Question ID Submitted on

3116 2024-07-02
3105 2024-06-11
3100 - DORA099 2024-06-04
3098 2024-05-29
3096 2024-05-22
3095 2024-05-17
3094 2024-05-16
3093 2024-05-16
3092 2024-05-15
3091 2024-05-15
3090 2024-05-15
3089 2024-05-15
3088 2024-05-15
3087 2024-05-13
3086 2024-05-06
3085 2024-05-03
3083 2024-05-02
3082 2024-05-01
3081 2024-05-01
3080 2024-04-26
3079 2024-04-24
3078 2024-04-19
3077 2024-04-18
3076 2024-04-18
3084 2024-04-17
3075 2024-04-17
3074 - DORA096 2024-04-12
3018 2024-02-27
3073 2024-04-11
1920 2019-05-14
3072 2024-04-09
3071 2024-04-09
3070 2024-04-08
3069 2024-04-08
3068 2024-04-04
3067 2024-04-03
3066 2024-04-03
3065 2024-04-03
3064 2024-04-03
3062 2024-04-03
3061 2024-04-03
3060 2024-04-03
3059 2024-04-03
3058 2024-04-02
 3057 2024-04-02
3056 2024-04-01
3055 2024-03-29
3054 2024-03-28
3053 2024-03-28
3052 2024-03-22
3051 2024-03-22
3050 2024-03-21
3049 2024-03-20
3048 2024-03-19
3047 2024-03-19
3046 2024-03-18
3045 2024-03-18
3044 2024-03-18
3043 2024-03-18
3042 2024-03-17
3041 2024-03-15
3040 2024-03-15
3039 2024-03-15
3038 2024-03-15
3037 2024-03-14
3036 2024-03-14
3035 2024-03-14
3034 2024-03-14
3033 2024-03-13
3032 2024-03-13
3031 2024-03-13
3030 2024-03-12
3029 2024-03-11
3028 2024-03-11
3027 2024-03-08
3026 2024-03-07
3025 2024-03-06
3024 2024-03-06
3023 2024-03-05
3022 2024-02-29
3021 2024-02-29
3020 2024-02-28
3019 2024-02-28
3017 2024-02-27
3016 2024-02-27
3015 - Information requested by Host Member State when an intermediary is acting under FOS2024-02-26
3014 2024-02-26
3013 2024-02-23
3012 2024-02-23
3011 2024-02-22
3010 2024-02-22
3009 2024-02-21
3008 2024-02-20
3007 2024-02-20
3006 2024-02-17
3005 2024-02-16
3004 2024-02-16
3003 2024-02-15
3002 2024-02-15
3001 2024-02-14
3000 2024-02-14
2994 2024-02-14
2989 2024-02-14
2983 2024-02-14
2977 2024-02-11
2976 2024-02-09
2973 2024-02-07
2972 2024-02-05
2971 2024-02-02
2969 2024-02-01
2914 2023-12-01
2967 2024-01-30
2965 2024-01-26
2964 2024-01-25
2963 2024-01-24
2962 2024-01-24
2960 2024-01-19
2956 2024-01-18
2955 2024-01-17
2954 2024-01-16
2953 2024-01-16
2949 2024-01-10
2948 2024-01-09
2947 2024-01-08
2946 2024-01-03
2944 2023-12-24
2942 2023-12-19
2941 2023-12-18
2940 2023-12-15
2939 2023-12-15
2938 2023-12-14
2936 2023-12-14
2935 2023-12-14
2934 2023-12-14
 2932 2023-12-13
2931 2023-12-12
2926 2023-12-08
2924 2023-12-07
2923 2023-12-07
2922 2023-12-07
2921 2023-12-07
2920 2023-12-07
2919 2023-12-06
2918 2023-12-06
2916 2023-12-04
2915 2023-12-03
2912 2023-11-30
2910 2023-11-29
2908 2023-11-28
2907 2023-11-27
2905 2023-11-23
2904 2023-11-22
2901 - Requirements and calculations for products sold with premiums exceeding thresholds 2023-11-21
2900 2023-11-20
2899 2023-11-17
2898 2023-11-17
2834 2023-10-18
2880 2023-11-09
2859 2023-11-07
2858 2023-11-07
2857 2023-11-07
2856 2023-11-07
2855 2023-11-06
2854 2023-11-01
2853 2023-11-01
2852 2023-11-01
2851 2023-10-31
2850 2023-10-31
2848 2023-10-31
2847 2023-10-30
2846 2023-10-27
2844 2023-10-26
2843 2023-10-25
2842 2023-10-24
2841 2023-10-23
2839 2023-10-19
2838 - Insurance classes authorised for distribution for intermediaries acting under FOS 2023-10-19
2577 2023-02-08
2837 2023-10-18
 2836 2023-10-18
2835 2023-10-18
2833 2023-10-13
2831 2023-10-11
2830 2023-10-11
2828 2023-10-11
2827 2023-10-11
2825 2023-10-10
2824 2023-10-10
2822 2023-10-09
2820 2023-10-06
2818 2023-10-05
2817 2023-10-05
2815 2023-10-04
2814 2023-10-04
2813 2023-10-03
2812 2023-10-03
2811 2023-10-03
2587 2023-02-27
2809 2023-09-29
2808 2023-09-29
2807 2023-09-28
2806 2023-09-25
2805 2023-09-25
2804 2023-09-22
2803 2023-09-22
2802 2023-09-22
2801 2023-09-22
2800 2023-09-22
2799 2023-09-22
2798 2023-09-21
2797 2023-09-21
2796 2023-09-21
2795 2023-09-20
2793 2023-09-18
2792 2023-09-18
2791 2023-09-18
2790 - DORA012 2023-09-12
2789 2023-09-11
2788 2023-09-07
2787 - DORA011 2023-09-07
2786 2023-09-06
2785 2023-09-05
2784 2023-09-05
2783 2023-09-05
 2782 2023-09-04
2780 2023-09-04
2779 2023-08-31
2778 2023-08-31
2777 2023-08-31
2776 2023-08-31
2775 2023-08-31
2774 2023-08-29
2772 2023-08-29
2771 2023-08-25
2770 2023-08-24
2769 2023-08-22
2768 2023-08-22
2767 2023-08-21
2592 2023-08-21
2766 2023-08-18
2764 2023-08-15
2763 2023-08-15
2762 2023-08-14
2761 2023-08-11
2760 2023-08-10
2759 2023-08-10
2758 2023-08-10
2757 2023-08-10
2756 2023-08-10
2755 2023-08-10
2754 2023-08-09
2753 2023-08-08
2752 2023-08-07
2751 2023-08-07
2750 - DORA006 2023-08-07
2749 - DORA005 2023-08-07
2748 2023-08-04
2745 2023-08-01
2744 2023-07-31
2743 2023-07-31
2742 2023-07-28
2741 2023-07-27
2426 2023-04-14
2590 2023-02-27
2740 2023-07-21
2739 2023-07-21
2738 2023-07-19
2737 2023-07-13
2736 2023-07-13
 2735 2023-07-13
2734 - DORA003 2023-07-10
2308 2021-06-22
2733 2023-07-06
2732 2023-07-05
2731 2023-07-05
2730 2023-07-05
2729 2023-07-04
2728 2023-07-03
2727 2023-07-01
2726 2023-07-01
2573 2023-02-07
2724 2023-06-27
2723 2023-06-26
2722 2023-06-26
2580 2023-02-13
2721 2023-06-26
2582 2023-02-20
2720 2023-06-26
2591 2023-03-01
2719 2023-06-25
2717 2023-06-23
2716 2023-06-23
2715 2023-06-23
2714 2023-06-23
2713 2023-06-23
2712 2023-06-22
2710 2023-06-19
2709 2023-06-19
2708 2023-06-19
2707 2023-06-19
2706 2023-06-19
2705 2023-06-19
2704 2023-06-19
2703 2023-06-19
2700 2023-06-15
2699 2023-06-15
2697 2023-06-14
2695 2023-06-13
2694 - Format of demands and needs test documentation in case of large risks 2023-06-13
2693 2023-06-13
2692 2023-06-13
2690 2023-06-12
2689 2023-06-12
2688 2023-06-12
2687 2023-06-12
2686 2023-06-12
2685 2023-06-11
2684 2023-06-09
2566 2023-01-30
2683 2023-06-08
2682 2023-06-08
2681 2023-06-08
2565 2023-01-27
2679 2023-06-07
2678 2023-06-07
2677 2023-06-07
2676 2023-06-07
2675 2023-06-07
2674 2023-06-07
2673 2023-06-06
2671 2023-06-05
2669 2023-06-05
2668 2023-06-05
2667 2023-06-05
2666 2023-06-05
2665 2023-06-05
2664 2023-06-05
2663 2023-06-05
2662 2023-06-05
2661 2023-06-01
2562 2023-01-25
2433 2022-05-07
2660 2023-06-01
2659 2023-06-01
2657 2023-05-29
2656 2023-05-29
2655 2023-05-26
2654 2023-05-26
2653 2023-05-26
2652 2023-05-26
2651 2023-05-26
2650 2023-05-26
2649 2023-05-26
2648 2023-05-26
2647 2023-05-25
2646 2023-05-24
2645 2023-05-23
2644 2023-05-23
2643 2023-05-22
 2641 2023-05-22
2640 2023-05-17
2639 2023-05-16
2638 2023-05-16
2637 2023-05-16
2636 2023-05-15
2635 2023-05-12
2634 2023-05-11
2633 2023-05-10
2632 2023-05-10
2631 2023-05-09
2630 2023-05-09
2546 2022-12-19
2539 2022-12-08
2530 2022-11-20
2521 2022-10-27
2461 2022-07-13
2001 2019-08-05
2408 2023-05-04
2401 2022-03-10
2385 2022-02-08
2373 2021-12-20
2317 2021-07-26
2543 2022-12-14
2525 - Signature requirements relating to demands and needs statement 2022-11-16
2522 2022-11-04
2520 2022-10-27
2197 2020-09-24
2629 2023-05-02
2628 2023-05-02
2627 2023-04-28
2588 2023-02-27
2626 2023-04-28
2576 2023-02-08
2625 2023-04-27
2624 2023-04-27
2547 2022-12-20
2584 2023-02-21
2586 2023-02-27
2581 2023-02-15
2570 2023-02-06
2292 2021-05-17
2574 2023-02-08
2579 2023-02-13
2578 2023-02-09
DORA001 - 2622 2023-04-11
2620 2023-04-04
2479 - Clarification of "sustainability-related objectives" and "sustainability factors" 2022-08-31
2619 2023-04-03
2618 2023-03-31
2617 - Clarification of "sustainability-related objectives" 2023-03-29
2616 2023-03-28
2589 2023-02-27
2299 2021-05-27
2571 2023-02-06
2615 2023-03-24
2614 2023-03-23
2613 2023-03-22
2612 2023-03-22
2611 2023-03-22
2609 2023-03-21
2608 2023-03-18
1983 2019-07-10
2607 2023-03-16
2606 2023-03-16
2605 2023-03-16
2604 2023-03-16
2603 2023-03-16
2602 - Ancillary distributor offering complementary goods and services 2023-03-15
2568 2023-02-02
2572 2023-02-06
2583 - Host competent authority charging fees for cross-border business 2023-02-21
2600 2023-03-14
2599 2023-03-14
2598 2023-03-14
2597 2023-03-14
2596 2023-03-09
2595 - Policyholder located in the EU and insurance policy based outside of the EU 2023-03-08
2594 2023-03-08
2564 - Required precision of the insured sum information in the IPID 2023-01-25
2563 2023-01-25
2560 2023-01-19
2000 2019-09-05
2558 2023-01-12
2557 2023-01-10
2555 2023-01-06
2554 2023-01-06
2553 2023-01-06
2552 2023-01-06
2550 2023-01-05
2549 2023-01-03
2548 2023-01-02
2545 2022-12-19
2544 2022-12-14
2542 2022-12-12
2541 2022-12-09
2540 2022-12-08
2538 2022-12-07
2536 2022-11-29
2535 2022-11-29
2534 2022-11-24
2104 2020-01-23
2066 2019-11-19
2533 2022-11-24
2532 2022-11-22
2531 2022-11-21
2529 2022-11-17
2528 2022-11-17
2527 2022-11-16
2526 2022-11-16
2524 2022-11-09
2523 2022-11-08
2518 2022-10-24
2516 2022-10-14
2513 2022-10-12
2512 2022-10-12
2511 2022-10-10
2507 2022-10-06
2506 2022-10-06
2505 2022-10-04
2504 2022-09-30
2503 2022-09-27
2501 2022-09-26
2499 2022-09-26
2490 2022-09-20
2489 2022-09-20
2488 2022-09-20
2487 2018-05-15
2486 2022-09-15
2485 2022-09-12
2484 2022-09-07
2483 2022-09-02
2481 2022-09-01
2480 2022-09-01
564 2016-01-15
 2477 2022-08-17
2476 2022-08-12
2475 2022-08-11
2474 2022-08-11
2473 2022-08-09
2472 2022-08-03
2471 2022-08-02
2470 2022-08-01
2469 2022-07-29
2468 2022-07-29
2467 2022-07-26
2466 2022-07-26
2465 2022-07-22
2464 2022-07-14
2460 2022-07-13
2459 - Undertaking acting as "a person on behalf of the customer" when paying fees 2022-07-11
2458 2022-07-07
2457 2022-07-07
2456 2022-07-07
2455 2022-07-05
1911 2019-05-13
2454 2022-06-27
2453 2022-06-24
1996 2019-07-29
2452 2022-06-22
2451 2022-06-17
2450 2022-06-16
2449 2022-06-15
2448 2022-06-13
2447 2022-06-02
2444 2022-05-30
2443 2022-05-27
2442 2022-05-25
1794 - 1869 - 2440 - Definition of "customer" in the context of insurance distribution 2022-05-24
2436 - Obtaining authorisation to operate as an insurer in the EU 2022-05-16
2435 2022-05-12
2434 2022-05-10
2432 2022-05-05
2431 2022-04-29
2430 2022-04-28
2429 2022-04-27
2428 2022-04-23
2427 2022-04-21
2424 - Interpretation of in which Member State a policy is considered to be taken out in 2022-04-13
2423 2022-04-11
 2422 2022-04-11
2415 2022-04-04
2414 2022-04-04
2413 2022-04-01
2412 2022-03-30
2410 2022-03-24
2409 2022-03-22
2407 2022-03-22
2406 2022-03-20
2056 2019-11-12
2405 2022-03-17
2404 2022-03-16
2403 2022-03-11
2402 2022-03-10
2006 - Claims management activities as falling under "insurance distribution" in Article 2(2)(1) 2019-12-30
1795 - Car rental services activity falling under IDD 2018-11-23
1596 - Scope of "assisting in the administration and performance of insurance contracts" in IDD2018-06-11
2100 - Scope of the term "third parties" in Article 29(3) IDD 2020-01-17
2400 2022-03-07
1971 - Products considered complementary to those offered by ancillary intermediaries 2019-06-14
1870 - Ancillary 'GAP insurance' and exemption from the scope of the IDD 2019-03-01
1847 - Professional requirements falling under Home or Host Member State competence 2019-02-05
1979 2019-07-03
1250 2017-03-23
2064 2019-11-15
1901 2019-04-03
2398 2022-03-01
2397 2022-02-28
2396 2022-02-24
2395 2022-02-23
2394 2022-02-22
2393 2022-02-22
2391 - Exempt ancillary intermediary and reference to the insurer that appoints it 2022-02-18
2390 2022-02-17
2388 2022-02-11
2387 2022-02-11
2386 2022-02-08
2384 2022-01-31
2381 2022-01-20
2380 2022-01-20
2379 2022-01-17
2378 2022-01-11
1683 2018-08-10
1770 2018-10-29
1489 2017-12-13
 2377 2021-12-27
2376 2021-12-22
2375 2021-12-21
2374 2021-12-21
2085 2019-12-09
2114 2020-02-24
2372 2021-12-13
2371 2021-12-13
2370 2021-12-13
2369 2021-12-09
2368 2021-12-06
2367 2021-12-06
2366 2021-12-06
2365 2021-12-02
2364 2021-12-01
2095 2020-01-06
1998 2019-07-31
2087 2019-12-16
2363 2021-11-26
2362 2021-11-26
2361 - Co-manufacturing of products between domestic insurers and those under FoS or FoE 2021-11-25
2360 - Bundling of insurance products with ancillary non-insurance services 2021-11-24
2359 2021-11-24
2358 - POG arrangement application to insurance distribution activities meeting Article 1(3) IDD2021-11-23
2357 2021-11-22
2356 2021-11-16
2355 2021-11-12
2354 2021-11-10
2353 2021-11-06
2102 2020-01-21
2352 2021-11-02
2099 2020-01-09
2351 2021-10-28
2350 2021-10-28
1995 2019-07-24
2349 2021-10-22
2039 2019-10-14
1990 2019-07-22
1841 2019-01-29
2348 2021-10-20
1837 2019-01-24
2347 2021-10-17
2346 2021-10-15
2345 2021-10-14
1955 2019-06-03
 1953 2019-06-03
2344 - Clarification regarding shipping insurance and the relevant tax allocation 2021-10-11
2343 2021-10-06
2342 2021-10-05
2341 2021-09-30
2340 2021-09-29
2339 2021-09-29
2338 - Cross-selling and scope of Article 24 IDD 2021-09-29
2335 2021-09-27
2333 2021-09-22
1785 2018-11-18
2331 2021-09-15
2330 2021-09-15
2073 2019-11-19
2057 2019-11-12
2329 2021-09-04
2019 2019-09-02
2091 2021-08-20
2053 - The Member State in which an intermediary is to be registered 2021-08-20
1959 - Distribution of insurance products not licensed within the EU 2021-08-20
1924 - Clarification of what constitutes "expert appraisal of claims" 2021-08-20
2328 2021-08-20
1906 - Sum of and coverage to be offered by professional indemnity insurance 2021-08-20
1778 2021-08-20
1760 - Scope of the IDD in relation to captives and reinsurance undertakings 2021-08-20
2058 2021-08-20
1671 - Tailor-made products and exemption from POG requirements 2021-08-20
1607 - EU legislation applicable to travel agents 2021-08-20
2327 2021-08-18
2013 2021-08-17
1956 2021-08-17
1862 2021-08-17
1680 2021-08-17
1679 2021-08-17
1428 2021-08-17
1428 2021-08-17
2326 2021-08-12
2325 2021-08-11
2324 - Modification of information in the IPID following changes to a product 2021-08-11
2323 2021-08-05
2322 2021-08-03
2106 2020-01-27
2041 2019-10-21
2037 2019-10-14
1975 2019-06-24
1912 2019-05-14
1879 2019-03-18
2321 2021-07-30
2320 2021-07-30
2319 2021-07-30
2318 2021-07-27
2316 2021-07-23
2044 2019-10-25
2315 2021-07-13
2314 2021-07-13
2313 2021-07-07
1580 2018-05-09
1578 2018-05-09
1578 2018-05-09
1274 2017-04-18
1083 2016-12-16
2311 2021-07-06
2310 2021-07-01
2029 2019-09-27
2014 2019-08-27
2007 2019-08-13
1974 2019-06-20
1706 2019-02-26
1315 2017-05-11
1171 2017-02-16
1314 2017-05-11
1852 2019-02-08
1867 2019-02-26
1991 2019-07-22
2026 2019-09-20
1925 2019-05-14
1885 2019-03-21
1861 2019-02-18
1543 2018-03-13
2307 2021-06-17
2306 2021-06-17
1424 2017-10-05
1211 2017-03-09
984 2016-10-21
1525 2018-02-13
1693 2018-08-27
1833 2019-01-22
1863 2019-02-20
1894 2019-03-28
2081 2019-12-03
 2118 2020-03-09
2115 2020-02-24
2089 2019-12-17
2302 2021-06-09
2301 2021-06-03
2061 2019-11-15
2052 2019-11-07
2032 2021-05-28
2016 2019-08-27
1857 2019-02-12
1848 2019-02-05
1720 2018-09-01
1502 2018-01-10
1484 2017-11-08
1433 2017-10-16
2300 2021-05-27
2298 2021-05-21
2297 2021-05-20
2296 2021-05-20
2295 2021-05-20
2294 2021-05-17
2293 2021-05-17
2291 2021-05-17
2290 2021-05-12
2289 2021-05-11
2086 2019-12-10
1856 2019-02-12
2288 2021-05-10
2287 2021-05-07
2286 2021-05-07
2285 2021-05-06
2284 2021-04-28
1898 2019-04-01
2283 2021-04-23
2282 2021-04-22
2281 2021-04-16
2280 2021-04-16
2279 2021-04-15
2278 2021-04-09
2277 2021-04-09
2276 2021-04-09
2275 2021-04-02
2273 2021-03-25
2272 2021-03-17
2271 - Whether commissions in line with Article 30(1) IDD constitute a conflict of interest 2021-03-16
2270 - Application of Article 30 IDD to contracts existing before the entry of the Directive 2018-06-08
2269 - Retrospective information requests on conflicts of interest by competent authorities 2018-06-08
2268 - Responsibility for consumer detriment given adequate POG arrangements 2018-06-08
2267 - Requirements to test and review existing products 2018-06-08
2266 - Clarification of "significant adaption of an existing product" 2018-06-08
2265 - POG requirements in Article 25 IDD in relation to the size of the target market 2018-06-08
2264 - Assessment of a customer's knowledge and experience of a product 2018-06-08
2263 2021-03-12
2262 2021-03-08
2260 - Third party as referring to insurance intermediary or ancillary intermediary 2021-03-03
2259 2021-02-25
2258 2021-02-24
2257 2021-02-22
2256 2021-02-22
2255 2021-02-15
1760 - Scope of the IDD in relation to captives and reinsurance undertakings 2018-10-01
2254 2021-02-14
2253 2021-02-12
2251 2021-02-09
2250 2021-02-09
2249 2021-02-09
2248 2021-02-09
2247 2021-02-08
2246 2021-02-04
2245 2021-02-02
2244 2021-01-28
2243 2021-01-25
2242 2021-01-22
2241 2021-01-20
2240 2021-01-20
1881 2021-01-18
2084 2019-12-06
2239 - Ancillary intermediary exempt through Article 1(3) IDD distributing compulsory MTPL 2021-01-15
2237 2021-01-14
2236 2021-01-13
2235 2021-01-08
2234 2020-12-28
1600 2018-06-13
1728 - Scope and meaning of "ancillary insurance intermediary" 2018-09-28
1670 - Applying POG requirements to tailor-made insurance policies 2018-08-03
2232 2020-12-18
2231 2020-12-18
2230 2020-12-17
2229 2020-12-15
2228 2020-12-10
 2227 2020-12-08
2226 2020-12-01
2225 2020-11-27
2224 2020-11-26
2223 2020-11-24
2222 2020-11-19
2221 2020-11-18
2220 2020-11-11
2219 2020-11-11
2218 - Ancillary intermediary exempt through Article 1(3) IDD delegating distribution 2020-11-10
2217 2020-11-10
2216 2020-11-02
2215 2020-10-28
2077 2019-11-29
2214 2020-10-21
2211 2020-10-08
2210 2020-10-07
7118 2020-10-07
2208 - Conditions to be met for ancillary intermediaries' exemption through Article 1(3) IDD 2020-10-07
2206 2020-10-05
2205 2020-10-02
2204 2020-10-02
2187 2020-09-03
1966 2019-06-01
1965 2019-06-01
1964 2019-06-01
1944 2019-06-03
1942 2019-06-01
1940 2019-05-24
2203 2020-10-01
2202 2020-10-01
1936 2019-05-21
2201 2020-09-30
2200 2020-09-29
2198 2020-09-28
2196 - Reflection of deferred tax assets in S.23.01 2020-09-23
2193 2020-09-21
2045 2019-10-30
2072 2019-11-22
2101 2020-05-06
2146 2020-09-18
2147 2020-05-07
2192 2020-09-16
2191 2020-09-14
2190 2020-09-11
 2186 2020-09-03
2189 2020-09-08
2188 2020-09-07
2153 2020-05-26
2159 2020-06-22
2185 2020-09-01
2184 2020-08-27
2154 2020-06-01
2182 2020-08-24
2180 2020-08-07
2179 2020-08-07
2178 2020-08-07
2177 2020-08-07
2176 2020-08-07
2174 2020-08-07
2173 2020-08-07
2172 2020-08-07
2171 - Scope of Article 10(8) IDD relating to insurance intermediaries 2020-07-31
2170 2020-07-30
2169 2020-07-29
2168 2020-07-26
2167 2020-07-21
2166 2020-07-20
2148 2020-05-21
2127 2020-03-26
2164 - Freight forwarder qualification as an ancillary insurance intermediary 2020-07-09
2162 2020-07-01
2161 2020-06-29
2103 2020-01-22
2152 2020-05-26
1903 2019-04-04
1904 2019-04-04
2158 - Guidance on drafting IPIDs in the case of co-insurance 2020-06-16
2157 2020-06-15
2142 2020-05-04
1704 2018-09-05
1973 2019-06-20
2121 2020-03-23
2130 2020-04-07
2139 2020-04-27
2133 2020-04-15
2123 2020-03-23
2126 2020-03-26
2122 2020-03-23
2112 2020-02-19
2110 2020-02-14
2097 2020-01-07
2040 2019-10-17
2145 2020-05-06
2144 2020-05-05
2143 2020-05-04
2138 2020-04-22
2137 2020-04-21
2136 2020-04-20
2135 2020-04-20
2134 2020-04-17
2034 2019-10-10
2024 2019-09-18
2132 2020-04-14
2129 2020-04-07
2128 2020-04-04
2107 2020-01-28
2050 2019-11-07
2035 2019-10-10
2125 2020-03-26
2124 2020-03-24
2105 2020-01-24
2069 2019-11-01
2049 2019-11-06
2120 2020-03-11
2119 2020-03-11
2113 2020-03-06
1902 2019-04-01
1584 2018-05-02
1569 2018-04-01
1532 2018-03-01
1420 2017-10-02
1387 2017-07-01
1581 2018-05-14
1409 2020-03-02
1336 2017-06-12
2090 2020-01-06
2098 2020-01-08
2096 2020-01-07
2094 2020-01-06
2088 2019-12-16
2083 2019-12-04
2079 2019-12-02
2078 2019-11-29
2076 2019-11-25
 2075 2019-11-25
2074 2019-11-25
2068 2019-11-21
2067 2019-11-20
2063 2019-11-15
2062 2019-11-15
2060 2019-11-13
2055 2019-11-11
2054 2019-11-08
2053 - The Member State in which an intermediary is to be registered 2019-02-08
2048 2019-11-04
2047 2019-11-04
2046 2019-11-04
2043 2019-10-24
2036 2019-10-14
2033 2019-10-09
2031 2019-10-01
2030 2019-09-28
2027 2019-09-23
2025 2019-09-01
2023 2019-09-01
2018 2019-08-31
2017 2019-08-30
2015 2019-08-27
2013 2019-08-01
2012 2019-08-21
2011 2019-07-21
2010 2019-08-21
2004 2019-08-12
1788 2018-11-01
2111 - Employees subject to professional training requirements 2020-02-19
2003 2019-08-01
2002 2019-08-01
1999 2019-07-01
1994 2019-11-29
1992 2019-11-13
1977 2019-07-01
1958 2019-02-01
1949 2019-10-01
1924 - Clarification of what constitutes "expert appraisal of claims" 2019-02-01
1913 2019-02-01
2109 2020-02-11
1872 2019-03-01
1853 2019-11-29
1846 2019-11-13
1830 2019-11-13
6435 2016-12-01
2108 2020-02-07
1961 2019-11-05
1934 2019-11-05
2024 2019-10-11
2022 2019-10-11
2021 2019-10-11
2020 2019-10-11
2009 2019-10-11
2005 2019-10-11
1997 2019-10-17
1985 2019-10-11
1976 2019-10-11
1951 2019-11-04
1941 2019-11-04
1963 2019-09-13
1926 2019-09-13
1922 2019-09-13
1850 2019-09-13
210 2016-03-18
209 2015-12-17
208 2015-12-17
207 2015-12-04
206 2015-07-09
205 2015-10-29
204 2015-10-29
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196 2015-11-10
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191 2015-08-25
190 2015-10-29
189 2015-10-29
188 2015-10-29
187 2015-10-29
186 2015-10-29
185 2015-10-29
184 2015-10-29
183 2015-10-29
182 2015-10-29
181 2015-08-10
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177 2015-08-10
176 2015-10-29
175 2015-08-10
174 2015-07-14
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142 2015-03-13
141 2015-03-13
140 2015-03-13
139 2019-10-31
138 2015-01-27
137 2015-01-27
136 2015-01-06
135 2015-01-27
134 2015-02-04
133 2014-09-10
132 2015-03-27
131 2015-01-27
130 2014-09-10
129 2014-09-10
128 2015-02-04
127 2015-03-13
126 2014-09-10
125 2015-07-13
124 2015-07-13
123 2015-03-05
122 2015-01-27
121 2015-01-27
120 2014-09-04
119 2015-03-13
118 2015-01-27
117 2015-01-27
116 2015-01-27
115 2014-09-04
114 2015-01-05
113 2014-09-04
112 2015-02-02
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110 2014-08-21
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108 2014-08-20
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102 2014-08-20
101 2014-08-20
100 2014-08-12
99 2014-06-25
98 2014-07-23
97 2014-07-23
95 2014-08-12
96 2014-08-12
94 2014-07-23
93 2014-08-14
92 2014-08-14
91 2015-02-04
90 2014-08-08
89 2014-07-04
88 2014-05-19
87 2014-06-06
86 2014-06-06
85 2014-06-06
84 2014-07-23
83 2014-05-23
82 2014-05-23
81 2014-08-14
80 2015-02-04
79 2014-06-06
78 2014-05-12
77 2015-01-09
76 2014-05-12
75 2014-05-12
74 2014-05-05
73 2014-07-04
72 2014-06-06
71 2014-05-13
70 2014-07-23
69 2014-05-05
68 2014-07-03
67 2014-05-05
66 2014-05-05
65 2014-09-04
64 2014-05-12
63 2014-05-05
62 2014-05-05
61 2014-08-14
60 2014-04-24
59 2014-05-05
58 2014-05-12
57 2014-04-24
56 2014-04-24
55 2014-04-15
54 2014-04-15
53 2015-03-10
52 2014-04-15
51 2014-04-15
50 2014-04-15
49 2014-04-02
48 2014-03-13
47 2014-03-24
46 2014-05-19
45 2014-03-27
44 2014-08-14
43 2014-03-06
42 2014-03-13
41 2014-03-13
40 2014-03-06
39 2014-03-06
38 2014-04-15
37 2015-01-09
36 2014-03-13
35 2015-01-09
34 2014-03-06
33 2014-03-13
32 2014-03-13
31 2014-03-13
30 2015-01-09
29 2014-02-12
28 2014-02-12
27 2014-02-14
26 2014-02-10
25 2014-02-14
24 2014-02-25
23 2014-12-02
22 2014-03-06
21 2015-01-09
20 2014-01-28
19 2014-12-02
18 2014-07-23
17 2014-01-28
16 2014-01-28
15 2014-01-14
14 2013-12-20
13 2013-12-11
12 2013-12-17
11 2013-12-11
10 2014-02-12
9 2013-12-11
8 2013-12-11
7 2014-01-06
6 2015-01-09
5 2013-12-11
4 2014-01-06
3 2013-11-26
2 2013-11-26
1 2015-01-09
 360 2018-08-24
51 2014-03-11
50 2014-03-11
1823 2019-06-13
1762 2018-12-04
1545 2018-04-24
1511 2018-04-24
1293 2018-04-24
1282 2018-04-24
1275 2018-04-24
308 2015-07-23
304 2015-07-23
714 2016-07-20
676 2016-07-20
660 2016-03-29
429 2015-08-25
355 2015-08-25
339 2015-08-25
296 2015-08-25
1518 2018-06-28
1431 2018-06-27
1561 2018-06-26
1559 2018-06-26
1374 2018-06-26
1558 2018-04-24
1557 2018-04-24
1539 2018-04-24
1538 2018-04-24
1472 2018-04-24
1469 2018-04-24
1455 2018-04-24
1426 2018-04-24
1370 2018-04-24
1280 2018-04-24
1263 2018-04-24
307 2015-08-25
403 2015-07-23
402 2015-07-23
315 2015-07-23
271 2015-04-30
269 2015-04-30
1555 2018-04-24
1551 2018-04-24
1114 2017-02-27
1343 2018-06-26
1389 2018-04-24
1286 2018-04-24
1273 2018-04-24
673 2016-04-01
262 2015-04-30
1266 2018-04-24
1503 2018-08-13
1136 2017-01-26
1135 2017-01-26
1134 2017-01-26
1133 2017-01-26
1132 2017-01-26
1131 2017-01-26
732 2016-07-11
977 2018-06-21
526 2016-05-20
326 2015-10-05
977 2018-06-21
526 2016-05-20
326 2015-10-05
739 2016-08-31
738 2016-08-31
704 2016-05-19
1891 2019-10-18
1883 2019-05-03
1825 2019-01-24
1337 2018-08-28
979 2017-01-11
962 2017-01-11
882 2016-12-14
880 2016-12-14
879 2016-12-08
902 2016-12-06
906 2016-10-21
866 2016-10-20
755 2016-08-05
754 2016-07-25
722 2016-07-25
733 2016-07-06
721 2016-07-06
667 2016-07-06
697 2016-05-27
669 2016-05-27
578 2016-04-01
577 2016-04-01
 532 2016-02-10
531 2016-02-05
528 2016-02-05
527 2016-02-05
474 2016-01-13
488 2015-12-17
473 2015-12-16
1877 2019-06-13
340 2015-10-29
1429 2018-09-03
631 2016-08-01
761 2016-07-20
462 2016-01-28
457 2015-10-05
428 2015-09-04
376 2015-07-10
1606 2019-04-02
1516 2018-11-05
1529 2018-08-07
1092 2017-03-30
400 2016-01-18
406 2015-07-31
405 2015-07-31
359 2015-07-24
333 2015-06-11
309 2015-06-02
267 2015-04-14
261 2015-04-14
1283 2017-11-14
1139 2017-05-04
16 2013-12-19
1481 2018-02-15
1435 2017-12-18
1059 2017-03-31
1123 2017-03-27
1122 2017-03-24
914 2016-12-16
905 2016-12-14
764 2016-08-05
717 2016-07-06
705 2016-07-06
716 2016-06-03
571 2016-05-27
575 2016-03-18
558 2016-02-23
 469 2016-01-19
460 2015-12-08
325 2015-09-28
278 2015-09-28
1065 2016-12-08
1427 2019-06-13
1023 2018-04-10
1418 2018-03-26
1417 2018-03-26
889 2016-11-03
649 2016-04-26
625 2016-03-18
549 2016-01-26
485 2015-12-18
461 2015-12-01
345 2015-09-04
324 2015-09-04
263 2015-08-24
386 2015-08-18
383 2015-08-18
264 2015-04-14
688 2018-05-29
1360 2018-03-28
1316 2018-03-20
818 2016-10-26
969 2018-04-24
1326 2018-03-28
827 2016-09-13
470 2015-11-26
397 2015-10-26
1711 2019-08-08
1081 2018-06-21
832 2017-02-15
811 2016-10-26
260 2015-10-26
385 2015-09-04
382 2015-09-04
358 2015-08-24
388 2015-08-18
387 2015-08-18
364 2015-07-09
1419 2018-07-10
1718 2018-11-14
1010 2017-01-13
1297 2018-09-11
1501 2018-02-08
1599 2018-08-07
1227 2018-04-16
1531 2018-04-03
1448 2017-12-08
1402 2017-11-09
1318 2017-09-07
1281 2017-09-07
1306 2017-08-30
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1228 2017-06-29
1102 2017-05-11
1199 2017-05-05
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1101 2017-03-21
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967 2017-02-13
932 2017-02-03
1087 2017-01-20
1045 2017-01-11
876 2016-12-14
924 2016-12-06
920 2016-12-06
869 2016-10-20
860 2016-10-20
852 2016-09-19
849 2016-09-19
790 2016-08-30
638 2016-04-26
654 2016-04-20
595 2016-04-01
585 2016-03-04
584 2016-03-04
510 2016-02-10
544 2016-01-27
377 2015-11-06
213 2015-11-06
3426 2018-06-20
1572 2018-06-20
1225 2018-04-17
1196 2017-05-24
1731 2019-04-02
1908 2019-07-17
1962 2019-07-12
1952 2019-07-12
1945 2019-07-12
1943 2019-07-12
1849 2019-07-12
1701 2019-07-12
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447 2015-12-17
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295 2015-11-06
293 2015-11-06
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273 2015-11-06
250 2015-11-06
247 2015-11-06
245 2015-11-06
1812 2019-06-13
1842 2019-05-02
1768 2019-02-15
1793 2019-02-14
1665 2019-06-30
1782 2018-06-18
1686 2018-10-22
1505 2018-07-23
1388 2018-07-23
1401 2018-06-29
1342 2018-06-25
1832 2019-08-15
1834 2019-08-14
1970 2019-08-13
1334 2019-06-13
1844 2019-06-13
1874 2019-06-13
1821 2019-06-13
1820 2019-06-13
1819 2019-06-13
1813 2019-06-13
1811 2019-06-13
1779 2019-06-13
1769 2019-06-13
1763 2019-06-13
1684 2019-06-13
1664 2019-06-13
1815 2019-05-08
1451 2019-05-06
1719 2019-04-05
1353 2019-04-03
1425 2019-04-02
1319 2019-04-02
1524 2019-03-12
1800 2019-03-04
1456 2019-02-04
1146 2019-02-04
1037 2019-01-14
1801 2018-12-19
1700 2018-12-19
1350 2018-12-05
1675 2018-12-03
1677 2018-12-02
1685 2018-11-30
1662 2018-11-27
1057 2018-11-27
1726 2018-11-22
1716 2018-11-22
1682 2018-11-22
1678 2018-11-22
1756 2018-11-11
1730 2018-11-11
1729 2018-11-11
1710 2018-11-11
1230 2018-10-29
1698 2018-10-09
1605 2018-10-09
1604 2018-10-09
1690 2018-10-05
1681 2018-10-05
1494 2018-09-26
1423 2018-09-26
1546 2018-09-11
1311 2018-09-11
1310 2018-09-11
1361 2018-09-03
1346 2018-09-03
1656 2018-08-31
505 2018-08-24
1480 2018-08-03
1181 2018-08-03
1008 2018-07-30
1598 2018-07-26
1394 2018-07-26
1602 2018-07-23
1597 2018-07-10
1590 2018-07-10
1523 2018-07-05
1377 2018-07-01
1571 2018-06-26
1061 2018-06-21
1002 2018-06-21
 930 2018-06-19
1573 2018-06-18
1491 2018-06-15
1382 2018-05-29
1568 2018-05-25
1549 2018-05-25
1550 2018-05-14
1537 2018-05-14
1500 2018-05-14
1482 2018-05-14
1327 2018-04-30
1541 2018-04-25
1498 2018-04-24
1380 2018-04-24
1288 2018-04-24
1408 2018-04-23
1347 2018-04-23
1506 2018-04-17
1519 2018-04-12
1053 2018-04-10
1452 2018-03-20
1186 2018-03-20
1162 2018-03-20
1158 2018-03-20
1138 2018-03-20
1137 2018-03-20
1180 2018-03-16
1177 2018-03-16
1167 2018-03-16
1221 2018-03-13
1424 2018-03-12
1413 2018-03-12
1372 2018-03-12
1371 2018-03-12
1294 2018-03-12
1291 2018-03-12
1269 2018-03-12
1254 2018-03-12
1232 2018-03-12
1229 2018-03-12
1212 2018-03-12
1454 2018-03-08
1369 2018-02-13
1271 2017-11-29
1438 2017-11-28
 1392 2017-11-14
1386 2017-11-14
1381 2017-11-14
1329 2017-11-14
1313 2017-11-14
1312 2017-11-14
1309 2017-11-14
1308 2017-11-14
1028 2017-10-27
1090 2017-10-16
1257 2017-09-26
1290 2017-08-21
1344 2017-08-17
438 2017-07-24
1106 2017-06-30
1105 2017-06-29
1340 2017-06-14
2617 2016-10-06
890 2016-10-06
1649 - Clarification of Article 16e's use of the term "structure" 2018-07-10
1648 - Clarification of Article 16c's "at a value that is available to the customer" 2018-07-10
1647 - Automated and semi-automated systems to switch underlying assets in the advice process 2018-07-10
1646 - Clarification on Article 16a's terms "guaranteed" and "legitimate costs" 2018-07-10
1645 - Periodic reporting and requirements to provide "adequate reports on the service provided" 2018-07-10
1644 - Clarification of "materially alter" in Article 16b 2018-07-10
1643 - Provisions on switching and related costs and benefits analysis 2018-07-10
1642 - Information appropriate to product or service under suitability assessment 2018-07-10
1641 - Clarification of Article 16(d)'s unreasonable customer detriment due to charges 2018-07-10
1640 - Information being "manifestly out of date" in suitability/appropriateness assessment 2018-07-10
1639 - Contract conclusion if product is unsuitable or suitability cannot be determined 2018-07-10
1638 - Scope of the demands and needs test and its' relation to the suitability assessment 2018-07-10
1637 - Using profiling and other similar tools as evidence of suitability 2018-07-10
1636 - Level of detail in appropriateness test and how this relates to unit-linked contracts 2018-07-10
1635 - Meeting Article 8(2a) requirements if the product is deemed suitable for customer 2018-07-10
1634 - Assessing ongoing inducement if it corresponds to ongoing customer benefit 2018-07-10
1633 - Guidance on rebates relating to Article 29(2) IDD and conflict of interest requirements 2018-07-10
1632 - Assessing that rebates from fund managers are compliant with Article 29(2) IDD 2018-07-10
1631 - Practical guidance on applying requirements relating to inducements 2018-07-10
1630 - Article 29(2) IDD assessment and varying rate rebates received by undertakings 2018-07-10
1629 - Registration information to be gathered by competent authorities 2018-07-10
1628 - Broker acting on behalf of customer/undertaking when conflicts of interests are managed 2018-07-10
1627 - Examples of proportionality relating to the management of conflicts of interest 2018-07-10
1626 - Intermediary disclosure of conflicts of interest to the undertaking 2018-07-10
1625 - Management of conflicts of interest and related disclosure to the customer 2018-07-10
1624 - Small intermediaries' and sole traders' reports on conflicts of interest 2018-07-10
1623 - Frequency and record-keeping of inducement assessments 2018-07-10
1622 - Intermediaries' conflict of interest in distributing on behalf of undertakings 2018-07-10
1621 - Intervals at which manufacturers are to review their products 2018-07-10
1620 - Remedial action to be taken by manufacturer in case of material adverse effect on customer
2018-07-10
1619 - Examples of appropriate product testing 2018-07-10
1618 - Actions to be taken by manufacturer when products are distributed outside target market2018-07-10
1617 - POG requirements in the context of group insurance contracts 2018-07-10
1616 - Identification of the target market in case of legal persons 2018-07-10
1615 - POG requirements for products distributed by ancillary intermediaries exempt from IDD2018-07-10
1614 - Demonstration that customer information and financial literacy have been considered 2018-07-10
1613 - Identification of the target market for compulsory insurance products 2018-07-10
1612 - Assessment of the granularity of the target market 2018-07-10
 Answered on
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(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
Guidelines on valuation of technical provisions
(EU) 2019/1238 - Pan-European Personal Pension Product (PEPP)
(EU) 2023/895 - ITS for the disclosure of solvency and financial condition report
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Risk-Free Interest Rate - Extrapolation, Risk-Free Interest Rate - General questions, Risk-Free Interest Rate - VA calculations
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2017/653 - PRIIPs Delegated Regulation for key information document
(EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD
(EU) 2017/653 - PRIIPs Delegated Regulation for key information document
(EU) 2017/653 - PRIIPs Delegated Regulation for key information document
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Risk-Free Interest Rate - Credit and currency adjustments
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
Guidelines on methodology for equivalence assessments by national supervisory authorities under Solvency II
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2017/653 - PRIIPs Delegated Regulation for key information document
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD
(EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD
(EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD
(EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD
(EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD
(EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD
(EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD
(EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Other
(EU) 2023/895 - ITS for the disclosure of solvency and financial condition report
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2017/653 - PRIIPs Delegated Regulation for key information document
(EU) 2019/1238 - Pan-European Personal Pension Product (PEPP)
(EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD
(EU) 2022/2454 - ITS with regard to supervisory reporting of risk concentrations and intra-group transactions (FICOD
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Other
(EU) 2023/895 - ITS for the disclosure of solvency and financial condition report
Other
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Other
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Other
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Guidelines on group solvency
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/895 - ITS for the disclosure of solvency and financial condition report
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2016/97 - Insurance Distribution Directive
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Other
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Gu
(EU) 2017/653 - PRIIPs Delegated Regulation for key information document
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2016/97 - Insurance Distribution Directive
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Revised Guidelines on Contract Boundaries
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Risk-Free Interest Rate - General questions
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Other
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2019/1238 - Pan-European Personal Pension Product (PEPP)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Risk-Free Interest Rate - General questions
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision, (EU) No 2015/35
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2016/97 - Insurance Distribution Directive
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2016/97 - Insurance Distribution Directive
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Other
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/895 - ITS for the disclosure of solvency and financial condition report
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Guidelines on financial stability reporting
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 1286/2014 - PRIIPs Regulation
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2016/97 - Insurance Distribution Directive
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Guidelines on reporting for financial stability purposes
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Guidelines on reporting for financial stability purposes
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Revised Guidelines on valuation of technical provisions
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Risk-Free Interest Rate - Matching adjustment, (EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision, (EU) 2023/895 -
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2019/1238 - Pan-European Personal Pension Product (PEPP)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Revised Guidelines on valuation of technical provisions
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Guidelines on financial stability reporting
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/895 - ITS for the disclosure of solvency and financial condition report
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Guidelines on financial stability reporting
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 1286/2014 - PRIIPs Regulation
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/895 - ITS for the disclosure of solvency and financial condition report
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/895 - ITS for the disclosure of solvency and financial condition report
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Revised Guidelines on valuation of technical provisions, (EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursu
(EU) 2020/852 - Taxonomy Regulation
Risk-Free Interest Rate - VA calculations, Risk-Free Interest Rate - VA representative portfolios
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Gu
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/895 - ITS for the disclosure of solvency and financial condition report
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Guidelines on valuation of technical provisions
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2016/97 - Insurance Distribution Directive
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Gu
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Risk-Free Interest Rate - VA calculations, Risk-Free Interest Rate - VA representative portfolios
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Guidelines on loss-absorbing capacity of technical provisions and deferred taxes
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2019/1238 - Pan-European Personal Pension Product (PEPP)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
EIOPA-BoS/18-114 - Information request towards NCAs regarding provision of occupational pensions information
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2019/1238 - Pan-European Personal Pension Product (PEPP)
(EU) 2019/1238 - Pan-European Personal Pension Product (PEPP)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Guidelines on system of governance
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2022/2554 - Digital Operational Resilience Act (DORA)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2017/2358 - product oversight and governance requirements for insurance
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2017/2358 - product oversight and governance requirements for insurance
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Other
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Symmetric adjustment of the equity capital charge
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 1286/2014 - PRIIPs Regulation
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
EIOPA-BoS/18-114 - Information request towards NCAs regarding provision of occupational pensions information
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Guidelines on reporting for financial stability purposes
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Guidelines on valuation of technical provisions
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2019/1238 - Pan-European Personal Pension Product (PEPP)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2017/653 - PRIIPs Delegated Regulation for key information document
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2017/653 - PRIIPs Delegated Regulation for key information document
(EU) 2023/895 - ITS for the disclosure of solvency and financial condition report
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2016/2341 - IORP II Directive
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) 2017/653 - PRIIPs Delegated Regulation for key information document
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) 2020/852 - Taxonomy Regulation
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2020/852 - Taxonomy Regulation
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities, (EU) No 2009/138 - Solvency
(EU) 2020/852 - Taxonomy Regulation
(EU) No 1286/2014 - PRIIPs Regulation
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2451 - templates and structure of the disclosure of specific information by supervisory authorities
(EU) No 1286/2014 - PRIIPs Regulation
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Risk-Free Interest Rate - Credit and currency adjustments
Guidelines on reporting for financial stability purposes
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2020/852 - Taxonomy Regulation
Guidelines on reporting and public disclosure
Risk-Free Interest Rate - VA representative portfolios
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Guidelines on group solvency
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities, Guidelines on reporting and p
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities, Guidelines on reporting and p
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities, Guidelines on reporting and p
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Guidelines on reporting and public disclosure
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
Risk-Free Interest Rate - Extrapolation
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2017/653 - PRIIPs Delegated Regulation for key information document, (EU) No 1286/2014 - PRIIPs Regulation
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities, Guidelines on reporting and p
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
(EU) 2016/2341 - IORP II Directive
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Guidelines on valuation of technical provisions
Other
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2016/97 - Insurance Distribution Directive, (EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities, (EU) No 2009/138 - Solvency
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
Risk-Free Interest Rate - VA calculations
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Other
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities, (EU) No 2009/138 - Solvency
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) 2017/653 - PRIIPs Delegated Regulation for key information document
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities, (EU) No 2009/138 - Solvency
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Guidelines on valuation of technical provisions
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
Guidelines on classification of own funds
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities, (EU) No 2009/138 - Solvency
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Other
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Guidelines on basis risk
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Gu
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Gu
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Gu
Guidelines on valuation of technical provisions
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2017/2358 - product oversight and governance requirements for insurance, (EU) No 2016/97 - Insurance Distribution
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2017/2358 - product oversight and governance requirements for insurance, Preparatory Guidelines on product oversi
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Gu
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Gu
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Gu
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 1286/2014 - PRIIPs Regulation
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Gu
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Risk-Free Interest Rate - General questions
(EU) No 2016/97 - Insurance Distribution Directive
(EU) 2020/852 - Taxonomy Regulation
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2017/653 - PRIIPs Delegated Regulation for key information document
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) 2016/2341 - IORP II Directive
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2016/97 - Insurance Distribution Directive
(EU) 2016/2341 - IORP II Directive, (EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
Guidelines on recognition and valuation of assets and liabilities other than technical provisions
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Risk-Free Interest Rate - Extrapolation
Risk-Free Interest Rate - VA calculations
Risk-Free Interest Rate - Credit and currency adjustments
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - VA representative portfolios
Risk-Free Interest Rate - VA calculations
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Other
Guidelines on reporting and public disclosure
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Gu
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Other
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2011 - lists of regional governments & local authorities, exposures to be treated as to central government
(EU) No 2015/2451 - templates and structure of the disclosure of specific information by supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
Guidelines on application of outwards reinsurance
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2011 - lists of regional governments & local authorities, exposures to be treated as to central government
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
Guidelines on supervisory review process
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Gu
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
Other
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Other
Risk-Free Interest Rate - VA representative portfolios
Other
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Gu
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Guidelines on classification of own funds, (EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2017/2358 - product oversight and governance requirements for insurance
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Guidelines on look-through approach
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Risk-Free Interest Rate - Deep, Liquid and Transparent maturities
(EU) No 2015/2451 - templates and structure of the disclosure of specific information by supervisory authorities, (EU) No 2009
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Ot
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Guidelines on group solvency
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Gu
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Guidelines on treatment of related undertakings, including participations
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2017/2358 - product oversight and governance requirements for insurance
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/2011 - lists of regional governments & local authorities, exposures to be treated as to central government
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Guidelines on reporting and public disclosure
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2016/97 - Insurance Distribution Directive
Guidelines on reporting and public disclosure
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
EIOPA-BoS/18-114 - Information request towards NCAs regarding provision of occupational pensions information
Other
Other
Other
Other
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
EIOPA-BoS/18-114 - Information request towards NCAs regarding provision of occupational pensions information
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
EIOPA-BoS/18-114 - Information request towards NCAs regarding provision of occupational pensions information
Guidelines on group solvency
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2017/1469 - standardised presentation format for the insurance product information document, Guidelines on classifi
Guidelines on reporting and public disclosure
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
EIOPA-BoS/18-114 - Information request towards NCAs regarding provision of occupational pensions information
EIOPA-BoS/18-114 - Information request towards NCAs regarding provision of occupational pensions information
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Guidelines on classification of own funds
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2451 - templates and structure of the disclosure of specific information by supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2016/97 - Insurance Distribution Directive
Guidelines on treatment of related undertakings, including participations
Other
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Other
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
Guidelines on reporting for financial stability purposes
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2017/1469 - standardised presentation format for the insurance product information document
Risk-Free Interest Rate - VA calculations
Guidelines on application of outwards reinsurance
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2011 - lists of regional governments & local authorities, exposures to be treated as to central government
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Guidelines on use of internal models
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Other
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) 2016/2341 - IORP II Directive, Other
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities, (EU) No 2009/138 - Solvency
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Other
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
Guidelines on recognition and valuation of assets and liabilities other than technical provisions
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), Ris
Guidelines on recognition and valuation of assets and liabilities other than technical provisions
Guidelines on recognition and valuation of assets and liabilities other than technical provisions
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Guidelines on reporting and public disclosure
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Guidelines on reporting and public disclosure
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Guidelines on loss-absorbing capacity of technical provisions and deferred taxes
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
Guidelines on reporting and public disclosure
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2016/97 - Insurance Distribution Directive
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
Guidelines on application of life underwriting risk module
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Other
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on submission of information to NCAs (Preparatory phase)
Guidelines on the Forward looking assessment of own risks
Guidelines on the Forward looking assessment of own risks
Guidelines on the Forward looking assessment of own risks
Other
Other
Risk-Free Interest Rate - VA calculations
Risk-Free Interest Rate - VA calculations
Risk-Free Interest Rate - VA calculations
Risk-Free Interest Rate - VA calculations
Risk-Free Interest Rate - VA calculations
Risk-Free Interest Rate - VA calculations
Risk-Free Interest Rate - VA calculations
Risk-Free Interest Rate - Matching adjustment
Risk-Free Interest Rate - Matching adjustment
Risk-Free Interest Rate - Matching adjustment
Risk-Free Interest Rate - Matching adjustment
Risk-Free Interest Rate - Matching adjustment
Risk-Free Interest Rate - Matching adjustment
Risk-Free Interest Rate - Matching adjustment
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - General questions
Risk-Free Interest Rate - Financial market data
Risk-Free Interest Rate - Financial market data
Risk-Free Interest Rate - Financial market data
Risk-Free Interest Rate - Extrapolation
Risk-Free Interest Rate - Extrapolation
Risk-Free Interest Rate - Extrapolation
Risk-Free Interest Rate - Extrapolation
Risk-Free Interest Rate - Extrapolation
Risk-Free Interest Rate - Extrapolation
Risk-Free Interest Rate - Credit and currency adjustments
Symmetric adjustment of the equity capital charge
Symmetric adjustment of the equity capital charge
Symmetric adjustment of the equity capital charge
Symmetric adjustment of the equity capital charge
Symmetric adjustment of the equity capital charge
Symmetric adjustment of the equity capital charge
Symmetric adjustment of the equity capital charge
Guidelines on supervision of branches of third-country insurance undertakings
Guidelines on treatment of market and counterparty risk exposures in the standard formula
Guidelines on treatment of market and counterparty risk exposures in the standard formula
Guidelines on treatment of market and counterparty risk exposures in the standard formula
Guidelines on recognition and valuation of assets and liabilities other than technical provisions
Guidelines on recognition and valuation of assets and liabilities other than technical provisions
Guidelines on recognition and valuation of assets and liabilities other than technical provisions
Guidelines on recognition and valuation of assets and liabilities other than technical provisions
Guidelines on recognition and valuation of assets and liabilities other than technical provisions
Guidelines on recognition and valuation of assets and liabilities other than technical provisions
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on reporting for financial stability purposes
Guidelines on basis risk
Guidelines on basis risk
Guidelines on valuation of technical provisions
Guidelines on valuation of technical provisions
Guidelines on valuation of technical provisions
Guidelines on valuation of technical provisions
Guidelines on valuation of technical provisions
Guidelines on valuation of technical provisions
Guidelines on valuation of technical provisions
Guidelines on classification of own funds
Guidelines on classification of own funds
Guidelines on classification of own funds
Guidelines on classification of own funds
Guidelines on classification of own funds
Guidelines on classification of own funds
Guidelines on classification of own funds
Guidelines on classification of own funds
Guidelines on classification of own funds
Guidelines on classification of own funds
Guidelines on classification of own funds
Guidelines on classification of own funds
Guidelines on system of governance
Guidelines on system of governance
Guidelines on system of governance
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on reporting and public disclosure
Guidelines on own risk and solvency assessment
Guidelines on health catastrophe risk sub-module
Guidelines on health catastrophe risk sub-module
Guidelines on group solvency
Guidelines on group solvency
Guidelines on group solvency
Guidelines on group solvency
Guidelines on group solvency
Guidelines on group solvency
Guidelines on group solvency
Guidelines on group solvency
Guidelines on group solvency
Guidelines on group solvency
Guidelines on group solvency
Guidelines on group solvency
Guidelines on group solvency
Guidelines on group solvency
Guidelines on application of outwards reinsurance
Guidelines on application of outwards reinsurance
Guidelines on application of outwards reinsurance
Guidelines on application of outwards reinsurance
Guidelines on contract boundaries
Guidelines on contract boundaries
Guidelines on contract boundaries
Guidelines on contract boundaries
Guidelines on contract boundaries
Guidelines on loss-absorbing capacity of technical provisions and deferred taxes
Guidelines on loss-absorbing capacity of technical provisions and deferred taxes
Guidelines on loss-absorbing capacity of technical provisions and deferred taxes
Guidelines on loss-absorbing capacity of technical provisions and deferred taxes
Guidelines on loss-absorbing capacity of technical provisions and deferred taxes
Guidelines on loss-absorbing capacity of technical provisions and deferred taxes
Guidelines on loss-absorbing capacity of technical provisions and deferred taxes
Guidelines on loss-absorbing capacity of technical provisions and deferred taxes
Guidelines on loss-absorbing capacity of technical provisions and deferred taxes
Guidelines on loss-absorbing capacity of technical provisions and deferred taxes
Guidelines on loss-absorbing capacity of technical provisions and deferred taxes
Guidelines on use of internal models
Guidelines on treatment of related undertakings, including participations
(EU) No 2016/1800 - allocation of Credit Assessments of external CA institutions to objective scale of credit quality steps
(EU) No 2015/2451 - templates and structure of the disclosure of specific information by supervisory authorities
(EU) No 2015/2451 - templates and structure of the disclosure of specific information by supervisory authorities
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2452 - procedures, formats and templates of the solvency and financial condition report
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2011 - lists of regional governments & local authorities, exposures to be treated as to central government
(EU) No 2015/2011 - lists of regional governments & local authorities, exposures to be treated as to central government
(EU) No 2015/2013 - standard deviations in relation to health risk equalisation systems
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
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(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
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(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
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(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
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(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
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(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
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(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
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(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
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(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
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(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
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(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII), (EU
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
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(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2009/138 - Solvency II Directive (Insurance and Reinsurance)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the business of Insurance and Reinsurance (SII)
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2359 - info requirements and conduct of business rules applicable
(EU) No 2017/2358 - product oversight and governance requirements for insurance
(EU) No 2017/2358 - product oversight and governance requirements for insurance
(EU) No 2017/2358 - product oversight and governance requirements for insurance
(EU) No 2017/2358 - product oversight and governance requirements for insurance
(EU) No 2017/2358 - product oversight and governance requirements for insurance
(EU) No 2017/2358 - product oversight and governance requirements for insurance
(EU) No 2017/2358 - product oversight and governance requirements for insurance
(EU) No 2017/2358 - product oversight and governance requirements for insurance
(EU) No 2017/2358 - product oversight and governance requirements for insurance
(EU) No 2017/2358 - product oversight and governance requirements for insurance
 QA Topic

Other
Scope of group
Technical Provisions (TPs)
Accumulation phase (Art. 41 – 47 PEPP)
Reporting Templates, Risk concentration, Group Solvency Requirement
Reporting Templates
Reporting Templates
Risk Free Rate (RFR)
Solvency Capital Requirement (SCR)
Reporting Templates, Intra-group transaction
Reporting Templates
Key information document (KID), Packaged retail and insurance-based investment products (PRIIPs)
Financial Conglomerates (FICOD)
Key information document (KID)
Key information document (KID), Packaged retail and insurance-based investment products (PRIIPs)
Reporting Templates
Technical Provisions (TPs)
Risk Free Rate (RFR)
Reporting Templates
Reporting Templates
Other DORA topics
Reporting Templates
Register of Information (DORA)
Solvency Capital Requirement (SCR)
Reporting Templates
Other DORA topics
Other
Freedom to provide services (Art. 4 and 5 IDD)
Reinsurance
Other DORA topics
Reinsurance, Equivalence
Reporting Templates
Key information document (KID), Packaged retail and insurance-based investment products (PRIIPs)
Validations
Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)
Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)
Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)
Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)
Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)
Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)
Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)
Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)
Reporting Templates
Other
Reporting Templates
Reporting Templates
Reporting Templates
Key information document (KID)
General provisions (Art. 1 – 4 and 71 - 74 PEPP)
Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)
Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)
Reporting Templates
Reporting Templates

Other
Other
Reinsurance
Other
Digital operational resilience testing (DORA)
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Other
Reporting Templates
Reporting Templates
Own Funds (OF)
Register of Information (DORA)
Validations
Other DORA topics
ICT-related incidents (DORA)
Reporting Templates

Reporting Templates
Reporting Templates
ICT third-party risk management (DORA), Oversight framework of CTPPs (DORA)
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Freedom to provide services (Art. 4 and 5 IDD)
Reporting Templates
Reporting Templates
Valuation of Assets and Liabilities other than TPs
Reporting Templates
Reporting Templates
Reporting Templates
Validations
Reporting Templates
Other
Technical Provisions (TPs)
Key information document (KID)
Reporting Templates
Reporting Templates
Reporting Templates
Other DORA topics
Other DORA topics
Other DORA topics
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Freedom to provide services (Art. 4 and 5 IDD)
Reporting Templates
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Validations
Reporting Templates
Solvency Capital Requirement (SCR)
Validations
Reporting Templates
Reporting Templates
Risk Free Rate (RFR)
Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Reporting Templates
Validations
Solvency Capital Requirement (SCR)
Reporting Templates
Reporting Templates
Reporting Templates

Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Other
Reporting Templates
Central public register (Art. 13 PEPP)
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Risk Free Rate (RFR)
Reporting Templates
Reporting Templates
Reporting Templates
Definitions (Art. 2 IDD)
Reporting Templates
Solvency Capital Requirement (SCR)
Reporting Templates
Reporting Templates
Reporting Templates
Information provided by ancillary intermediaries, information exemptions and flexibility clause (Art. 21 and 22 IDD)
Risk concentration
Risk Free Rate (RFR)
Solvency Capital Requirement (SCR)

Reporting Templates
Solvency Capital Requirement (SCR)
Reporting Templates
Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Reporting Templates
Group Own funds
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Validations
Reporting Templates
Reporting Templates
Reporting Templates
Other
Key information document (KID)
Reporting Templates
Freedom to provide services (Art. 4 and 5 IDD)
Reporting Templates
Reporting Templates, Financial Stability Reporting
Own Funds (OF)
Reporting Templates, Financial Stability Reporting
Reporting Templates
Reporting Templates
Technical Provisions (TPs), Reinsurance
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Risk Free Rate (RFR)

Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates, Disclosure Templates
Reporting Templates
Other
Validations

Reporting Templates
Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Central public register (Art. 13 PEPP)
Solvency Capital Requirement (SCR)
Reporting Templates
Technical Provisions (TPs)
Reporting Templates
Reporting Templates
Reporting Templates
Other DORA topics
Reporting Templates
Reporting Templates, Financial Stability Reporting
Other DORA topics
Reporting Templates
Disclosure Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates, Financial Stability Reporting
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Valuation of Assets and Liabilities other than TPs
Solvency Capital Requirement (SCR)
Risk concentration
Reporting Templates
Reporting Templates, Risk concentration
Packaged retail and insurance-based investment products (PRIIPs)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR), Reporting Templates
Reporting Templates
Technical Provisions (TPs)
Validations
Reporting Templates
Reporting Templates
Reporting Templates
ICT risk management (DORA)
Reporting Templates
Reporting Templates
Disclosure Templates
Reporting Templates
Reporting Templates
ICT third-party risk management (DORA)
ICT risk management (DORA)
ICT risk management (DORA)
Other DORA topics

Reporting Templates
Reporting Templates
Disclosure Templates
Reporting Templates
Reporting Templates
Reporting Templates, Validations
Reporting Templates
Reporting Templates
Reporting Templates
Technical Provisions (TPs)
Reporting Templates
Risk Free Rate (RFR)
ICT risk management (DORA)
Other DORA topics
Solvency Capital Requirement (SCR)
Own Funds (OF), Group Solvency Requirement
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Reporting Templates, Risk concentration
Disclosure Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Reporting Templates
Technical Provisions (TPs)
Reporting Templates
Reporting Templates
Other
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates, Validations
Reporting Templates
Demands and needs test (Art. 20 para. 1 subpara. 1 IDD)
Reporting Templates, Validations
Reporting Templates
Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates, Validations
Reporting Templates
Risk Free Rate (RFR)
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
ICT third-party risk management (DORA)
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Reporting Templates
Reporting Templates
Reporting Templates
Accumulation phase (Art. 41 – 47 PEPP), Distribution (Art. 22 – 25 PEPP)
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Validations
Reporting Templates
Other
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates, Disclosure Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Pensions Reporting
Risk concentration
Solvency Capital Requirement (SCR)
Other
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Reporting Templates
Demands and needs test (Art. 20 para. 1 subpara. 1 IDD)
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates, Intra-group transaction
Reporting Templates
Reporting Templates
Reporting Templates
Disclosure Templates
Reporting Templates
General provisions (Art. 1 – 4 and 71 - 74 PEPP), Portability (Art. 17 – 21 PEPP)
Registration and deregistration (Art. 5 - 12 PEPP)
Reporting Templates
System of governance
Disclosure Templates
Solvency Capital Requirement (SCR)
Reporting Templates
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Key Functions
Solvency Capital Requirement (SCR)
Product oversight and governance arrangements (Art. 25 IDD)
Solvency Capital Requirement (SCR)
Technical Provisions (TPs)
POG arrangements for distributors (Art. 25 para. 1 subpara. 6 IDD)
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Disclosure Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Other
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Reporting Templates
Reporting Templates
Reporting Templates
Key information document (KID)
Scope (Art. 1 IDD)
Reporting Templates
Solvency Capital Requirement (SCR)
Other
Reporting Templates
Disclosure Templates
Reporting Templates
Reporting Templates
Reporting Templates
Scope (Art. 1 IDD)
Validations
Insurance product information document / IPID (Art. 20 para. 7 and 8 IDD)
Other
Solvency Capital Requirement (SCR)
Pensions Reporting
Solvency Capital Requirement (SCR)
Financial Stability Reporting
Reporting Templates
Disclosure Templates
Reporting Templates
Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Other
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Reporting Templates
Reporting (Art. 40 PEPP)
Reporting Templates
Reporting Templates
Disclosure Templates
Key information document (KID)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Reporting Templates
Other
Disclosure Templates
Solvency Capital Requirement (SCR)
Reporting Templates
Reporting Templates
Reporting Templates
Reporting by IORPs
Solvency Capital Requirement (SCR)
Technical Provisions (TPs)
Key information document (KID)
Own Funds (OF), Reporting Templates
Reporting (Art. 40 PEPP)
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Group Own funds
Reporting Templates
Key information document (KID)
Reporting Templates
Reporting Templates
Reporting Templates
Packaged retail and insurance-based investment products (PRIIPs)
Reporting Templates
Solvency Capital Requirement (SCR)
Reinsurance
Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Risk Free Rate (RFR)
Financial Stability Reporting
Reinsurance
Reporting Templates
Reporting Templates
Risk Free Rate (RFR)
Validations
Long Term Guarantees (LTGs)
Reporting Templates, Validations
Reporting Templates
Solvency Capital Requirement (SCR)
Reinsurance
Reporting Templates
Minimum Capital Requirement (MCR)
Solvency Capital Requirement (SCR)
IBIPs - Inducements - fees, commissions non-monetary benefits paid by third parties (Art. 29 para. 2 IDD)
Reporting Templates
Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Reporting Templates
Minimum Capital Requirement (MCR)
Risk Free Rate (RFR)
Solvency Capital Requirement (SCR)
Key information document (KID)
Own Funds (OF)
Reporting Templates
Solvency Capital Requirement (SCR)
Reporting Templates
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Scope (Art. 1 IDD), Definitions (Art. 2 IDD)
Definitions (Art. 2 IDD)
Reporting by IORPs
Other
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Other
Risk concentration
Reporting Templates
Definitions (Art. 2 IDD)
Group Own funds
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Technical Provisions (TPs)
Reporting Templates
Reporting Templates
Group Solvency Requirement
Risk concentration
Reporting Templates
Solvency Capital Requirement (SCR)
Technical Provisions (TPs)
Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Definitions (Art. 2 IDD)
Scope (Art. 1 IDD)
Definitions (Art. 2 IDD)
IBIPs - Inducements - fees, commissions non-monetary benefits paid by third parties (Art. 29 para. 2 IDD)
Risk Free Rate (RFR)
Definitions (Art. 2 IDD)
Scope (Art. 1 IDD)
Professional requirements (Art. 10 IDD)
Reinsurance
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Reporting Templates
Validations
Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Scope (Art. 1 IDD)
Disclosure Templates
Packaged retail and insurance-based investment products (PRIIPs)
Technical Provisions (TPs)
Reporting Templates
Solvency Capital Requirement (SCR)
Reporting Templates
Technical Provisions (TPs)
Reporting Templates
Reporting Templates
Technical Provisions (TPs)
Technical Provisions (TPs)
Own Funds (OF)
Reporting Templates
Solvency Capital Requirement (SCR)
Reporting Templates
Reporting Templates

Reinsurance
Reporting Templates
Solvency Capital Requirement (SCR)
Valuation of Assets and Liabilities other than TPs
Validations
Solvency Capital Requirement (SCR)
Technical Provisions (TPs)
Technical Provisions (TPs)
Reporting Templates
Own Funds (OF)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Freedom to provide services (Art. 4 and 5 IDD)
Cross-selling (Art. 24 IDD)
Reporting Templates
Product oversight and governance arrangements (Art. 25 IDD)
Solvency Capital Requirement (SCR)
Reporting Templates
Technical Provisions (TPs)
Own Funds (OF)
Technical Provisions (TPs)
Technical Provisions (TPs)
Solvency Capital Requirement (SCR)
Other
Solvency Capital Requirement (SCR)
Long Term Guarantees (LTGs)
Solvency Capital Requirement (SCR)
Reinsurance
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Packaged retail and insurance-based investment products (PRIIPs)
Solvency Capital Requirement (SCR)
Disclosure Templates
Valuation of Assets and Liabilities other than TPs
Valuation of Assets and Liabilities other than TPs
Freedom of establishment (Art. 6 IDD)
Solvency Capital Requirement (SCR)
Valuation of Assets and Liabilities other than TPs
Reporting Templates
Reporting Templates
Other
Cross-selling (Art. 24 IDD)
Validations
Solvency Capital Requirement (SCR)
Valuation of Assets and Liabilities other than TPs
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Right of Establishment
Solvency Capital Requirement (SCR)
Key information document (KID)
Other
Other
Freedom to provide services (Art. 4 and 5 IDD)
Scope (Art. 1 IDD)
Definitions (Art. 2 IDD)
Reporting Templates
Professional requirements (Art. 10 IDD)
IBIPs - Information to customers (Art. 29 para. 1 IDD)
Scope (Art. 1 IDD)
Valuation of Assets and Liabilities other than TPs
POG arrangements for distributors (Art. 25 para. 1 subpara. 6 IDD)
Registration (Art. 3 IDD)
Reporting Templates
Solvency Capital Requirement (SCR)
Valuation of Assets and Liabilities other than TPs
Reinsurance
Technical Provisions (TPs)
Technical Provisions (TPs)
Technical Provisions (TPs)
Technical Provisions (TPs)
Technical Provisions (TPs)
Solvency Capital Requirement (SCR)
Insurance product information document / IPID (Art. 20 para. 7 and 8 IDD)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Risk Free Rate (RFR)
Risk Free Rate (RFR)
Risk Free Rate (RFR)
Risk Free Rate (RFR)
Risk Free Rate (RFR)
Risk Free Rate (RFR)
Solvency Capital Requirement (SCR)
Reporting Templates
Validations
Other
Disclosure Templates
Other
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)

Reporting Templates
Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Other
Own Funds (OF)
Reporting Templates
Technical Provisions (TPs)
Other
Solvency Capital Requirement (SCR)
Other
Other
Solvency Capital Requirement (SCR)
Disclosure Templates
Other
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Other
Solvency Capital Requirement (SCR)
Other
Other
Reinsurance
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Other
Solvency Capital Requirement (SCR)
Other
Other
Other
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Technical Provisions (TPs)
Risk Free Rate (RFR)
Technical Provisions (TPs)
Other
Other
Solvency Capital Requirement (SCR)
Other
Other
Other
Other
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Other
Other
Solvency Capital Requirement (SCR)
Risk Free Rate (RFR)
Solvency Capital Requirement (SCR)
Minimum Capital Requirement (MCR)
Reporting Templates
Technical Provisions (TPs)
Reporting Templates
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Own Funds (OF)
Solvency Capital Requirement (SCR)
Other
Solvency Capital Requirement (SCR)
Information and Communication Technology (ICT)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Reinsurance

Reporting Templates
Reporting Templates
Reporting Templates
Technical Provisions (TPs)
Solvency Capital Requirement (SCR)
Outsourcing
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Risk Free Rate (RFR)
Reporting Templates
IBIPs - Inducements - fees, commissions non-monetary benefits paid by third parties (Art. 29 para. 2 IDD)
IBIPs - Suitability assessment (Art. 30 para. 1 IDD)
Registration (Art. 3 IDD)
Other
Other
Other
Manufacturing insurance products (Art. 25 para. 1 IDD)
Other
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Definitions (Art. 2 IDD)
Pensions Reporting
Other
Technical Provisions (TPs)
Solvency Capital Requirement (SCR)
Reporting Templates
Captive
Group Solvency Requirement
Solvency Capital Requirement (SCR)
Own Risk and Solvency Assessment (ORSA)
Reinsurance
Other
Reporting Templates
Solvency Capital Requirement (SCR)
Own Risk and Solvency Assessment (ORSA)
Disclosure Templates
Group Own funds
Technical Provisions (TPs)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Reporting Templates
Risk Free Rate (RFR)
Risk concentration
Scope (Art. 1 IDD)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Group Solvency Requirement
Solvency Capital Requirement (SCR)
Definitions (Art. 2 IDD)
Definitions (Art. 2 IDD)
Product oversight and governance arrangements (Art. 25 IDD)
Reporting Templates
Group Own funds
Solvency Capital Requirement (SCR)
Disclosure Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Own Funds (OF)
Financial Holding
Reporting Templates
Other
Other
Reporting Templates
Scope (Art. 1 IDD)
Solvency Capital Requirement (SCR)
Disclosure Templates
Reporting Templates
Pensions Reporting
Own Risk and Solvency Assessment (ORSA)
Solvency Capital Requirement (SCR), Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Scope (Art. 1 IDD)
Reporting Templates
Solvency Capital Requirement (SCR)
Pensions Reporting
Reporting Templates
Pensions Reporting
Pensions Reporting
Pensions Reporting
Own Funds (OF)
Valuation of Assets and Liabilities other than TPs
Pensions Reporting
Risk concentration
Reporting Templates
Pensions Reporting
Disclosure Templates
Own Funds (OF)
Solvency Capital Requirement (SCR)
Own Funds (OF)
Validations
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Pensions Reporting
Pensions Reporting
Solvency Capital Requirement (SCR)
Disclosure Templates
Other
Risk Free Rate (RFR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Technical Provisions (TPs)
Reporting Templates
Own Funds (OF)
Other
Reporting Templates
Disclosure Templates
Disclosure Templates
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Professional requirements (Art. 10 IDD)
Own Funds (OF)
Other
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Reporting Templates
Reporting Templates
Reporting Templates
Other
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Reporting Templates
Financial Stability Reporting
Reporting Templates
Reporting Templates
Insurance product information document / IPID (Art. 20 para. 7 and 8 IDD)
Risk Free Rate (RFR)
Reporting Templates
Reporting Templates
Reporting Templates
Legal Entity Identifiers (LEIs)
Reporting Templates
Reporting Templates
Own Funds (OF)
Reporting Templates
Reporting Templates
Internal Models (IMs)
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Technical Provisions (TPs)
Validations
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Risk concentration
Solvency Capital Requirement (SCR)
Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Other

Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Reporting Templates
Reporting Templates
Reporting Templates
Group Solvency Requirement
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Other
Risk Free Rate (RFR)
Valuation of Assets and Liabilities other than TPs
Other
Other
Valuation of Assets and Liabilities other than TPs
Other
Solvency Capital Requirement (SCR)
Other
Public Disclosure
Reporting Templates
Disclosure Templates
Validations
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Other
Solvency Capital Requirement (SCR)
Reporting Templates
Reporting Templates
Public Disclosure
Reporting Templates
Reporting Templates
Other
Reporting Templates
Reporting Templates
Reporting Templates
Reporting Templates
Internal Models (IMs)
Minimum Capital Requirement (MCR)
Reporting Templates
Reporting Templates
Technical Provisions (TPs)
Other
Reporting Templates
Other
Solvency Capital Requirement (SCR)
Reporting Templates
Solvency Capital Requirement (SCR)
Reporting Templates
Risk Free Rate (RFR)
Risk Free Rate (RFR)
Reporting Templates
Reporting Templates
Professional requirements (Art. 10 IDD)
Reporting Templates
Reporting Templates
Reporting Templates
System of governance
Other
Reporting Templates
Reporting Templates
Reporting Templates
Complaints and Out-of-court redress (Art. 14 and Art. 15 IDD)
Reporting Templates
Scope of group
Solvency Capital Requirement (SCR)
Reporting Templates
Other
Other

Solvency Capital Requirement (SCR)

Risk Free Rate (RFR)
Group Solvency Requirement
Reporting Templates
Reporting Templates
Reporting Templates
Group Own funds
Reporting Templates

Reporting Templates
Reporting Templates
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)
Solvency Capital Requirement (SCR)

Solvency Capital Requirement (SCR)

Solvency Capital Requirement (SCR)

Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
Other
3 (60-64)
Technical Annex III
2; 36
Article 36

Mismatch in risk free rate and VOLA for April 2024

121 to 125

point 16 of Annex IV of the Delegated Regulation

point 16 of Annex IV of the Delegated Regulation

Point 16 of Annex IV of the Delegated Regulation

Art 38, BoS decision 21/381

S.04.03, S.04.04, S.04.05

Annex I
art. 2

point 5 of Annex II of the Delegated Regulation

BV1243
Annex II
Annex II
Annex II
Annex II
Annex II
Annex II
Annex II
Annex II
Templates S.17 and S.19 - 2.8.0 Taxonomy

JC 2021 39

S.14.03 - Cyper underwriting risk

S.14.03 - Cyper underwriting risk
S.14.03 - Cyper underwriting risk
S.14.03 - Cyper underwriting risk

1-7

Article 21

Security and Data Protection Objectives Directly Applicable to CTPP

Spot Positions
Template S.25.05
Internal model template S.26.13

116(3)(b) of DR 2015/35
ANNEX IV PERFORMANCE SCENARIOS

C0293 Bail-in rules

N/A
Template E.04.01.16

UFR for 2024

132(2)(a)

N/A

N/A
Template E.04.01
13(14) and Article 147
N/A

N/A
N/A
N/A
N/A

N/A
C0230 - Issuer sector
10 of Delegated Regulation 2015/35

Annex II
197(7)
Template SE.06.02

21 and 22

37, 38, 76 and 77

N/A

N/A
N/A

Change in S.19.01 LOG File for BECP triangles

Article 70(1)(b); 329(1)(a); 335

Article 20
N/A
N/A
N/A

4(8) and 8(3)(a)

Template S.25.05
4(1)
N/A
Technical Annex B
Technical Annex B
N/A
N/A

N/A

N/A

N/A
N/A
77b
N/A
ECB Template E.04.01
Template for ECB E.04.01
N/A
N/A
N/A
Article 6(1)(h) of Directive 2013/34/EEC
N/A
N/A

N/A
Article 12(2)
N/A

N/A
144, 160, 163, Annex I

84, 171
N/A
Guideline 53A
Annex II
Annex II
N/A

N/A
N/A
3(60)(63)(64)

N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A

Template: S.36.05
N/A

C0293 Bail-in rules

ANNEX XXII / ANNEX IV

189(2)(3) of DR

33 of 2015/35 DR (and 77 of SII 2009/138 Directive)

N/A
N/A
N/A

11(5)
N/A
N/A
N/A
ANNEX VI Definitions of the CIC Table
ANNEX VI Definitions of the CIC Table

30(3)(e)(i)
N/A
3(22) - critical or important function
N/A
Template: SE.17.01
N/A
N/A

Annex IV-VI
35 and 91 of SII Directive

N/A
N/A
Guideline 28A
N/A
N/A
6 of DORA and 2 of RTS

179; 180(2)

35 of SII Directive
N/A
N/A
N/A
N/A
35 of SII Directive
35 of SII Directive
138(2)
35 of SII Directive

35 of SII Directive
Article 31; Annex XVII

Article 77(2) of the SII Directive; Art. 28 of DR 2015/35

N/A
N/A
35 of SII Directive
N/A
N/A
N/A
35 of SII Directive

N/A
35 of SII Directive
35 of SII Directive
35 of SII Directive
2; 20(1); 22; 23
35 of SII Directive
N/A
N/A
35 of SII Directive
116(6); 306
N/A
35 of SII Directive
N/A
Annex II
35 of SII Directive
Template E.04.01
N/A
35 of SII Directive
207 of the Delegated Regulation 2015/35
N/A
35 of SII Directive
Template S.26.13
Template S.26.13
Template: S.26.13
Template S.26.13
N/A
N/A
35 of SII Directive
N/A
35 of SII Directive
35 of SII Directive
35 of SII Directive
N/A
35 of SII Directive

35 of SII Directive
192(2) and 197(7)
Article 118(1)(a); 142(6)(a)(b) of the Delegated Regulation; Article 77(2) of Directive 2009/138/EC
35 of SII Directive

41(1)(2)
N/A
N/A
35 of SII Directive
35 of SII Directive
35 of SII Directive
35 of SII Directive
N/A

N/A
Template: SE.17.01
35 of SII Directive
N/A
35 of SII Directive
35 of SII Directive
N/A
Template S.06.04

35 of SII Directive
35 of SII Directive
83(4), 209 to 215, 116(5)(6); 117(3)
Annex II
35 of SII Directive

13 of DR

35 of SII Directive
84, 174(5 )
201(2)
1; 204

Template PF.51.01.24, R0070 and R0080

187(4)
176(2); 180

179(1); 189(2)(f)
35 of SII Directive

Article 35 of SII Directive

ANNEX IV, ANNEX V, ANNEX VI
35 of SII Directive
35 of SII Directive
Template S.14.02
35 of SII Directive
Template S.14.02
35 of SII Directive
35 of SII Directive
2 and 20

35 of SII Directive
N/A
Template S.26.10
N/A
35 of SII Directive
Articles 120 to 125 and 128 to 134
132(2)
Annex XVII.B(2)(c) of Delegated Regulation (EU) 2015/35; Article 218(1)(a)
208, 209, 210, 212
N/A
230 of SII Directive; Article 169, 335, 336 of DR 2015/35
28 of DR 2015/35; Art. 77(2) of SII Directive
N/A
Article 35 of SII Directive
Reporting Templates S.37.02 and S.37.03
N/A
Article 35 of SII Directive
35 of SII Directive
N/A

Article 35 of SII Directive

physical risk
35 of SII Directive
N/A

N/A
Reporting Templates S.18/S.19/S.20/S.21; Article 35 of SII Directive
35 of SII Directive; CIC 3 and CIC 4
Templates S.04

1(3)
Article 35 of SII Directive

N/A
Templates S.08.01 and S.08.02
Template S.04.05
35 of SII Directive
35 of SII Directive
Template S.04.05
1(6)
35 of SII Directive

N/A

Template PF.29.05.24, R0020

138(2)
new template S.14.05
35 of SII Directive
35 of SII Directive
N/A
Template S.04.04
35 of SII Directive
23; 83; 138; 176; 183
N/A
180; 199; 209; 215
84(1)(2); 165

Article 35 of SII Directive

Article 35 of SII Directive

35 of SII Directive
Disclosure Templates S.37.01 S.37.02 S.37.03, Taxonomy 2.8.0
Annex II, point 13
192(3a) to (3c); 192a
130(2)(3); 131; 132 (2)
N/A

N/A
Art. 13(40) of SII Directive; Art. 4 of DR 2015/35
35 of SII Directive
35 of SII Directive
FSR templates S.14.04 and S.14.05
N/A
189 and 202
Delegated Regulation Articles 17, 18, 28; SII Directive 76(4) and 77(2)
DR (EU) 2021/2268 (amendments to the regulation 2017/653)
76(1)a(iii)
N/A
35 of SII Directive
Template S.04.05
Article 35 of SII Directive
N/A
35 of SII Directive

N/A
Annex IV, Art. 11
Article 35 of SII Directive
N/A
Article 35 of SII Directive
N/A
Article 35 of SII Directive
Article 1 of Commission Implementing Regulation (EU) 2015/2011; Article 180(2) of the Delegated Regulation (EU) 2015/35

Article 35 of SII Directive

N/A
N/A
EIOPA-BoS-22-198_Errata_Guidelines_on_FS_Reporting
Taxonomy 2.8.0
N/A
INSTRUCTIONS REGARDING REPORTING TEMPLATES FOR INDIVIDUAL UNDERTAKINGS

N/A
Article 35 of SII Directive
35 of SII Directive
Article 35 of SII Directive

Article 42
Annex II and III
N/A

Article 35 of SII Directive

Article 35 of SII Directive
Article 35 of SII Directive
Article 5
35 of SII Directive

N/A
N/A
Article 5(2) and 32 of the PRIIPs Regulation
Article 1 (item 46); Article 260 (item 2 and 3)
Article 35 of SII Directive
N/A
Article 35 of SII Directive

135 and Annex XII

N/A
N/A
1 and 2
1(6) and 2

18(1)(a) of SII Directive; Article 1(53) of Commission Delegated Regulation (EU) 2015/35

28A
N/A
184(3) and 187(5)
5(2)
Article 13 of the SII Directive
Article 222(2)–(5) of the Directive 2009/138/EC
171a, 84, 168

35 of SII Directive
Article 35 of SII Directive
35 of SII Directive
184; 335; 336(d);

35 of SII Directive

Article 1(35) and 25 of Delegated Regulation (EU) 2015/35; article 91.2 of the Solvency II Directive
Article 35 of SII Directive
35 of SII Directive

83.1, 23, 142

Recital 14, Article 2(1)(1), Article 2(2)(b)

9.E.
2(1)(4)(a)-(c)

10(1) and (2) of IDD

Article 105 of SII Directive 2009/138/EC; Title I, Chapter V, Section 5 Delegated Regulation (EU) 2015/35
209, 210

Article 35 of SII Directive

N/A
35 of SII Directive
N/A
169 and 184 of Delegated Regulation (EU) No 2015/35

Article 35 of SII Directive

Annex IV

35 of SII Directive
184(2)(b)(ii) and 335
Article 35 of SII Directive
Article 28(c) and (e); and 189 of the Delegated Regulation (EU) 2015/35
N/A
N/A
Guideline 68
Article 31 of the Delegated Regulation 2015/35; Article 78 of SII Directive 2009/138
Article 213 (2) (a)(b) of the 2009/138/EC Directive; Articles 71(1)(o), 73(1)(i), 77(1)(h) of the 2015/35 Delegated Regulation
35 of SII Directive
Article 209, 210, 215

N/A
Articles 140 (and 30)
Guideline 3 - Insurance risk-mitigation techniques with no material basis risk
35 of SII Directive
84 and 88 of Delegated Regulation (EU) No 2015/35
Article 176 of the Delegated Regulation (EU) 2015/35
Article 109a (1) of SII Directive 2009/138/EC; Art. 5(2) of the Delegated Regulation (EU) 2015/35
189(3)
Guideline 68; Article 28 and 189 of (EU) No 2015/35 Delegated Regulation
Guideline 68
Article 35 of SII Directive

Recital 31 of the Delegated Regulation (EU) 2019/981; Articles 182; 183; 184; 185; 186 of Delegated Regulation (EU) 2015/35
Recital 31 of the Delegated Regulation (EU) 2019/981; Articles 182; 183; 184; 185; 186 of Delegated Regulation (EU) 2015/35
Annex III of Delegated Regulation

191(4)
4, 5 and 25 IDD; Article 3(4) of the Commission Delegated Regulation 2017/2358

Article 35 of SII Directive

Article 25 of IDD; Articles 8 and 11 of Delegated Regulation (EU) No 2017/2358
9, 16, 174
N/A
Article 17 and 28 of the Delegated Regulation 2015/35; Article 76.4 of the Solvency II Directive
15(3) of (EU) No 2015/35 Delegated Regulation

Article 18; Article 28

N/A
Article 84(1) and 84(2) of the Commission Delegated Regulations 2015/35
Guideline 2; Article 38 of 2015/35 Delegated Regulation
Article 140
121-124
142 of Commission Delegated Regulation (EU) 2015/35; (Article 75 of SII Directive)
Article 142
Article 142

Article 142
N/A

Article 35 of SII Directive

Article 75 (SII Directive); Article 9 (Delegated Regulation)
Articles 8 and 9
N/A
Article 116(6) of the Delegated Regulation
9(1) and 13 of of the Commission Delegated Regulation 2015/35
35 of SII Directive
35 of SII Directive
EIOPA-BoS-21/317, Page 1
Article 24
N/A
Articles 176(2) and 178(2) of the Delegated Regulation; Article 75 of SII Directive;
Article 75

Articles 145, 147 and 149 of the Solvency II Directive

Article 189; Article 83(1)(b) of Commission Delegated Regulation (EU) 2015/35)
N/A
Article 13(19); Article 245; Article 265 of the Solvency II Directive
NA

Annex II

GL 9

Annex II

ANNEX III
Article 189

Article 107(2); Article 117(3)

N/A
N/A
N/A
N/A
Technical documentation of the methodology to derive EIOPA’s risk-free interest rate term structures
N/A
Article 84
Article 35 of SII Directive
N/A
Directive 2014/65/EU
Article 35 of SII Directive
Article 184 of the Delegated Acts - Standard Formula 2018 review
Article 121
168, 174
1, Par. 3, and Art. 2, par. 1, n. 4
N/A
N/A
N/A

N/A
Article 35 of SII Directive

176 & 214

NA

NA

NA
NA
38 and 204

Guideline 15

NA
Article 42 of the Delegated Regulation; Article 81 of the SII Directive
NA
NA

Articles 41, 44 of SII Directive; Articles 258, 259, 274 of Delegated Regulation 2015/35
Article 38, 56, 58 of Delegated Regulation; Article 73(5) of SII Directive
NA

NA
Art. 31, art. 140, art. 94
38 and 114

NA

EIOPA-BoS-20/749

Article 35 of SII Directive

Guideline 61; Article 38(i)(i) of the Delegated Regulation
N/A

Articles 130 and 262 (1) of the Delegated Regulation; Art 102(2) of SII Directive
ARTICLE 116 Annex II
Article 142 of the Commission Delegated Regulation (EU) 2015/35
Article 308b(9)(10) of SII Directive

N/A
Article 274(4) (k) and (l) of Commission Delegated Regulation (EU) 2015/35
N/A
Annex IX

N/A
ANNEX VI Definitions of the CIC Table
N/A
Recital 17; Art 25; Art 28; Art. 83(1)(c)
N/A
EIOPA-BoS-20-002 Guidelines on outsourcing to cloud service providers
Art. 84.4 amending Delegated Regulation (EU) 2015/35 supplementing Directive 2009/138/EC

EIOPA-BoS-20/771 : Technical documentation of the methodology to derive EIOPA’s risk-free interest rate term structures (16
35 of SII Directive
Articles 29(2), (3); 27, 28, 17 of IDD; Art 8(2) Delegated Regulation (EU) 2017/2359
Article 30
Article 3
Article 25
Article 25
Article 25
Article 25
Article 30 of the IDD, Article 15 of the Delegated Regulation 2017/2359
N/A
Article 171a of the Delegated Regulation 2015/35; EIOPA guidelines on the treatment of market risk exposures in the standard
Point (1) and (3) of Article 2 (1)
N/A
N/A

N/A
22, 25, 29
N/A
N/A
N/A
172-175 of SII Directive; 211 of Delegated Regulation (EU) No. 2015/35
N/A
N/A

N/A

Article 18(3) of the Commission Delegated Regulation (EU) 2015/35

120 (and 121, 122, 123, 124, 125)

N/A
NA
183-187

N/A

Articles 4, 5, 6 and 7
N/A
Article 223 of the Solvency II Directive; Article 331(1)(b) of the Delegated Regulation

N/A
N/A
N/A
QRT E.02.01.16
N/A
Articles 71 (1) (o), 73 (1) (i), 77 (1) (h) of the DR
N/A
N/A
Articles 175 and 189(2)(f)
Article 18(1)(a)
N/A

Article 1
N/A
N/A
NA
CDR 2020/442 Article (1)
35 of SII Directive
N/A
article 171a

N/A

N/A
NA
NA
NA
NA

NA
Article 335(1)f of the Delegated Regulation 2015/35
N/A
NA
N/A
Article 9,15, 76 of the Delegated Acts; Article 75 of SII Directive

N/A
N/A
NA

NA
NA
NA
168, 177, 180, 184 of SII Directive; Article 4(1) of the Delegated Regulation

N/A
Article 140
NA
NA
N/A
N/A
NA
N/A
N/A
Articles 83(1)(a) and 188
Articles 192 and 197 (7) of Delegated Regulation (EU) 2015/35 as amended by Delegated Regulation (EU) 2019/981

165, 174, 188

10(8)
N/A
171a

168+170
N/A
NA
NA

Articles 83(4); 179 (1)(3); 209-215 of Delegated Regulation

Articles 304 and 308(b)(13) of SII Directive; Articles 169 and 170 of Delegated Regulation (EU) No 2015/35
NA
NA
NA
NA

N/A
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
N/A
Article 38 - Reference Undertaking
N/A

Articles 116; 147; 1

N/A

NA

N/A
75, 35

9 & 75

35, 275, 276, 308, 4,10

84, 35
35, 105

Article 84 & 168, 35

252, 248, 35

1,14,15,18

NA
134 L12/88

1, 4, 35
Article 37(1)
Articles 37 & 38

N/A

49, 274

Art. 2

216, 262
Articles 142 and 159: COMMISSION DELEGATED REGULATION (EU) 2015/35 of 10 October 2014
35, article 41 (1) and (3) of the Delegated Regulation (2015/35 - supplementing Dir 2009/138/EC - taking up & pursuit of the b
Article 144

N/A

35, 4

187, 215

75, 35
129, 73, 35
230, 35
212, 229, 35
35, 98
35, 72

13, 35

219, 235, 212

N/A
178, 180, 35

77c, 53, 217

77a

35, 230, 233, 23

34, 35
77, 28

71, 73, 77

72, 76

303, 307, 308, 364

26, 34, 35
35, 188
322, 336, 330, 372, 101, 214, 226, 244, 245, 329, 335, 336, 35

184, 335
336, 168-173, 182-187, 188, 164
328-342, 68

233, 248, 230, 129

213, 214

262, 218-235, 244-258

8, 18

18, 28

68, 92
24, 25, 26, 35

35, 336
171, 35

35 of SII Directive
35, 75

35, 226

35, 330

166, 35

335, 35
35, 250, 251
35 of SII Directive
35, 164

35 of SII Directive
35, 42
35, 75

35, 91

35, 39

103 to 127, 35

3, 35

35, 176
20, 213
35, 191

35, 163

82, 330, 35

35, 336

35, 253
35, 212

35, 72,75

35, 10, 304

N/A

18, 34
35, 176

35, 68, 69, 72

35, 336, 230, 335

35, 213
35, 44

35, 112
4, 35

13, 35

35, 336
4, 35

35, 1, 250

3, 35

35, 9
Art. 13(40) of SII Directive; Art. 4 of DR 2015/35

121, 90
189, 210 ,184

84, 176

176, 5, 84, 178

31, 78

Annex I

1(11)
49, 274

304, 312

254-257

197, 192
142(6)
191, 212

166, 167, 90-112, 109, 88

215, 176, 5

2, 18

192, 61, 42
192, 42

176, 215
75, 188
164, 169, 261

4, 177

182, 335, 184, 185, 186

187, 52
176, 214
180, 164, 77
35, 206, 164

336, 329, 2.7, 9

330, 100
28, 78, 31, 77, 81
28, 78, 31, 77, 81
 Template

S.37.02
S.36.04
S.36.04

S.25.01
S.36.05
S.37.02

FC.00

S.32.01

S.25.05
S.04.03, S.04.04, S.04.05

S.37.01

S.09.01

S.08.01

FC.07

FC.06, FC.07, FC.08

FC.06

S.23.03
S.17.01, S.17.02, S.19.01
S.29.01, S.29.02, S.29.03, S.29.04

FC.07
FC.06
S.09.01
E.04.01
S.36.01

S.04.04
S.04.03
S.04.04
S.06.04
S.14.03
S.14.03
S.14.03
S.14.03

S.04.04
S.04.04

S.22.01

S.05.01

S.05.01
S.04.04

S.30.03
S.06.02
S.04.03, S.04.04, S.04.05
S.37.01

S.08.01
S.33.01, S.34.01
S.17.03

S.17.01, S.19.01
S.22.01

S.37.02
S.37.01
S.14.02

S.06.02
S.29.02
S.02.01
S.14.03
S.08.01

S.14.01

S.08.01
S.06.02

S.08.01
S.12.02
S.14.04, S.14.05

S.37.01
S.19.01

S.14.03
S.06.02

S.34.01
S.06.04

S.14.02
S.06.02, S.11.01

S.06.04
S.06.04, S.06.02

S.14.01
S.14.01
S.14.01
S.14.01
S.06.02

S.06.02
S.06.02
S.08.01

S.06.02

S.06.02
S.19.01
S.06.02

S.37.01

S.04.04, S.04.05

S.08.01
S.06.02
S.04.03

S.19.01

S.06.02
S.06.04
S.06.04
S.01.01, S.36.01, S.36.02, S.36.03, S.36.04
S.08.01
S.14.04
S.08.01
S.36.03, S.36.04

S.02.01, S.06.02
S.14.04, S.14.05
S.14.05
S.04.04, S.04.05
S.14.03

S.06.02
S.30.03
S.21.01, S.21.03
S.37.01
S.06.04
S.06.04

S.12.02

S.05.01
S.05.01
S.05.01
S.05.01
S.14.03
S.04.03, S.04.04, S.04.05
S.36.02

S.01.02

S.14.03
S.14.03
S.14.03

S.04.03
S.02.01
S.05.01
S.05.01
S.08.01

S.06.04
S.14.04, S.14.05, S.38.01, S.39.01

S.36.01
S.04.05, S.05.02
S.06.04
S.37.01
S.06.04
S.04.05, S.05.01
S.01.01, S.14.04, S.14.05, S.38.01
S.14.02
S.14.02
S.14.02
S.14.01
S.36.01
S.23.01

S.06.02
S.37.03, S.37.01

S.02.01
S.14.03

S.06.02
S.06.04
S.06.02
S.14.02

S.14.02
S.06.02
S.19.01

S.02.01

S.14.01
S.17.01
S.06.02
S.05.02
S.14.02
S.02.01
S.23.02
S.29.01, S.29.02, S.29.04
S.23.01
S.37.01
S.33.01
S.18.01
S.37.01
S.37.01
S.06.04
S.14.01
S.06.02
S.06.02

S.37.01
S.19.01
S.02.01

S.14.03

S.01.02
S.19.01

S.30.03
S.30.03
S.30.03
S.02.02
S.02.02
S.30.03
S.02.01
S.14.03
S.14.03
S.14.03
S.14.03
S.14.03
S.14.03
S.14.03
S.12.01, S.12.02, S.17.01
S.17.01
S.12.01, S.17.01
S.18.01

S.04.04, S.04.05
S.30.03
S.04.03, S.04.04
S.04.03, S.04.04
S.18.01, S.19.01, S.20.01, S.21.01, S.21.03
S.36.01
S.18.01, S.19.01, S.20.01, S.21.01, S.21.03
S.02.01

S.17.01
S.25.01, S.25.03

S.14.02
S.14.02
S.14.02
S.14.02
S.14.02
S.14.02
S.14.02

S.14.02
S.14.01

S.08.01
S.05.01
S.14.01

S.06.02
S.06.02
S.06.02
S.06.02
S.06.02
S.06.02
S.06.02
S.05.01

S.17.01
S.23.01
S.03.01
S.32.01
S.06.02
S.32.01

S.14.03
S.14.02
S.06.02, S.08.01

S.05.01
S.14.02, S.14.04, S.14.05, S.14.01
S.06.02
S.02.01, S.06.02
S.37.02, S.37.03, S.37.01
S.06.02, S.08.01

S.36.01

S.04.05

S.04.05
S.06.02

S.30.01, S.30.02, S.30.03, S.30.04, S.31.01, S.31.02

S.30.01, S.30.02, S.30.03, S.30.04

S.31.01

S.31.01
S.23.02
S.05.01
S.14.03
S.14.01
S.06.04
S.23.01

S.18.01, S.19.01, S.20.01, S.21.01, S.21.02, S.21.03

S.02.01, S.06.01

S.08.01

S.27.01

S.14.02
S.36.03
S.06.04

S.12.01, S.17.01, S.23.01

S.32.01
S.06.02
S.18.01
S.08.01, S.08.02
S.37.01

S.04.05

S.14.01

S.23.01

S.06.02

S.12.01
S.05.02
S.30.01, S.30.02
S.23.01
S.06.02

S.12.01, S.13.01, S.17.01, S.18.01

S.20.01, S.21.01, S.21.02, S.21.03
S.33.01

S.14.01

S.02.01
S.05.01
S.14.04, S.14.05, S.38.01
S.30.01, S.30.02, S.30.03, S.30.04, S.31.01
S.06.02

S.06.02, S.06.03
S.22.01
S.06.02
S.06.02

S.02.01
S.05.01
S.22.01

S.02.01
S.02.01
S.02.01

S.21.03, S.27.01

S.07.01

S.23.01
S.13.01
S.21.02
S.01.01, S.23.04
S.25.01

S.11.01

S.05.01
S.06.02
S.26.02

S.26.06
S.23.02
S.03.01, S.10.01, S.11.01
S.06.02

S.04.01

S.30.02

S.23.01

S.29.01, S.29.02, S.29.03, S.29.04

S.36.01
S.09.01
S.06.03

S.06.03

S.06.02

S.11.01

S.02.01, S.06.02

S.08.01, S.08.02

S.02.01, S.23.01

S.06.02
S.06.02

S.06.02
S.26.01

S.26.01

S.26.01

S.22.05
S.05.01
S.06.03

S.08.01

S.30.03
S.30.03
S.30.03

S.23.01
S.06.02

S.20.01

S.26.01

S.06.02
S.06.02
S.06.02

S.06.02
S.05.01, S.05.02

S.06.03

S.06.02, S.08.01, S.08.02

S.27.01

S.06.02

S.27.01

S.05.01

S.26.01
S.05.01
S.03.01

S.02.01

S.06.02

S.01.02

S.26.01

S.02.01, S.06.02
S.06.02

S.05.01
S.01.01

S.09.01

S.37.01
S.06.02
S.23.01
S.23.01
S.23.01

S.06.02

S.19.01
S.06.02
S.02.01
S.26.02

S.06.02
S.06.02
S.06.02
S.06.02

S.13.01

S.26.02
S.41.01
S.06.02
S.06.01

S.27.01
S.19.01
S.03.01

S.23.01
S.05.01
S.23.01
S.06.02
S.25.02
S.25.02
S.06.02
S.06.02
S.06.02
S.19.01

S.06.02

S.26.07
S.08.01

S.26.01

S.12.01

S.27.01

S.06.02

S.06.02

S.25.02
S.06.02, S.19.01
S.19.01

S.06.02
S.06.02, S.08.01, S.08.02
S.06.02
S.06.02
S.08.01

SR.26.07

S.08.01, S.08.02
S.26.01
S.26.01
S.06.02
S.10.01, S.11.01

S.06.02
S.01.02, S.06.02
S.06.02
S.06.03
S.06.02
S.28.02
S.06.02
S.06.02
SR.25.01

S.12.01

S.25.01

S.03.01

S.08.01, S.08.02
S.26.06

S.26.01
S.02.01, SR.02.01
S.03.01, S.10.01

S.04.01

S.06.02

S.06.02

S.02.01
S.04.01

S.30.03

S.08.01, S.08.02

S.27.01

S.01.01, S.02.01, S.06.02, S.08.02

S.06.02, S.08.01, S.08.02

S.25.01, SR.25.01, SR.25.03

S.23.04

S.06.02, S.08.01
S.23.04
S.06.02

S.02.01
S.06.02

S.27.01
S.26.04

S.06.02

S.10.01
S.08.01
S.06.02

S.02.01
S.34.01
S.25.01, S.26.01, S.26.06, S.27.01
S.26.01
S.06.02

S.26.03
S.25.01
S.25.01

S.26.01

S.01.02, S.02.01, S.06.02

S.02.02
S.08.01

S.01.02
S.06.02

S.08.01
S.08.01
S.06.02
S.02.01

S.27.01
S.27.01
S.06.02
S.28.01

S.33.01
S.35.01
S.02.02, S.35.01
S.01.02
S.01.02, S.06.02
S.06.02

S.06.02
S.02.01
S.06.02
S.25.01
S.35.01

S.06.02, S.08.01, S.32.01

S.02.01, S.06.02
S.33.01

S.02.01
S.33.01, S.34.01

S.32.01

S.08.02
S.06.02

S.12.01, S.28.01

S.01.01, S.12.01, S.17.01

S.08.01

S.12.01

S.06.02
S.27.01
S.26.01, S.26.02, S.26.03, S.26.04

S.12.01, S.17.01
S.12.01, S.27.01
S.02.01, S.23.01
S.06.02, S.08.01
S.06.02
S.06.02

S.12.01

S.12.01
S.25.01
S.26.01, S.26.03, S.26.04
S.26.04, S.27.01
S.23.01
S.26.01

S.17.01
S.02.01

S.06.02
S.26.03

S.26.02
S.06.02
S.26.05

S.12.01
S.06.02

S.08.01

S.02.01, S.23.01

S.12.01
S.06.02
S.34.01
S.33.01
S.28.01
S.23.01
S.12.01
S.02.02
S.23.01
S.23.01
S.26.04

S.06.02

S.28.02
S.06.02

S.23.01
S.01.02, S.02.01, S.12.01, S.14.01

S.25.01
S.25.01

S.02.01, S.23.01
S.02.01, S.06.01, S.06.02, S.08.01
S.02.01
S.06.02
S.08.01

S.06.02, S.25.01, S.33.01

S.06.02
S.26.01

S.32.01

S.32.01

S.23.01

S.23.01
S.06.02

S.26.01
S.41.01
S.40.01

S.06.02, S.35.01
S.41.01

S.41.01

S.02.01, S.25.04
S.25.02, S.25.04
S.14.01, S.38.01, S.40.01, S.41.01
S.41.01
S.39.01

S.41.01
S.39.01
S.25.04

S.41.01
S.05.01, S.41.01

S.25.01, S.26.06

S.14.01
S.06.02

S.41.01

S.05.01
S.26.01
S.17.01, S.28.01
S.06.02, S.08.01
S.34.01
S.34.01
S.35.01

S.26.01
S.19.01
S.23.01

S.25.01

S.05.02

S.14.01

S.25.01
S.04.02
S.02.01, S.08.01
S.16.01

S.05.01
S.25.02

S.05.02

S.05.02, S.25.01

S.25.01
S.25.01
S.23.01, S.23.02, S.25.02
S.23.01

S.19.01, S.22.01, S.25.01, S.25.02, S.32.01

S.32.01
S.09.01
S.05.01, S.09.01, S.32.01, S.34.01, S.36.01, S.36.04
S.02.01
S.06.02

S.12.01
S.23.01

S.21.03
S.12.01
S.23.02
S.29.03
S.14.01

S.29.03, S.29.04

S.29.04
S.06.03

S.29.03
S.06.02
S.12.01
S.06.02, S.11.01
S.06.02, S.08.01
S.08.01, S.08.02

S.29.01, S.29.02
S.30.03
S.02.02
S.03.01

S.06.02, S.06.03, S.11.01

S.02.01, S.09.01

S.12.01

S.28.02
S.09.01

S.29.01, S.29.02
S.01.01, S.28.01
S.05.01

S.02.01, S.23.01, S.23.02

S.08.02

S.08.01
S.25.02
S.23.01, S.34.01
S.06.02
S.06.02
S.23.01, S.23.02
S.08.02
S.19.01
S.06.03
SR.01.01, SR.22.03
S.29.03, S.29.04
S.29.03
S.03.01, S.11.01
S.27.01
S.05.01, S.29.03, S.29.04
S.02.01, S.23.01
S.23.01
S.02.01, SR.02.01
S.02.01, SR.02.01
S.02.01, S.02.02
S.02.01, S.02.02

S.06.02
S.03.01
S.26.01
S.29.01, S.29.03, S.29.04
S.29.03
S.06.02
S.23.01
S.02.01, S.06.02
S.28.02
S.23.01

S.06.02
S.23.01
S.02.01, S.06.02, S.08.01
S.02.01, S.06.02
S.30.01
S.29.03, S.29.04
S.29.03, S.29.04

S.12.01, S.14.01
S.02.01, S.03.01
S.06.03

S.09.01
S.20.01, S.21.01
S.02.01
S.29.03, S.29.04
S.06.02, S.26.01
S.08.01
S.01.02, S.06.02
S.12.01, S.13.01, S.29.03
S.29.03, S.29.04
S.29.01, S.29.02, S.29.03
S.04.01
S.36.01, S.36.02
S.30.01, S.30.03

S.08.02

S.08.01, S.36.02
S.06.02
S.06.02

S.06.02
S.17.01
S.06.02
S.29.01
S.36.01, S.36.04

S.22.05

S.30.03
S.14.01
S.06.02

S.14.01, S.16.01
S.16.01, S.19.01
S.29.03
S.22.05

S.06.02
S.26.01

S.01.01, S.02.01, S.06.02, S.08.01, S.23.01, S.25.01, S.28.01

S.29.04
S.29.04
S.29.04
S.29.03
S.29.03

S.29.03
S.29.03, S.29.04
S.29.03

S.29.03

S.29.01
S.29.03, S.29.04
S.29.03, S.29.04
S.02.01
S.09.01
S.06.02
S.41.01

S.08.01
S.03.01, S.11.01

S.05.01
S.06.03

S.08.01, S.08.02
S.26.01
S.17.01, S.22.06
S.06.02
S.03.01
S.23.01
S.06.02
S.24.01

S.06.02

S.06.02
S.27.01
S.12.01
S.06.02

S.11.01
S.06.02
S.03.01, S.11.01

S.26.01
S.23.01

S.06.02, S.08.01, S.08.02, S.11.01

S.12.01
S.31.01, S.31.02, S.37.01

S.26.01
S.21.01
S.14.01, S.15.01
S.03.01

S.30.01, S.30.03

S.05.01
S.08.02
S.03.01
S.19.01
S.04.01

S.23.01
S.17.01

S.06.02
S.19.01
S.06.02

S.06.02
S.34.01

S.09.01
S.05.01
S.25.01, S.26.06

S.09.01
S.08.02
S.26.01
S.03.03
S.03.01
S.02.02, S.06.02, S.06.03
S.06.02, S.06.03
S.06.02
S.06.02

S.15.02

S.06.02, S.06.03

S.10.01

S.09.01

S.30.01
S.06.02
S.06.02

S.06.02

S.08.01
S.02.01, S.05.01, S.05.02

S.06.02
S.19.01, S.20.01

S.11.01
S.06.03

S.14.01

S.26.02

S.27.01, SR.27.01

S.04.01
S.31.01
S.14.01, S.21.02, S.21.03
S.06.03
S.23.01
S.21.01
S.14.01

S.08.01, S.08.02

S.16.01, S.19.01, S.30.01

S.14.01
S.14.01

S.06.02

S.23.01, S.25.02
S.16.01
S.30.03
SR.02.01
S.12.01

S.28.02
S.36.01, S.36.02, S.36.03, S.36.04
S.04.01, S.05.01

S.19.01
S.06.02
S.19.01
S.06.03

S.14.01
S.30.03, S.30.04

S.26.01, SR.26.01
S.02.01
S.23.01

S.04.01
S.08.01, S.08.02, S.11.01

S.08.01, S.08.02, S.11.01

S.12.01
S.05.01
S.06.02, S.08.01, S.08.02
S.14.01
S.14.01

S.03.01, S.03.03, S.36.04

S.08.02

S.29.03, S.29.04
S.29.03

S.16.01, S.17.01, S.19.01

S.04.01, S.05.01, S.05.02
S.36.01
SR.02.01

S.05.01, S.29.03
S.14.01
S.29.04
S.06.02
S.12.01, S.28.01

S.06.02, S.08.01
S.08.01
S.08.01, S.08.02
S.04.01
S.01.01, S.26.01, S.27.01, SR.01.01
S.06.02

S.06.02, S.08.01
S.30.03, S.30.04
S.08.01, S.08.02
S.19.01
S.30.01, S.30.02, S.30.03, S.30.04
S.05.02
S.26.06
S.02.02
S.06.02
S.03.01, S.06.02, S.11.01

S.23.01, S.24.01
S.12.01
S.27.01

S.04.01
S.08.02
S.25.01
S.32.01

S.02.01
S.30.03
S.01.01, S.23.01, S.25.01, S.25.02

S.04.01
S.05.01

S.11.01
S.36.01, S.36.02, S.36.03, S.36.04
S.08.01
S.26.01
S.31.02
S.30.03
SR.12.01, SR.25.02
S.01.01, S.36.01, S.36.02, S.36.03, S.36.04
S.36.01
S.09.01
S.36.01
S.16.01
S.11.01
S.30.02, S.30.03, S.30.04, S.31.01
S.36.01
S.29.03

S.30.04, S.31.01

S.05.01, S.14.01

S.06.02

S.08.01, S.08.02
S.02.01, S.03.01, S.06.02
S.21.03

S.23.01

S.02.02
S.06.02, S.06.03
S.12.01

S.06.02, S.06.03

S.30.03, S.36.03
S.09.01
S.22.01

S.10.01

S.04.01
S.23.03
S.27.01

S.16.01

S.30.01
S.23.02
S.20.01
S.23.01, S.23.02

S.06.02, S.23.04, S.30.04

S.01.02, S.28.01, S.28.02

S.08.02
S.05.02
S.20.01
S.12.01

S.04.01, S.05.01

S.21.01
S.06.02

S.01.01

S.03.02

S.30.01, S.30.03, S.30.04, S.31.01

S.06.01, S.06.02, S.08.01
S.26.03
S.19.01, S.20.01, S.21.01
S.19.01
S.08.01, S.08.02
S.06.02
S.29.01, S.29.03, S.29.04

S.05.02

S.23.03
S.12.01, S.17.01
S.27.01

S.17.01
SR.02.01
S.36.03

S.02.01, S.06.02
S.12.01, S.41.01
S.01.01, S.05.02, S.12.02
S.06.02, S.08.01, S.08.02, S.09.01, S.10.01

S.02.01

S.19.01

S.02.01, S.06.02, S.08.01

S.37.01
S.10.01

S.26.01
S.06.03
S.30.01, S.30.02, S.30.03, S.31.01
S.19.01
S.01.02
S.06.02
S.14.01

S.17.01, S.28.02
S.21.01
S.06.02
S.08.01

S.36.01, S.36.04
S.02.01, S.06.02

S.06.02

S.06.02, S.31.01

S.06.02
S.25.01
S.03.01, S.36.04
S.36.01
S.25.01
S.15.01, S.15.02

S.29.01, S.29.02, S.29.03, S.29.04

S.30.02, S.30.04

S.08.02

S.31.02
S.03.01

S.06.02
S.01.01, S.23.01, S.25.02
S.02.01
S.23.04
S.06.02
S.17.01, S.17.02
S.06.02
S.06.02
S.14.01
S.06.02

S.14.01
S.02.02

S.16.01
S.36.01
S.25.02
S.06.02
S.06.02, S.09.01
S.06.02

S.06.02

S.02.01, S.06.02, S.08.01

S.25.01
S.06.03
S.12.01, S.13.01, S.14.01
S.30.01, S.30.02, S.30.03, S.30.04
S.06.02, S.06.03

S.25.01
S.28.01, S.28.02
S.09.01
S.14.01
S.01.03
S.21.01

S.05.01
S.36.03
S.06.03
S.26.03, S.26.04

S.08.02

S.19.01
S.04.02
S.25.01

S.10.01
S.02.01, S.07.01
S.08.01
S.02.01
S.08.02
S.02.01, S.10.01
S.30.01, S.30.02
S.02.02
S.12.01
S.23.01

S.06.03
S.06.02
S.23.01
S.26.01
 Question
Is ACTION LOGEMENT SERVICES, which is listed in the INSEE list of central administration organisms subject to SCR spread 0 ca
How is the Member State in which the risk is situated determined in situations where policy covers multiple risks (where polic
Can you give us some clarity on this? It is giving us a bit of a hard time as the firms expect guidance from us as they need to kn
1. Future Premiums for the Premium Provision Calculation under Solvency II: We have a question regarding the calculation of
An authorized PEPP provider indicates on its website that PEPP contributions can be made by individuals as well as their emplo
In COMMISSION IMPLEMENTING REGULATION (EU) 2023/894 of 4 April 2023 S.37.02 it sais the foll
Is the column "Maximum cover by transaction" (C0150) meant to include only internal reinsurance?
Does the description of column "Net Receivables"(C0160) in ITS (EU) 2023/894 exclusively
We have seen that the risk free rate term structure has been published for end of April (https://www.eiopa.europa.eu/eiopa-p
Refer to Articles 121 to 125 of the Commission Delegated Regulation (EU) 2015/35 containing the natural catastrophe risk sub
We have read EIOPA’s answer in relation to question #2774, and would like to clarify our understanding in regards to the instr
The assertion s2md_BV2029_2 which checks The "Total exposure net" value of "Exposure by sec
According to point 16 (a) of Annex IV, the assessment of the appropriateness of a benchmark
Correct offsets on template FC.00 in relation to template FC.04
Point 16 of Annex IV contains a comprehensive catalogue of criteria for the appropriatene
In assessing whether the use of a particular benchmark or proxy is appropriate, potential assets in which the PRIIP invests, con
Is it correct that the heading "Group solvency calculation" should be over all three colum
We understand that taxes or levies are included in the best estimate of technical provisions only if they are imposed on the po
It is about the assessment of the Liquidity Condition for a (possible) transfer from IBOR to OIS swaps for Euro-area. Art. 38 wo
This question is for QRT S25.05. I am not able to select this in the template drop down lis
We're seeking clarification on the new S.04.03, S.04.04, and S.04.05 QRTs added to the 2.8 taxonomy. Our operations are sole
How will DORA Auditors be recruited please? Is there any roster for example and what are the criteria?
My question is relating the relationship between S.37.01 and S.37.02 . I understand that S.37.01 requires only significant risks
Field RT.06.01.0020 is restricted to a closed set of options, including 'support functions'.
Het antwoord van EIOPA op deze vraag leverde evenwel geen elementen op die destijds (of vandaag) van aard waren of zijn d
I have two question regarding how to classify fund's income for S.09.01. As in the guidance,
Are ancillary insurance intermediaries that rely on “connected contract exemption” under Ar

Part
2. 1) Article
Can As per 41,
previous
part 3answer, an insurance
of Delegated intermediary
Regulation requesting
2015/35 be applied totostate
do cross-border insu
that the item "Reinsurance recoverables" is doub

Is there/will there be a document showing a mapping between the DORA and other, mostl
Please let me know the Japan's current status of equivalence concerning 1. Art172. Third-
Can EIOPA confirm that the spreadsheet link below refers to the latest CIC List? https://register.eiopa.europa.eu/Publications/
Re answer to question no. 16 of section III. Market risk assessment (Annex II, Part 1), A. Product categories: Does the NAV calc
For reporting e.g. in S.08.01, if there is no LEI code available, validation rule BV1243 does
Should a financial conglomerate decide the reporting unit (R03)?
How to report public sector and financial sector concentration in template (template FC07-
Considering the definition of intragroup transactions provided in article 2(18) of Directiv
Annex II to the Final Draft Report briefly mentions the “waterfall” example: A invests in B (
In the draft ITS on the reporting of intra-group transactions and risk concentration, in the
Question B: could you clarify how the exposures exempted under banking and insurance sectoral rules shall be considered in t
For the completion of template “FC.06 Risk Concentration - Exposure by counterparties”, cou
Could you clarify in which case it shall be considered that a transaction is shifting risk e
Is BV357 updated according to new ITS?
I am writing to follow up on the material disclosed during the EIOPA Sustainable Finance Conference 2023, specifically related
While performing a test upload for the 2.8.0 taxonomy, we constantly receive a formula asse
In the Q&A ID 2590, EIOPA states that "the captives' exemption holds only for S.29.01." Please clarify then why the heading of
We noticed some xbrl metric inconsistency in some reports. in S.37.02.04 and S.37.03.04 we
According to the Regulation, if the MRM class changes to a different MRM class, the PRIIP
According to Article 2 (15) of the PEPP Regulation an investment firm which manufacture PEPP products are allowed to distrib
According to "EIOPA_FICOD_DPM_Annotated_Templates_2.8.1_Hotfix.xlsx" in the template FC.07.01.36.02 in FC0040 the sec
We have a question regarding S.37.01 Cell C0320 – Exemptions (included in the Implementing Regulation 2023/894), where w
We have a discussion about the realized (C0100) and unrealized (C0110) results for QRT S.09.
Considering ECB add-on report E.04.01 examples and methods E.04.01: It would be very helpful to present clear example of sp
Cell NC0190 should be filled if there was a sales transaction?
In respect of the same article, how should the insurance/reinsurance undertaking document that an entity (bank) its complian
In respect of Article 199, point 7, why would it be reasonable, that two banks that are both complying with Directive 2013/36/
Are reinsurance transactions in Belgium collateralized? I.e. does a reinsurer needs to provide a collateral to a cedant, post plac
According to the FINAL REPORT: REVISED DRAFT ITS ON THE MAPPING OF ECAIS’ CREDIT ASSESSMENTS document the fitch sh
Is DORA applicable only to Financial Institutions or can also be applicable to any other non-Financial organizations
Is our understanding correct that the S.04.04 must also be filled for entities from non-EEA countries?
Is our understanding correct that the QRT S.04.03 must show branches not only from EEA countries but also from non-EEA cou
What would define the Location of underwriting for QRT S.04.04 for Co-insurance contracts. Would this be the country of the
Can you please provide clarification as to why only NACE sections A to N, as prescribed in S
C0060 – Description of Risk(s) included in the coverage. Could you please confirm where the business interruption risk is includ
There are two products A and B with the same Product Identification, same set of LoB and the same set of Risk coverage; the o
C0030 – Product Identification: In principle, only one item can be chosen from the list (First Party Loss, Third Party Loss, Costs
Could you please confirm whether the QRT S.14.03 should only refer to the direct business
I am writing to seek clarification on a matter of significant importance raised in a letter published in March 2023 by John BERR
An European entity has an EEA branch that writes inwards RI business in another EEA count
An European entity (Germany) has an EEA branch that writes binder business via a broker in
Could you please confirm how we should consolidate a 49% stake in an insurance undertakings, with details about both impac
Does EIOPA have, and can it make available, an electronic version of the register of information, the content and template of w
New taxonomy 2.8.0 has introduced two new fields: C0010-C0100/R0120 and C0010-C0100/R0130 related to SCR and MCR ra
Can you please make it clear if DORA supersedes and prevails other EU Regulations in case of overlapping?
I couldn't find any information about - joint report assessing the feasibility of further centralisation of incident reporting throu
In cell R1210 (Balance - other technical expenses/income), should we input net other income minus net other expenses? Pleas
I am writing to inquire about ESG scores for the insurance industry within the Euro area. As a PhD student my research focuse
In SII taxonomy 2.8.0, R1210/C0200 in S.05.01.02 has been modified from "Other Expenses" to "Balance - other technical expe
With regard to S.04.04 Activity by country- location of underwriting. Previously business underwritten through FPS by the the
1. What are the DORA Objectives directly applicable to CTPP. 2. Which type of CTPP are im
Relating to taxonomy 2.8, can you provide some guidance please on new fields in S.30.03 fields C0420 - C0440. Specifically 'co
In the QRT S.06.02 List of Assets for field "C0230 Issuer sector" we have to fill in the NACE code. Log EIOPA states: "for NACE s
In template S.04.03 underwriting entities should be reported. What exactly is the underwriting entity, can you provide a defin
When considering an exposure to be a significant RC (that represent 10% of the group SCR) is it to be compared with C0150 To
3) It has been said in the that such EU-FOS notification “…sets out the classes of insurance that the insurance intermediary can
Can you please advise whether Spot positions should be included in the S.08.01. In the event that these (spots) are permitted
3. Can you confirm the following relationships (assumes Standard Formula reporting ie S.25.01, but these references would be
(b) liabilities shall be valued at the amount for which they could be transferred, or settled, between knowledgeable willing par
Questions are regards S.17.03. We find some doubt about the rules for the country to be used for reinsurance accepted busin
4. Further to question 3 above, the Q&A item confirms that S.25.05 C0010 R0020 is actually all diversification (both within and
Regarding the metric to insert in the QRT S.26.13, we noted that the tabs S.26.13.01.06,S.26.13.01.07,S.26.13.01.08, in the fie
We have a question about two warning controls : BV1438 & BV1453 We are considering in the S.17.01 the “Best estimate claim
For C0060/R0010 Without volatility adjustment and without other transitional measures - T
Annex I of COMMISSION DELEGATED REGULATION (EU) 2021/2139 of 4 June 2021 defines various insurance services related t
We appreciate that Q&A 1848 states that plast should not be zero. However, we want to conf
Regarding the performance scenarios shown in an investment product's KID for a product with SRI 1: - Can the performance sc
The answer to Q&A#2630 is not 100% clear to us:"S.37 should include all type of exposures and is therefore not limited by info
Could you kindly provide clarification on the C0250 field labeled "Insurance Policies"? Specifically, I would like to understand w
Following on from EIOPA's confirmation in Q&A#2777 that a total LoB row may not be required (if product level row encompa
Could you please provide examples or specifications on authenticity concepts/methods u
Art. 30 III e) ii) requires undertakings to agree the right on alternative assurance levels if other clients’ rights are affected. It is
Is our understanding correct, that Article 30 II lit. a) concerning the permit to subcontractin
Referring to Q&A number 2769, we would like to know if it is correct to report the item C0293 Bail-in rules, with "Yes" also for
3. Should Q4 list of countries be the same as the prior annual S.12.02 e.g Q4 31.12.2023 list of countries in E.04.01 should be t
Can you please confirm the presentation of the expected reimbursement of re-insured claims
Would EIOPA consider the following to be within the definition of “cyber risks underwritten” as defined in the instructions for
My question is related to Q&A 2962. EIOPA answer is that for the column C0131 in S.08.01.01, it is modelled using MD metrics
In case no information on the relevant classes of insurance is communicated to the host NCA, does it mean that the insurance
I am writing to bring to your attention a notable discrepancy we have identified between the

Article 142(6) of Commission Delegated Regulation (EU) 2015/35 defines capital requirement for mass-lapse such as: The capi
BV1026-2 states {t: S.08.01.01.01, c: C0180, z: Z0001} > 0, but when I look at the actual guidance, it says: "Number of underlyin
We would like to ask information on how to fill the fields C0320 and C0330 in template S.06.02 in case the credit rating is prov
I have a question in relation to the approach to be taken for the underwriting risk at year end. In this example, the insurer (a c
In the 2.8.0 Solvency II taxonomy, there is the column "Notional amount of the derivative" (C0130) in the S.08.01.01.01 table.
IITEM:
wouldC0180
like toBest
know in the template
Estimate E.04.01.16
Amount of gross bestlife part, docalculated
estimate we need tobyinclude also Health SLT LOBs as in S.12.02.01? Because
Product.
Is it possible to report the best estimate in LOB instead of by product?
I am trying to replicate UFR calculation for 2024, Annex 1 of the below report. https://www.eiopa.europa.eu/system/files/202
Risk concentrations for Unit Linked, cell C0200 May Swedish undertakers have exception to report risk concentrations on Unit
Following the changes to the ITS, we have identified a potential issue with the taxonomy validations between S17 and S19. In
The question relates to subordinated debt issued by a Turkish insurance company and being purchased by a Greek insurance c
My inquiry pertains to the definition of the largest fire risk concentration as outlined in Article 132, paragraph 2, point a) of th
To the answer of Q&A No. 2802 arise two additional questions: • According to the LOG file item C0120 (“Amount of Claims Pa
Can EIOPA please confirm that Q&A#2649 answer is still valid, "Both the LOG and BV1213 are correct. Namely, column C0120
Q&A 2635 clarifies that aggregate limits, can only be considered in scenario-based modules, i.e. the Non-Life Cat module in ou
The instruction in regulation 2023/894 for the cell C0085 in S.34.01 is the same as for the cell C0270 in S.33.01. Should not the
If an insurance company is exempted from reporting template S.06.02 and S.06.03 on a quarterly and annually basis, should th
2. Non-index-linked and non-unit-linked insurance: Does this only refer to Insurance with profit participation? Or this covers a
2. Does it require the insurance undertaking to notify the provision of cross-border services for the existing contracts?
For the template S.14.02 in the column "C0100 Total amount of commissions paid during year" Eiopa requires to include "any
From taxonomy 2.8 onwards, a 4-digit NACE code must be provided in the 'Issuer Sector' field of S.06.02 and S.11.01. This cod
We encounter incomplete or missing NACE codes, companies that do not have LEI Codes and the UTI for derivatives for Future
In S.06.02, for example, the LEI code has become a mandatory field. This is despite the fact that not every entity in which inve
I would like to know if there is a documents describing the rules and principles that EIOPA follows in the process of carrying ou
A new NACE classification (2.1) has been officially published in February 2023. For statistica
I recently discovered Pan-European Personal Pension Product (PEPP) and I would like to be b
Fiscal treatment of the products - C0055: More interpretative details are requested on the options provided by the field. In pa
C0270 Exit conditions at reporting date - We ask to clarify the meaning of the expression "notice required". Amount on which
Clarification and examples are requested on the calculation of C0142 for: i) products containing both deferred and in pay-out
On S.14.01, logs are confused, for example, on the average age to consider for "remaining contractual maturity."
In the course of taxonomy 2.8.0, the definition of CIC codes, so that also corporate bonds guaranteed by sovereigns but issued
Downloading your risk free interest rates the last two months, there has been an error in the EIOPA_RFR_20231130_Term_Str
We need to identify the economic sector of the issuer. Reading ITS, only CIC 87 and 88 are not required. But how to identify it
3) In cases, where we use the OTC prices due to higher liquidity and the respective security is traded in a regualated at the sam
Regards new field C0371 (Currency of price). We note this field is not included in the list of fields to not be left blank for OTC d
The definition of "Insurance intermediaries" in DORA is the same as that in the IDD. Are I
We would like to clarify, which valuation method is to be reportedin case of (highly) liquid government bonds traded in OTC m
Where the reinsurance arrangement is with an insurance or reinsurance undertaking or a third country insurance or reinsuran
In the order of the modification of QRT SE.06.02 of Taxonomy 2.8.0 where the two variables "Issue Price" and "Cancellation O
One of the new ITS requirements for S.19.01 states that Best Estimate amounts should exclude any expenses. However S.19.0
Template S.06.02:C0293 = how to properly fill in this field and where can we find the information?C0296 and C0297 = should w
With regards to the exemption that ancillary insurance intermediaries (EAII) can avail of (premiums less than €600 pa), can yo
Template S.37.01.04 includes C0250 Insurance Policies. The following must be entered in this field in accordance with the Ann
Could you clarify which rate should be used for the calculation of the technical provision for the entities whose valuation date
The company addressed EIOPA with a question related to the possibility of excluding loans approved on the basis of life insura
Do private members of a peer-to-peer insurance network without any insurance company participating have to fulfil regulator
According to the instructions for S.04.05 "Undertakings shall report on a country-by-country basis for at least 95 % of gross wr
As an example, a gadget insurance policy typically wouldn't specifically cover windstorm exposures. However, a windstorm co
3) C0440 Swap delivered og C0450 Swap received. This are one of our swaps, with floating rate on both legs: - C0440 Swap de
2) C0294 RGLA: Here, we are asked to only look at CIC 13 and 14. Should all other CIC codes be left blank, or should we use 9-N
As an intermediary is not considered to be a separate underwriting entity nor a branch, how to fill the columns C0020 to C004
Which type of duration should be used for variable interest rate securitisations?
Within the LOG File for QRT S.19.01, we noticed the following change/addition in the descriptions for those triangles that inclu
When calculating the eligible group own funds for a group which includes a related credit in
We would like to clarify what exactly needs to be included for S.06.02 C0295 Crypto-assets. Are only directly held crypto asset
S.06.04: Property, plant and equipment (PPE) should be included for the calculation of the KPI on physical risk. Does this includ
S.06.04 - R0020/C0010: How should the "proportion of the Solvency II value of property expos
Article 25 states that QRTs S.36.xx are applicable to Solo entities "Insurance and reinsuran
I would like to have some insight regarding the validation rules TV1002_1 & TV1002_2 .These validations check that the amou
- C0290: The title of the field is "Cashed Premium - gross". However, the description contains "premiums […] reduced by the a
3. For XCCYIRS (If we have 2 currency pair as structure), duration is then reported in separate lines for each of the legs, i.e. 4 ro
We wish to flag a difference between the ITS and the annotated templates (after the 2.8 hotfix). The ITS has S.36.03.01 IGT - O
Is there any law or rule prohibiting Private Equity funds who own an insurance company to distribute dividends prior 2 years f
Where a UCITS management company is operating under a management passport regime and the UCITS management compa
Could you please confirm whether S.25.05 QRT is required to be submitted by individual undertakings or groups who use the S
Is it allowed for an insurance intermediary (untied agent) to act under the freedom of services (FOS) for certain insurance clas
We have an additional question regarding the 2015-2450 Q&A No. 2225 and the change in validation for XT79 assets.Through
Unlike S.14.01 and S.14.02, in S.14.04 and S.14.05 accepted reinsurance must be taken into account, but here is no reporting b
In view of the apparent contradiction between the two Articles, how should the net deferred tax assets that are available as b
C0290: The title of the field is "Cashed Premium - gross". However, the description contains "premiums […] reduced by the am
Regarding template S.04.05 data related to countries outside EU should be reported country by country in column C0020?
The threshold for S.14.03 is cyber premium earned is greater than €5 million or greater than 5% of overall non-life business. Is
Question 2. Should the reduction of the withheld funds balance due to settlement of claims covered by the reinsurance agree
If the credit assessment institution (ECAI) is not in the ECAI’s list published on ESMA's website (e.g. non-EU ECAI "FITCH UNITE
Regarding the new taxonomy 2.8.0: - QRT:S.30.03- C0390: The instruction related to the fixed commission is not clear. In case,
Where should the 90% of non life technical provisions threshold be applied ? Should we :
There’s a new column in table S.37.01 dubbed “Insurance policies”. ITS for the column reads: “The total amount of the exposu
Climate change related transition risk – KPI R0020/C0010 refers to the proportion of the Sol
Regarding Q&A 2553, the answer to the 3rd question is that UL and index linked investments are not in the scope of the KPI o
Please share the exact specifications of the matching adjustment eligibility criteria of assets.
Does the definition of operational risk include compliance risk?
We have noted an inconsistency between the instructions for S.12.02 and for E.04.01(new ECB QRT): - S.12.02 is not due when
The QRT for ECB E.04.01 is due for Annual reporting AND Quarterly reporting. As we understand it, it is closely linked with the
Should the interest accretion which is include under the Claims incurred also include intere
Interest accretion to technical provisions related to Fair value through other comprehensive
Are payments for non-distinct investment components to be included in Claims incurred, sin
Referring to the answer of the question ID 2405. Which accounting regulations is the answer for? For IFRS 17 this is correct, ho
In S.14.03 C0030 Product Identification the guidance says “One of the options in the following closed list shall be used: (1) Firs
Following up on QA 2531, could you confirm us that templates S.04.03.01, S.04.04.01 and S.04.05.01 are not due if the home
We have the following two questions regarding QRT S.36.02, Tax 2.8.0: General Comments: We are wondering to which Anne
Since the adoption of the Solvency II guidelines, have the financial market supervisory authorities both in Germany and Liecht
For the report S.01.02 cell C0010/R0260 we need to put the URL or “SFCR file provided” “SFC
Does the reference in Article 12(2) of Commission Delegated Regulation (EU) 2015/35 (DR) t
We have a question regarding template S.14.03 item C0140 Technical Provisions [Amount of technical provisions, for the relev
We have a question regarding Template S.14.03 item C00120 Amount of Claims Paid [Amount of claims paid, for the relevant
We have a question regarding item C0090 Premium(s) [Amount of the total premium(s) earned for the reported product Identi
I´m looking for reports or research on the best simplification methods for calculating SCR in
Guidelines on health catastrophe risk sub-module (EIOPA-BoS-14/176) also do not clarify this issue.
I have a query regarding Pan-European Personal Pension Products (PEPP). I see from your central register for PEPP that FINAX
Where a participating insurance or reinsurance undertaking can demonstrate that its equity investment in a related undertaki
In template S.04.03, C0010 "Underwriting entity code" there shall be used a specific code for EEA branches, which do not have
The revised Guidelines on Valuation of Technical Provisions introduced guideline 53a, foste
Acquisition expenses should include the movements in deferred acquisition costs. IFRS17 d
According to Annex II Claims management expenses should include the movement in provisi
This is a question regarding the Notional Amount of the derivative reported in the S.08.01 QRT. As specified in the 2.8 Taxonom
Can competent authorities in DORA publish decisions relating to administrative penalties and remedial measures, or can they
I am in the process of documenting the requirements for the new S.06.04 report. Is there a
It's not clear what FS-reports that is to be reported quarterly or semi-annual. According to
Is it possible for an entity to have two different size classifications – one under DOR
Can you please clarify the instructions for item S.36.01/ NC0190? It is saying: "6 months up to the reporting date". In case the
We would like confirmation on a discrepancy between the definition of "country" to be used between the solo public templat
EIOPA Q&A 2553 confirms that on the S.06.04, for the transition risk KPI, 'UL and index linked investments are not in the scope
Could you please clarify with which data the field "C0250 -Insurance policies" has to be filled? What would that mean from a r
I have a question regarding R0020 in the S.06.04 effective 31 Dec 2023 Can you please aid our
Regards the new S.04.05 template from 31.12.2023 reference date reporting. We are unsure whether amounts (the gross par
Guidelines on reporting for Financial Stability Purposes: The most recent version we can find anywhere on the EIOPA webpage
In follow up to Q&A ID 2668, the same rationale can be applied to the provision? So, S.05.01 R0910 will equal to the sum of co
In Q&A #2664 the answer is slightly ambiguous because our suggested approach was that a total LoB line was always required
The interpretation of field C0060 seems to be ambiguous. The guideline says: 'Number of new contracts during reporting year
In Q&A 2657 we asked about applicability of C0054, but the answer also mentions C0051: “Question: Can EIOPA please confirm
Could you please specify the usage of S.36.05 (IGT - P&L)? (1) We are wondering if any entry within S.36.01 and S.36.02 requir
Should a firm move dividends from foreseeable dividends to liabilities once approved by th
I have a question on Article 123 of the Delegated Acts, which refers to all regions in Annex VIII. Why is the Netherlands not con
In Q&A 2084 EIOPA has clarified that for equity positions in the concentration risk module in general a credit quality step of 5
C0293 Bail-in rules: I am wondering if "yes" has to be reported for CIC 72/73/74, regardles
Question 3: We also have the question of why, contrary to your specifications, the worst rating should always be used for the
We have the following questions relating to Article 4(1) of the PRIIPs Regulation, and specifically the term “exposure to refere
For instance, in Annex IX, the first zone number is 1 followed by 2 while in Annex XXIII the zone numbers start with 1, followed
We have a question regarding the calculation of the counterparty default risk module (Articles 189 to 201 of Commission Dele
In ITS 2023/894, for template S.14.03 Cyber underwriting risk, there is no item C0009 listed. The annotated templates contain
• Currency of insurance policyholders' country is PLN.
Can you explain the exact meaning of the "dim" method found in EIOPA_Validations_Syntax_2.8.0.pdf? For example, BV 987-1
Do you agree that properties can be exposed to both transition risk and physical risk? And do you agree that a property can be
Thanks for the answer in Q&A #2655. We have a follow-up question. Can EIOPA confirm that for CIC category 9 (other than 95
We have a follow-up question on Q&A 2662. So we understand from Q&A 2555 answer that EIOPA are saying that splitting by
Regarding art. 11 (5) Business Impact Analysis (BIA). We would like to know if the Joint Co
Thanks for the answer in Q&A #2662. We have a follow-up question. So we understand from Q&A 2662 answer that EIOPA are
In Q&A #2651 the question isn't answered or, at least, it is unclear what the significance of option 9 and empty being equivale
In Q&A 2723 the question isn't answered. One can infer from the response but could EIOPA kindly answer this question: "Follo
The definition of cic classes 87 and 88 states that they shall prevail over cic classes 81 - 8
The new CIC 88 in Annex VI is defined as "Loans made to other natural persons. This class sha
Is our understanding correct that this provision allows to include an obligation on the fina
Is our understanding correct that the requirement to have the right to agree on alternative ass
What is the level of engagement required for an ICT service to be considered as “support[ing
Is the term “critical or important function” as defined in DORA to be understood as being equ
Q&A ID 1074 is still valid in the new taxonomy? There should be one row for each Product ID code in the old sections ("Charac
One of the latest Q&As (2681) regarding the new rows of SE.17.01 clarified a question rega
We have a question relating to C0230 Issuer Sector in QRT S.06.02 as part of taxonomy 2.8.0. Our data provider Bloomberg ca
Regards the 31.12.2023 applicable updates to public disclosure templates. Can we ask for confirmation that in the public versi
The column C0030 has a label that suggets values between 0 and 100, but the metric Pure with data type num:percentItemTy
Regarding CIC classification please confirm that inflation linked bonds issued by governments (as to Annex IV asset category 1)
With the new approach (starting from Taxonomy 2.6.0) the Surplus Fund is doubled counted as it is already treated with the p
2) Is it intended that only S.29.01 is exempted for captives i.e. not additionally S.29.02 through S.29.04? Because in practice S.
As answer to my previous question (question ID 2645) you mention BV76. But looking EIOPA_SolvencyII_validation 2.7.0. file i
In S.37.01 there is a field other direct exposures. What is to be subsumed under this? Are other assets and liabilities to be ente
Is this in line with Article 22(1)(a) of Commission Delegated Regulation (EU) 2015/35 (DR) where it is stated that “the assumpti
My question is about deleted fields in the new Annotated Template 2.8.0 which were not marked as "deleted" (coloured red).
My question is related to the composition of the ZC ECB curve used in the calculation of th
Article 6 of DORA and Article 2 of the RTS on ICT risk management clearly assign to control f
Which alternative investment fund managers (AIFMs) are captured within the scope of application of DORA under Articles 2(1
A Total Return Swap has as underlying asset an Inflation-Linked Bond. Would this type of instrument be exempted from the S
Could you please clarify and detail the treatment of the insurance holding companies (IHC)
S.18.01 - R1000/C1000 In R1000/C1000 all material lines of business shall be shown. Could you please confirm that the followi
This question is in relation to EIOPA Q&A ID #2203, for which we have a follow up question. Given the reply to that question, w
We have a question relating to cell C240 in the S.37.01 (the version of the QRT, following
Given your answer in question ID 2553 that the KPI on transition risk for investments includes assets within funds, we underst
Regarding new field « C0142 » « Remaining contractual maturity » in S.14.01, we understand from « remaining maturity » tha
Regards the new EC0391 (Cancellation option) in 2.8 taxonomy, and the associate ECB Add-on LOG guidance (in the draft busi
Regards the new EC0382 (Issue price) in 2.8 taxonomy, and the associated ECB Add-on LOG guidance (in the draft business pac
Should the longevity shock be applied to each individual employee (no netting of shocks between employees) or to the group
S.37.01 Risk concentration – Exposure to Counterparties. It's a bit unclear what to report i
Thanks for the response to Q&A 2591. which confirmed that some LoB can be left out of S.19.01.01 completely in reporting to
Regarding the new reporting requirements (taxonomy 2.8.0) we ask for a clarification on the ECB add-on in S.02.01 (SE.02.01).
2) Section B, paragraph 2(f) states: “the aggregated losses include the expenses incurred in servicing the insurance and reinsur
Following up on Q&A 2613. It's not clear if the answer fully address our question. We asked 2 separate questions addressing C
Would the interpretation differ if the claim payment was only a partial payment with the full claim amount to be agreed?
For the updated version of S.01.02 in taxonomy 2.8, the additional row R0270 asks for inform
Further, we'd note that the new 90% threshold in point i is given in terms of Technical Provisions, not gross BE Claims provisio
Or does it mean that (a) to (c) do not cover this situation explicitly, and so (d) applies? What if the insurance con
Regards the changes to template (S.30.03) in 2.8 taxonomy, and the associate LOG guidance (in the draft business package sup
Regards the changes to template (S.30.03) in 2.8 taxonomy, and the associate LOG guidance (in the draft business package sup
Regards the changes to template (S.30.03) in 2.8 taxonomy, and the associate LOG guidance (in the draft business package sup
In general, the reporting instructions update coinciding with the 2.8 taxonomy clarify how to treat negative amounts within th
Regards the new exemption for S.02.02 in 2.8 taxonomy, and the associate LOG guidance (in the draft business package suppo
The log file referring to cell C0245 of QRT S.30.03 states that "in the case the treaty only includes one layer, this cell will be eq
How do we place investments in QRT S.02.01 C0010 when they are simultaneously Limited Partnership and AIF? R0120 (Equiti
Regards the new Cyber risk template (S.14.03) in 2.8 taxonomy, and the associate LOG guidance (in the draft business package
Regards the new Cyber risk template (S.14.03) in 2.8 taxonomy, and the associate LOG guidance (in the draft business package
Regards the new Cyber risk template (S.14.03) in 2.8 taxonomy, and the associate LOG guidance (in the draft business package
Regards the new Cyber risk template (S.14.03) in 2.8 taxonomy, and the associate LOG guidance (in the draft business package
Regards the new Cyber risk template (S.14.03) in 2.8 taxonomy, and the associate LOG guidance (in the draft business package
Regards the new Cyber risk template (S.14.03) in 2.8 taxonomy, and the associate LOG guidance (in the draft business package
Regards the new Cyber risk template (S.14.03) in 2.8 taxonomy, and the associate LOG guidance (in the draft business package
Regards the changes to reporting the non-life geographical breakdown of gross BE and TPCAW in 2.8 taxonomy, and the pre-e
Regards the new ER0241 and ER0242 rows added to SE.17.01 quarterly variant in 2.8 taxonom
We have a question regards the new S.12.01.01 row R0370 "Expected profits included in future premiums (EPIFP)" and S.17.0
We have a question regards the new S.18.01 data point (C1000 R1000, "Identification of material non-life lines of business, Lin
The DNT (Demands and need test) could be seen as a document very formal but also could be
We would like to ask for a clarification regarding the business validation BV1865, introduced with Taxonomy 2.8.0. Regarding
QRT S.30.03 - C0245 Coverage of a layer covered by reinsurance: Based on instructions, the column(C0245) represents the ”Co
We have a question regards the new S.04.03 and S.04.04 QRTs added to the 2.8 taxonomy and associated LOG guidance (as se
We have
Shoulda question regards the
the counterparty new S.04.03
default andunpaid
risk of the S.04.04 QRTs added
premium to the 2.8in
be considered taxonomy and associated
the counterparty defaultLOG
risk guidance
module of(as se
the
If the volume measure for reserve risk be set to 0 in the SCR calculation, should additional ORSA capital be held for the wa
We have a questions following the introduction of the materiality threshold(s) to the non-life business QRTs (as set out in the
Could you please clarify if the new columns in template S.36.01.01 are named "NC0XXX" inst
We have a questions following the introduction of the materiality threshold(s) to the non-life business QRTs (as set out in the
With regard to the 2023/894 ITS and the amended definition of insurance and intermediaries’ receivables (S.02.01.C0010/R03
Validation rules BV1196 and BV1198 have been deactivated in taxonomy 2.6.0 hotfix. With taxonomy 2.7.0 the rule is enabled
Regards the new template E.04.01 for 2.8 and the associated LOG guidance (in the draft business package supporting SII taxon
Is it correct that "VA_N_Corps_Comp" for Denmark (DK) almost entirely consists (currently
Regards the new SE.17.01.17 quarterly variant for ECB Addons for 2.8 and the associated LOG guidance (in the draft business p
Are insurance undertakings free to decide which approach to use to fill it?
Regarding the new S.06.04 QRT we kindly request your clarification on "Climate change-related physical risk - KPI" (R0020). Th
I am reaching out to get clarity on how to accurately assign 3rd and 4th position CIC values for ETP (Exchange Traded Products
Option 2: Report the highest Sum Insured out of all perils like we did for NLCS study
Template code: S.26.13 Template title: Internal model - Non-life & Health NSLT Underwritin
Should we fill for table: “Overall Non-Life and Health NSLT gross of reinsurance” under the cell C0140 the diversification betwe
Option 2: We report under Premium risk, the Premium risk, which is containing Premium from no-CAT and CAT risks and follow
If a firm is referring its staff to an online third-party ID verification provider and the thir
Regards the new S.14.02 QRT for 2.8 and the associated LOG guidance (in the draft business package supporting SII taxonomy
Regards the new S.14.02 QRT for 2.8 and the associated LOG guidance (in the draft business package supporting SII taxonomy
Regards the new S.14.02 QRT for 2.8 and the associated LOG guidance (in the draft business package supporting SII taxonomy
Regards the new S.14.02 QRT for 2.8 and the associated LOG guidance (in the draft business package supporting SII taxonomy
If C0020 = “7.1” then c0010 = “7”
Regards the new S.14.02 QRT for 2.8 and the associated LOG guidance (in the draft business package supporting SII taxonomy
Regards the new S.14.02 QRT for 2.8 and the associated LOG guidance (in the draft business package supporting SII taxonomy
Regards the new S.14.02 QRT for 2.8 and the associated LOG guidance (in the draft business package supporting SII taxonomy
Regards the new S.14.02 QRT for 2.8 and the associated LOG guidance (in the draft business package supporting SII taxonomy
Regards the new datapoint C0071 (“Total amount of commissions paid during year”) for S.14.01 for 2.8 and the associated LO
• But in amendment 2019/981 F’ was defined as 100% respectively 18% in Article 197(7).
If a prepaid profitable policy is cancelled, TP will drop when the premium is returned - but own funds would still be negatively
With reference to the new field C0041 (Unique Transaction Identifier) in QRT S.08.01, regarding the entities who have delegat
Our inquiry pertains to the removal of “Changes in other technical provisions” and the addition of “Balance- other technical ex
Regards the S.14.01 QRT and new datapoints C0051 and C0054 for 2.8 and the associated LOG guidance (in the draft business
Is it permissible to include US Exchange Traded Funds (US ETFs) in our PEPP portfolios, or a
Regards the updates within 2.8 taxonomy and the associated LOG guidance (in the draft business package supporting SII taxon
Regards the updates within 2.8 taxonomy and the associated LOG guidance (in the draft business package supporting SII taxon
Regards the updates within 2.8 taxonomy and the associated LOG guidance (in the draft business package supporting SII taxon
Regards the updates within 2.8 taxonomy and the associated LOG guidance (in the draft business package supporting SII taxon
Regards the updates within 2.8 taxonomy and the associated LOG guidance (in the draft business package supporting SII taxon
Regards the updates within 2.8 taxonomy and the associated LOG guidance (in the draft business package supporting SII taxon
Regards the updates within 2.8 taxonomy and the associated LOG guidance (in the draft business package supporting SII taxon
S.05.01 - Premiums, claims and expenses by line of business C0200/R1210, Balance - other technical expenses/ income C0300
Solvency II effective date was January 1st, 2016. However, I think that the regulation was
SE.17.01 – Non-Life Technical Provisions - (Variant of Solvency II template S.17.01. with ECB add-ons) In the Instructions for EC
P.S. I have analyzed QRT as per v.2.7 taxonomy.
Regarding S.03.01, the amendments applying from 01/01/24 (Taxonomy 2.8.0) asked to add a separate table with two section
The two new columns, C0270 and C0280, in 'S.32.01.04.01 - Undertakings in the scope of the group' need to be clarified for us
We have a question about our procedure regarding the information in fields C0320 and C0340. We currently report in C0340 (
In the annual QRT S.32.01 applicable insurance groups there are two cell references which we
With regards to the new S.06.04 QRT, the Annex II instructions state that undertakings may
We would like to ask for some clarifications about the compilation of the new QRT S.14.03 on cyber underwriting risk that will
We find it difficult to interpret the explanation at C0030. Most of our insurance covers are Motor and Transport. Although the
Template S.06.01 C0295 (Crypto-assets). Regarding the tokens that are financial instruments (falling under the DLT regime), ar
Obviously the calculation does apply independently on the premium risk within the premium and reserve risk sub-module and
New Annex II for S.05.01 holds an inconsistency for IFRS17 Insurance companies with regard
Please find below our question regarding the new S.14 schedules in the Taxonomy 2.8. For Groups, do we need to align with w
The “Total Solvency II Amount" for CIC 72 could be calculated with “Accrued interest" or the “Accrued interest" is applicable o
For example: we (Insurance Z) acquired 100% of the shares of an unlisted non-insurance undertaking (Company A) on 31.3.20
We
Can have a question
you please regarding
give us examplestheofS.37th QRTstrades
derivative (S.37.01, 37.02
where & 37.03)
such a case -COMMISSION IMPLEMEN
can occur. In which area of OTC trades do you see a ne

2 - According to the guideline of EIOPA DR 2015-035 ARTICLE 174, that civil real estate companies with CIC code 45 or 32 shou
"the sum covers all possible combinations (j,k) of probabilities of default on single name exposures in accordance with Article
How is 'Earned Premium' calculated, for use in the Operational Risk calculation? Can the full written premium be used here? O
The alternative investment fund (leveraged AIF) denominated in EUR holds a number of portfolio investments globally and has
In the
In the QRT PFE.50.01.30,
context a distinction
of the market is made between
risk concentration "beneficiaries"
sub-module (beneficiaries,
and in particular ie al of Delegated Regulation (EU) 2015
Article 187(4)
hold two bonds issued by the same central government of a non-EEA country. The first bond “B1” is denominated and funded
Article 176(2) of Commission Delegated Regulation (EU) 2015/35 defines the modified duration of a bond or loan and place a m
According to Article
When an external 300 of
credit the Solvency
assessment II Directive,
is not available the
fromamounts expressed
the 2 selected in euro
ECAIs, presented
would in the
the insurer Directivetoshall
be allowed querybefor
revised
avai
TheForward
3) subset of the “unrated
contract exposures”
referencing a bondwould
or loanbe defined according to objective, consistent and auditable selection criteria (e.
4) Call or Put Option referencing a bond or loan
II have
have abeen
question
goingconcerning
through thereporting
Directiveprecision.
once again When the
and it is metric is pure
not clear if thethat is 2015/2450
demands and needsarticle 2, pointneeds
statement b) applies
to be“data po
signed

Regarding
My therefers
question EIOPA's answer
to the to the question
classification Nr. 2282 on the bonds
of sustainability-linked classification
(SLBs) -ofissued
fixed by
to floater
a privatebonds
firm with a call
- within theoption, could y
CIC taxonom
Should these instruments be classified as CIC 29 (Corporate bonds - Other) or 59 (Structured notes - Other)?
I have a question on the "Technical Annex V: Complementary Identification Code (CIC) Table" table given the introduction of q
Based on the already answered Q&A #708 and #1610 regarding the reporting of IGT in S.36.01, w
S.14.02 - Non-Life obligations analysis, you specified that this template includes informati
Thanks
Can EIOPAfor please
the response
confirmtothat
question
for eachQ&A 2604.
line We havea maximum
of business follow-up questions
of two rows regards:
can bea)reported:
if S.04.05.01
one should be reported
containing for t
all the inform
And in these rows C0120 should contain all countries in which the relevant products are commercialized should be listed in th
Thanks for the response to question #2599. We want to double-check this response as it was not in line with our expectations
S.06.02 C0120 (Custodian) “For assets stored in-house, the insurance undertaking shall be reported as the custodian.” How do
For example, the PEPP provider is dealing with clients leaving for work in the UK. Would this counts as a break in savings to th
An
Theasset management
intention companywas,
of this threshold is interested in launching
in our opinion, to limitathe
PEPP productofbased
reporting existing on recoverables
robo-advisorythat software. They would
are relatively smalllaunc
for th
Do you agree with this analysis and can this be changed / corrected?
As an example, guideline 36 (1.79) establishes that “the undertaking should develop a capital management policy”, does the u
Should
However,theI S.26.10
haven't Average
seen anyProbability of Default
explicit guidance (%) SCR
for the R0530/C0050
treatmentbe always
under 100%, IIthe
Solvency and sum
theoffact
thethat
underlying
equity isorinan
theaverage
name o
What would be the appropriate market risk module to use: spread or equity?
- Please kindly clarify for the calculation of above ratio, the best Estimate of liabilities of "index-linked and unit-linked" for LIFE
2. For Fire, Marine, Aviation, Credit Default, Credit Recession and Motor Vehicle MMCAT charges, can you please confirm if th
Also, shall the simplification in article 90 c) be interpreted as example 2 or 3?
Article 218, paragraph 1. letter a) subparagraph ii) standard deviation of gross premium risk in non-life insurance, does it refer
- Do you use a specific model to reprice options that incorporates volatility variations? (B&Scholes formula)
Is there a detailed list of critical or important functions from a DORA perspective?
In relation to Q&A 1549 (europa.eu) can you clarify the following please:(i) As the tax amount is receivable from an Member S
What is the difference between "sustainability-related objectives" and ‘sustainability factors’ as defined in Article 2. point (24)
As an insurance company we have a 100% owned subsidiary which holds infrastructure projects. The subsidiary is fully consoli
Should settled but as-of-yet unpaid inwards claims (subject to no uncertainty) be included w
Please clarify the meaning of "sustainability-related objectives" in context of COMMISSION DELEGATED REGULATION (EU) 202
We havetwo
1) these a question
templateson BV403
should and an apparent
always be reportedinconsistency with the
(in annual group guidance for
submissions) i.e.S.31.01. The guidance
even if S.37.01 for S.31.01and
is not required; states (n
2) that they should show all (external to the group) exposures, split by the various properties - regardless of whether the expo
IYam
EURreaching
7m EUR out to get clarity on how to accurately assign 3rd and 4th position CIC values for ETC (Exchange Traded Commod
Y EUR 3m other currencies
Following EIOPA Q&A 1735 we reported the nominal value of own shares in S23.02.01. Nevertheless the fair value of own sha
Why is in Reporting Templates (Taxonomy 2.8) remaining position ´´Changes in other technic
Regards new template S.14.03 for 2.8 taxonomy, and the associated LOG guidance (in the draft business package supporting S
S.14.01 C0060 has dimension "VG/Solvency II" but S.05.01 is "VG/Statutory accounts" - so these amounts should not necessar
Regarding the new S.06.04 template we need some clarification if indirectly held properties are in scope? We have a real estat
Should the SCR stemming from fields R0540/0550/0555 of the S.25.01(/.05).04 be included in the SCR reported in the R0820 o
Can you please define (thus how we should treat them in the regulatory context of EIOPA, EB
Within the reviewed regulation (EU) 2019/981 of 8 March 2019, in the English version of Article 116(3) point (d)(ii) on Future P
I would like to know how to calculate "Dampener Equity" for actions in the context of Solvency 2, as well as the information an
Optionality of the newly introduced thresholds in the taxonomy 2.8.0 and in particular to th
We have a question regarding the CIC classification of investment funds that are established as AIFs. It is our understanding th
I have one follow up question regards the applicability of these templates, following up on Q&A #2531. Could EIOPA please co
The current regulation is requesting KID document to be written in the official language of
The distribution of insurance products is governed by the IDD. Article 1(3) IDD provides th
Can you please clarify further?
Does it mean that if bond has been issued by for example German development Bank in PLN having German Government gua
Is a host competent authority based on the treaty of the European Union allowed to charge
We have a question regarding the following passage in the log file of S.08.01: "On the table Information on positions held, eac
Regards new for 2023 reporting public disclosure template S.04.05.21 and associated LOG guidance; can EIOPA please provide
Regards new for 2.8 taxonomy template S.14.02 and associated LOG guidance for column C0140. We noticed an apparent inco
Can EIOPA please clarify some commonly held uncertainties on S.27.01 regards reporting the results of aggregate reinsurance
Annex II for QRT S.04.05 (taxonomy 2.8) defines how the 'country in which the risk is situate
Our query originates from EEA clients who are seeking clarity on sourcing insurance for UK-b
#4: The last part of the "Where" condition in rules BV1716 and BV1718 is unclear --> "^..((71)|(75)|(8.)|(9.)|(.9))$")) Does it re
I would be very pleased if you could help me with this.
Does Article 190 (Community co-insurance operations) apply for the benefit of non-EEA ins
Under Q&A 1678, you indicated that “using the assumption of constant per policy expense for determining the capital require
What is meant by "Past service costs" (PF.29.05.24, R0020)? Is it the same definition as under IFRS? The description in the Tec
In this situation,
Moreover howthe
to report should the requirement
countries, you specify be thathandled? Shouldrepresenting
:for countries it be appliedmore
to thethan
closed
10 %portfolio as a whole,
of technical in order
provisions to c
or writte
so the 2granularity
- prod and 3 are ofnotthis table
in the is perlist
C0020 portfolio or per
so will not be product ? reported
separately
-What
LoB 7information
overall will should
also bebe reported
given inandthewill have C0170
column 3 rows,? all with C0010 = 7 and C0020 = "Total/NA", and in one of these rows
2. Are indirectly held assets (ie those within funds) in scope? From the LOG guidance to S.06.04 (and the reference to consiste
3. We assume
C0020 index and
is the business unit linked
in country investments
C and D totalled are in scope but please confirm.
C0030 (for which there will be two copies, one with R0010 = country C and one with country D) will have breakdown of C0020
Regarding new rows for expected profits included in future premiums (EPIFP) added on templates S.12.01 (R0370) and S.17.01
Given that the risk of loss or loss of basic own funds does not exist, and respecting the principle of substance over form, is it p
Since then only a version with the revised guidelines has been published (July 6, 2022). When do you plan to publish the conso
In the counterparty default risk module, should this exposure have a probability of default of 0% applied due to the guarantee
Do we have to take into account valuation method of the fund's underlying assets when calculating interest rate up/down cap
Are the Inter-American Investment Corporation, the Black Sea Trade and Development Bank,
Regarding the taxonomy review column 0280 "Type of VA being used in the group internal model" is added to the template. Is
Could you confirm that, ifmarine,
27 — Non–proportional we don't have pension
aviation funds (PEPP),
and transport we have to fill this column with "null" new item C0298 of QRT S
reinsurance
28 — Non–proportional property reinsurance
Validation Rule BV1020/BV1026 states that the item contract size on the S.08.01/S.08.02 should be positive ({c0180} > 0} Ther
The information asked in this template duplicates the informtion provided in template S06.02.
Please could you confirm the correct formula for the calculation of the VEV, as we are strugg
For
Is it the purposes
correct of the
that the calculation
amounts of counterparty
recoverable default or
by the insurance riskreinsurance
module with the standard
undertaking formula,
from how iscontracts
reinsurance the loss-given-defau
and special
If so, how is the risk-mitigating effect for a related reinsurance agreement to be calculated?
We would like to point out an issue with removing the breakdown of the "Amount of transitional on Technical Provisions" row
- Option 2: If the unfavorable scenario corresponds to a result of €8,000 over 2 years (IRR = -10.56%), then the unfavorable sce
Following up on our question regards the reporting thresholds for S.04.05 (where EIOPA confirmed that this template should a
Is the credit rating agency "ARC Ratings (UK) Limited" allowed for solvency II calculation?
WeBV774
b) have aisquestion
Blocking regarding
and statesnew
thatS.04 QRTs: How
premiums do theshould
in s.05.01 regulators expect
be same as inthe XBRL (and
s.14.01 data S.05.01
to b does have have dimension

We have similar concerns regards S.14.05 and would similarly suggest a new Portfolio ID column added to the templates in xb
In Template PF.09.02 in cell “other investment income” we assume only income in an economic sense should be regarded. Inc
The approach outlined above for the case described is based on our understanding that these cashflows would not fall within
Can
Annex income (in the
IV, point 7 (c)form of feesthat
(iv) states andfor
interest) payable
each sub to an
interval insurance
referred to inbroker
points on
(a) premium fi
and (b), calculation of the performance of the
May you confirm that for a sub-interval shorter than the recommended holding period, with a view to making all subintervals
Please can you provide further clarification on the own fund disclosure (i.e. the value discl
Could you please confirm that it is allowed to use "Not applicable/All geographical areas" entry for Z0020 "Country" in S.52.01
The LOG guidance (in the draft business package supporting SII taxonomy 2.8.0) for the new fields S.06.02 C0296 and C0297 st
Regards the new S.04.05 QRT for 2.8 and the associated LOG guidance ((in the draft business package supporting SII taxonomy
We're not clear the significance of the updated (in the draft business package supporting SII taxonomy 2.8.0)) LOG General com
In taxonomy 2.8, Question 1: Are rows R0020-22, R0030-32, R0040-42 of S.04.05.21 in fact identical data points to the R0110-
Can we ask for some clarity on the de-minimis threshold for S.30.01 and S.30.02 LOG file (in the draft business package suppor
On group template S.23.01, most basic own funds items are subdivised into two parts: a main
Is the new item C0298 of QRT S.06.02 "Alternative investment" closely related to PEPP investments? Could you confirm that, i
Art.11, Annex IV states that "The scenarios shall be calculated at least on a monthly basis": does it mean that performance sce
The way the
- is gross LOG file (in ceded
of reinsurance the draft business package supporting SII taxonomy 2.8.0) describes the exemption from reporting thi
- technical provisions, i.e. Best Estimate pus risk margin
In Q&A#50 EIOPA states: "The conclusion is correct. Template S.33.01 is only needed to report information on EEA entities usi
Is it necessary to draw up and provide a PRIIPs KID in relation to a multi-option insurance
We have a couple of questions following the change of the scope of this QRT to direct business only (as set out in the DRAFT b
Which SCR ratio should be applied to CADES bonds ? CADEs is treated as a central government agency but is not explicitely gu
As per Article 211 of Commission Delegated Regulation 2015/35, an undertaking may not take into account when calculating t
With regard to the draft of ITS published on 31 March 2022 (https://www.eiopa.europa.eu/document-library/technical-standa
Should R1900 (Expenses incurred) in template S.05.01.01.02 be reported net or gross?
We consider an endowment insurance where in case of maturity the insurer pay the guaranteed value eg. 100% of the premiu
Do total receivables (amount from IFRS balance sheet) or receivables from SII balance sheet (diminished amount), which is res
In the technical documentation for calculation of the risk-free rates (https://www.eiopa.europa.eu/sites/default/files/eiopa-b
The instruction says: “The Modified duration table should be completed by all undertakings. The Effective duration table is onl
Regarding the Taxonomy 2.8.0. we need clarification on the new requirements of the following templates for Annual reporting
In column C0298 of QRT S.06.02 "Alternative investment", is this column dependent on the marketing of the PEPP? If so, the e
Could you please specify the gross/net for Claims incurred, Acquisition expenses and Acqu
Similarly, CIC #13 and #14 are defined as Govies while for VA can be allocated as Govies or Corporate depending on the Issuer
Could you please give us clarifications concerning TV87 and TV89 validations? Indeed to our knowledge, the CUSIP code allow
Do
Duewe to consider both life
the validation and
rules non-life
BV783 andproducts
BV784, weforstill
thehave
QRT aS.22.01?
problem with our Asset QRTs and the prices that we have to send
Prices have to be unique for an Asset ID Code. However the prices we are using are not totally unique, as we have the same in
We have a an issue with regard to the SCR calculation approach. Currently EIOPA defines this field as being an investment rela
Can EIOPA please confirm the treatment for the following scenario (as we see different approaches being used and both could
In calculation of counterparty default adjustment (CDA) one should take into account collat
Insurance and reinsurance undertakings in Bulgaria apply International Financial Reporting Standards (IFRS). The new IFRS 17
We would like to enquire about the newly introduced rows (R0120 and R0130) SCR and MCR Ratios in S.22.01.04 as part of Ta
How to calculate modified duration for liquid leveraged loans, held directly or via the fund
Is it possible for an insurance undertaking to act as “a person on behalf of the customer” w
We are an insurance company that will adopt IFRS 17 next year, and we have some questions re
We are an insurance company that will adopt IFRS 17 next year, and we have some questions re
We are an insurance company that will adopt IFRS 17 next year, and we have some questions re
My question is w.r.t the Article 5, point 2 a and b, where it mentions to use the issue level
Could you give
What does thatamean
precise
fordefinition of the term
the Q3 reporting with‘underwriting
valuation date risk’ in S.21.03? but reporting date 04-November? Should that b
30-September
Furthermore, in case the amounts for MCR are to be used for Q3 are the new amounts, should the companies that do not reca
I have been tasked with quantifying the impact of the Ultimate Forward Rate on our various
Please clarify whether the asset (right of use) that is recognised in accordance with IFRS16, as
b) Whether Article 82 would no longer apply, and UCITS (or their management companies) would not need to send their PRIIP
We refer to Article 1, item 46 (EU 2015/35): 46. ‘the expected profit included in future premiums’ means the expected presen
I am looking at many insurers' QRTs and I am trying to isolate senior debt issued by these companies (not subordinated) and n
clarify the treatment of a credit linked note (CLN) in the computation of the SCR requerimen
Question regarding what the Collateral Portfolio value should be in the following scenario: A
Regarding the calculation of premium risk under the Non-life premium SCR calculation of standard formula: Article 117 states
If an insurance undertaking using the standard formula amends its policy wording (which is a travel insurance policy, falling un
Could you please confirm that the correlation coefficient for windstorm risk in the Czech Rep
According to the solvency regulation requirement only premium receivables due are recognized as a receivables in the balance
3) (Q&A ID 2440) Article 2 IDD does not define who a "customer" is in the context of insurance distribution activities. Should w
Where the policyholder is an EU entity and/or EU individuals and the risks are exclusively
Falls in the category of IORP an institution created by the governments of EU Member States
In light of Article 18(1) of Directive 2009/138/EC, Article 1(53) of Commission Delegated Regulation (EU) 2015/35 and the gene
Article 180 (2) states in the last section that certain guaranteed exposures shall be assigned a risk factor stress of 0%. Contrary
In case of products where the investment risk is partially borne by the policy holders and pa
Can kickbacks (fund provisions) have an impact on the capital requirement for life-expens
Regarding the 2022 EIOPA IORP Stress tests shocks (as provided in EIOPA excel file eiopa-22-315_2022_iorp_st_inputs_helper
Exposures in the form of bank deposits (which meet the condition in Article 187 (5)(a-c) are assigned a risk factor g of 0%. Assi
The answer on Q2154 says that CQS should be „derived from the rating of the asset or from the rating of the issuer “.But it mi
Article 13 (13) of the SII defines a ‘Member State in which the risk is situated’ as any of t
Is the sum of these non-available accounts included in the row above? For example, for each tier should the value of R0060 be
Article 171a (1) states that LTE may consist only of equities that are listed in EEA or unlisted equities of companies that have th
I have two questions in relation to the changes to Article 192 that were made in recent years
Legal requirement for all Insurers providing health insurance in Germany is to transfer specified amounts of the ageing reserve
In S21.02, C0090 (Sum insured) is defined as "The highest amount that the insurer can be obliged to pay out under the policy"
In case the undertaking neither holds "subordinated mutual members accounts", "preference s
When applying Article 336 of DA 2015/35, paragraph d, all the related undertakings cumulated according to Article 335 paragr
Based on last paragraph of 187 (3), "Exposures that are fully, unconditionally and irrevocably guaranteed by one of the counte
The Regulation states that this template should be completed on the basis of " item–by–item
According to Article 188 when calculating SCR for currency risk "Immovable property shall be assumed to be sensitive to the c
Should the Best Estimate Liability for participating with-profits contracts include future di
Please clarify in which line of the form S05.01 of an insurance company, should the reinsurance profit commission be presente
Within the D1 QRT instructions, does Credit quality steps need to be published for all numbers 1-6? Or just for FI securities (1,2
Article 189 states that "Type 2 exposures shall consist of all credit exposures which are not covered in the spread risk sub-mod
Questions regarding the use of future management actions during the mass lapse stress: a)
Do the activities of claims handling, settlement of claims and claims management fall under the definition of ‘insurance distrib
Does the activity of car rental services fall under the term of “travel booked with” as mentioned in Article 1 (3)(ii)(a) on the un
The question is asked in in light of the judgment in Case C-542/16, point 54, where the Court considered financial advice (com
Does the term "third parties" in Article 29(3) IDD also include an insurance undertaking when providing insurance-based inves
Referring to the
- the renewal of 3/11/2021 Technical
MTPL insurance Documentation
coverage related to aSection
vehicle9.E. Paragraph
previously sold216, weclient
to the have together
a with the first MTPL insura
- the MTPL insurance coverage for a vehicle purchased by the client from another car dealer.
There are insurance
As regards products
the staff of branches which cover a customer's
of insurance financial
and reinsurance loss for the
distributors, difference
which between the
is not separately purchaseinprice
registered and the
the Host Mem m
The same question
Reinsurance arises with
recoverables shouldregard to the employees
be adjusted of branches
to take account of insurance
of a possible defaultandof areinsurance undertakings
counterparty. carrying
Is it possible outad
that that in
This may be relevant where the reinsurance recoverables are negative or, more specifically, where the insurer expects that th
In the context of the calculation of the market risk module of the Solvency Capital Requirement (SCR), is it possible to net an a
Would
Pursuant antooption-based rolling
Article 158 of hedging strategy
the Delegated for Type
Regulation 1 equity exposures,
(EU) 2015/35, which envisages
shall the permanent contractual
increase replacements
of 4% be applied only towith
the as
In addition, where multi-state modelling or a frequency-severity type of modelling is used for the valuation of specific health i
My question is related to Operational Risk S.26.06.01 QRT, in particular cell R0310 Percentage of Basic Solvency Capital Requir
We have a question regarding the new business validation rule BV 1181-1 introduced with taxonomy 2.6.0. From our point of
S.11.01 If we had a pledge (some funds and Bonds deposited with a depositary) would such securities be reported in S.11.01?
3rd country
Assume the branch
value ofreporting for Investments
a participation (S.06.02.07)
in accordance includes
with Article 75 oftwo additional
Directive fields, C0and Article 13 of Commission Dele
2009/138/EC
How should the participation be treated for the purpose of calculating the solvency capital requirement for equity risk and for
EIOPAs response to question 2346 clarified that the 15% type 2 exposure counterparty defau
Is an exempt Ancillary Insurance Intermediary (AII) satisfying the requirements of Article
With regards to S.04.01 Activity by Country can I confirm the approach below considering UK
In the calculation of performance scenarios (under the new methodology stated by the RTS to Regulation (UE) 2017/653) it is
In Article 61 the simplified calculation of the counterparty default adjustment is described
I have a doubt: in the event that a reinsurer has two ratings, let's say for example A and A, placed on the same day by two diff
Article 184(2)(b) of DR (EU) 2015/35 allows the exclusion of intra-group loans from the Sol
What should be reported in the group template for Own funds (S.23.01.04.01) and in the SCR template (S.25.01.04.02) in the c
An insurer uses an intermediary to issue all of its contracts and as part of the arrangement the intermediary also settles the cla
What should be the procedure in the S.29.XX QRTS when the volatility adjustment is applied for the first time? For example: Y
We record
There may purchases
be instancesand sales of participations
especially for a reinsurerinwhere
„36.01“.
theDoes line C0140
reinsurance "Contract may
arrangement amount
stateofthat
the premiums
transactionwould
/ transaction
be paya
Can
For example, let's consider, for the year ended 31/12/2017, an annually renewable 1-year insurance contract with renewalprem
you please advise whether the "Earned part of premium receivable" should become part of claims provisions and not da
Acquisition
ii) Clarification is also necessary whether the holding of shares/bonds of a related undertaking (controlled by the same direct oc
costs spent during next year (2018) only influence underwriting of the following year (2019 – which is outside the
2. The holding of assets representing loans provided by the insurer to direct or indirect shareholders of the insurer (including i
What is the CIC for cryptocurrencies?
We have studied EIOPA’s Q&A #1690 regarding the recognition of SCR relief for a note that is
Can you please advise on which approach we should use in this QRT?
Can you please confirm the response to EIOPA Q&A 2319 in H2 2021. Is the response suggesting not to report the 'country of
Can
"...oryou
theconfirm that investment
fixed exchange costs should
rate is provided in thenot be included
reinsurance when applying the cost stress as mentioned under Article 140 o
contract."
IQ1.haven't
Whenbeen able to
applying 39%figure outtype
equity how1fixed rates
capital means
charge for no
EURmaterial basis risk
denominated in the
funds reinsurance
that contract.closed-ended
meet unleveraged Could you please giv
AIF defi
Q2. Is it sufficient to reflect this item under CIC 3*, and the country and currency being those of the fund's domicile? Same que
How should cash (bank account) in the funds via look through be treated from SCR perspective? We see funds keeping a certa
We understand that the optionality in the bond or loan should be taken into account when calculating modified duration for t
In C0340 of S.06.02, the credit quality step assigned to the asset according to Article 109a
We appreciate that expected inwards premium, salvage and subrogation cashflows that are included within the gross technica
Question 1. An intermediary issues insurance policies to policyholders on behalf of an insurer. The intermediary collects the in
We consider premium cash-flows that have a contractual payment date after the valuation da
In the QRT S11, insurers have to report “Assets held as collateral”. We have a question with respect to the value of the collate
EIOPA rulebook in respect of Tier 2 own funds provides an exception to the rule that the ba
The recital 31 of the Delegated Regulation 2019/981 is about the procedure for calculating the Market Risk Concentration. Do
In light of the recital 31 of the Delegated Regulation (EU) 2019/981, which is about the procedure for calculating the Market R
There
Can youareplease
geographical
confirm areas
if youthat
shareare notview
this assigned to any of the regions set out in Delegated Regulation (EU) 2015/35, Annex
as well?
*InBridge Loan: A bridge loan is used to temporarily finance
the context of the look-through approach pursuant to Article the purchase of a new property.
84 of Commission DelegatedItRegulation
uses part of(EU)
the2015/35,
equity built
how upshi
Example: An insurance undertaking invests indirectly in mortgage loans via a collective investment undertaking. The insurance
Is there any restriction on the manufacture of insurance products by an insurer notified o
Based on the provisions of Art. 24 para (1), an insurance broker shall be able to sell to it
We require further clarification to the answer provided for EIOPA Q&A 2215. We currently re
Do POG arrangements (Art 25 of IDD) apply to insurance distribution activities that meet Ar
According to Article 174 of Commission Delegated Regulation(EU) 2015/35: The capital requirement for property risk referred
Following the release of EIOPA Q&A 2004, we have been analysing the trigger value we report for futures on the S0801 and S0
Article 28 details the cashflows used to estimate BEL for existing contracts of insurance. C
We have encountered a reporting issue which might need further clarification. The setting is as follows: - A solo undertaking h
Referring to the definition of the abilty to compel in the sentence: "the undertaking can co
With regard to the contract boundaries in a unit-linked product that does not allow regular
As the equity risk sub-module Type 2 equities shall comprise all assets other than those cov
How many CQS now? 6 CQS are referred in (EU) 2016/1799, 2019/2028 but 7 CQS are still referred in (EU) 2016/1800. The eff
Could you please provide guidance on the treatment of Special Purpose Acquisition Company (SPAC) investments? Should the
Guideline 2 of the "Guidelines on the implementation of long-term guarantee measures" states that "for the purposes of calcu
The costs arising fromAEvent
Windstorm:Scenario the marketing of products,
1: 0.5 Mio. i.e. the commissions
EUR Risk mitigationEvent 2: 0.5paid
Mio.for
EURsuch marke
Risk mitigation Scenario BEvent 1: 0.5 Mio. E
What is the correct interpretation?
We agree with the principle highlighted that not all company expenses are variable and if the mass lapse event occurs in practi
However, we don’t think Solvency II standard formula requires firms to review the per-policy expense assumption under mass
The answer to a previously raised Question 1678 (given on 22 Nov 2018) implies that in a ma
In calculating the SCR using the Standard Formula approach, each risk is assessed individually and risks are then aggregated us
For unrated equity tranche of CLO, should I use the table in Art 178 Para 4 (Non-senior STS) instead of Para 3 (Senior STS) for S
In relation to question 1678 published 22-Nov-18 the EIOPA response suggests in the mass lapse component the expense com
1) I would like to ask, whether a PRIIP could be offered as a trust fund? Or can a PRIIP only be offered publicly? 2) As I understa
Can Eiopa please clarify, the term “overdue” under counterparty risk, type 2. And also if “overdue”, should be considered und
Our question is regarding the classification of a Bond that is a Floating Rate Note (FRN) wit
Whether the undertaking for leased assets (used for own purposes) can use valuation meth
Could you please clarify if undertaking under local regulation (statutory accounting) is not required to valuate leased assets an
EIOPA understands freedom to provide services in the case of Intermediaries and Ancillary Intermediaries as meaning: 14/35 A
The question is related to the calculation of Risk Margin under SII regulation in terms of f
How does one interpret Art.9.1 on the recognition of assets and liabilities in case of a part
Should derivatives other than futures get CIC Country Code XL or XT? Some believes the derivatives they hold, are not by natu
Does securities receivable (which was created when the securities were sold) get CIC##0#
Important Notes: (1) The new intermediate points and LLPs described above will come into effect on 1 January 2022.(2) Due to
Regarding the topic of cross-selling and the interpretation of Art. 24 IDD, the FSMA propos
Dear all, Concerning the template S.06.02, the asset ID is SCPI00003909. It is an ISIN code but the control TV9 is in error and w
Question concerning the Spread Risk on securisation positions using article 178: How must
In local GAAP and Tax GAAP value of DAC is same say EURO 1000. Therefore, no DTA/DTL created.In IFRS, DAC is EURO 1200. H
When applying 39% equity type 1 capital charge for EUR denominated funds that meet unleverag
It is not very clear how to treat investment level leverage in a fixed income unleveraged AI
Article 149 of S2 Directive provides that “Any change which an insurance undertaking intends to make to the information refe
1) For tax receivables from tax authorities in EU member states, are withholding taxes considered tax receivables for the purp
Constant Leverage Certificate BULL OLJA X4 H, ISIN Code SE0008008866, with Brent Crude oil f
Can the people who have controlling interest of an insurance company (70% holding) est
Third
In countries
theory pension
this should be funds
possible,thatbut
arethesubject to comparable
Luxembourg regulatorregulations
claims that to can’t
thoseregister
appliedme,
i as an intermediary of the Irish c
I2.would
Does an IBIP need to have a controlled or limited list of investment classes in order to qualifycompany?
like to know what your view, is the right place to be registered as an agent of the Irish as an PRIIP or could such have
3. Can a non EU registered insurance offering qualify as a PRIIP under any circumstances?
Can EIOPA please provide further clarity as to what constitutes the 'expert appraisal of claims' under the IDD?
Recital 14 of the references that the IDD does not apply to, inter alia, the expert appraisal of claims, however it is unclear wha
When reporting
According to thethe summed
artikle 10(4) up numbers
of the over the and
IDD insurance currencies' asset-liability-positions
reinsurance intermediaries shall(C0020-C0
hold professional indemnity insurance
Our question is related to the sums mentioned in the article. What shall these sums cover? Can the insurance company deduc
Does
AnotherEIOPA consider
opinion is thatthat
thea following
life-wrapped fund constitutes
exemption an IBIPand
mostly applies when advising
so most not trustees
captured(oInformation exemptions and flexibil
35. (1) An insurance distributor carrying out distribution activities in relation to the insurance of large risks is not required to p
Should
POG the value ofunder
requirements withholding
the IDDtax (inassets be capped
particular Articleat
25the
on face value
Product in the Solvency
Oversight II ba
and Governance Requirements) shall not apply
In those specific cases, it is indeed the procuring entity – which is “the” only customer for that kind of insurance product – (i) t
I would like to know what regulatory laws apply for the EU to travel agents, who sell travel insurance and health insurance. I u
What
Can youcurrencies should beinformation
provide detailed reported inon cells
how R0610/C0020,
the treat theR0620/C0020,
risks associated R0610/C0030
to SPV notesan held by an undertaking?
Can you confirm that the treatment as set out in the Technical Specifications for the Preparatory Phase (SCR.5.148) is still appl
If undertaking for
i) Reinsurance leased assets
arrangements andonly
affect liabilities can use discounting
one sub-module rate consistent
within non-life UW risk, with annex to
e.g. natural IFRS 16 regulation
catastrophe described
risk. -> Am I supposein
ii) Reinsurance arrangements affect various submodules within life, non-life and health UW risks. -> The question is same as in
Should medical underwriting be considered a strict requirement of the "individual risk assessment" in determining the contrac
In the
In the case
case of unit the
where linked regular
insurer premium
holds policiesright
the unilateral (which exclude
referred to future premiums
in article and become
18-3 to terminate paid-up it
a contract from
is anthe valuation
option da
for the
Could EIOPA confirm our understanding of article 18-3-a ?
In the case where the insurer holds the unilateral right referred to in article 18-3 to terminate a contract it is an option for the
Could EIOPA confirm our understanding of article 18-3-a ?
Correction of the guidance
A non-life guarantee fund owes a fixed amount of money to an insurance undertaking for services the insurer provided. Hence
Shall the exposure to the guarantee fund be treated as a “Type 1” or “Type 2” exposure to determine the correct solvency req
I would like to ask whether in case of mutually agreed (meaning agreed between consumer and insurer/insurance distributor)
Our question concerns the calculation of spread risk on credit derivatives, especially CDS. Article 179 (1) states, that the capita
In calculating the hypothetical SCR for the Risk Mitigation Effect for Counterparty Default
I am looking for explanation, consider: ​Technical documentation of the methodology to derive EIOPA's risk-free interest rate t
For EUR, we calculated a VA of 5 at the end of July and 10 at the end of September, with correct values being 6 and 11 respecti
The calculation of the HKD CRA is changed from situation 1 to situation 3 for 20190930. Why did it happen?
I noticed that the Monthly Technical Information May 2019 has been updated on 18 June 2019.Unfortunately, there was no in
Can you provide us information about the precentage of covered bonds inside the (financial) corporate part of the VA represe
I am looking for the results at 31.12.2018 for the VA calculation displayed in the excel file "VA calculation example for one eur
Please can you confirm whether an insurer holding a repackaged fixed income asset would be
Is this correct? Or should some other approach be followed?
Please , can you confirm us the amendment on BV1136 - hotfix taxonomy 2.5.0 - 15.07.2021 "The item "Country of issue" in S.
Please confirm the correct classification of bonds linked to inflation indices – shall they be reported as structured notes: “5x” o
IMarket
have got a question
Risk about the
Concentrations Solvency
- Excess II value
exposure for the interest
- Calculation baserate swap
("Total in the S.08.01. Should the notional amount of the i
Assets")
According to article 184 of the Delegated Acts, the Total Assets do not include some assets categories, amongh which exposur
I´m researching Solvency II, in concrete about the windstorm submodule. I´m following the nat cat standard formula but, I don
We
The are unsure
supplier onto
asks how to treat
confirm assets the
whether from CIC category
exemption 93 (own
pursuant plant
to art. 1,and equipment)
paragraph 3, IDDinapplies
the also when the exempted anc
In
And your answer has been:We confirm that in S.30.03 field C0070 "Line of business" in case can
particular, the supplier asks to confirm if the exemption referred to in art. 1, paragraph 3 be automatically
of reinsurance treatyextended to
that provide
Just to be sure we have well understood, please confirm the correctness of the following example in respect to the fields that
There is 1 treaty, life business, with inception date 01/01/1996. The parties agree to terminate the treaty with effective date 3
There is 1 treaty, life business, with inception date 01/01/1996. The parties agree to terminate the treaty with effective date 3
As Solvency II proposes to use International Accounting Standard 19 (IAS 19) as the basis for the recognition of amounts relati
If the adjusted S II equity method is used for the particaption in an insurance Company, do the Transitionals pursuant to Art. 3
In reference to question ID: 1701 from Q&A, is our Financial Supervisory Authority interpretation correct that undertaking sho
Since American Depository Receipts (ADR) represent shares in foreign stocks, should they be reported with CIC 31 like commo
Expenses in the technical provision are increased yearly with the HCIP inflation. To hedge the inflation risk a indexed linked bo
The
Articlegeneral
192a notation
(1) and (2)ofdefine
Articlerequirements
214 may suggest that only fixed
for derivatives. Bothincome instruments
the calculation canloss
of the serve as collateral.Can
given you192
default in article please
andclar
the
It seems contradictory that derivatives with higher requirements regarding the protection of the insurance undertaking receiv
Could
Zur you please
Einstufung obgive consideration
ein Risiko ein Groß-tooder
updating the linksistprovided
Masserisiko findet sichin the
in der"Regulatory
Richtlinie Framework"
2009/138/EGsection of your website
des Europäischen to t
Parlame
With regard to whether a risk is a major or mass risk, [ reference is made to the Solvency II Directive] art 13, para 27 connecte
How can the assessment
The delegated act (articleand
317)validation can
states that be performed
“Aggregated afterstatistical
annual the initialdata
qualification?
concerning the supervised undertakings and gro
A strict reading of article 317 can imply that NSA have to publish the aggregated data on insurers and on groups at the same ti
Would it make sense to create an expert group for qualifying infrastructure investments in order to create a consistent applica
Article 187(1) refers to covered bonds described in Article 52(4) of Directive 2009/65/EC.Thi
I am seeking clarification on Solvency II standard formula spread risk charges on defaulted and non-performing loans.1) What
It is still not completely clear to us what shocks to apply to a bank deposit in USD with maturity date of 3 months and would lik
Is the risk charge for investments in listed property investments under Solvency II the same a
For the330(3)
Article calculation
statesofthat
riskcertain
margin,items
article 38 be
may states that the
included liabilities
in the own fundsare transferred
available totocover
the reference
the groupundertaking.For the calcu
SCR if the "undertaking
Practically, does this
a) Article 199(3): mean:–
“Single thatexposures
name prior approval is required
i to…”b) Article?199(4):
(however, the exactto…”
“Exposures word "approval" is explicitly used in other si
In other words, why the word “Single name” is missing in Article 199(4) (and also 199(6), 199(7), 199(8),…)?
The treatment of Article 197(5) is currently unclear with respect to the following:• Counterparty default risk exposures with
In line with Guideline 15 of "Guidelines on application of outwards reinsurance arrangements to the nonlife underwriting risk
How should the definition of events be considered for EEA regions which applying the requirement so of the EEA Natural Cata
Does section 3.102. of the December 2009 document still hold? More specifically, in the dete
Are guarantees given by regional governments and local authorities to be treated as expos
We are planning a major business handover within the group where a significant part of the insurance business will be moved
1. Can the
2)Based onlook
the through
answer inapproach be used toof
1) the calculations identify qualifying
the relative excessinfrastructure
exposure is projects and qualifying
straightforward infrastructure
(for bond A based on corporate
Article 18
(2) In the point 2) EIOPA states that the calculation of excess exposure for single names with covered bond (1 single name = 1
I would like to re-open a discussion regarding DIV calculation. In my opinion DIV should not
Could you please clarify calculations of Health Catastrophe SCR?Lets assume (simplified example), that insurance undertaking
We have noticed that undertaking has made different interpretations on how to calculate the SCR for market risk. For traditio
Should the counterparty default adjustment for the valuation of recoverables from reinsurance contracts and special purpose
The question concerns the Holistic Impact assessment. According to the baseline scenario, do we have to provide information
When calculating the SCR of the reference undertaking using the Standard Formula, we are to assume the reference undertak
IEIOPA
submitted the following
Guideline question
on information and oncommunication
7/10/2019. Cantechnology
you confirm it is notand
security yetgovernance
answered? W
The Danish FSA has processed the content of the guidelines and has two questions in that regard. Specifically regarding “guide
Regarding the Article 38 - Reference Undertaking (Paragraph 1b). The delegated act 2015/35: "...where the original undertakin
I am looking for the Technical Specifications of the Solvency 2 Regulation currently in effect. I was able to find the aforementio
In Article
If the 197(7)rate
recovery it isismentioned that
recalculated toF,monthly
F', F'' and F''' referred
basis, to in Article 192(2) tothen
say 1-(1-25%)^(1/12)=2,37% (3c)isshall be 100% whether
my question and in allone
other casesapp
should the
For some
I would rates
like the impact
to know on Graph
how the the liability
in thecan be material.
EIOPA Insurance Dashbaord July 2019 - Page 7 Concentratoion of assets was calcua
Can
“1. The Solvency Capital Requirement shall be calculatedto
you kindly guide me on how the HHI was computed onend
theup with
basis ofan HHIofindex
each of 38.3%. assets of collective investment
the underlying
Should
• As per theArticle
insurance
116(3),company make use
the standard of thevolume
formula look-through
measureapproach (i.e. apply
for premium the property
risk takes, among risk module
other items,to the
the underlying
larger of:o pp
Are
We have a question regarding classification of an inflation index-linked own fund item as an tier 2 item.The instrument is adurin
we correct in assuming that, for the purposes of the reference undertaking SCR calculation:• the premiums earned sub
Would an own fund instrument with above terms and conditions fulfil the requirements to be classified as a tier 2 item? If this
In the Delegated Regulation article 214 there is a reference for collateral. There should be sufficient certainty as the protecion
What is meant by "average European insurance or reinsurance undertaking" mentioned sev
When will the VA representative portfolios be updated again?
In EIOPA-BoS-20/749 "OPINION ON THE 2020 REVIEW OF SOLVENCY II", it is proposed that the Lo
In the Article 129(1)(d) of Solvency II Directive absolut floors of MCR in EUR are set. The
S.06.02 C0340 regarding the submission of CQS information in C0340, for exposures which are not required to attribute a CQS
We are writing you to enquire about Non-Life lapse risk if it should be part of Non-life Underwriting Risk for Risk Margin Calcu
According to the log files it is stated that form S.19.01.01.05 must be reported undiscounte
Please confirm if there is any Catastrophe charge for Non Proportional Health business in the Standard Formula?
Please confirm if the inputs (gross and net) for the Catastrophe charges are forward looking
Following our review of Annex II and Article 116 we have following two questions on the calculation of the Geographical Diver
In mass lapse risk calculation of the standard formula for life underwriting risk, are there any requirements how to determine
How will a change from one interbank lending rate (IBOR) to an alternate reference rate affect an own-fund item classified un
In terms
“1. of calculating
The Solvency Capital the risk mitigation
Requirement shalleffect of derivitatives,
be calculated on the i.e. interest
basis of each rate swaps,
of the which will
underlying onlyofimpact
assets the interest
collective rat
investment
Should the insurance company make use of the look-through approach (i.e. apply the property risk module to the underlying p
A question regarding the SCR ratio for quasi-government bond investments (or SSA/supra sovereign agency bonds) which don
With reference to EIOPA's Guidelines on outsourcing to cloud services providers, and in part
we have oneDelegated
Commission question related to the
Regulation calculation
(EU) 2019/981ofincluded
SCR_spread within
Portugal market
among therisk module
regions for non-EEA
in Annex companies
IX where (under must
the “zonation” Solve
Can you please advise how to map the postal codes of Annex IX to the risk factors in Annex X and with the correlation factors
If you are unable to determine from your reinsurer whether they have more than 60% of their
This question is about the delegated regulation article 116 sub 5 on the volume measure for non-life premium and reserve risk
What is meant by the product size and scale of insurance products? Please give some exam
Fix to float bonds with changing of interest rate Hello, in which balance category (S.06.02) and CIC code category do the fix to
The Definition for CIC "12" refers to Bonds issued by public institutions established by a commitment between national states,
QRT S.06.02 chartfield "C0280 Currency" requires submitting entities to "Identify the ISO 4
An undertaking pays for its with profit policies: a) to the policyholders, a part of the financial returns achieved on a pool of ass
Could you please clarify whether the SCR Market Risk Spread Risk module applies for all types of Deposit Instruments regardle
In
- Acases where the
look-through undertaking
approach can beoutsources
applied tooperational
interests inactivities to service providers
related undertakings when thewhich a requirements are met.
listed
- It is only possible to apply look-through approach to investment undertakings related when they do not meet the listed requ
For the purposes of calculating the non-life and NSLT premium and reserve risk, should the volume measure for premium risk
In the "EIOPA-BoS-20/771 : Technical documentation of the methodology to derive EIOPA’s ris
Do you expect pending payable or receivable amount to be reported in the S.06.02 report? For example pending buy/ sell secu
Do commissions received by insurance intermediaries in accordance with Article 29(2) IDD constitute a conflict of interest? Do
Does Article 30 IDD, and especially Article 30(1) IDD, apply to pre-23 February 2018 contracts, particular where any ongoing ad
Will the national competent authority obligation to request information on conflicts of interest be applied retrospectively [in c
Can a manufacturer be held responsible for consumer detriment if the product oversight and governance (POG) arrangements
Is product testing required for existing products? Is product review required for existing products?
What could constitute a “significant adaptation of an existing product”?
Do the product oversight and governance (POG) requirements in Article 25 of the IDD apply to any insurance product indepen
Article 15 of the Delegated Regulation (EU) 2017/2359 requires that the customer’s knowledge and experience of a product m
Can you please provide some assistance on clarifying SCR calculation for deposits at bank an
Are alternative investment funds investing in private equity both through ordinary shares and convertible bonds (which is very
Given the situation described (please see the background of this question), is the third par
Should there actually be a fallbackvalue on variable b of validation rule PBV66-2? On line 206, column 102 of http://eiopa.euro
In the Annex IX of the delegated act 2019/981, it is define that: " The mapping of risk zones for the regions AT, CZ, CH, DE, HE,
Considering an example of an insurance undertaking conducting business for 7 years in seve
We have a question about the look-through approach used for SCR calculation. Article 84 of 2015/35 delegated act has been m
We are preparing our system to accommodate the expected S.06.04 QRT (and the revised scope of S.06.03) and we have seve
IDD, is this applicable for captives – could you outline the reasons why and where this is noted in the Directive?.Have some Eu
IFRS 17 – Impact on EIOPA’s recognition and measurement of risks e.g. in the standard model
How is the Equity SCR calculated for day trades under Solvency II? Under a dynamic Equity strategy where the equity investme
Assuming that a member
Does Commission state
Delegated has fully implemented
Regulation (EU) 2015/35 the Directive
allow a Member2009/138/EC of the Europe
State to regulate through national legislation that insur
More specifically, is such Member State allowed to issue national regulations essentially modifying/ignoring the provisions con
What happens to the group pension funds under Annex II, VII of Solvency II (as opposed to
We have identified an issue that has appeared after brexit and lack of update of ECAI list
a) Does silvicultural properties cover all types of forest/timber investments? b) Is it necessary to differentiate between pure si
It is is unclear how the SCR for exposure to, for instance flood risk, in the UK should be han
Could I please raise a question concerning the CIC table? We are in a discussion concerning
Tier-limits at Group level (Method 2)
We have a question in relation to Guideline 2 and the unilateral right to amend premiums. W
According to the EIOPA Delegated Regulation (EU) 2015/35 (Article 120) and Annex XIII, the
Article 134 (4) of DR 2015/35 states that regarding Credit CAT risk the capital requirement for recession risk shall be equal to t
Which is the right CIC to be used for Property (under construction for own use)? (CIC 94 or
Please can you confirm that the new VA portfolio referenced in the news article below is to be used in the construction of the
We would like to know what type of credit quality step is meant to be used with respect to equity positions when they are app
Is “ancillary insurance intermediary with exceptions” (Article 1(3) of IDD) entitled to distri
Following Brexit, will there be a review of the current Standard Formula property shock (25
We need a clarification on the SII Standard Formula treatment of credit derivatives used for credit spread macro hedge purpo
Suppose that: (i) insurance undertaking A owns a participation in a related undertaking D, which is a bank that is strategic for A
For most risks the SCR include geographic diversification benefits. For Concentration accid
Do capital redemption operations linked to investment funds comply with the definition of “capital redemption operations” as
In the article 2. Definitions(4) it states ‘ancillary insurance intermediary’ means any natural or legal person, other than a credit
Please clarify how the insurance undertakings shall apply in practice the provisions under CHAPTER II of the Commission Deleg
Becoming of the QRT S.05.01 COVER group with IFRS 17 With IFRS 17, P&L of insurance groups
EIOPA’s Answer to Question ID 2224 submitted on 26 November 2020 describes the amounts to
I do have a question regarding the treatment of investments in credit institutions in the mark
Shall the values of cell R0610/C0020 match R0620/C0020. The same question applies for
For groups. S.05.01 shall be reported from a consolidated accounting perspective, i.e.: Local GAAP or IFRS if accepted as local
According to the instructions of the QRT S.03.01, it is required to fill the cells C0020/R0100 and C0020/R0110 with the Solvenc
According to EIOPA Q&A 2153, Transitional Measures on Technical Provision (TMTP) should b
We have a follow-on question further to 2015-2450 Q&A No. 870 whereby it was advised that cas
If in a specific corporate structure where, • a participating holding company A (non-insurer
I'd like to understand what is the trigger for a Mixed Holding Company (or foundation) to be reclassified as an Insurance Holdi
Question regarding S.06.02 C0360 Duration. How should the following be understood in regards to callable bonds? "For assets
Does a standard interest rate swap (e. g. ESTR vs. EUSA50) has to be stressed in the Spread-Risk-Module in Solvency? If so, how
Could you please specify, what activities can be considered as operations arising directly from the business of insurance in the
Could EIOPA please
The distribution clarify whether
of insurance theisnew
products field inby
governed S.01.02 R02601(3)
IDD. Article (Direct
IDD URL to download
provides that thethe
IDDSolvency
shall notand Financial
apply Conditi
to ancillary ins
We wonder to what extent such ancillary insurance intermediary A is entitled to sub-delegate its distribution right to another
I understand as per Article 180 2) that local authorities issuers benefit from a 0% SCR. Metropole de Lyon, as per Article 72 of
I would like to raise the following question on currency risk in QRT 26.01. The requirement for R0610/C0050 is as follows: “Thi
In relation to EIOPA Q&A 1904 please provide clarity on the following matters: The question
We have found an error in the EIOPA_PensionFunds_DPM_Annotated_Templates_2.3.0.xlsx file. In the "Entry Point" sheet - th
CDR 2020/442 states that with regards to CDR 2015/35 the flood risk weights in ANNEX X should be replaced by those given in
The company added IRS position and posted cash collateral to the clearing broker. Where do we need to show posted cash co
Is there a specific database which must be used to obtain data to populate the S.06.02 cha
We have
Article theIDD
1(3) following
providesproblem
that thewith
IDDregards
shall nottoapply
the Long-Term
to ancillaryEquity (LTE)intermediaries
insurance qualification. The market
carrying outvalue of onedistribution
insurance position conw
Must the insurance be taken out at the same time as the purchase of the good supplied by a provider? Can the supplier offer t
Becoming of the QRT S.05.01 COVER group with IFRS 17 With IFRS 17, P&L of insurance groups will change. Items such as Prem
GNMA MBS are unconditionally guaranteed by the United States government. However, Arti
In the section ‘Occupational pensions statistics’ (www.eiopa.europa.eu/tools-and-data/occupational-pensions-statistics_en) th
Regarding the sheet "Lapse risk information" of the Template "Reporting Template - updated o
In field C0240 of template PF.06.02 (see appendix page 21) "alternative investments" are qu
The descriptions for the field "Interest" differ between S.09.01 and PF.09.02. Are these only
The allocation of income to the categories interest, rent, dividends, realized gains / losses
Whether the undertaking for leased assets (used for own purposes) can use valuation method consistent with annex to IFRS 1
Could you please
2) PF.06.02:a) Wieclarify if undertaking
sind Assets definiertunder local
? Gleich regulation analog
Investments (statutory accounting)
PF.02.01 is not required
? Alle Anlagen to valuate
mit positivem leased
Market assets
Value, diean
e
3) PF.09.02:a) Wir gehen davon aus, dass der Investmentbegriff sich mit dem Investmentbegriff des PF.02.01 deckt. Ist das kor
I understand that the scope of S.37.01 is consistent with the population of S.32.01 for those entities subject to group supervisi
Custodian (C0120): Is it allowed to report the capital management company in the custodian f
1. Frage: Worin unterscheiden sich die Positionen? Welche Kapitalanlagearten fließen in welche Positionen (gibt es Beispiele,
This is regarding the Public disclosure QRT S.23.01.22 where we report the group SCR for th
Article 76 of the Delegated Acts requires firms to recognise an amount, equal to the value of
With regards to the Long-Term Equity qualification, is there a materiality threshold under which it could be tolerated to sell po
Hi could i check my understanding, i have a deferred tax asset on my balance sheet, does t
Difference in the default setting of the trigger C0130 which has been changed in taxonomy 2
For operational leases, IFRS 16 requires lessees to include right-of-use asset and lease liab
We would like to ask one more time about the right way of treating lease assets under IFRS
Dear EIOPA, in Q&A on Delegated Acts on Jan 2020 (# 1922 ) you pointed out that the Right-of-Use asset relating to the lease
PFE.50.01 Member dataQ1: In case the participant has more than one DC scheme (in our jurisdiction pension funds), which fu
1. There is no unique set / category of assets that are reported in the template PFE.06.02.30, the reporting is based on whet
In XBRL Taxonomy 2.5.0 the validations states that after 31/12 2020 the validations regar
In question ID 1599: EOIPA confirms that S.19.01.21: R0100/C0180 = R0100/C0170 = R0100/C0110 and S-19.01.01: R0100/C01
In QRT S.06.02 the following can be read for Structured notes: “Excluded from this category are fixed income securities that ar
In relation to the aforementioned regulations, it is established that:- the contracts on which the portfolio of insurance or reins
For a product that has a future premium and payment cash flows:Would it be possible to apply matching adjustment to the ob
We kindly ask you for clarification regarding an issue about the capital requirement for med
The underlying assumptions for the expense risk submodule are described in EIOPA’s document
E.02.01.16:
We can see Can
two you please
possible clarify
basis for whether transitional
determining measures
the top 10 on Technical
that would Provision
be consistent with should be included
Q&A 1214:- in single
order all this QRT?
name exp
We would be very grateful if EIOPA could confirm if either of these approaches (or indeed some other approach we have not c
What is the definition of called capital?
The answer
However, to EIOPA
C0340 LOG Q&A 1997simply
guidance is misleading
refers tofrom our point
"assets": of view.
"Identify the According to COMMISSION
credit quality step attributed to the asset" which leads u
We would welcome any clarification EIOPA could provide for this specific case.
Do you expect pending payable or receivable amount in the S.06.02 report? For example buy/
For bank accounts: 1. what is the most appropriate CIC code to use? Do you expect XT71 or
Can you please confirm if the risk margin should be included under the currency risk sub-m
What will be the F factor in the scenario where the amount an undertaking receives from the
Under the Expense stress scenario, should the expense inflation increase be applied to fu
Where an contract is in place with a third party, expenses may be fixed or limited to inflat
Please clarify on the following three points relating to Health income protection disability
Under Life Lapse scenario Article 142, the stress should be the most onerous of the up/down
Under IFRS 16 there is a lease right-of-use asset and an associated liability for future rent payments on the Solvency II Balance
Are question
My registeredis insurance
related to intermediaries also included
the valuation under in the
the equity scopeofofanArticle
method 10(8) IDD?
non financial participations which is dedicated to the de

Criteria for Long-term Equity Investments (Article 171a of the Solvency II Directive) d) Covered liabilities only represent a part
Is the EIOPA’s answer from preparatory phase regarding tangible assets still valid?
With the change of the Delegated Regulation on 8th June 2017 (2017/1542) you have specified
In previous years together with the new version of taxonomy EIOPA has published also the draft version of the ITS for the imp
In what circumstances can a reinsurance contract that is signed after the reporting date be included in the reporting template
Should commision clawbacks be reported as "other in-flows" or as expenses with negative sign?
A freight forwarder is organising shipments of goods, from one place to another, on behalf of its customers. Therefore, the co
Where credit derivatives are used to hedge a risk (risk mitigation technique) on a particular
Could you please=clarify
"If R0010/C0010 4 or 6,how
for to include
Type symetriconly
1 exposures, adjustment to theshall
R0100/C0080 calculation
be filedofinequity shock when using transitional approa
for R0100"
This is confusing as R0100 only has C0080 as reportable anyway (all other columns are crossed out for R0100) so it is not clear
We would suggest to use TP without transitional measures on Technical Provision for calculation lapse/surrender rate volume
For investments in private equity funds there is normally not possible to report Quantity in C0130, S.06.02 List of assets. Can
When
2. If thea risk
company sells equity
(insurance there
policies) will up
is built be with
a short term cash
a primary receivable
policy during
(lead), with thethe time thenumber
associated shares been sold but policies:
of secondary the settleme
Can one draft a single standard IPID from the primary insurance company (lead), or should the secondary insurance company/
Can you please
According to theshare intermediary results
EIOPA-BoS-14/173 guidanceof the calculation
(Guideline 27 –ofRe-aggregating
the 66 bps volatility
the net adjustment for thethe
losses to derive USSCR),
for 26th ofdis-aggre
if the May 202
Therefore the aggregation of net risk capital figures with the correlation matrices defined in the delegated act (art. 121) does n
Is it possible to specify “original currency” as the currency of gross Best Estimate claims provisions valuation?
We have a question related to BV735 with respect to covered bonds. In Q&A 872 it's stated that covered bonds should be par
In previous Q&A for question 1225 EIOPA has answered the following" The provision set out in Article 109a(2) Solvency II cann
Is there any reason why there is no threshold at all? The validation BV870 requires an exact match (on Euro cent level) wherea
Regarding validations BV773 and BV775 (the total of expenses reported on template S.05.01 must be positive), in a specific ca
As at 31.03.2020 the entity had a foreseeable dividend that would usually be disclosed in S.23.01 at R0720, C0060. EIOPA issu
Ich hätte eine Detailfrage hinsichtlich der CIC Code Klassifizierung in der List of Assets. Diverse Geldmarktfondsanbieter investi
Regarding validation BV902 in case of zero loss-absorbing capacity of technical provisions, which value should be reported in t
We received
Different an error
values while
for the submitting
“Unit Solvency the annual
II price” QRT'spercentage
or “Unit 2019."The amount/estimate
of par amount Solvencyof the overall
II price”adjustment for loss-absorb
are not necessarily a qual
Please note that we are not talking about major deviations, but small differences due to the reasons mentioned above.Additio
Total number of shares CIU X = 5000 (1000+500+1500+2000)
We
As thehave 300 shares
subsidiary in Share
would class be
no longer B. How should
recorded we calculated
in one the interest
row in S.06.02.04 as inof theshare
soloclass B?Should
reporting, we calculated
but instead the interestt
be consolidated,
Is
BesttheEstimate
above interpretation
Claims Provisions on how to record anrecoverable
– Reinsurance “Asset pledged – Yearasend
collateral”
(discountedin celldata)
C0100 in S.06.02.04
- after correct?
the adjustment for the counter
Net Undiscounted Best Estimate Claims Provisions – Year end (discounted data): {S.19.01, C1560, R0660} = {S.17.1.01, R0250}
Some instrument as subordinated notes have very long maturity date but they also have, in specific cases, First Call Date whic
This relates to a clarification around “Article 38 Risk Margin – Reference Undertaking” foc
Dear colleague I am a product manager at CoreFiling, a provider of XBRL software and service
By way of numerical example could you please explain the implications of paragraph (2) of Article 213 of the Delegated Regula
With respect to the amendment to Article 337 in 2019/981, I have a question on the followin
There is a question as to whether paragraph 5 of Annex III is also applicable when calculati
Which
- Total is the g written
annual factor related
premiums to CQS
are 3.82?
equal iftothe
EURintention of the regulator was to apply g factor 73%, I cannot see the need to
80 000 000.
The applicable risk factor is 100 %.
How to complete cells R0400 R0410 R0420 R0430 R0440 - C0320&C0330 ?We have a different risk weight and sum of exposur
According to EIOPA logfiles of S.08.01 (C0330 Counterparty Group) en S.08.02 (C0270 Counterparty Group) this field is only ap
Article 116 (6) states that the volume measure for reserve risk shall not be a negative amount. There is no such Statement abo
According to the article 188 (5) of the Delegated act 2015/35 we would like to know why Bo
Are
The pension
contractfunds able toininvest
is reported S.12.01 a strategic
as a Unitasset-allocation
Linked product with to EUOptions
compliantandand registered
Guarantees.
Regarding the calculation
If the look-through approachof capital
had beenrequirement
used, the for operational
Total Solvency IIrisk basedof
amount onthetechnical
daughter provisions,
asset would should the
have technical
been provisb
calculated
But we would like to know if we have understood this right how to report the values of the funds with the nonlook-through ap
Why do you ask to report the number of vessels below 250k whereas in delegated acts, you ask to evaluate the risk of vessels
We have noticed different treatment of insurance premium tax related to volume measure for premium risk. In some instance
We would like to confirm the interpretation of Article 279 of the Delegated Regulation. The Regulation states in sub (1) that if
One of our undertakings
Background to SIF: has positions in the CNH currency (Chinese Offshore Yuan). Because this is nog an official ISO 4127 cu
SIFs
2. If so, for non-linked products, do Law
are subject to the Luxembourg of 13 February
we include 2007 (SIF receivable
dividend/interest Law). The SIF regime
within the was
assetamended by theorLaw
market value, of 12the
report July 201
receiv
3. Or, would receivables and payables be considered as part of Cash?
When calculating group solvency according to Method 1, may we interpret the contribution
Article 134 (4) of DR 2015/35 states that regarding Credit CAT risk the capital requirement for recession risk shall be equal to t
For the Standard
According to answerFormula lapse stress,
on question 1290 should
(Answers wetostress
(EU) the BEL gross
2015-35 of reinsurance
supplementing or net?
Directive If gross,recognition
2009-13) what is theand reasoning
valuationfor
According to IFRS lease assets will be presented as property, plant and equipment and investment property so the proper line
Can
or the valuation of tangible assets be used at the cost presented in the financial statements if the value of these assets is 0.2
b) the EUR swap curve as published for example by Bloomberg plus an adequate credit spread when using the DCF-method to
Upon adoption of IFRS 16, the business will recognise right-to-use assets under lease contracts as a gross up of assets and liab
We
IFRSwould like to
16 Leases areask
dueyou
to ifbethe amountfrom
effective of deferred
1 January taxes
2019.includes
The newdeferred
Standard taxes included
requires in the
leases IFRS balance
to recognise sheet?
nearly all leases on
(i) Can we please check if there will be any changes/updates to the Solvency II guidance to
Value of 1000 and associated accrued interest of 5 in statutory accounts. Is our understanding correct that the SII value reflect the new IFRS 16 requiremen
of this
Would there be any difference in treatment if instead of a "Bank Deposit",
Do we have to offset deferred tax assets and deferred tax liabilities in the SII Balance Sheet? the asset is a "Corporate Bond", "Cash at Bank" or a
In
WeArt 15 EU-Regulation
presume that SII will35/2015
follow IFRS we find rules forprinciples
recognition the recognition
and applyandSII
valuation
valuation ofrules
deferred
to the taxes.
leaseThis is to
asset and beliability.
done according
Is this c
Further, has it been considered how these assets and liabilities will be treated in the standard formula SCR?
Article 307 of the Delegated Act require a comparison, in the RSR, of the current reporting period's underwriting performance
One
In of the
case undertakings
a Swedish insuranceunder our supervision
undertaking has a question
has occupational regarding
retirement filling out
provision the new
business, template
certain for LACDT
provisions information
of the IORP Directi (S
Regarding the information to be detailed in S.06.02.01, we are wondering whether an asset recorded in the “special register”
Could
There you pleasecircumstances
are some confirm our following
where line understanding
items have very of thelowdisclosure
values (eg.QRT S.19.01.21.
0.000085) whichWecorrectly
think that the entry
round of the
to 0.00. Undercellthe
R0
We
Thus, would therefore
we wonder request
about that the validation
our potential is either of
misunderstanding reverted
the new back to non-blocking
choices 2 and 3 of the status,
C0310 or fields.
amended to permit the repo
Could you please confirm our understanding or, failing that, specify the understanding we need to have?
In the website of EIOPA I found a draft amendment of ITS on Reporting for the Solvency II S.06.02, S.08.01 and S.08.02 dated f
For registered securities, no direct issue rating is usually provided. In such cases, the rating of similar security with an equipolle
Referring to EIOPA Q&A 1946 negative amount (CIC 7 not allowed (BV989). If there is no case of an offset in the balance sheet
According to validation BV823 (S0802) and BV1014 (S0801) Premium paid to date must be >0. If no option is for the Interest R
Is this applicable to Interest Rate Swap (XTD1)?
We would like
S(R).26.07 C0300 to confirm
R0300 ->that theourLOGinterpretation
guidance indicates of thethis
reporting
shouldthe be revised SR.25.03.01("Share
a percentage/ratio is correct. We
of...") note thatinthe
- however DPMadditio
it is m
Can EIOPA confirm what should be entered into this data point please?
Can you please clarify the deadlines regarding the publication of the SFCR for undertakings that produce a single group SFCR. W
Can
There you
areplease
instancesconfirm whatswaps
in which shoulddo benot theincur
deadline for single
any upfront group
fees andSFCR for thethe
as a result, year to 31 December
premium 2019be
fields cannot - 14 or 20 weeks
positive but ze
Do you agree with the interpretation that these 4 fields can be either zero or positive?
We have an issue about the new control BV1072 (Changed in the Hotfix). This control doesn't seem right because we have no
R0298,C0080
are according to the annotated templates supposed to be reported (they are not "Crossed out"). This is inconsistent with the a
When the samewhen
For S.10.01.01, unrated C0090assetwasis held
merged in bothwithaC0080?
unit-linked For portfolio
S.11.01.01,andwhen
in a non-unit-linked
C0050 was merged portfolio, and article they
with C0040?Are 105anew
is used
for
Also, where can I get the revised Annex I, II, III, IV, V for 2019?
In theory this should be possible, but the Luxembourg regulator claims that can’t register me, as an intermediary of the Irish c
Iifwould
{c0140} likeempty
to know then what your =view,
{c0170} is the
{c0140} right place
* {c0380} to be registered as an agent of the Irish company?
+ {c0180}
Message:
What is the criteria to ensure that in S.06.02 an Issuer Codethe
The "Total Solvency II amount" is different from product ofthat
is reported "Par amount"
breaks this and
rule?"Unit percentage of par amount S
BV992:
BV984: {S.06.02,c0210}
{c0290} like '##3#' {S.01.02,
or {c0290}c0010,r0050}
like '##7#' or {c0290} like '##8#' or {c0290} like '##9#' --> c0360 = empty
Message: Item "Duration" should not be reported in case of CIC codes ##3#' , '##7#' , '##8#' , '##9#'
I ‘ve a request about the look through process. In fact, to fill the template S.06.03,is it necessary to put all funds (including fun
Given that the the
so, ultimately, articles
R0400 referenced
value bringsare only
in therelevant
linear MCR in the context
from C0130 ofR0300
Standard Formulaabove,
calculation reporting,
thatplease
is sumcould you confirm
of 'Linear formula th co
In summary, our MCR calculated figure in S.28.02 C0130 R0400
2. Option "9 - no rating available" shall be used, when External rating (C0320) is blank does not involve in any way the notional MCRs amounts in S.2
Both case, External rating (C0320) has been left blank. In which situation Option "9 - no rating available" shall be used for Cred
Could youdifferent
confirm than option 1)6 – CIUs for which for the “equity risk type 2” is only referring to CIU inwhich the underlying compris
In the identical datapoint,
In der Versicherungsvermittlerrichtline as there no filter,
(IDD)so could
sind youErwägungsgründen
in den please help us to know if our
15, 28, 38,interpretation
in Artikel 1 Abs. is correct or not so
4 lit. a, Artikel 14,that
Artikw
Ist aufgrund der Vorgaben der IDD für Versicherungsvermittler ein internes Beschwerdemanagement verpflichtend im Untern
The
Please answer
can youfor confirm
Q&A 1849 thedoesn't
correctseem
Solvency in agreement with taxonomic
II line of business control BV1030
for the allocation published
of liabilities on thefrom
emerging 15 july
pet 2019Indeed
insurance prod th
The differences in premium risk and reserve risk parameters within the Standard Formula are materially different for each, and
Credit and Surety
Furthermore, if the business : The capital
life undertakings reportrequired
a netfor SCRrecession
of -15% vs risknon-life
shall beundertakings
equal to the-17%,loss inwhat
basicdoes
ownthis
funds of insurance an
entail?
ICan
amyoumainly refering
provide to theinformation
detailed BSCR COMPOSITIONon how the– treat STANDARD FORMULA
the risks associatedUSERS Page
to SPV 18 Figure
notes held by27anofundertaking?
the European Insurance O
Can you confirm that the treatment as set out in the Technical Specifications for the Preparatory Phase (SCR.5.148) is still appl
S.03.01.04: Are collective investment undertakings (UCITS according to Directive 2009/65/EC Art. 1 (2) and AIFs according to D
Does the risk-free rate referenced for discounting the cashflows in the formula in paragraph 1 of article 37 include the use of U
When projecting the underwriting SCR through time, should the RFR curve be assumed to be static (i.e. the 10y rate in a year f
In the S.08.01 we report the opening price of the future as the Trigger Value. Do you expect the closing price of the future to b
Should investment management expenses and overhead expenses be stressed on a calculation of capital requirement for life-
Under
ThereforeArt 10 of IDD,
in row R0610employees
should be of presented
insurance undertakings and intermediaries
just those assets/liabilities which are
are subject
sensitive toto the increase of the foreign curr
Is
Theour interpretation
guidance suggests correct?
that these should not be eliminated within the individual ring fenced funds balance sheet (i.e. SR.02.01
2) Guideline
Example: 15 advised that transactions between a ring fenced fund and the remaining part should be eliminated on consoli
Is it correct to include the financial asset granted as a collateral to a third party entity in the context of a security lending trans
Does EIOPA view all contracts regarding claims handling as outsourcing of a critical or important operational function or activi
Could you kindly confirm that there are no catastrophe shocks prescribed for Legal Expenses insurance and proportional reins
A Dutch reinsurer accepts business from Thailand (directly, not via a branch). Is our understanding correct that this should not
The guidance
Concerning thedoes
bondsnotwith
mention Government
a qualifying guarantee agencies
by theas European
valid issuerCentral
entitiesBank,
to classify an asset
EU Member as Government
States' bond (CICand
central government ##1
Provided that the guarantee is not dependent on the currency of the issued bonds, economically there is no difference betwe
Any
Could assistance
you please in this
let usregard
knowwould be greatlyisappreciated.
if the approach fine or do we report one row per distinct price in part 2 for a case when the Un
Also, do we report the MAX or the weighed price if reported in a single line ?
According to COM(2018) 169, "Article 215(1) of Solvency II establishes a general rule where
For the purpose of caluclating the lapse SCR, should the SCR be assessed at an individual policy level or homogeneous group le
Proper presentation of Reinsurance receivables and Reinsurance payables that are not past-due or not due for payment by th
Should ordinary shares (shocked under Type I or Type II Equity Shock, bought commercially e.g. on a stock market or as private
Does an insurance product could be "shocked" in the NSLT health insurance underwriting risk sub-module and in the health re
Can you please advise where we should include the Reinsurance accepted business in the QRT – S.04.01. The log file states th
As
Foryou know,
report Brexit- C0040
S.30.03 may affect many aspects of Solvency II standard formula and reporting, including non-life and health Cata
and C0050.
We
xist would needtimetable
a concrete details onorthe type of reinsurance
preliminary to take into
dates for amending theaccount
changesfortothe
the"layers" ? Regulation 2015/35 mentioned in th
Delegated
Could you please give the dates, if existing.
According to EIOPA
This value shall logfiles of
be reported S.08.01
only where(C0330 Counterparty
the split between R0461Group)
to en S.08.02
R0483 (C0270
could Counterparty
be derived from theGroup)
method this fieldfor
used is the
onlycalc
ap
However, R0480 does not contain this sentence. It seems that this was simply
Could you please clarify why this difference? Is something that have to be amended? forgotten. Could you confirm this and take this u

Regarding
4) materialtaxonomy
change in 2.4.0,
valuation I would like to shareresulting
of participation the following remarks
only from and point
different out potential
methodology issues. • between
of calculation In QRT 26.01.
quarterlythe cel
an
5) material change in valuation of assets included in S.06.02 / S.08.01 resulting from impairment (i.e. the receipt of informatio
In the website
Article of EIOPA we
187 of Delegated found a draft
Regulation amendments
(EU) 2015/35 to theamended
has been implementing technical standards
with COMMISSION DELEGATED for theREGULATION
QRT: S.06.02,(EU) S.08.01
2019a
The
We haveDefinition for Government
a question regarding the Bonds in ANNEX
“Insurance VI of
Data COMMISSION
Point Model and IMPLEMENTING
Taxonomy 2.4.0 REGULATION (EU) 2015/2450
(Published 15/07/2019)”. hasn't
In the been
Solo-QRT
However, in theespecially
For the parent, Group QRTs in theS.25.01.04
absenceto ofS.25.03.04
quoted market thereprices,
is no reporting requirement
its participating interest regarding “Approach
is recognised using to thetax rate” and
adjusted eq
Please advise whether this understanding is correct and, if not, the mechanism by which only unrestricted own funds are inclu
Will there be implemented changes to the Delegated acts that will affect insurance companies before 2020 based on the inter
When will the amendments
We understand from your response to the Delegated
to Q&A 1859 Actsthatbe implemented?
we should continue Is it possible to have
to suppress a range
Issuer Group of in
dates?
the S.06.02 QRT where
Please
In S.23.04.04.10, an insurer has two issues:- The sum of C0750 till C0840 is not equal to C0850- The groupand
can you clarify that this approach to suppress the group entity is NOT required for the S.08.01 QRT has that the with
entities C0330 no
We find
Acc. to EUthat the sum
35/2015 of C0750
assets till C0840shall
and liabilities should be equal toin
be recognized C0850 since this
conformity withaffects the SII ratio.accounting
the international Where canstandards,
the insurertherefo
put th
As IFRS 161>isEUR2CHF
Example nothing else but a balance
(reporting currency sheet extension,
is EUR)> Notional theshort
valuelegof (base):
RoU Assets is basedEUR>
950,000.00 on the discounted
Notional future
long leg payments
(local): 1,078,4
Example 2> CAD2USD
2. Recognition and valuation (reporting (base) currency is EUR)> Notional short leg (local): 300,000.00 CAD> Notional long leg (local):
We could not find any provision in Solvency II regulation and GLs that would require or suggest specific accounting treatment
InILondon
If follow theStock Markets some
instructions for boxesof the Q1asset
to Q6 prices are quoted
I calculate typically
the Excess in pence
of assets overand not in pounds.
liabilities value which Hence please
equals L27clarify
on theshoul
bala
Please could you explain how you expect this reconciliation to work.
In the following case, is our interpretation correct?If the largest fire risk concentration located within a radius of 200 meters is
Can
Is thewe determine
reference to that the capital
'Guidelines 25 torequirement
30' correct, for or isfire risk,awithout
there typo and deduction
should it of theto
refer amounts
Guidelines recoverables
25 to 30? from reinsurance
The
In yoursection
answer'Chapter
datedIII6 The
june"prudent
2014, youperson" principle
stated that and the
"Country system of
of custody governance"
is mandatory toisCIC
Guidelines
categories 251toto30
6. on pages
EIOPA will70clarify
to 77
Withinon
Based thethelastcurrent
2.06.02definition
log file (annex II of the ITS
of government under consultation
provided from december
in the CIC definition, 2014 to
bonds issued bymarch
agencies,2015)foritexample,
is said that "coun
fannie M
Could you please confirm what is the final position of EIOPA iro treatment of securities issued by corporation or agencies (Fred
Referring
In QRT S2701* to CICcells
9 properties
“Other non-life- what catastrophe
is expected in cell A17
risk”: "issuer
andgroup"? All our reported
C17 (RT/Other properties are
non-life catastrophe owned
risk) by the undertakin
are different from cells
Could you confirm this difference and explain why those cells are not the same?
In the document « Taxonomical business validations », in the validation rule « Annex II Logs - S.26.04:A26 + Errata », "Diversifi
ICould
wouldyoulikeexplain
to ask why you don’t
a question subtract
on behalf of the “NSLT
Skandia Health premium
regarding the reporting and reserve risk” too?
of Duration.
Generally,
Could you please provide some clarifications of what should be coded to XL and XT? securities if we do not have access to 3
is it acceptable to use a simplification to calculate duration for fixed income
Additionally,
We previouslycould youACPR
ask the please onprovide
this topica fewandexamples
they quiteofagree what with
would thisgoapproach
to XL anddespite
XT? they say that only the EIOPA may de
Please
This 5%can you assist
retention ruleusison
notthis topic andintell
mentioned TheusDelegated
if our customers
Acts. request seem justified? And if you agree on which version of
Is
We've got assets in our portfolio (on-balance) that are borrowedActs?
this rule still the same as it is not mentioned in The Delegated from one of our contract partners. These assets are not borro
In relation to A9-Near leg amount our position would
I'm requiring your assistance in order to clarify EIOPA expectation regarding be the borrower in a lending (and againfor
sign convention - no security
report lending), butinwhat
S.08.01.Indeed, this
Same question for field A18 SII Value and A24/A25 Swap delivered / received currency
For the the
Within cash„Technical
collateral Specification
(given and received) how should Phase
for the Preparatory be reported
(Part I)” in [SCR.9.124]
S.06.02 (Assets-D1)
document ? Under the same –entry
(EIOPA-14/209 "Collateral
30 April 2014) P
Can you please confirm that the current provided QRT asking for the “last 12 month” is correct and we do not have to provide
If a group
Please canhasyouan insurance
help clarity for undertaking
the following at the head of thesituation.
hypothetical group (ieLet'sno holding
assumecompany)
we have an – does it need toholding
EU insurance do 'Group' templat
company fu
Many thanks for your clarifications to this question
While it is clear that it is required to report S.25.01.l QRTs for the RFFs and for the Remaining part “in addition” to S.25.01.b Q
For undertakings with RFFs, is the submission of S.26.xx.l and S.27.01.l QRTs for the RFFs and the remaining part exhaustive or
The question refers to G.26. and G.34. in the Technical Specifications dating from April 30, 2014: Should the variables marked
Where we hold repurchase agreements and reverse repurchase agreements to replicate the returns from a government bond
Is this field applicable for swaptions i.e. are we required to report trigger value for swaptions? If so, what should we report as
The field requirement indicates that duration for investment funds mainly invested in bonds should be provided. For mixed inv
On SCR-B3A S.26.01, how should reinsurance assets which are affected by equity risk be shown? Should such assets be shown
Fiel
ShouldA10A12 in AD-D1-L-S.06.02
contain all assetrequires
types in that the "ultimate
a linked fund (e.g. parent
includingundertaking of issuer"
debtors, deferred taxis etc)
to beorreported. How farassets?
just investment do you expect
The definition for A12 in the technical annexe guidelines simply says "Assets held
The explanation also says that for A31 and A32 the LEI or Pre-Lei should be reported. If none is available, this item for insurance products where policyholder
should notb
We are currently using the LEIs and Pre-LEIs for our derivates. Is it right, that we need to report the (Pre)-LEIs also for our bond
PrepPhase_TAII_Errata_QA_DPM,
Question 1For entities which use the Q/A 86, sheetand
Deduction “S.26.03”:Why
Aggregationshould method: be should
in fact for theythe cells their
report that represent
SCR in thevalues of Assets
Own Funds temp a
Question
Our intended 2Forapproach
the aboveis,mentioned
therefore, entities whichcalculate
as follows:• use the aD&A method:
‘notional’ should
A11B theytemplate•
for this report their Deductions
input this valueinofthe Own
A11B Fund
into th
Can you confirm our approach is suitable?
An alternative approach is to enter identical numbers in A1 and B1 for the value of the assets and identical numbers in A1A an
Can you confirm which approach is appropriate for these cells (and also for cells A2, B2, A2A and B2A)?
Regarding
What amount cell of
A0SCR Fund number:
interest rate should
has tothisbe identification
reported for the number really be
"remaining a number
part", RFF andorundertaking
is an alphanumericin each code
of the(e.g.
forms RFF123
S.26.
a)S.26.01.b Interest rate 100S.26.01.l RFF Interest rate 100S.26.01.l RP Interest rate
Should Canadian provinces be classified as CIC 14 for ‘Municipal Government Bonds’? The description for municipal governme 0b)S.26.01.b Interest rate +50S.26.01.l RF
It can be argued that the Canadian provinces are regional government as they are considered to be co-sovereign divisions and
For
S2701 QRTsKF7(Quantitative
: KF7=SUM(KA7:KE7)Reporting Templates) is requested to provide the NACE code (Issuer Sector).I would like to know where
Which
S2701 LA12 formula is relevant ?
: SCR_CREDIT=SCR_DEFAUT+SCR_RECESSION.
Which HA5
S2701 formula is relevant ?
: SCR_CREDIT=SCR_DEFAUT+SCR_RECESSION.
Which formula is relevant ?
S2701 HA5 : SCR_MARINE=SCR_PLATFORME+SCR_TANKER.
Which
2) Assumingformula is relevant
EIOPA does which? is our assumption, do you expect the summation on S.06.02 where cell A3 (if the indicator is U
3) Will EIOPA accept there will be a difference bet A12 and S.06.02 and reconciling differencesexplanation is presented in a se
Please give us a more in-depth explanation on how to fill in the different columns in S.02.02 lacking field/cell no. E.g., what is t
In cell A22 of S.08.01, should an outflow payment be positive or negative?Also, take the example of a total return swap where
It is not exactly clear what should be reported in cell A6 (Surplus funds) or cell A12 (Reconciliation Reserve). Should the IFRS R
Regarding the quantitative reporting template S.01.02 I would appreciate a confirmation on the following issue:In the latest ve
Regarding the quantitative reporting template S.06.02 for the preparatory phase, could you publish in this Q&A the final defin
There have been added field A23A to accommodate the underlying type of information (monetary or metric), it seems there n
What
Currency is theforsignificance and difference between the swap “price” outlined in A24 and swap “notional amount” outlined in A25
Derivative Notional
A number of
Derivative questions
Notional relating
for Index to the interaction of the currency and the derivative notional in A10 / A15 of S.08.011) What c
Options
In cell A15 on S.08.01, should the strike of an index option be allowed for? Consider the following example. An insurer purchas
I have a question regarding reporting of ultimate company in the assets form i.e. Portfolio listing – S.06.02 (formerly D1). In th
S.02.01 cell A21 if‘Insurance
So for example, a derivative & Intermediaries’In
had a single underlying the Errata
bond,ondotheEIOPA
Preparatory
wish toPhasesee cell theA9Log files of this
populated onlycell changes
where that from
bond‘Amo is al
How would this work where derivatives have an underlying index? Is this still to be
We see some contradiction between Technical Specifications (TS) and QRT content for HealthCat submodule.1) According to T populated with regard to Portfolio?
Please,
How let usbe
should know,
treatedshould
the SCRwe submit information
per country about non-EEA
in the different health exposure
catastrophe to HealthCat
risk sub-modulesrisks and how
(i.e. to include
mass accident,this informa
concentra
Does it mean that country "c" only refers to Annex HUR3? Or Does it mean that the
Cell A31 in S.06.02 requires the disclosure of the LEI of the issuer, please confirm to which asset types this applies. template is wrong?
We understand
However, that thisspecification
the technical will apply tofor Corpoprate
Preparatory Bonds
Phase buthave
if thisthe
applies to Goverment
absolute floor as " (i)BondsEUR 2will 500a 000
closed
forlist of LEIinsuranc
non-life be made
Please confirm which absolute floor should be used, and if it is that contained in the Technical Specification for the Preparator
How do we define group RFF in SCR B3 (l, g) reports and how is it different from the RFF we are reporting at the so.o level. (b.
In the prescribed
A follow-up questiontemplate
to Q&A of N°
EIOPA51 and(S.25.03)
31 (n. the
3). Insurance Entity is free to fill in its components that contribute to the Solven
Do we need to report in template S.33.01 Standard Formula data of insurance non-EEA undertakings, consolidated with Meth
According to the Guideline
However, participations G.22. in the Technical
in (re)insurance undertakingsSpecification,
which arewe notunderstand
subsidiaries, that the RM for the
if consolidated group
under is the sum
method 1, doofnotthecont
rm
Should we then report participations in (re)insurance undertakings which are not subsidiaries in S.35.01? If yes, for the purpos
S.01.02 Balance Sheet (cell A8D or A14C)How do we classify our ABS portfolio in the SII Balance sheet? Other Loans and Mortg
Advice is needed with regards to the eligibility of classification within the participation line in QRT S.01.02 (cell A6).The log spe
S.06.02 - Participation
If information is required,flagcould
(A16):It is not
EIOPA clear
also whether
clarify whatfor solo be
should reporting
populated (by asundertakings
the Issuer for belonging
Mortgages to aand
wider group),
Loans? the pa
Should it
CIC 9:
For Could(D1)
S.06.02 EIOPA clarify
field that Issuer
A6 (Asset pledged Information is not
as collateral) required for
is requested toany CIC the
report 9 assets
Asset(and givennot just CIC
within the95 as per the
following regulation
closing list:- A
Since
Besides,theQ&A scope 63ofandthe66field
listsA6 is cells
the to display
wherethe theasset
splitpresent
betweeninitems
the Balance Sheet,
is optional how dothe
regarding we column
display theon the"Collateral
Statutory forAccoun
secur
Could
Use ofyou confirm
internal which
rating approach
(reporting for isthecorrect?
use of internal rating):
the LOG of QRT S.06.02 requires the external rating to be provided for each eligible asset within the scope of the QRT. Howeve
In your answer to questions 32 and 33 you state that the correct formula for A14C is A10 + A13 – A11 – A12 + A14A on templa
Should
Technical thisAnnex
be B10 + A13
I says that – A11 – A12S.35.01.g
template + A14A - (oldi.e. using
G14) theis a Gross
list of Basic
technicalSCR provisions
rather thanthat thecontribute
Net Basic SCR (otherwise
to group technicalthe prov
Loss
The definition
"... and of cell R1 includes the following: "When method 1 as defined under Article 230 of the Solvency II Directive is use
or a combination".
Which is correct?
As the collateral is at a deal level and no direct apportionment to the individual tranches applies, how should the collateral val
We assume that the collateral value is at the date of the report and not at issue is this correct.
In
It isrelation
therefore to QRT
unclear S.32.01.g,
exactlyI have whereencountered
different employeemyself withloansthe arefollowing
to be placed question:
in theInSIIQRTs
balance S.06.02
sheet. andOur S.08.01 a company
assumption is theh
Please
If one of confirm our assumption
the entities that meet the is correct.
requirements to be reported in this template has 2 Ring-Fenced Funds (RFF #1 being the m
a) One line only, indicating cell R1 = "Entity Level"b) One line for RFF #1, indicating cell R1="RFF"One line for RFF #2, indicating
Recently,
For type ofI have read the"11.
undertaking question
Specialand answervehicle
purpose of Q&A process on
authorized in SII Technicalwith
accordance Specification
Art. 211 of (link https://eiopa.europa.eu/filea
Directive 2009/138/EC", in effe
Finally will this type of undertaking be included in A1A Cover premiums, claims
Under Group IFRS index-linked and unit-linked assets are reported on multiple lines, whereas under "Solvency II value" and expenses under full Solvency II? column
The question is, when mapping the Group IFRS to the “Statutory accounts value”
Under Group IFRS, all subsidiaries (undertakings/participations that are dominantly influenced) are consolidated on a line forcolumn is it your expectation that Groups wil
The question is , when mapping Group IFRS to the "Statutory accounts value" column
Is is expected to be IFRS numbers per the statutory accounts or should the IFRS numbers be reclassified onto a Solvency II bas in Solvency II balance sheet is the requir
For example entities treated as adjusted equity method under Solvency II but full consolidation under IFRS.
In
In relation
the interim to cell A2 of QRT
templates G04-S.34.01,
issued, there arewe twowould
fieldsto askwere
that for aadded
clarification
i.e. Totalon the followingand
Par Amount issue:It is said that
Percentage that “When
Par Solvency th
II Val
Could
If youwas
the cell please provide
definied further guidance
as "profit/loss" on what
we would is required
understand foritthese
that is netfields and Since
of taxes. if the the
definition provided
definition statesabove
"total are correct
performan
Could you clarify which one is correct?
CDS is required on both D2O and D2T templates. It also appears that it should be included on D1S as a hybrid structured note?
Standard
When an held market asset practice, as defined
is negotiated on awithin the ISDA
regulated marketMaster
(RM)Agreement Template,trading
or on a multilateral meansfacility
that any amounts
(MTF) due in by
, as defined theDirectiv
same
Also,
2. Couldwouldyou,itplease,
be consideredclarify ifacceptable
the cell A17 to(Premium
derive CICpaid/received
country code to fromdate)issuer's
is alsocountry
applicablecode? for futures? If yes, should the aqu
3. Could you, please, clarify if the cell A31 (Unwind trigger of contract)
2. In the LOG of the cells A7 (Item Title), A9 (Issuer Sector), A10 (Issuer Group), A11 (Issuer Country) is applicable only for credit derivatives?
it is stated, that this item
3. In the definiton of the CIC country code it is stated that if the asset is listed in more than one country, the country should be
What
We were CIC questioning
code group should us about betheused for investment
scope of entities to deposits
include(notin thetradable)?
templateShouldG01 : CIC group 5 structured notes be used (as
- Is it only required to report the entities consolidated in the S2 balance sheet / in the consolidated SCR ? - Are the non-consol
Can you confirm
Template S.28.01that andsolely
S.12.01Thereinsurance undertakings
cells B19, B20, B21 are always
equalusetoreport MCR-B4A (not
the corresponding LineMCR-B4B for composites).
of Businesses of the TechnicalReasoning
Provis b
However
• Percentage for the
of par ‘Accepted
SII valuereinsurance’
–Percentageinof the technical
par value overprovisions template
the SII value (thisthere
wouldishave
no split
been made between
reported WP,price
as unit UL orforOLbond
(col
IAwould
secondappreciate
question would if you can be, if confirm
the lastwhether
option isthe abovewhere
chosen, definitions
should arebeinreported
line withthisyourspecial
understanding
justification?and In if that’s
the same the case,
cell (t
A third
D2O questionA31
(S.08.01): would be, thetrigger
– Unwind language of the close believe
of contract:We list. Can,that
for there
example, shoulda Spanish company
be no unwind report
trigger forthe close listtraded
exchange in Spanish,
Index
Can
Where EIOPAthe confirm
issuer and if this
the acceptable?
fund manager are two separate parties we are proposing to populate this cell with the name of the
Can EIOPA confirm if this acceptable?
We have assumed that cell A13 (Currency) is not applicable to asset categories that are reported in a single line on an aggrega
Can EIOPA confirm if this is acceptable?
Derivative
The contracts
LOG guidance forarecelllogged
A9 of at D2Oourstates
assetthat
managers against
“This item is togeneric counterparties,
be provided i.e. a contract
only for derivatives that with
haveGoldman Sachs doesi
a single underlying
Can EIOPA confirm if this is acceptable?
For those loans which have no explicit maturity date (such as life time mortgages which only become due on death), we propo
Please
As such,confirm
we arethis notapproach
planning to is acceptable.
report premiums paid/received before end of the year relating to swaps, and we will report th
Can EIOPA confirm if that is acceptable?
TP - F3The LOG provides the following definition: Country where the risk is underwritten.For TP - F3 BEL is split subject to the A
Again,
Q1) Ourwhat EXACTLYwould
preference is thebe definition
to align tothebecredit
usedratings
here for accuracy
reported inand interformtoconsistency?
D1 template that are used by our internal model SCR ca
Q2) If the proposal in Q1 is not acceptable to EIOPA, can you confirm if we can report the rating issued by any external rating a
Based
Which on EIOPA’s
of the followingQ&A should
log issued in Julyas2012
be used (along withvalue
the acquisition Final in
Report on November
the gain/loss 2011 consultation),
value calculation reportedPrudential
in A15 on D3? assume th
1)
As the insurance
a result, entity'sQRT
the current IFRSwill financial statements
show some treatment
diversification of theastransaction
effects negative values costs and
based on their
others IFRS category
as positive assignment
values which seem
Cound you clarify whether "Diversification effect arising from the aggregation of
Could you clarify if there are any simplifications for captives to be considered for any risk reported in these three QRT? the risk mitigation effect ..." is to be reported
If not,
For example, should unit-linked health business that is not directly written be reported as- Health insurance- Index-linked and
My judgement is that 'Reinsurance' takes priority followed by 'Health', followed equally by 'With-profits' and 'Index-linked and
Should
Can youunitised
tell me with-profits
more about business be reported
the quarterly reports.as-
At Insurance
the moment with profitknow
I don’t participationor
which timeas- Index-linked
horizon andused
should be unit-linked insu
in the futur
if IWhen
3) want to fill out the
calculating quarterly
the reporting
materiality templates
threshold, shouldforweexample
take intoonaccount
March theonly31th 2015.
direct Which
business ortime
also horizon
acceptedshould be used
reinsurace?
Regarding the quantitative reporting template S.17.01 for the preparatory phase I would appreciate a confirmation on the foll
Regarding
In the Ownthe quantitative
Funds reportingthe
(S23.01) template template S.12.01 for
‘Net Deferred Taxthe preparatory
Assets’ (cell C15)phase I would appreciate a confirmation on the foll
is requested.
Could you confirm that this amount is equal to the calculation: Deferred Tax Asset (Cell A26) -/- Deferred Tax Liability (Cell L17
I encounter inconsistency between the reporting requirements of the QRTs and the RTS.RTS require the reporting of reinstate
Which approach is correct? Reinstatement premiums should be considered for ALL risks or only those 3 natural catastrophe ri
S08.01
S06.02 Premium
Valuation paid/received
Method Identify to dateThe payment
the valuation methodreceived
used (if sold)valuing
when or paidassets.
(if bought),
One offor options
the options andin also up-front and
the following closedperl
Values for Valuation methods for S.06.02 has been updated, new values available. However S.08.01
S06.02 Country of CustodyISO 3166-1 alpha-2 code of the country where undertaking assets are held in custody. For identifyin Valuation method still con
What if there
In relation are multiple
to QRT S.06.02, custodians?
the definition Following options
of cell A16 are possible:1)
is related to article 212Multiple
of thelines?2)
SolvencyBiggest custodian is reported?IIM
II Directive.Meanwhile, the definiti w
Could
We note youthatclarify
thewhich definition isdocument
pre-consultation correct? read “financial year ending on or after 31 December 2014”.
In this regard,
Regarding the we would likereporting
quantitative to enquire on the deadline
template S.12.01.bfor forreporting for undertakings
the preparatory phase I have having their financial
the following year ending after
question:
Under additional information, Gross BE for different countries is reported (cells from J1 to JF14).If Technical Provisions for a sp
As an addition
b) Cell A7 is thetoAmount
my previous question
of Technical related to
provisions these CQS,
calculated as Iawould
wholelike to ask you,
regarding if it accepted
LoB Life is correct reinsurance
to not consider TP calculate
(A7=A7A+A7B+
Where
1- Can youshould be reported
please the Amount
confirm that of Technical
cells A1-A13 (&B1 – B10)provisions
includecalculated as a whole regarding
the SCR corresponding to any RFF LoBwithin
Life Accepted reinsurance
the company? This is
We do not understand what this means and how it fits into the QRTs design. Can you please
In SCR-B3A LOG-S.26.01, SCR-B3C LOG-S.26.03 and SCR-B3D LOG-S.26.04, what recoverable from reinsurance shall be displaye clarify the definition of “remainin
Let's
Couldtake
youthe example
clarify of cellsbetween
the relation C1 and D1 in SCR-B3C-S.26.03.b.
Gross/Net How cancapacity
SCR of loss-absorbing both formulas be accurate
of technical if they
provisions andrefer to the SCR
Gross/Net sameofcr
Additionally,
Nevertheless,could you please
definitions clarify
for these definitions
cells for cells Appendix
in the Technical A21, A22,2A23,do notB21,confirm
B22 and B23interpretation
such of QRT S.26.04 byand
the their links of
inclusion tothe
item
Could you please confirm if this also applies to cells Q7 and Q8?
This query refers to the reporting of SCR data when the company uses a simplification. It is based on the simplification for inte
A26 Total SII amount is stated as a formula: quantity * unit sii price + accrued interest.Consider the following, a danish reporti
In relation to
A question de QRT TP-E1
regarding template(S.17.01.b)
S. 02.01in(BS-C1)
the instructions of the reported
column “Statutory accounts items there are no
value”“Loans cross-checksA14_[“Loans
& mortgages”, included. Neverthele
& mortg
It is not possible to fill A14 and A14A with different values. The column “statutory accounts value” has only A14 and A14A. Thi
Classification
However, of IORP/OFS
in the entities. From
General Comment of QRT the ‘Directiveit 2003/41/EC’,
Assets-D6 is stated that it“this
is not fully clear
template whether
includes we should classify
all off-balance an entity
sheet type of inves as
Based on these definitions, we understand that Assets-D1 (S.06.02) contains all assets (except
a) 500 (only SCR for non-RFF part).b) 580=500+10+70 (SCR for non-RFF part + SCR for RFF 3 + SCR for RFF 2)c) 510=500+10 (SCderivatives) which are on balan
For both items, the last part of the description says that if cell A04 is reported as "Y" (A04 identifies whether the undertaking u
Therefore it looks like there are different criteria for the reporting of assets and liabilities after shocks when a simplified calcul
Mythose
In question
case,concerns
that means CIC that
codesmayassigned
have two to securities
rows of the issued by supranational
templates S.06.02.02 institutions.
sharing the same I’ve read in some
ID CODE butdocument
displaying (relea
distin
=> Please tell me if my understanding is correct?
Please,
Lines LS0 could you and
(L1+L4) verify the(L6B+L7)
LS6F definition/instructions
are put in dotted in cells B1 and
in order B7 (Appendix
to point out that ifII the
- template
requiredSCR-B3E-S.26.05) ?I am
split for TP life and fully awar
non-life is no
1) Line A7B is not dotted but the description of the line says that "For the statutory accounts
I have a question regarding the answer and related to CAS59 (and others) in the final guidelines.First of all, nowhere in the imp the split between listed and unlis
Second of all, if the
Assets-D1/A24: QMP, EIOPA
QMPS, answer
AVM,isAEM,
in factIEMAssets-D2O/A29:
true, not including adjustent should change
Mark to market, Mark tosing modelfrom ">=" to "
Is there a reason behind using completely distinct categories and not,
The Log for field A12 Country of Custody provides guidance on 'international custodians' indicating for example, reusing QMP, QMPS andreturn
that the AVM as options
should be int
Can you confirm whether the same guidance applies in the case of global custodians or is
Regarding the cell A22 - Quantity, could you please clarify, in which currency the invested amount measured at par amount fo the requirement to return the sub-c
The definition of the cell A26 – Total SII amount implies that the amounts related to the above mentioned cells should be subm
II have
believe the formula
noticed C50=MAX(0,(MIN(B50*0.25,
your comment number 900 in the AppendixC46))) is incorrect.
VI of EIOPA According to L2 Article
Final Reporton Public72 EOF1, it should
Consultation be C50=MAX(0
No. 13/010On the P
Could you confirm if this is correct?
In the technical annex for S.06.02 (Assets-D1) cells A7 (Item Title) and A8 (Issuer name) are defined as not being applicable for
We
Is it would
possible liketoto understand
estimate thosehow the requirements
capital information regarding
based onloans to senior
simplified management
methodologies board
(e.g. and loans
interest to other
rate risk basedindividuals
on the av
Should EIOPA (and NCAs) take into account the proportionality principle when assessing the adequacy of such estimations (e.g
In QRT S.08.01 Old Assets D2O please advise what syntax to use (is it a percentage?) and how many decimal places to present
Please let me ask you question regarding cells for equity risk - when duration based approach is used. I am wondering if cell A
Cross-Check
Is it possible CSG6 (QCGS1)Having
to obtain read the
in its Excel version questions
(i.e. .xls file) 14theand 25, could
"Appendix III:we conclude
Changes LOG" that
ofthe
theCross-Check for theFinal
document "EIOPA group templa
Report o
IInwould really appreciate if EIOPA could send me or publish this Appendix in the website.
template S.12.01. Technical provisions Life where should one report the accepted reinsurance on anuities stemming from n
Further,
QRT Assets in the annotated template,
AS-D1-S.06.02 the definition
Cell A9 Issuer Sector: for cells A7 to E7 reads: "BL/Life [other than annuities stemming from non-l
Do
Theyoulogsagree
issued that the 2012
in July latestforNACE
formclassification
G04 specified should
that be theused
scope (Rev.
was2.0), dating fromin2008?
for companies these The 4-digittypes
category NACE code4.should
only:- Insurancbe
Does
S.33.01 this stillG03)
(old apply to S.34.01?
appears only revlevant to insurance (& reinsurance) undertakings using the D&A method of consolidation an
If all companies in my group are EEA based AND we use the accounting method of consilidation (method 1) THEN this QRT doe
Please, could
Please, could you you verify
verify the
the formula in cell in
check formula A18 (Annex
cell II - template
A21 (Annex MCR-B4A_S.28.01)
II - template ?The formula
OF-B1Q LOG-S.23.01.f.g) ? stated in that cell is: A18
The formula stated in that cell is: A21= A1+A2+A3+A4+A6+A8+A9+A12A+A13+A15+A16+A18 -A502 -A607.There is no cell nam
Question Cross-Check CAS34 to CAS38 (Technical Provisions template – S.12.01)The link to the cells in these cross-checks is ea
S.02.02 Assets and liabilities by currencyIf our assets and liabilities are more than 90% Sterling I understand that I have sufficie
Same line of reasoning applies to D51A, mutatis mutandis.
Also,
However,for the
as sake of simplicity,
prescribed would3you
in paragraph mind removing
of Article unnecessary
72 EOF1 from the Draftbrackets?
Delegated Acts as at 10 January 2014 (or any other pr
If my review is right, the formulae for cell C50 should be MAX(0,(MIN(B50*0.20, C46))).Please, Would you mind reviewing my
Template S.26.04The formula for the ‘Total Capital Requirement for health underwriting risk (diversification)’ (cell A26 and B2
LEI
Whyand doPre-LEI:In
you use the Julycode
2012ofGFMA (Global(6712
Nace rev1.1 Financial Markets
- “security Association)
broking released
and fund a test-fileinstead
management”) containing
of the a list of entities and
corresponding th
code
As
Data farPoint
as I know Nace rev2 hasISO
ModelYYYYMMDD replaced
formatNace rev1.1 since 01-01-2008.Please, could you tell me if Nace rev2 can be used for So
Could you please advise if there is a standard date format to be used across all templates?
Can we expect the final set of QRT’s at the latest on July 1st of 2014?
In
FormtheS.06.02
template ListS.28.02.b
of Assets(Composite
(was D1) undertakings) there are fields for both Non-life and Life activities for Non-life (re)insuran
Is this all assets or just investments ie invested assets?
In relation the
Regarding to G01, we believeofachanges
identification line for “Reinsurance
performed to undertakings” should be
the version published at added to the
July 2012 closed
Final list(i.e.
Report in cell D1.vs.
“CP10 CanCP13”
you confi
chan
It appears
b. CQS 16 is that the same information has been deleted in the annual solo template as well – ‘OF-B1A-S.23.01.b’
S.02.01.a.L7A = S.12.01.a.A1+S.12.01.a.A5+S.12.01.a.A6+S.12.01.a.A7 but I think it should - (without beinb
If I am correct and there are some inaccuracies in these cross-template checks, can you let me know what
We understand that these additional cross checks (which are clearly indicated in the Logs of D1 and D2O) should be met for th programme you hav
We would like a clarification of EIOPA regarding the completeness of theoretical checks - especially related to BS-C1 - (on whic
Regarding the S.25.01g template should cell A14C include cells A10 (Basic Solvency Capital Requirement), A13 (Operational ris
Regarding
1. How arethe theS.25.01g template
EEA countries not there
listed is no mention
above of a change -inBulgariaCY
to be reported?BG formula for cell A18, should
- CyprusEE this -not
- EstoniaFI be included
FinlandGR in the cha
- GreeceHU -
2. How are the European countries not listed in the EEA regions to be reported?AX - Aland IslandsGG -
In the log it has an example of dd/mm/yyyy but this is not ISO. However other templates which record a date either don't spec Guernsey - Channel Isla
At
andthe forXBRL
CQS level there does not
1 is:S.23.01.a.A20 seem to be a clearly defined format for dates, can you please clarify.
= S.02.01.a.L27-S.23.01.a.B24-S.23.01.a.B25-S.23.01.a.B27-S.23.01.a.B502-S.23.01.a.A503+ S.02
Or is it only assets which have CIC codes?
Will the total of assets in S.06.01 PLUS the derivatives in S.08.01 EQUAL the assets in the Balance Sheet S.02.01?
Cell references are not unique in the annual Balance sheet templates (S.02.01.b and S.02.01.g). Each item with both Solvency
On
1) Inthe list oftemplate
S.08.01 assets (S.06.02,
for group oldorAssets-D1)
solo (old how should
AS-D2O), CIC 71,difficult
it seems 72 and to73fill
(cash
cell and
A20deposits)
for interest items
ratebe reported
options suchif as
theCAP/FLO
entity h
2) In isS.08.01
This supposed template
to be aforStandard
group orFormula
solo (oldcalculation.What
AS-D2O), for futureis tocontracts, can cell
be calculated A15cell?-
in this (notional
Is it anamount) contain
revaluation a number
of cell A8+A9+A o
What is the technical standard to follow for the calculation?
4) In S.06.02 template for group (old AS-D1), do you agree on the fact that, if cell A16=NCP2, the legal name of the undertakin
5) In S.06.02 template for group (old AS-D1), in cell A16 when combination of methods is used, does SM2 and ORUT1 refer to
Under Solvency II financial instruments will receive a CIC.We at Thomson Reuters’ look into how to enter Complimentary Iden
In the new
Second Assets-D1
problem report
directly (S.06.02)
relate to cellsthe field A33 appearssheet
in SCR-B3A-S.26.01 twice.ofIsQRT.
thatTheir
by intention? If yes how
interpretation is notwould theseclear
absolutely fieldsfor
beus.
denot
Initi
If the aftershock values will be just values of assets/liabilities after shock up on all risk-free
Within our group we have two solo insurance companies and one insurance intermediar. The last one has no premiums or clacurves (curves for all currencies all
And in which
Ordinary share type of undertalking
capital (gross of own does this insurance
shares)Share intermediar
premium account belong?
related(QRT G01). share capitalIinitial funds, members' c
to ordinary
we believe
• Cells J1 and theK1best
willoption
only beis populated
"surplus funds".
for European Insurance / reinsurance undertakings. No underwriting or investment pe
Is the above correct?
In Report AS-D2T we need to report information about closed derivatives. Can you please explain how we need to report the t
Can further details be provided (if not when are they due) on the Tool for Undertakings as we are being asked by our custome
Is the list of Quantitative Reporting templates contained in the Annex II Workbook of the 31.10.2013 Guidelines definitive? Or
Appendix I (QRTs) - worksheet "G01-S.32.01.g Undertakings in the scope of the group".In which cell would you expect to see t
In
The the reduced version
cross-template of the
checks CAS QRTs (applicable
78 and for interim
CQS 1 cover similarreporting) contain
scope of cells within twothetypes of differences
annual compared
and the quarterly Owntofunds
the comple
repor
In our view the assertion of CQS 1 is correct and CAS 78 should be updated accordingly.
On 27-Sept-2013, EIOPA published the"Guidelines on preparing for Solvency II" (https://eiopa.europa.eu/consultations/consu
I am writing
According toto you in relation
guideline to the Final
9 participating Reportand
insurance on reinsurance
CP10. In October, EIOPA published
undertakings or insurance the holding
technicalcompanies
annex II (called
at the"Technic
head of
The
2. The same Table defines the country code as "the country ISO code where the asset is listed in." ISIN BBG003FBSDY6 is235
articles in the Solvency II Directive related to groups were amended in November 2011. According to article 219 and an e(
3. How should
Regarding a service provider
the quantitative reportingrepresent
template theOF-B1
CIC offor
ansolo
equity in a market the
undertakings, where the equity
formula for cellis Q2
locally delisted,
includes but active else
the non-existent fi
Can you confirm this and consider in further definitions in QRTs.
The last two changes for the OF template refer to cells A603A…D603A and A604A…E604A. Would you please provide further i
The change on page 502 regarding the cell A45A should refer to A45D instead. Would you please check whether this understa
I have some doubts regarding the information generated in 2015 and that will need to be reported in 2016. Will the reporting
The change log for the former OF report (S.23.01) refers to a new column added with the reference "O130" (see page 500 in t
For instance, if we have the same equity in both insurance companies and we consolidate those we could either report one co
The other case1 is
but guideline hasproperties
no comment or other
in theassets
commentthat are owned
section so by
thesubsidiaries
reference istonotthevery
insurance
clear; holding company or the insurance
can this be completed please?
The first supervisory report on FLAOR, which needs to be submitted to the local supervisor in 2014, does it have to be done wi
Would a bond/note issuance, with the underlying assets in an SPV, be regarded as a tranched securitization (according to the
According to Comission Delegated Regulation C(2018) 3302, a re-categorisation of securitisations for spread risk should be app
For EUR, we calculated a VA of 0 bps at end of February. Would it be possible to receive your calculation of 1 bp? With your su
Looking in sheet "ScorpC" and the step "Linear Interpolation of Market yield before risk correction".Can it be confirmed that th
I understand you didn’t calculate VA before 2015, but is there a way to understand the magnitude of the impact of the Italian
We are trying to understand the impact of country VA for Italy, how did you calibrate it especially during the sovereign crisis in
In
- Ifthe EIOPA
there Methodology,
is any basedhow
PoD/CoD applied, on theis itconsiderations
calculated? done in the Background, for Financial/Non Financial CQS6: o The yie
-Please
Is there a worked example with the officially
can you verify how this is to be calculated, published data available.
as the iBoxx data is split by buckets of maturity 5-7, 7-10, 10-15 etc.? For exa
In addition, paragraph 278a mentions an adjustment
In addition to value of these replicating assets, the total value of for CQS0 based on 0.85 ofprovisions
the technical CQS1 yields.
alsoCan I confirm
include that this
the value applies
of the Risk Mafor
For the purpose of separate SCR calculation for matching adjustment portfolios [Article 217 of the Delegated Regulation], doe
The de-risked cashflows for default (by applying (1-PD) + PD x (1-0.7)) are lower than the Fundamental Spread adjusted cashflo
It appears that the Matlab code publised contains a bug in the calculation of the LTAS for sovereigns other than EUR countries
After applying the published PDs to de-risk the cash-flows of corporate bonds, shall we use the published CoD figures to calcul
Please could you clarify the cause of the jump downwards in fundamental spreads in the April numbers. Our analysis shows t
We are unsure about which of the probability of default and fundamental spread parameters provided by EIOPA to apply to b
Government:
In Annex 14MPD are not
of the provided.
'Technical Shouldn ´t we
documentation ofcalculate the derisked
the methodology Cash Flows?
to derive EIOPA’sWhy are some
risk-free FS negative
interest rate termwhen it is supp
structures' th
Could you please give some background about how this was done, so I can replicate this process?
The
(2) Q: information on Publication
Does the European dates inor2018
Commission of EIOPA's
Parliament haverisk-free
to adopt interest rate term
and publish structures is necessary
an Implementing for the planning
Act that formalises the 4.05% of
(3)according
b) Q: If Implementing
to sectionActs arethe
3.B on required, is there areferred
documentation fixed timeline for (when)
to in your answerthese
belowImplementing
the criteria toActs to be
select published?
a currency includeE.g. the
ma
c) Is there any other guidance on how to set all the
EIOPA_RFR_YYYYMMDD_TERM_STRUCTURE.xlsxEIOPA_RFR_YYYYMMDD_PD_COD.xls parameters for those currencies EIOPA does not consider material? This w
IUsually
undestoodour ownwe would need of
calculation a direct
DKK Risklicense,
Free but it's not
Interest clear
Rate to me,Volatility
without for which.
Adjustment matches EIOPA's exactly.
For end March, we get small differences. We are using market data at end of March 30th. Could you say what you are using as
I try to reproduce the CAD risk free rate yield curve from 31.03.2018. I have a 10bp difference for the 1Y CAD spot rate publish
This relates to my previous question about 45 year swap rate in GBP. Can you please tell me if you will remove 45 year swap ra
IAlso
believe thecurrently
we are risk-free rate (RFR_spot_no_VA)
investigating for United
the possiability Kingdom
of stressing thefor 20180228
UFR, was constructed
are you able to specifiy orbypoint
excludeing 45Ydocumenta
me to any swap rate
Also, in the documentation is mentions that the movement of the UFR is restricted to 15bps, would this still be the case under
Can you please
Currently EIOPAadvise the publication
publishes interest rates dateforof the Monthly
selected Technical
countries. For usInformation for December
as in international 2017?company this includes m
reinsurance
Is EIOPA planning to provide risk free interest rate for these countries/currencies going forward, e.g. for year-end 2017 or late
I was wondering when the RFR would be published for September? it says the date is 6/10 i am wondering would they be pub
I am writing to ask whether EIOPA can supply the monthly technical data for the Risk-Free Interest Rate Term Structures in a m
Regarding the updated methodogy for claculating the UFR, I would ask to know why did you use the nominal short term intres
To calculate SCR we need to retrieve the risk free curve, and we would like to do it automatically.Could you provide us a soluti
We noticed
For the SCR that EIOPA
interest rateused
risk underlying
scenario shift swap (ordata from Bloomberg
Matching Adjustmentfor curve construction.
shift/Volatility AdjustmentThisshift),
posesonce
a problem forapplied,
the shift organizas
About Smith-Wilson method itself: For a currency, EUR for example, given the swap instruments, by applying the Smith-Wilson
When calculating forward rates on the basis of the official EIOPA spot curves after applying the interest rate downward shock,
The calculation of Spot_NO_VA_shock_DOWN starts with:1 -0.018%2 -0.018%3 0.009%I belief this is not conform article
You have published interest rate term structures that are rounded to the third decimal. The forward rates calculated on this b
When will the Solvency 2 curves be published in April?Because the first weekend of April happens to be Easter.What is the fift
Which
We alsoBloomberg data will be
did the calculation for used
Euro to derive the
currency and EIOPA
find theyield
samecurves
curveforthat
endyou
of March 2018: Friday, March 30 (Good Friday) or
provided.
May I have some explaination on how (with which data) you calculate the PLN RFR term structure ?
Would a material
My question difference
is regarding thebetween
new UFRthe representative
changes. Currentlyportfolios
the GBP UFRand isthe composition
4.2%, and underofthe
thenew
ECB methodology
yield curve result
it willinbean4.05
elim
However, because I am aware of this change, should my one year projections be constructed using 4.05% or 4.2% for the rest
In the document "Frequently Asked Questions & Answers,THE ULTIMATE FORWARD RATE" (05 April 2017) it was said that "Th
Has this step already been taken? If not, when do you expect this step to be taken?
IAccording
have a smallto theanswer on MXN.
UFR Press In the(05
Release document
April 2017) it isthe
said that
UFR the UFR applicable
methodology in 2018 for
will be applied is 4.35%.Shouldn't
the first time in itthe becalculation
5.05% as the of
Just to be sure: The SII Quarterly Reporting Q4-2017 as well as SII Yearend-Reporting 2017
I have a question in relation to the EIOPA risk-free curve, namely, the short end rate extrapolation (for maturities shorter will be based on the "old" UFRs. Th
than
Is
In itaddition
allowable thetoextrapolation
add a short market
lead to rate (eg, overnight,
an unsmoothed pathorfor
similar) to the curve
the forward rates construction,
in the long term or is the Smith-Wilson extrapola
Is it possible to have a confirmation that the yield curve provided @ End of February for the extrapolation are in line with the
Why is there a sudden drop of the Credit Risk Adjustment for Australia from 35 bps in April 2015 to 15 bps in May 2015? BBSW
For September 2017 it was used the last working day of the month for the SA calculation: 29/09/2017 (EIOPA's file).For Decem
Is there a technical interface to get the symmetric adjustment of the equity capital charge automated.We know about the mo
I'm not able to replicate the Symmetric Adjustent at 30/06/2016. I follow the examples given in the excel file, until the 28/01/
Which
31/03/2016 index is used as the feed
1.173330 -2.33% to calculate the dampener. I am aware EIROPA is publishing on the website the equity dampen
-5.16% -5.16299798180307%
Is there any reason that the two values are different?
I am writing you regarding the date at which the symmetric adjustment of the equity capital charge is published on your webs
Could you give me information about what day of the month you release the monthly symmetric adjustment of the equity cap
According
From to paragraph
this point of view, 1.7the of the EIOPA
modified Guidelines
duration is closeron the supervision
to the guideline:of"undertakings
third country should
insurance takeundertakings
into accountthe thatscope
they ofmayth
Our understanding is that the modified duration should be used, and not the effective
This treatment is the same as that shown in example 1.25 with the understanding that the lent asset is cash, which has no maduration.Switching from modified durati
“1.25.
Firstly,Ifthethecalculation
lent asset of remains on the
the capital balance
charge for sheet
interest andrate
therisk
received
in the asset
standardis not recognised,
formula requires undertakings
stressing the should:(a)
value ofapply
the pro th
Secondly,
From this pointas regards thethe
of view, revaluation
modifiedofduration
assets inis the
closershock scenario
to the for interest
guideline: rate risk,should
"undertakings does this
takerequire that we
into account have
that to may
they der
Our understanding
This treatment is the is same
that the modified
as that shown duration
in example should 1.25bewith
used,the and not the effective
understanding thatduration.Switching
the lent asset is cash, from modified
which has nodurati
ma
“1.25. If the lent asset remains on the balance sheet and the received asset is not recognised,
Firstly, the calculation of the capital charge for interest rate risk in the standard formula requires stressing the value of the pro undertakings should:(a) apply th
Secondly, as regards
Should unsettled tradestheat revaluation
a reportingofdate,
assets in theare
which shock scenariounder
recognised for interest
the traderatedate
risk,accounting
does this require
from IAS that
39 we
for have
fincialtoasse
der
If the trades are beyond the settlement date (thus past due), should they then be reported as past due.
EIOPA "Treatment
Topic: and the SII regulation
of deferred is taxes
not specific
derived onfrom
the treatment
goodwill and of Futures on the SII balance
certain intangible, which are sheet. Further
valued Guidance
at Zero for the is needed.IIA
Solvency
Question:" Should deferred taxes derived from goodwill and certain intangible, which are
As such, we are proposing to exclude the contracts and related technical provisions of the policies transferred under the sale valued at Zero for the Solvency II baf
Can EIOPA confirm if they agree with this approach?
S.40.01.10: For reinsurer, there is the typical profit commission in reinsurance treaty, whether this should be treated as Discre
Do you expect the calculation of duration of Technial Provisons to include reinsurance related cashflows (net of reinsurance ca
Lapse/surrender rate contracts - C0010/R0010Following EIOPA’s response to question 906 answered on 21 Oct 2016 of the Q
Should
Can youthe technical
please clarifyprovisions
whether you arising from
would annuity
also expect business should be
non-controlled included within
participations the denominator
(non-subsidiaries) on for the lapse
Method disclosu
2 to be in sc
IDoes
ask because your Log guidance specifically excludes non-controlled participations
Unit-linked business need to be excluded, whether with O&G or not? How about index-linked business? from the scope of other QRTs, including S.3
Howhas
XYZ to take into account
one long-term of partial
group surrender
business: regarding
Profit sharing fornumber of contracts?
Group Business takes Should we take
place once a year each partial
after yearsurrender proportio
end. Allocation to t
An entity reports forecast figures for the profit allocation before year end. It is suggested to use these forecast instead of the a
Log file defines numeritor as "The amount of discretionary benefits distributed, vested, declared or allotted to policyholders (
How to understand
1) Should policies that "Contract groupspaying
are premium shouldatbethe considered
start of the look throughperiod
reporting on a best
and effort
whichbasisbecome (if possible)" whichthe
paid up during is answer
reportingfo
2)If a policy that is premium paying at the start of the reporting period becomes paid up during the reporting period, should th
Does
Whatthe TP,rationale
is the that should be used
behind as denominator
considering each partial include the transitional
surrender on technical
as one surrender? provisions?
A partial surrender does not decrease the n
Are paid ups (Beitragsfreistellung) also supposed to be considered in the lapse rate by contracts? According to question #7 of
Since
The QRT UBRLog (accident
provides insurance with premium
the following guideline:refunds)
„The amount is a product of a P&C-insurance
of discretionary company, where
benefits distributed, vested,a declared
contract or consists
allottedof ta
If we consider a traditional Life Insurance Policy, does this translate to the sum of direct credit
“…only when method 1 as defined in Article 230 of Solvency II Directive is used, either exclusively or in combination with meth to the policyholder (“Direktguts
The English12version
Guideline corresponds to theimplies
(g) of EIOPA-BoS-15/107 description
that the regarding
S.25.04.13S.02.01.02 in Art. 23
QRT excludes of Commission
method Implementing
2 only entities Regulation
(i.e. only include the (EU
SC
As this is a Q1 2016 QRT, a quick response would be appreciated.
How to deal with undertakings where D&A method is used for group solvency calculation, e.g. undertakings in the US where t
We have
Having a question
been contacted on one
by a of the Q&As
German published
market in thewe
participant, following
submitpage:Q&A
the following on regulation.In
question to the theQ&A
file "Answers
process: to questions o
“Template S.39.01 requires semi-annual reporting of profit or loss after taxes as in Directive 91/674/EEC, Article 34, III., Item 1
In
In the
the document
document -- "Answers
"Answers to to Guidelines
Guidelines on on Financial
Financial stability"
stability" published
published on on 21.01.2016,
21.01.2016, does the exclusion
it is stated that Health of unit-linked
and Unit-Link bu
However, it also says the focus is on changes in technical provisions, particularly reductions due to surrenders/lapses. What is
1) Does “lapse or surrender” include “Beitragsfreistellung” (deferred payments)?2) Volume of contracts with lapse or surre
Regarding template 39.01
1) Do the instructions (Profit
for solos andand Loss)1.
groups needThe to P/L data should
be aligned be reported
- to prevent net of taxes?2.
that groups P/L figures
report standard formula are and
provided
solos in Q2
repo
2) If an alignment of instructions for solos and groups is desired, we propose to allow
We understand that such reassessments are to be performed first on basis of the Solvency II balance sheet per 2016-12-31 ("a for the use of SF or (P)IM for solos as we
Does this reflect the understanding of EIOPA, respectively of the FSC?
When Solvencyare
The questions II goes live on 1 JanuaryIs 2016,
the following:• the scopeseveral
both other
LIFEdirectives
and SLT?•will cease should to be relevantbe
unit-linked forreported?•
insurers, meaning thescope
is the repo
And one question regarding
2. Lapse/surrender rate volume the (C0010/R0020)
volume of life contracts- Volumeto(the be amount
reportedofintechnicalQRT S.41.01:•
provisions) the surrender
of life contracts fees should
fully not be
or partially
Question – The log file doesn’t define what the Reporting Period is. It seems it is the 3 months period for the quarter as its ask
Undertakings should consider basis risk arising from a currency mismatch to be material where the exposure covered by the in
=min(0.3*BSCR,OPinul)+(0.25*expenses)
This takes account
Alternatively, if it isof the non-life
more underwriting
practicable, the combined risk element
ratio forthat's calculated
an accident yearon maya PIM basis. Can you
be considered to be confirm
the sum that
of our
the rationa
expens
Our understanding is that the UPR part of premium provisions should not include any
Can you confirm that guideline 31 of the “guidelines on the valuation of technical provisions” and article 31 of the delegated negative premium cash-flows.Could EIO
Further
My question relates to the applicability of country volatility adjustment (VA) when calculating the risk free term structure towi
we assume that the definition of future business is new business that will be written in the future (and which is not d
For example, if a French insurance group had a large life business in Italy, would the group apply the Italy VA when discounting
For mortality risk, it is stipulated that "the increase in mortality rates shall only apply to those insurance policies for which the
Article 37 of the level 2 delegated act has the risk margin calculated annually. Is it possible for this calculation to be done mon
Guideline
For the purpose 68 say of that "Insurance
calculating theand reinsurance
Operational Riskundertakings
SCR the Life should Technical treat premiums
Provisions whichshould
(TPlife) are due befor payment"without
calculated by the valua ded
Does this mean that future reinsurance risk premiums payable should be allowed for but claims recoverable not allowed for?
Do dividend pushers on subordinated debt, requiring interest to be paid on the next contractual payment date in case any dist
I would
1. Is thelike
basetoforasktheyouheadroom
for clarification of basic
calcultaion for own fund items.
additional Tier 2 The
and question is related to
Tier 3 instruments theitem paid-in
Solvency initialRequirements
Capital funds, members' of R
2. whats the right calculation base for the RT1 headroom? Do I have to adjust the
The Solvency II regulation talks about repayment or redemption of basic own-fund items which are subject to prior supervisor T1 by any position?
Is
We supervisory
realise thatapproval
recitals required
do not have for the
all share
samebuybacks
legal status andaswhat is the
articles legalDelegated
in the basis for this?
Regulations. However, we are of the opin
To sum up, the questions are as follows: (i) if and how the consideration in recital 127 should be addressed (ii) whether a Euro
Doeshave
We the some
20% limit
doubtsin article 82(3)the
regarding of the delegated
application regulation
of mutatis and Guideline
mutandis in Guideline20 paragraph
10 para. 1.76(b)
1.44 andrefer to the 11
Guideline amount
para. of 1.51,eligib
re
For example, Tier 2 and Tier 3 subordinated liabilities will be treated as liabilities, however
I seek further clarification following EIOPA's response to the question on whether dividend pushers also have the effect of pre according to para. 1.27 (b) this is no
Do
What dividend pushers instruments
about existing in new non-transitioned Solvencystoppers
containing dividend II Tier 2 which
own-fund instruments
are eligible to beimpinge on the "full
grandfathered flexibility"
into Tier 1 or Tierover dist
2 unde
Do
Thedividend
Delegated pushers also have
Regulations andthis
the effect?
Guidelines do not stipuate whether the distributions on Restricted Tier 1, Tier 2 or Tier 3 su
What
As Tieris2,EIOPA's positionTier
and especially on this
3, issubject,
used byor will it be up as
undertakings to softer
the discretion
forms ofof the relevant
capital, we wanted NCA toinstead?
check with EIOPA that it is inde
The wording of paragraph 1.13 of the Guidelines is very clear, but as detailed guidance on Tier 1 differs from that for Tiers 2 an
If an insurance
Should "critical company
or important issues subordinated
functions debt asbetier
or activities" 2 regulatory
interpreted capital, and
uniformely they usestates?
by member this capital as a loan back to their p
More precisely if an Insurance company designates an expert who establishes the existence of a damage (and sometimes its
Please provide further information regarding guideline 9 (remuneration) no. 2.33: Does sentence 1 mean, that e.g. collective b
Article 44(2)(d) of
1.46. Insurance and Directive
reinsurance2009/138/EC
undertakings refersshould
to both not‘liquidity
enter into andcontractual
concentration risk management.Nevertheless
obligation binding them to secrecy or EIOPA pre
confiden
Please,
What does check my request
"number to delete
of version" thefor
stand level 3 guideline.
in the context of A contract
QRT S.14.01 or insurance
(cell C0010)?policy between two business partners is alwa
REF.:"In
Context:-theECB casesLOG where the the
S06.02: same QRTproduct
shouldneedsreporttothe” be reported
Issuer Sectorin more than one
according row 2010”
to ESA the content
for Loansof C0010 (and C0090)
& mortgages sho
to individ
Question:- The log of ECB is more strict than EIOPA, could you please confirm us the log of ECB ?- If the log of ECB is OK, wh
Is it correct that guideline 35 cover the different report in Delegeted regulation for Solvency II article 304.2, i.e. SFCR, ORSA an
Article
And for1.36 l) Should reference
underwriting result dividedbe made
by line toSolvency
of business II Directive
(art 307.2.a) 45 instead of 44? result 307.3.a).
and investment
Please note that corresponding disclosure according to comparison with 2015, for underwriting and investment performance,
The language
Description ofofthethis particular requirement
assessments referred to inispointshard to(a), read, making
(b) and (c) ofit the
difficult
first to understand of
subparagraph what is to44
article beofreported
Solvencyhere. Pleas
II Directi
Does the reference to points (a), (b) and (c) above refer to 2a of article 44 of the SII
Can we restrict the scope of our narrative reporting on lapse rates to exclude Unit Linked and to only include Direct Business? Directive?
I.e. is the change
Guideline 22 says:in"Details
the lapse of rates
the keyas options
set out in and FST S.41.01.11,within
guarentees sufficient to meet theofRSR
the calculation the requirement in Section
technical provisions andD,the
Guideline
signific
Can you provide some further clarification as to what "evolving" refers to in this guideline.
Please can you confirm that paragraph 1.36 of the Level 3 text (section D, guideline 22) does not apply to group RSRs for group
Wethe
As areQRT
proposing
S.05.01todiscloses
meet theP&L requirements
positions, our of paragraph
interpretation 1.36isforthatindividual solo entities
the intention would be in the individual
to disclose thesolo RSRs and
"Change to me
in other t
Could you please confirm that our interpretation of the "Changes in other technical provisions"
The reason for this question is: If we follow definition a) we believe we get an inconsistency in the QRT table; if we follow defin in the QRT S.05.01 is correct?
The reason
{S.28.01, for this question is: If we
r0020,c0020}>={S.17.01, follow definition a) we
r0010,c0020}-{S.17.01, believe we get an inconsistency
r0050,c0020}+{S.17.01, in the QRT table;
r0270,c0020}+{S.17.01, if we follow defin
r0290,c0020}+{S.17.
Could you please confirm which is correct, the LOG or the validation?
2. The line identification in the S.06.02.01 has a different number (C0010) then in the S.06.02.04 (C0400). I do not see that diff
3.
ByDo youof
virtue have an overview
no notional SCR with
for theall insurance
the differences
holding between
company theleave
regulatory
C0070and andannotated
C0080 blank. templates?
We
Please wouldcan welcome any guidance
you help clarity for the to clarify the
following reporting situation.
hypothetical of insurance Let'sholding
assume companies
we have an in S.34.01.
EU insurance holding company fu
Please answer both in the situation of applying the standard formula
Net Contribution to Group of TP: The percentage share of TP (TP calculated as a whole or the as well as when using ansuminternal
of themodel
best implemented
estimate and the wi
The Main issue is should the contribution be calculated as :Option 1 ) => (NET TP for a specific category and a specific underta
For
Onethe purposes
of the event of performing
in mass task suggested
risk calculation in Guideline
is permanent 12, we
disability. need the
Should a document
cover calledincluding
PERMANENTthe underlying assumptions
CONSEQUENCES for
OF ACC
And
I have therefore
a rather this cover
general seems relevant
question regarding forwhether
the permanent
taking into disability
account event.Additionaly,
travel insurance when how tocalculating
calculate proper value
the capital of bene
requirem
If yes, could you provide at least some guidance how to do that, because this can be very
- The reference to Article 335(1)(a) in sub paragraph 2(b)(ii) should be interpreted as meaning “the counterparty is fully conso tricky as vast majority of travel insur
- The exclusion in Article 184(2)(b) is intended to apply when a solo entity, ie not the Solvency II holding company, calculates e
When
Based on calculating
that youthe couldconsolidated
assume that group Solvency Capital
no deduction from Group’sRequirement
own funds in accordance
is requiredwith Article
in cases 336 that
where of the Delegated
holding Regul
in other fin
If the treatment of holdings over 10% but less than 20 % in other financial sector is treated
Ancillary services undertakings, are quite frankly not clearly specified in the regulations. The question I personally have is the f differently, please provide the ratio
What
REGARDING would THE be the classification
PRACTICAL of such an OF
CALCULATION entity.
SOLO MCR (OR EQUIVALENT LOCAL CAPITAL REQUIREMENT):In cases where th
As a result, we would like EIOPA to precise whether the solo MCRs and third-country solo capital requirements referred to in t
Assume a European Insurance Group which contains a reinsurance company that owns a Lloyds corporate capital vehicle (CCV
According to GL 1 of EIOPA guidelines on group solvency, the participating insurance or reinsurance undertaking, the insuranc
When consolidating with "Deduction and aggregation" method, shall the SCR of the participating undertakings be gross or net
Article 262 of the Solvency II Directive states that in the absence of equivalence Member States are required to apply Articles
Minority Interest – Article 330 appears to suggest that minority interest is excluded from the calculation of own funds eligible
Whether an insurance holding company, which holds a participation in one insurance company, and holds no other participati
In consolidation method, Group Risk Margin being a function of Risk Margin at solo level (as the sum), is the "undertaking" ref
In consolidation method, Group MCR being a function of MCR at solo level (as the sum), is the "undertaking" reference a "solo
Whether two companies being a Holding Company and an Insurance Undertaking are considered to be a Group for the purpos
Guideline 7 explains
Additionaly, the valuethe L(i)process to identify
(as defined the 133(2)
in Article risks affected by theRegulation
of Delegated liability man-made
2015/35)cat scenario.
amounts to In
350section
m CZK.1.15 (d) the gui
Could you please provide me with the explanation how to proceed and determine
Whilst this would ensure the correct amount of reinsurance is being allowed for in the SF SCR as a whole, it would size of both losses in relation to lead
liability risk
to stan
So
• in summary,
What about the
the question
other countries is, where you have
: Bulgaria, reinsurance
Hungary, that applies
the Czech Republic, across premium
Slovakia, and catastrophe
Luxemburg ? Can yourisk, should
confirm thatyou ens
they
•As aWhat
resultdoboth
we do on group
reserves andlevel if there
capital is a difference
requirements associatedin method between
with life riders Belgium
are quiteand the other countries ?
marginal.
A possible
We have a alternativeFor
question on contract paragraph 3c of article
boundaries which 18istorelated
be ignored, the following
to Guideline 2. Thiscondition
guideline must statesbe met:
that in the case
in context of a of life insu
condition
In the current case we consider a 10 year non-life contract. According to national law the
Our understanding is that:1. Article 18 paragraph 3(a) of the Delegated Regulation sets the contract boundary for all obligati undertaking has the unilateral right t
Please can youis confirm
The question the same whether our understanding
as the question of which the as answer
set out above
is givenisoncorrect.
27-10-2015 except for the following sentence:"- the
In other words: There is relevant data on individual polisholders
- formal duration of the contract = 1 year;- it is guaranteed that at each anniversary so the premium calculated
(up to afully reflects the
pre-defined risk associated
maximum age of anwiin
Based on above features and looking at the examples on interpratation of "Policy renewals" and "Interpretation of 'unilateral
We
Is it have
correct a question
to obtainregarding
such result thewhere
calculation of the loss
gross higher thanabsorbing
net? Do I capacity
need to cap of deferred
the grosstaxes SCR for
to thegroups
net?in guideline 22.Could
What is your position
The guideline 17 indicateson this matter?to be applied per sub-module. For equity risk, must the formula be applied separately for
a formula
Same question for IR risk: must the formula
Both factors:[grossSCR(solo;sub-module) be applied separately for upward IR risk and -downward
- netSCR(solo;sub-module)]and[grossSCR(solo) netSCR(solo)]canIR risk? have a negative ou
It seems logic to take for each of these factors the maximum with 0.
If, for the calculation of the LAC of TP, the result in the scope of some sub-module, an undertaking calculate a net capital charg
The
Whatarticle mentions
represent how to compute
"grossSCRsolo" the net capital
& "netSCRsolo", at sub-module
knowing the fact that level, but don't
"gross" & "net" go isforward
relevant tountil
the final
Basicformula
SCR, butofnot
"Adjdown
TP"
To
GL explain
22 of the this 2 values, you mention
“loss-absorbing capacity”"aggregated grossSCRsolo,
guidelines provides sub-module"
a formula with which & the
"aggregated
participating netSCRsolo,
insurance sub-module",
and reinsurance but he u
In the case where the group SCR is greater than the sum of the solo SCR, then the group LAC DT is greater than the sum of the
In consolidation method, Group "Adj TP" being a function of components at solo level, is the "solo" reference a "solo net of int
In
1. consolidation
the transfer ofmethod,
losses basedGroupon "Adj DT" enforceable
legally being a function of components
arrangements at solo level,
and probable is the "solo"
availability reference
in stressed a "solocan
conditions netbeofusein
2.
boththemethods
value of vary
deferred taxes recognised
significantly with regard as to
a result of the instantaneous
the resulting loss is maximised at the value which these taxes wou
underyling exposure.
Weaare
As looking
result, forward
the two to hearing
companies will from
both you and would
be required like to thank
to submit you fortoyour
solo returns theirefforts in this regulators
designated matter. (PRA and CAA).The c
In
Reference to the Final Dratf Implementing Technical Standards on the mapping of ECAIs’creditin
short, should the UK company deduct its investment in the Luxembourg insurance company, its solo returns?
assesments mapping under S
In particular we’re interested in understanding• why seven credit quality steps replace the previous six credit quality steps
We are currently preparing information for the Template A, which is to be published on the NSA website in August. We reques
Are both types
We prefer of internal
the first modelthe
way because approval, i.e. initial
cells from approvals
R0100/C0010 tilland major model
R0100/C0100 changes disclosed
(S.19.01.21) in cells B4atilltoR0100/C0150
and R0100/C0010 B4da?How a
Can you confirm our opinion (first interpretation) regarding the calculation of R0100/C0180?
Regarding Template S.23.01.01., R0620/C0010 and R0640/C0010 of Commission Implementing Regulation (EU) 2015/2452:o
Is our interpretation correct that the summary of the Group SFCR has to be translated into all EEA languages where the group
Should
As far asthese two datapoints
I understand, (S.25.01 R0100/C0110,
the comparison of the information S.25.01 R0100/C0040)
in the Quantitative appear in theTemplates
Reporting Identical Datapoint
from the currentlist, in EIOPA_Sol
period to
My question addresses the residual chapters of the Solvency & Financial Condition Report.
(ii) QRTs are to be reported in the nearest units and therefore, the public QRTs append to the SFCR will be exactly the same Is it obligatory for each table of the
as
Can you please confirm that the interpretation is correct?
In Question 684 of the Q&A „(EU) No 2015-2450 with regard to the templates for the submission of information to the superv
Is
Howthiscould
argumentation
we identifyalso applicablefund
a underlying for the QRT-Annex
of funds of the SFCR?
in the underlying In this
asset case, is(C0030)
category it correct to omit
as "4" (if thethefund
QRTofin funds
the annex?
Look-th Is
Could
Accordingwe indentify
to the annex the underlying collectiveregulation
XX of the delegated investment2015/35,units as the "4" section
if not more than 5%
A3 should of the fund
contains is representing
the requirement set in
in the und2
article
What do "undertaking's financial statements" mean? Do we have to refer to the local GAAP or to the Solvency II framework?
Public disclosure formats of monetary amounts:According to art 2 commission implementing regulation 2015/2452 monetary
Notional Amount of the derivates - It is the amount covered or exposed to the derivative. Should we convert this amount to th
Are companies allowed
- S.14.01.01.02 : For columnto replace
C0100,variable "N" with
is it possible actual year?
to describe Therefore
in a more instead
accurate wayofthe having N, N-1,
different N-2,...in
choices development
: "single trial
life", "joint
- S.14.01.01.02 : What is the link between columns "Product ID code" (C0090) and "Product denomination" (C0120) ? Is it poss
Is
Theit correct
issue is that
(fromR0590 "Consolidated the
our understanding) GroupsumSCR"of the (supervisory
allocationsreporting of quantitative
of the adjustment (ie sum reporting
S.25.01.01 template),should
c0050 r0010 tonot be incd
r0050)
This
In the creates
Annexsome uncertainty
II S.04.02 as to C0020/R0020
for the Item what should actuallyBranch be in S.25.01.21
- Frequency c0110for
of Claims r0100:-
MotoroptionVehicle1: S.25.01.21 c0110carriers
Liability (except r0060 (divliab
as the text can be understood as:- Report: Number of claims (as integer)- Report: Number
Business Validation 137 does not seem to work entirely correct. While it functions in case of no aggregation and full aggregatio of claims / over the average insure
BV137 should be amended into:Template 1: S.02.01; Template 2: S.08.01; Filter: {S.08.01,c0080}=[s2c_LB:x91]; Expression: {S.
A (blocking) validation check is used on QRT S.16.01 to see if the Undiscounted development result (C0080) can be derived fro
The
Our Solvency
finding is IIthat
regulation
this itemis for
notsome
clear insurance
on the presentation
undertakings of the receivables
comprise changeonininsurance
IFRS insurance& intermediaries
liabilities not and Receivables
included in PremRe
What description of other technical provision is correct?
The have
We log file for S.25.02.22
a wholly states thatsituated
owned subsidiary the risk incomponents
a non EEA memberwithin column state. C0030 "does the
We exclude not participation
include the allocation
value in our of the
MVBSadjustm
bala
Can
2015/2452 regulates how information is to be exchanged with the regulatory supervisor. However, a few questions remain:rela
you advise if we should exclude the transactions for this subsidiary from our P+L i.e. premium, claims and commission
-Monetary values should be converted to thousands (such as 43000 => 43). Has the value to be rounded or just floored?-How
We have a question regarding Acquisition expenses. Should the acquisition expenses include the commission received from th
We have some doubts regarding public templates.It seems that some of them contain additional information or have a slightly
The
Could S.05.02
you tellQRT us requires
your opiniona splitonofwhether
premiums, the claims
next life and expenses
Products arebywithhome country
options and Top or
guarantees 5 countries,
without options where and the Top 5 is d
guarante
1.
1. A protection
The format ofproduct
various(Yearly Renewal
cells might not be Term)2.
correct.ItA protection product
is right-alligned in(multiannual)3.
R0560 and R570A on Saving
QRT products
S.25.01.22 with
butwithdrawal
center in alland oth
Will zou correct the templates or is one ought to cerrect them for oneself?
Is there an updated version of the template "ITS_Disclosure_Annex I_templates_clean_COM_rev_2.xlsx" available?
Two questions:1.
While The colored
traversing through cells withinforthe
the templates thetemplate2. As the newI taxonomy
RSR/SFCR-reporting 2.1.0 has
found a strange been published:
template.The S.25.01.21Will there
is the be an upd
SFCR/RSR
Question:• Is it really right that the C0100 isn’t located below the upper column C0100?• The rows R0010 – R0100 in
IThe
haveEIOPA
a question related
Validation to group
Control BV344 aggregation
requires that reported in S.25.01.04.
balances in the OwnDo you have
Funds any information
QRT 23.01 (R0590/C0010) if theandvalues
SCRfor QRTCapital
25.02re (R
Therefore to align with the definitions and validations above it is necessary for s25.02.04 ‘Solvency capital requirement for un
In the final
R0520 QRT'
Capital for S.23.01.04
requirement released
for other in the sectors
financial ITS R0220 for own
(non-ins CR)funds not recognised
- Institutions by the reconciliation
for occupational retirementreserve,
provisions; we note t
R0530 Capital requirement
to equal the total of these three rows? for other financial sectors (non-ins CR) - Capital requirement for non- regulated entities carrying ou
R0410
There isTotal amount
a conflict withof in
notional
the Own SCR for remaining
funds template where part;R0420
thereTotal amount of notional
is a requirement to splitSCRthe for RFF;R0430
disclosure Totalfunds
of Own amount of no
of other
In accordance
Group to above,
SCR is defined the template
as ..the sum of the blocks out R410/R420
consolidated and R440
group SCR.." andbut missed
"...the SCR the
for blocking of R430 related
entities included with D&A to (R0660/C001
Non regulate
Should this instead refer to R0670/C0010 "SCR for entities included with D&A method"?
In the Final report on public consultation No. 14/055 on the implementing technical standards with regards to procedures, R0660/C0010 is the "Total eligible for
ow
Likewise with the group templates references as well. S.32.01.22, S.22.01.22, S.23.0122, S.25.01.22, S.25.02.22 and S.25.03.2
Template G01-S.32.01.gField: Type of Undertaking (D1)Which category is to be applied to real estate holding undertakings?Do
I work at STX Fixed Income and I am covering insurance companies and pension funds active in fixed income markets. I was wo
I work at STX Fixed Income and I am covering insurance companies and pension funds active in fixed income markets. I was wo
According to the article 1.5 in the EIOPA final report (“lists of regional governments and local authorities”), I’d like to know if y
The
If oneregulation
companyamnenment,
has contractsin-force since 11(1November,
for “Accident” classification 205oflists allaccording
risks regional governments and local authorities
to classes of insurance to be conside
from the DIRECTIVE 200
Also, in this case, there is health cat risk, or not (because the contracts "Accident" are on 1 classification and not in 2 classifica
We
If youhave
sellquestion
an insurance regarding
company S.09.01 duringcolumn
the year C0080 doInterestIf
you include wetransactional
have to report an up
data asset
to in theS.09.01
point of with
sale?CICOr1-2-5-6-7-8
ignore it asthat it ishn
And if you buy a company in the year what are the answers to the above points?
Could
If yes, you
couldplease clarifyifwhich
you clarify column position
“C0160of- template
Acquisition S.02.01
value”ismeans
relevant to presentation
initial costs of leasing leasing liabilities
contract (R0840
or asset value- Payables
at the comm (tra
In fact undertaking hasn’t acquired assets which is subject of leasing contract and doesn't held such assets in the meaning of p
We identified
Nowhere is R0230 someconsidered
Validation to rules thattotal
be the seemoftothe to two
contradict
rows below each other.
because In they
the following
never coincidepleasefor find theLoB.
any sets of contradictor
Therefore
Our question C0150/R0230
is if an insurer must be thereport
should total foreseeable
of all preceding cells oninR0230
dividends quartersnot2theandsum of the cells
3. Example: An below
entity -expects
otherwise to paythexvalues
EUR
Then,
Should the credit quality step for an undertaking using the stadard formula be reported when there is no readjustment toQ3/2
the dividend is payed for example in June 2018. Does this entity have to consider foreseeable dividends in Q2 and the
That is, when a particular asset has an external rating and this external rating is used for the purposes of calculating the SCR w
Could
We would you give
guessa thatprecise thisdefinition
is still theofcorrect
the term way‘underwriting
to report these risk’figures:•
in s.21.03? C150/R240 = C020/R240 + C100/R240• C150/R25
Is our understanding correct?
Following Q&A #776, could you detail the specific items that should be reported on cell R0630/C0110 ('Total of reserves and r
Can you provide additional details on this matter?
Can you please explain how you expect to see the impact of a commutation coming through in the QRT S.29.03.01? We could
In
Wethe haveQ&A 1567Loss
a R140 you mention
absorbingthat you expect
capacity “I.e. also
of technical life obligations
provisions = 0. Wearising from R460
also report non-life as acontracts
positive should
numberbe andreported”
the differenin t
What
1. Is is
ourhere expected? correct that the written premium in s.29.03 R0310C0100 + s.29.03 R0310C0110 should be equal to th
understanding
2.
We are facing issues withcorrect
Is this interpretation validation for reporting
as it is notyear 2018?S.29.03
allowing us to upload R0310C0100:
the correctthat part of the
operational riskpremiums
capital. written in 2018 that
Could you please advise how to update and upload the template because the current structure is certainly not working for us?
S.29.04:
Art. 171aR0070/R0140,
(2) C(2019) 1900 in itsfinal
formula,
"Long-termwhether equityit should include R0060/R0130
Investments" states that theorcriteria
shouldcan onlybeinclude
applied R0010-R0050/R0080-R01
on the level of the fund
However,
My question Pillar 3 reporting
comes from the requirements
fact that C150 stillisrequire
value for a full
Total look-through
Life so at first reporting
glance it forlooks
collective
very easy investment
– just toundertakings
sum up partial in vath
So
For a reinsurance company, should we include profit commission in technical flows into claim/benefits(given bonus to policyhe
the question is whether it’s expected that1. C150/R230 is sum of C030/R230 + C060/R230 + C090/R230Or2. C150/R230 is
For a life insurance company, given that all future expenses should be reflected into expenses assumptions, so into Technical P
The answers to Q&A 452 and 1574 are unclear to us. Could you please confirm that a participation with a negative value is rep
I may have a question about the subjet number 1732 - "S.12.01 (Life and Health SLT Technical Provisions)". You explain there t
In
Wethe Q&A answers
consider the last791, 1411 and
line EIOPA Q&A 1583,
791 itwhich
is statedstatesthat
thatcertain fields on S.06.02
""S.06.02.C0240 should doonly
not be need to when
filled be populated
the issuer forisGovernmen
included in
Similarly
We have a question regarding the CIC for the OTC IRS SWAP through CCP (Central Clearing house). We representing this entity
can we apply this suppression logic to the S.08.01 C0330 Counterparty Group field when the ""Ultimate parent as XT
In the EIOPA logfiles S.08.01 and S.08.02 the field Counterparty Group is only applicable for Over-the-Counter (OTC) derivative
We understod
Regarding the cellfrom Eiopa guidelines
C0010/R0030 and documents
'Valuation movements that
oninfinancial
relationliabilities
to leasingand contracts
subordinatedsame valuation
liabilities'and recognition
on template logics
S.29.02
However, EoAoL serves a basis for the calculation of the 'Variation of Reconciliation
2. Related to Q1. Is there an expectation that C0040 and C0050 must be the same for all rows of the same treaty ie different Reserve' on C0030/R0180. Following the ror
3. Related to Q2. Are there any expectations/rules on the completion of C0040 and C0050 for the "multiline" row in S.30.03? I
According to the information
In the consulation of amendments provided of thein the
QRTs General
in springComment of the report
2018 regarding template S.02.02,
S.03.01it needaftertothereport the matieral
six paragraph currency
in the geners
However,
We can see the thatcells
forR0020
example, and in R0040 in that
isolation, template c0060)
sum(S0603 still askwhere
for information
c0040 = 'AA' regarding
should groupnot beinternal
> 10% of guarantees
total s0603 ("Of which,
c0060 (ta
However, what rule applies to C0030 being 4? This is also applied in isolation? or in combination a rule applied eg that >90% o
Is Annualized
Query 3) relating guaranteed rate expected
to the queries above (I under and II):We Accepted
kindlyreinsurance?
ask you to clarify Couldhow youto give one example
handle the negative if yes?Values in QRT S.06.03.
Query 4) relating to QRT S.11.01 (Assets held as collateral):We kindly ask you to clarify if a Cash Collateral position, which is sh
We have a questions with regards to S.09.01. Should this QRT include for the asset category property (C0040) both positions f
We wouldsplitting
However, like to clarify
UL/IL the correct
business intovaluation method for CIC 73
these sub-components and 74 (deposits
(guaranteed other thanwould
or discretionary) cash equivalents).
seem to contradict We believeEIOPA's tha
Q&A 509 where EIOPA state: "According to recital (17) of the Commission Delegated Regulation 2015/35 “The definition of fu
R0230
Following to R0280
example of this QRTfor
is given aresegment
used to provide
(medicalthe presentall
expense); value
other ofnon
guarnatees, future
life and life discretionary
activities assumedbenefits,
to be 0.TP premiums,
nl part: 100Texp
As you can see the sum of the MCR (NL,NL) and MCR (NL,L) is not matching the Linear MCR, since no offsetting of TPs is in the
What
We read exactly
EIOPA's is expected
answer to in question
QRT S.09.01 #1368,"rent" (C0090)
where you -stated
Should we1)
that show only the rent
a repurchase income should
agreement earnedbe or reported
is it allowed to dedu
in two lines
Could you please clarify what is the correct treatment of repos/reverse repos
However, it is not clear from the ITS whether such surrender benefits should be included in S.12 C0030 R0230 (Future guarantand when the CIC category 24 should be used?
Can you please advise
The description is: Thewhether such surrenders
ratio of insured persons with are to be included
clinical symptoms in S.12 C0030
utilising R0230 and
healthcare so consistent
type, for each ofwith the present
countries value
ideno
IIshave
therea for the ratio
question a formula
on this explanatoryfor calculation?And
note. The paragraph how must 1.15 it page
be visible on match
4 don't the reporting.
withe the paragraph 1.33 page 11.Since in
But due to the DPM S.29.02.R0060 and S.29.01.R0190 refer to the same information (DataPoint Signature : MET(s2md_met:m
If option
Could you0 clarify
(Not reported other reason
please whether (in thistocase
it is correct special
assume that justification
administrative is needed))
expenses is chosen
might be in S.01.01
considered for S.28.01,
as a proxy thento BV333
variab
Or do you have some other methodology which could help to assesses how should the overhead expenses be allocated?
What
What is arethe
theasset category for
requirements to aS.05.01.01
corporateregarding
bond withinvestment
the state guarantee
management issued in a foreign
expenses currency?products: in case invest
for unit-linked
(OBS:
3) RevertA company
the signsisof including
all values these
if theexpenses
reportingincurrency
best estimate
value calculation.)
is negative.
or use a fourth approach?
Furthermore, own shares reported on S.23.02 forms part of paid in ordinary share capital reported in cell R0010/C0010 of S.23
Ordinary
The position shareof capital
the IRS reported
has beeninfully cellclosed
R0010/C0010 should beQ1
as per 15/03.For atwenominal
reportvalue in order
the profit andfor the
loss share
start frompremium
the period to be meaning
01/01 - 15
What should be the profit and loss of the IRS Swap which to be reported for Q2, as partly position has been close in 30/06. Sho
Could you please
Validation BV805 clarify
states what
that fordoderivatives
you expectreported
to be trigger value ofwhich
on S.08.01 the Total Return with
commence Swap? ‘XT’ or ‘XL’ the valuation method cann
For forward exchange rate agreements which are not exchange
Validation BV902 states that the amount/estimate of the overall adjustment for loss-absorbinglisted, where the value is basedcapacity
on quoted exchangeprovision
of technical rates the
However, this contradicts
Is our understanding correctthethat
instruction for this
an insurance cell (R0300/C0100)
holding company alsoinneeds the S.25.02 log guidance
to be considered when in Annex III to the
calculating the Implementi
Minimum c
Otherwise the Ratio of Eligible own funds to Minimum Consolidated Group SCR (R0650/C0010 in S.23.01) would be calculated
A companyTV67
Validation holdsexpects
30% interest
the Asset in aIDcollective investment
code reported funds but
on S.06.02 to takethe the
company
formatdoes notcode+currency
of ISIN control or direct whenthe the
investment
Asset IDstraCo
The requirement to differentiate between assets can be extended to assets with
Secondly we have some questions concerning the new release 2.3.0 and the validations BV890 and BV891.Regarding BV891 the same ISIN and currency but listed on diffew
And furthermore if Excess of assets over liabilities could be different between S.23.01
In Q3 we report S0802 due to closing position 400. For the profit and loss we take the daily cashflow of the IRS Swap from inceR0700,C0060 and S.23.02 R0700,C0110?
In
BestthisEstimate
case, the ofIRS
IBNRSwap X was is
annuities completely
calculatedcloseusinginnon-life
Q2, buttechniques
open a newand position
RBNP and close theissame
of annuities position
calculated forlife
using thetechnique
IRS SWAP
Whether all historical diagonals or alternatively only the diagonal before the last one should be updated due to movement me
Validation BV797 is non-blocking. It ensures that on the collective investment undertakings look through template (S.06.03), li
Validation BV705 states in its error message that “If "Use of matching adjustment" is reported, the template SR.22.03 should b
S.29.04
The newC0020/R0040
interpretationshall correspond
of S.29.03 R0300 tofrom
the sum of cells C0010/R0060
Explanatory Notes on Variation to C0010/R0100
Analysis Template from template S.29.03
is that "In and C0020/R0
S.29.03.R0300 the
However,
We noted we thatdon't see why
validation R0300
BV735, needs
which is to include technical
non-blocking, statesflows.
that the Wetotal
understand
of assetsthat heldR0360 needs to
as collateral in include
S.11.01 technical
should equa flow
We have included entities from other financial sectors within the scope of reporting
3. Could you elaborate more on the application of the scenario-based approach for Nat-CAT in non-EEA regions? Is there a basfor S.03.01 but excluded assets held by th
4. The followingand
S.29.04.R0030 is stated
R0100in- Expenses:
the ITS section on the QRT
it is expected thatS.27.01: “Undertakings
the amounts reportedneed in both to estimate
S.29.03 and their recoveries
S.29.04 are the fromsamerisk(see
mitiB
How is it possible that values from Technical Flow in S.29.03. are in line with S.05.01. if S.29.03. is filled with economic view fig
In the comments
Validation BV547 on the that
states 2.3.0thetaxonomy PWD own
“Other basic reviewfundand the validations
items” line in the published
reconciliation by Insurance Europe,ofthere
reserve section was a query
the S.23.01 templat re
However, minority interests must be included in order for its value to not be double counted in the basic own funds before de
Validations BV519_1, BV519_2, BV520_1 and BV520_2 compare the value of total liabilities on solvency II balance sheet (S.02.
Validations BV517_1, BV517_2, BV518_1 and BV518_2 compare the total assets line on the balance sheet (S.02.01 and SR.02.0
Validation BV516 compares the value of the “Any other liabilities” line reported on S.02.02 with the sum of items from S.02.0
Validation BV515 compares the value of the “Any other assets” line reported on S.02.02 with the sum of items from S.02.01. T
The definitionsfor the call and Put option swaptions in Annex VI have been interpreted differently by our asset managers. We
We note EIOPA's
“Although EIOPA Q&A repliesa to
has stated questions
number 1411via
of times and the1583.
Q&AWe thatalsoonly note, however,
off-balance thatitems
sheet the draft
are ITS
to be amendments
reported, pledged publishedcollab
Thishave
We statement is contrary
the following to theregarding
question answers EIOPA gave in the
subordinated loansQ&Aandprocess
interest(e.g.
rate#934,
risk: On 27.theJanone
17 andhand, #1322, 05. Octvalue
the market 17).Could
of a suE
On the other hand, Delegated Acts Article 166 state that the capital requirement for interest
Third, if S.29.01 R0250 already captures asset and liabilities in UL fund and which is close to each other. And in S.29.03 R0300/ rate risk is equal to the loss in ba
Fourth,
From the inexamples
S.29.01, whether
given in UL asset and UL EIOPA
"EIOPA-17-403: liabilityExplanatory
as a total need notes to on
be reporting
captured,templates
or the changes in these
- Variation two items
Analysis need toit
templates"
Since Technical Provisions are based on future/projected cashflows therefore, it will not be possible for actual cash payments
Validations BV783 and BV784 assume that the unit price or percentage of par amount is consistent for the different holdings o
There
Thereforeare several
we are validations
wondering if which equate
you also expectthe the
totalsectoral
basic own ownfundsfundsafter
to be adjustments
reported asline in the
„Total S.23.01II own
Solvency fundsoftemplate
amount“ an OFS
If so, there seems to be a contradiction to annex 3 of ITS 2015/2450 which defines "Total
Second we take the Linear formula component for Life obligations as in Article 251 of Delegated regulation where all 4 compo Solvency II amount" as the multiplica
Third step: add up above two items.
Validation BV834
Validation BV548 states
states that
that the
“Best value of other
estimate andbasic
Risk own
margin fund itemsbeinboth
should cell R0730,C0060
reported or both of thebereconciliation
empty- Otherreserve section
life insurance”
In cases where the Gross Best Estimate is fully reinsured a risk margin is not calculated as the gross best estimate minus recov
The error message for validation BV990 states “The information sorted out by country should represent at least 90% of the tec
Validation
Validation BV956BV551 expects
and BV552 thatcompare
the issuer thesector
valuereported on S.06.02 isreserve
of the reconciliation empty before
where the CIC takes
deduction forthe form '##71'line
participations or '##75'
in the orrec
This will result in own shares being included twice within the basic own funds before deduction for participations in other fina
Similar to the validations comparing the solvency II values reported on the S.06.02 template to the balance sheet, BV137 comp
We
- Inhave noted
S.30.03 that
field thereLine
C0070 are of several validations
business, which compare
your specifications the sum of
say:1)Where thethe solvency IItreaty
reinsurance value for specific
provides CICsfor
cover onmore
the S.06.
tha
2) Where the term of the cover do not differ by LoB only the dominant (based on the Gross Estimated Treaty Premium Incom
S.29.04.R0010 and R0080 - Premiums: no validation between S.29.04 and S.29.03. However it is expected that the amounts ar
How should
According topremium values between
the final Solvency II DPM S.29.03.
and Taxonomy and S.29.04. be the same the
2.3.0 (16/7/2018), if one QRTis asking for GWP
S.29.04.01 whereas
has been the other
changed and now is asking
requif
Can you please explain why this is not the case? Does this mean that R0080/C0050 of S.29.04.01 should be seen as additional
Should we fill in the C0190 "Item Title" CIC 72 and 73 and if yes which title?
S.12.01.01, R0300 "Surrender value".
As per our understanding,1. AmountS.14.01.01
reported in C0200 "surrender
the cell R0330/C0020 value". Couldalways
should you confirm
be lessthatthantheythehave the same
solvency2 amountmeaninof c
Questions :1. Do you confirm our understanding?2. Do we report regardless of probability in both the QRT S.03.01 and S.0
Shall
In thisfunds
case,thatshouldare Anot looked-through
include be reported
this discretionary benefitin in
S.06.03?
the S.40 as gross amount in its LoB "Insurance with profit participatio
If
Our understanding of the instruction for C0080 Interest in for
both answers are yes, there will be a double accounting the same
S.09.01 is thatbusiness
amortizationfrom oneis not whole group
to part level. means
of it.This Is that allowed?
for examp
That
1. In the template S.20.01 only claims are considered which are RBNS claims at a specific date of the current reporting year.a
would make sense, since the variation of the fair-value of a zero-bonds includes the interest in the financial statements
2.
The On the other
definition hand the
in Annex instructions
II states that thisfor is the template
"Amounts S.21.01,
payable considered(in
to reinsurers separately,
particularsuggest
current that all claims,
accounts) otheropen thanordeposit
closed
Could
Could youyou clarify
please how clarifyreinsurance
how to compute payables should be recognised
S.29.04.R0110/C0050 andonS.29.03:
S.02.01 when they are NOT past-due?
1. S.29.04.R0110/C0050 = S.29.03.R0210 to R0250/C0050+C0060. or2. S.29.04.R0110/C0050 = (S.29.03.R0160 to R0180/C005
I'm
We writing
note that in order
in columnto make C0180, a question about the
"Identification code reconciliation
Asset / liabilityof some items the
underlying reported in the QRT.
derivative", Specifically,
"Multiple I would like
assets/liabilities” is to
a
Could you confirm that "blank" is a valid input on C0190? If not, could you confirm
b) S.06.02 - C0240i) Example: Government Bond, issuer (C0200) = Czech Republic Ministry of Finance.What is correct under C0 how this field is to be input? The valid optio
ii) What
For our ULis expected
business, where there is no
BEL is account ultimate
value plus theparent undertaking
discounted value (issuer is not part
of cfs outside the of
ULany group)Inoraddition,
account. the issuer RMisisthe ultimate
calcualted
In
The challenge to this approach arises when considering consistency between the two QRTs. It has been suggested to us that th
S.13.01.01, the cfs for this UL business should be gross or net of the account value?In S.29.03.01 and S.29.04.01, whether S
Note the above only refers to the Underwriting Year Approach as Accident Year is not
S.29.02 ‘Analysis of changes due to investments and financial liabilities’ QRT covers income, gains, and losses on investments o applicable to our business.
Please can you advise
An undertaking based ifinour interpretation
X country (parent of S.29.02 andwrites
undertaking) S.29.03 templates
business is correct
via FSP and if with
in Y country so, please can you two
the following confirm how w
setups:•
Should these cases be reported in S.04.01? And how should the term "underwritten" be understood in this context, i.e. locatio
Which transactions
Furthermore, on theshould
same field,be reported
recentlyinwe thehave
QRTsalready
S.36.01 and the
arose S.36.02– onlyquestion:
following those transactions
if we speak considered
about EndasYear significant,
2017 repo ve
Your
Let usanswer
suppose isInspeaking
your example you shouldEYnot
about reporting connect
2017. As pertheyour riskinstructionThis
reported in S.30.01 template withshall
the treaty cession
be filled by thewith inception
insurance anddate
rein
The report should contain cessions whose period of validity includes or overlaps year 2018. If there is the cession (C2017) with
The reporting entities understand the term “closed derivatives” differently. We would like to confirm what the correct definiti
The CIC code
Therefore, weisimplemented
considered asrules a master data and therefore
for S.08.01/02 unique c0180
c0100 or S.36.02 for an Asset ID Code.assets/liabilities‘
was ‘Multiple In the previous example related to
then S.08.01/02 ban
c0110
This
Withhowever
the new would not comply
information from No with EIOPA's answer
2015/2450, to Q 985.
“the multiplication of “Quantity” by “Unit Solvency II price”, for assets where t
Is this what EIOPA means with this information?
Therefore, we ask for clarification: Does a reporting of the Issuer Group at CIC 1 (government bonds) actually have to be omitt
Furthermore,
Which there is should
asset category a need the to clarify howUS
following to Mortgage
handle fields C0250
backed (Issuer Group
securities Code) and C0260 (Type of issuer group code)
be assigned:
1. FNMA (non full-failth and credit US) non-tranched MBS:2.
Therefore, the question is how to interpret the term „the remaining time for maturity“ GNMA (full-failth and creditforUS) non-tranched
floating rate bonds MBS: in the QRT S 06.
We would be grateful if you could indicate which option should be used.
For the year ending 20th February 2017, group solvecny II submissions did not have certain QRTs in scope such as S.17.01.01.
With regard to question nr 452 (Please clarify can the Total SII amount as part of S.06.02 being reported be in negative?), wha
Could you confirm whether or not R0120 and R0130 on S.29.01 should be equal to each other or not?
Do we include
Identify the ISOcorporate members
4217 alphabetic (where
code of theparticipation
currency used is held
whileeither
placing100%theorreinsurance
less) in thetreaty.
scope of AllIntra-group
the amounts transactions
must be expr re
There is an XL treaty with 2 sections: in the first section the limits are written in USD while in the second one they are written i
Refering to QRT S.22.05, is the business validation rule "BV70" correct?
Should the Trigger
Treaty ID Value or Contractdate
Inception Size be adjusted ExpiryfordateT2
an FX rate on Bond or01/07/2018 Interest rate futures? 30/06/2019
Does
Can you thisplease
event clarify
requireif athe re-submission
QRT S.14.01.01 of the datato? be filled with Life business which does not annuities but is written under
needs
In our case there is exist non-life insurance contracts which have a health similar to life component. Based on the LOG file we
Is the CIC
Could youof a repurchase
clarify which position agreement on the
is correct oneS.06.02 the CIC
to present of the repurchase
payments for salvageagreement
and subrogation ##24 or the CICas
qualified of separate
the underlying
assets (Eor
Please also state if undertakings should
In which specific cases should the issuer group be left blank?present this payment only as an asset/liability (net of reinsurance share) or gross value
In
Can particular,
you please whatlookisinto
expected
this and to be reported
advise as weinfeel case of a:a) carry
it should corporate
a cic bond
codeof guaranteed
1 Bloomberg by central governmentb)
have advised that this corporate
is an EIOPAb
An
Weexample of an ISIN
have a question code is -the
regarding US30216BFR87
answer on logfile 1470. In case when the undertaking owns 5% of an investment pool. For in
For example
Can you please contract
clarify size
if the is QRT
10 and trigger value
S.14.01.01 is 1.25.for
is required That means when
reinsurance we adjust the
undertakings? "notional
In the LOG fileamount"
you mentionto thethatactual num
“This te
Regarding the S.16.01.01 we filed a separate question, but our interpretation is that
Can you please clarify if the QRT S.16.01.01 is required for reinsurance undertakings? In the LOG file you mention that “This teif annuities are not required for the S.16.0
On
My the other refers
question side you also mention
to paragraph 1.56that
p.36foronthetheSolvency
explanatoyII LoBs “The
notes onfollowing
Variationclose list shall
Analysis be used”,
templates. which
At 3rd, 4thonlyandincludes
5th bullet So
At 4th bullet is S.20.03.R0200 correct or should be S.29.03.R0200 ?
R0070 instructions state it should be the TMTP after any limitation has been applied. If no limitation is applied the same amou
The form would make more sense if R0070 was the limitation, if any to be applied, or zero if not. It would then contain all the
In
Wethe casethat
agree of zero bonds, how
contingent are thebonds
convertible annualshould
“earnings”not betoclassified
be reported as 25 in based
the template? Do they only
on the definition for CIChave 25,tobutbeforreported
the same as
We acknowledge this might be a close point, but we would appreciate EIOPA’s reconsideration of this classification issue in th
How
Whenlong should
filling OWNfirms SHARES keep(directly
the information on the solvency
held) to S.06.02, II balanceinsheets
what is expected followingand columns:CIC
SCR calculations and the
- should last solvency
two charsII be reports
39?
Issuer Name - should it be blank or filled with the name of the company holding
In S.26.01 in XBRL taxonomy 2.1.0 and 2.2.0 there is however no separate row for this sub-risk category. Does this mean that own shares (therefore in fact name of the com i
We would also like to ask the same question for qualifying infrastructure corporate
There is no reference to Annuity Provisions set up during the year. Further, it is feasible that an annuity payment could be mad bonds.
Do you agree that there is a problem here (now and in the proposed amendment to the ITS)?
In
Shoulda currency
we report forwardS.06.02contract, if the two
and S.08.01 withcurrencies
corrections involved
in the YE arereporting?
foreign currencies,
Or maybeshall we create should
the correction 2 lines for a currency
be made in theforw
4Q
–R0220
Not due as S.06.02 and S.08.01 reported quarterly?In second case, if we have
new specification from Q&A 1261, R0220 also requires a "BE of products with a surrender option" for Accepted Reinsur to make corrections in 4Q reporting, should w
IIncould image
Log file it could
it says be a cancellation
"...undertaking may use ofaccident
reinsurace or from the cedant.
underwriting yearGenerally
accordingthis is allowed
to how for all kinds
they manage eachofline thisofbusiness.
business Th p
In which case of life company that the LoB is seen as being managed in accident
We want to confirm our understanding on item 992. "EIOPA confirms that for each LoB reported in S.29.04 only "Underwriting year? Managing means underwriting the resp
For eg, case 1) contract A and contract B are both under one LoB, say 37-life. Case 2) Best Estimate under one tpye of contrac
Answer
Is there in anQuestion
updated log log file
998for is confusing
S29.04 which withreflects
Explanation paper regarding
the changes listed in Annexsigns in2 S.29.04. Could you
of the Variation confirm
analysis we could
issued on 29ignore
June 2
In particular, can you confirm what we should be using for C0020/R0040 in S29.04? Do we use the Variation analysis, or the lo
Could
Wouldyou youplease
confirm confirm
that for that there’s no need
C0030/R0200 to display
'Variations dueatobreakdown
net technical by UWY or AY and
provisions' in the QRT S.29.03for
consequently ? C0120/R0360-R037
As an additional question for C0030/R0250, could you please clarify why reinsurance related items are expected under 'Other
Should
Although index-linked
the the logand file unit-linked
S.29.03 clearly contracts
statesbe forincluded
C0090/R0300 in C0010/R0010-R0120
'Variation in Investments 'Best Estimate' and C0030/R0130-R0140
in unit–linked' and the definition 'Re is "
Would
The logyoufile confirm that the
S.29.04 states forintention is to disclose
R0060 'Adjustment of only the 'Variation
valuation of Assetsinheld Investments
for unit–linkedin unit–linked'
funds' that in C0090/R0300?
"This item is added to t
However,
The explanatory premiums notes in on
R0010 (= S.29.03.01
VA QRTs and the log R0310)
file foronly coversstate
S.29.03 "technical
that the flows affecting
fields technical provisions
C0100/R0310-R0350 in the buttable that are not
S.29.03.01
Could you please give us an example for the Life business where these technical flows are expected to be non-zero?
Could
Assume you please confirm
a projected cashflowthatofthere’s
1 million no need
due totosurrender,
display a breakdown
but the actual by UWY / AY was
cashflow in this QRT? Then this will affect all futur
2 million.
As a consequence
A.M. Best Company, theInc.LEI:
position "other changes not elsewhere shown (R0110/R0260)" would include a lot of positions making t
549300LXZMQIXC5XCJ02
The
Then what would be cell R0080?on
first of these ECAIs appears the list provided,
Description seems to but the others
suggest that itdorelates
not. Totoreplace these withofECAIs
strict realisation cash from
flow, the
doeslistthisis not
mean a si5
Can
Howyou please provide
to undestand furtherinclarification
"Variation investment and in UL" if possible
R0300? For a more detailed
eg, for a newexample
UL contract thanwith the written
one above? premiums of 100Euro, sa
Then the total impact to R0360 due to this contract
1. From S.29.03 R0220/ C0050+C00602. From S.29.03 R0210-R0250/ C0050+C0060 would be (-delta BEL - variations in investment in UL + technical flows)=-10
-Which
There one is is correct?
only one further exception; we need to populate R0050 with the movement in Risk Margin so we can reconcile exa
I would like to be able to illustrate this with a table containing my proposal, but this form does not allow for that. Is there an e
We are gains/losses
Should currently conductingbe recognised an Asset for management
purposes of the market
S.09.01 sizing
when study and would
transferring andbeasset
grateful to have
between twoyour expertise
Solvency on the
II filing soloE
Alternatively,
Or should we consider should gains/losses
that the currency be recognised
is part of forthe
purposes
Id code,ofand theevenS.09.01 when
if they havetransferring and assetwe
several currencies, between
consider two Solvenc
that they
or this one:template
Regarding we suppose the “Lapses
S.41.01 currencyvolume is part of thecould
rate” id code,yousoclarify
it's unique:CAU/Other
what should be taken depositsas theshort
numbertermof BPO+EURCAU/Other
contract at the beg
1) Should to
In regard this value("Sum
C0090 be constant
Insured"), during whole
is this reporting
amount intendedyearto (forbequarterly
net or gross reporting)?2)
of the amount Should this value
reported be updated
in C0100 ("Originalduringdedt
Also in the
The field case ofthe
requires policy excesses
country where (asundertaking
opposed to deductibles)
assets are held areinthese
custody.also Our
to be reported in C0100,
interpretation is that orin is that
this column
field strictly
the country
E.g. custodian
Question 2:Do iswe German
need toBank reportandthe theduration
asset is for heldthe under custody in
FX Forward? If aso,different
FX Forward country
has (e.g. France).
2 different Consequently
currency France isd
with 2 different
Question 3:IRS Swap has a fixed and variable leg. If we aggregate the IRS Swap
Could you please clarify your answer to the Question 934 from 27 Jan 2017? In the answer you said “Template S.11.01 include to one row, how do we report the duration of t
S.03.01 also contains off-balance collaterals held shown in C0020/R0100 to R0130. Do they also cover balance sheet assets? S
What
We have datestwoshould be filled
questions in C0370
regarding theand C0380S.05.01:1.
template (future or past dates)?to
According E.g.
theantemplate
undertaking hasinstruction
S.05.01 subordinated loan which
in Expenses had fi
incurre
2. According
We have to theregarding
a question template the S.05.01 General
possibility to comments
report negative for quarterly
amountsreportingin S.06.03, administrative
besides derivatives.expenses, investment
A CIU manag
shorts equities
There are 2 options, one in line with the ITS but less informative, the other not
In LOG it is stated that „This value shall be reported only where the split between R0411 and R0412 could be derived from the in line with the ITS but providing better insight
On
Thethe
LOGotherstates hand, the split, in
the following forcase
the of no infrastructure
calculation investments,
of the nominal amount seems
of thetoderivatives
be obvious. (C0130): Notional = Contract size * N
‘Number of contracts’ can only be an integer in this case. This
According to Q&A no 443, 583, 807,759:• only the amounts “sensitive to the risk” should be filled works fine when the undertaking owns
in in100%
both of an investment
assets and liabilitip
Provisions should not be
A similar requirement presented
is not present(this Q&A concerned
on S.17.01 instructions, mortality
however risk).
since BE is reported by line of business on this QRT we a
Do you agree with our analysis? Is there a specific method to report data, that is not covered by the instructions?
In the template S.06.02, what should be chosen in column “custodian” in case of loans? Should it be a bank where cash was tr
You have in 'Draft Amendment of ITS on Reporting' (18 June 2017) a correction for the template S.03.01 (ANNEX II(4)(b)(c)), w
We are not sure which formula to use for cell {r0560,c0050} on the 23.01.04 because it doesn’t seem to be in the logfiles. Cou
Field C0380 of template S.06.02 requires to report the unit percentage of par amount Solvency II price.For inflation linked bon
The clean stock market price is the price without inflation adjustments and accrued interests observable at the stock exchange
In S.24.01: Should the row R0040 "Total participations in related undertakings that are financial and credit institutions" only in
R0770&R0780
In regards to the (C0060)
Annex-VI, Expected
for the profits
CIC table included
I have intwo future premiums
questions to ask(EPIFP):
: Do you expect the EPIFP to be reported before
1. Should we have to put XL,XT for OTC or can it be something else?2. Do XL,XT take into account all OTC derivatives?
On template S.06.02 list of assets, should an item with an ISIN under Asset ID code (C0040), always have one of the following u
What should life
The German be filled
insurersin column “country”
in our Group discuss in case of the following
the following assetGerman
topic with categories: L- liabilities,
Federal 0 - receivables
Bank. It states that insurersor 4-CIU?
that holdShallfu
Do you agree with this interpretation? From our point of view, under certain
0.000075 * 'Income protection pandemic exposure' + 0.4 * 'Sum of gross catastrophe risk charge for all countries' circumstances, a different interpretation, i.e. ent
However, I believe that the '0.4' factor may have been misplaced. Should it not be multiplied to 'Catastrophe Risk Charge befo
According
The KNF has to queried
the log document
our treatment of theofS.12.01
an assetQRT, withtheCICcells
codeC0100/R0100 to C140/ R0100
XT95 on our submission are supposed
of S.06.02. They are tostating
representthatthe“Noriskapp m
In
weaddition, could you
are still unclear specify
as this in what is
calculation situations
a Partial (if any) we
Internal should
Model populate
and C0170 Total
also therefore has someSII value,
firmsbut should
as full not populate
Internal Model SCR anya
We would be grateful if you could please provide further clarity.
For example: loans on policies has XT86 but the collateral has in my opinion XT09 since the Policy doesn´t fit anythere else in
2. Question:What is the Collateral for XT84: the entitlement by a land charge/Grundschuld or the land/property?Since the enti
EIOPA published draft ITS amendments. In template S.06.02 in cell C0330 (Nominated ECAI) there is a closed list of names of E
Is our assumption true that real estate which serves as security for mortgages and loans (CIC 8) to natural persons (e.g. mortga
Is
In reference to Article
"GL on reporting and22(4)
publicof Directive
disclose" 2009/65/CE
and "CP-14-052" correct?
it is stated about S.26.01 that:"Amounts before and after shock shall
Does this mean that the liabilities columns should include:1. Only FDB (as this part can be loss-absorbing, and therefore is the
In QRT S.23.01.01 Own Funds R0070, C0020, does this only relate to the surplus funds in a with-profits fund of a life undertaki
Is the Linear
There MCR for composite
is a validataion BV432 (entry undertakings
points - 01,always 02, 16 equal
& 17) to forthe sum of
S.06.02 the four
which linaer
ensures formula
that the assetscomponents
that are (being
reported C0010/R0
under
Q1. Does it mean that for investment QRTs, where applicable, other than S.06.02 the relevant IDs in table 1(position) need no
Let
QRTusS.12.01.01
assume A is the leading insurer of a contract with total SI 100 but there is a coinsurance treatment with share of insurer
For what concerns
NN Group R0220,
consolidates in our opinion
according to method the total
1 andvalue
method (C0150)
2 for should consider also
D&A companies. Foramount
the entity related to “Accepted
consolidated underreinsuranc
method 2
In the
For SX5ElogIndex,
files ofthere
S.31.01is no Share of reinsurers,
official ISO CountryS.31.02 Code. Special
So based Purpose
on indexVehicles and S.37.01
description, they use RiskEUconcentration,
code as it is used there foristhe
no majo
disti
If there aren't any official ISO Country Code for the SX5E Index. What should be the correct first 2 position of the CIC for those
How
Fromshould
Eiopa Q&A,the effect
#751,ofone riskgets
mitigating
the idea instruments
that Claimsbe expressed
Incurred in reported
to be S.26.01? Let us takeshould
in S.21.01 a currency
reflect hedge as an at
the RBNS example:
year end We p
Especially for claims arising from earlier accident years, there can be large subrogations during the reporting year, exceeding t
BV444
But Unit error
B has message
to report states
this that
issue "There is at least
as a collateral heldoneasproduct
the company reported
shares in template
are not on "Variable
its balanceannuities"
sheet. Is that
thisisinterpretation
not reported
Could EIOPA please give some examples for collaterals pledged which are off-balance?
Should
How hasfollowing facultative
to be filled the fieldcovers be included
if the risk in the prospective
is not reinsured template?a)
also on a treaty cover
basis ? Has expired
it to be lefton Jan 1,2017 and will not be ren
blank?
If we speak about reporting year 2017, usually in S.30.03 treaties with inception date in 2017 will be reported. If in S.30.01 a ri
Is thereference
The collateralisvalue field meant
the directive to definewhere
91/674/EEC the collateral value basedtoonpolicyholders
profit participation the pro rata is holdings
included of in
the entity,
both Life or
andshould it beTech
Non-Life bas
Could
If the view is to place the immediate underlying instrument, then this would be blank as the swap does not yet exist (and is OTt
you confirm if “profit sharing and premiums refunds”, and related change in provisions, shall or not be included within
If the view is to seek the deepest underlying asset, then the index of the swap received upon exercise could be reported. Inde
Definition
The QRT S.19.01 of guarantees:
requires The definition
in Cell C0180/R0100of guarantees
to fill in used
the sumin S.03.01
of Grossis identical
Claims Paid to the definition
for all accidentofyearsa ‘financial
prior toguarantee’
year N-14.inD
We
What ultimately is expected in S.04.01 is, due to above mentioned problems, not clear. Could this me made clear byyear,
do understand the meaning of Cell C0170/R0100, since it is the remainder of paiments for the current business but w
an examp
I ask this because it seems that some numbers have to be filled in twice in the range C0010-C0070 and other once.
Currently
The log filethere is no option
for S.23.01 states: to“For
report something
quarterly for C0050/R0080,
reporting i.e. premiums
this is the latest earned forand
SCR to be calculated risksreported
coveredin prior to the period.
accordance with a
This is interpreted to mean that the SCR reported would be an amount calculated as
EIOPA has clarified that Claims paid (gross, ceded, net) triangles can have negative values however, it has not been clarifiedat a date before the reporting date excepif
Can you please confirm it as there could be instances where non-cumulative amounts would be negative (e.g. due downward
The LOG states that all data are "in absolute amount, non-cumulative and undiscounted". Where there are negative amounts
In the LOG file it is stated that “The definition of written premiums is consistent with the definition of “premium receivables”.”
As a partial Internal Model firm, some entities in the Group are on Internal Model and some are on Standard Formula. Therefo
We would
Would it belike clarification
possible to addaround the conversion
clarification of originalinstructions
in the S.06.02.C390 currencies to toreporting
confirm the currency in orderthat
undestanding to create
for CIC the "Total" tria
categories 5
Also, the question is where a tranche only, within a structured product, is held, the
As of May 8th, GLEIF also provides so called Level 2 data on whom owns who.In the guidelines references are made to the LEI maturity date of the tranche is to be repor
And
I seehow should be dealt
an inconsistency here with the exceptions,
because in teh standard if for example
formula there the data is not submitted
is modified durationdue to legalinobstacles
expressed years used or binding
and in the legal
annc
Furthermore, I seek a confirmation whether for variable interest bonds we should calculate duration according to Article 176
What, if anything, should be included in the S.34.01.C0070 with regards to the Sectoral minimum capital requirement of a rela
What
According is meant
to your under a "simplified
template calculations"?
"Interest" C0080, should Doesthis it refer to each bank
also include and everyaccount simplification
interest? Asdefined in "Subsection
in the logfile 6 Propor
S.09.01 there wh
How should we report debit interest for the bank account, if only positive amount are allowed and not negative. Should we on
Where a healththe
Please confirm insurance
following market has a risk equalisation system in place, it is not clear whether/how the payments to/from un
1. Should the
We noticed from operational risk in S25.01.01/.04
Q&A, the request on R0340 has(R0130/C0100)
been changed to beinclude
equal the sumofofbusiness,
all line the RFF and remaining
no matter whetherpart?2.
VA isIfapplied
this is
In our company, however, there is no transitional measures nor matching adjustments at the moment, it is all zero in lines R03
Field C0080 of template S.09.01 requires to report interest earned. For interest swaps there is an interest paying leg and an in
In
From Solvency
previouslyII S.08.02 we report
guidelines the closing
and Q&As FX forward. What
(see "Reference") should we
it is clearified that report in the column
the liabilities exposures"Solvency II Value".should
in S.26.01.01 We expect
includt
Question: Should the value of technical provisions include risk margin?
For
- It isgroups:
explicitlyIs itmentioned
correct to to report also internal
not report guarantees
any guarantees and within the scope
contingent of thewithin
liabilities group the(deviating
scope of from
theQRTgroup.S.03.03)?
It is not explici
Which collaterals does EIOPA expect to be
For collective undertakings, is S.02.02 supposed to be reported on reported in S.03.01 – only collaterals received from / pledged to external companie
1. look-through level (using currencies of underlying assets, as used for calculating currency risk and S.06.03)2. non-look-throu
Question
For QRT S.06.021:In theFieldUnderlying asset category
C0120 Custodian the name (C0030) we financial
of the find in the closing list
institution "L-Liabilities".
that is the custodian Is thisshould
referring to liabilitywhen
be reported, in cash?
av
Is it possible to user the LEI if available instead of the LEI name?
Why are items S.06.02.C0070 (Fund number) and S.06.02.C0080 (Matching portfolio number) optional in the "Annotated temp
Are
QRTwrite-offs
15.02 requires and/or impairmentstotoprovide
undertakings be considered
information in the oninformation
hedging performed of the parand amount (C0140)?result with/without hedging
the economic
In cases where (rather than hedging the market risk associated with the guarantees directly) an undertaking has reinsured the
Regarding
Do Final date
you consider of guarantee,
incorrect when company is it intened to capture
fills S.06.03 and/or finalS.06.03
guarantee in thedate of the
annual QRT last policy
even that could
if company last these
filled withintemplate
all inforc
In other words, is company allowed to report S.06.02/S.06.03 both in relation to
For companies that are not specialized reinsurers,"accepted reinsurance" is more like one line of business they accepted from last quarter (quarterly QRT) and year-end (an
In this case, definitely
Guaranteed HRG levelFor
level information. of eg,
information
GMAB and will be provided.
GMDB guaranteed However,
level couldwouldbethe Product
based ID level Value
on Account of information still be ex
or Single premium
Sometimes,
c) C0120 “Total it is the roll up –rate
amount” that
asset is guaranteed,
category 9 in this case, we put the roll up rate. It makes the guaranteed level informati
IIsam
it correct
contacting thatregarding
asset category 9 should needed
a clarification be usedupon whenITS collaterals,
logs for QRTsreferring to covered
S.10.01*. bonds,comments
The general consist of specify
mortgages that(property/
"Each rep
We can observe that this is made technically possible with the use of a 'Line
What should be filled in C0090 when company calculates adjustment for expected losses due to default of the counterparty identification' upon template, which allows for seac
Following the simplification, adjustment is calculated as one number lowering reinsurance
XYZ has an annually renewable group term life business, underwriting profit will shared with Employer based on last year's res recoverables and therefore, even a
XYZ has private health insurance in Germany and profit is distributed to policyholders each year. Will this business be "insuran
Should
If foreign currency
my understanfding gains and
is correct, losses beincluded
according to Art. 20 of asthepartImplem.
of the calculation
Reg. 2015/2450, of net gains and losses
an insurance and unrealised
undertaking whichgains
is partand
of
If this is the case, which is the correct selection within the "content of
The field allows to link reinsured risk (in facultative cover) with possible contractual reinsurance cession. the submission"?
In case mentiones
According risk is not reinsured
to the instructions of Annex how this field
3 - S.06.02 shall
– List of be filled-in?
assets Is it allowed
(reported below), to weleadshallthis
addfield
theblank
ISO 4217 for these cases?code
alphabetic
However,
Under some thecircumstances,
document seems therenotisspecifying
a possibility how to assign
I will populate CQSthe field
also to in caseorofCIC74.
CIC73 assets with same ISIN code and same curren
Does this mean that even if I use CQS for a CIC73 for the purposes of SCR calculation, I should not fill this value to C0340?
For specialized reinsurers, what granularity the Product IDs are expected to be defined? Right at this moment, we are defining
For NL annuities, it is difficult to define a Product, so could we use 4 line of business instead, ie. "annuities stemming from NL a
Could
Question youregarding
please provide C0040clarification
Asset ID code around
in thewhat should
log file for the be template
reported for the Net Gain
S.06.02.01It and Losses
indicates :When(C0100)
the same andAsset
Unrealised
ID CodeGan
Is it applicable for all assets? Do we need to apply it also for REP_CIC 75,95 and 8?
For "number of new contracts during year", does it really mean all new contracts that were generated during the year, or it ca
There are some Solo Entities who could include a lot of products, say hundreds. Would it still be expected in this case, OE shou
If company
Though C0050 hasisnocalled
hedgingnumberprogram itself, butit reinsured
of contracts, is expected thetoguarantee
count the part. numbers Howof would
ridersthat information
if one Product IDbeisreflected?In
representingthis the
For group contracts, it is expected to count also the contracts, but not the number
Par amount (C0100). Per the log, it asks to disclose the par amount of the collateral. For a covered bond or structured produc of employees covered, right?
The reason being that different structured products will have claims in different orders on the collateral as determined by the
Should single name exposures with probability of default = 0% be included in this template?
Could
How do you please
firms reportspecify whatAssets/Liabilities
Multiple undertaking should put on the cell C0150 if it not applicable for product?
in S.08.01?
When
Can theyplease
EIOPA try to enter
confirm justthat
"Multiple Assets/Liabilities"
the definition of other technicalinto theprovisions
column "Instrument
in S.05.02 isunderlying
different to thethe
derivative"
definition(C0090)
of othertheytechr
Can EIOPA please confirm whether or not consistency in the reporting of the changes in other technical provisions should be a
Could you please
You stated that ingiveS.06.02us information
the CIU should which notposition in your opinion
be looked-through. is correct
However, theoneCIU toin present
questionnon-due
is part ofreceivables on reinsura
the consolidated grou
Therefore, our question remains. How can partial pledges be disclosed in S.06.02 for items looked through. These items mayb
The following close list of options shall be used for Z0040:1 – Original currency2 – Reporting currency
But
- in the situation
Direct described
fire business thatabove,
written"original
in UK thus currency"="reporting currency". by AY-
in GBP, triangle is accumulated Inward proportional fire reinsura
For the first should the first two lines be aggragated together in one triangle for the purpose of Solvency Reporting, or can the
Could
Log foryou please
S.11.01 clarify held
– Assets if theasthreshold
collateral, offourth
25% for the reporting
paragraph, statesbythat
currency
“If thereshould
is a be
pooldone using the reporting
of collaterals currency
or a collateral or t
arrangem
See
b) Canalsocountries
QA 872, less there is a5%
than good
be explanation
aggregated under of collateral
the AAand covered
code bonds.that may leave more than 10% of the collective c
even though
An extreme example might help to clarify the question. If a collective is comprised of 25 countries within the eurozone each r
Could you please specify what undertaking should put on the cell C0020 if product is not part of any fund?
Could you please specify what undertaking should put on the cell C0020 if product is not part of any fund?
Regarding to cell C0050 in S.14.01 please specify what undertaking should disclose for groups policies, number of new contrac
Some
“For cellcredit insurance are
R0500/C0090 perceived
(losses stemming as life
fromproduct
type 2because
mortgage of loans),
duration of contract
should the value>1 year.
reflectCredit
the P&Linsurance givesthe
loss during an option
reporteo
In the log-file, we do not find further clarifications:"Further details on mortgages:Losses stemming from type 2 mortgage loans
For
Where-the field "Callable
'E' denotes theorincome
Putable" (C0100)-pandemic
protection does EIOPA considerofsecurities
exposure insurancewith andprincipal
reinsurance repayments as having
undertakings;- Thean embedded
sum includes ac
Do you agree with our implementation here?
Is
Cansurrender
you please value amount
clarify how calculated from formulas
to satisfy these booked reserves or from
for business bestby
written estimate
an EEAreserves?
branch with a location of risk outside the E
The ITS reporting log states that for Non EEA business:” The localisation of business by country shall depend on where the bus
(EU) No 2015/2450 number 778, question 9 asked whether S.31.01 Field C0100 is the sum of fields C0060, C0070, C0080, C009
Question2:
In the QRT
“When the template
look-through S.21.02.01
regardsand s.21.03.01
a fund of funds, forcategory
Health Insurance of type
“4 - Collective NSLT, we Units”
Investment have toshall
report sum insured
be used only forby tranches.
non-materia
If a fund ison
Question not a fund
group ownof funds
fund, you have to
reporting in use only the with
conjunction option 4 or exists
articles 82 and a level
330 of inthe
value above which
Delegated you shall
Regulation (EU)do2015
a second
/ 35 le
This question regards
Furthermore, I note the thecomment
case thattonet A80 deferred
that theretax can
assets on group
never level (S.23.01.04,
be a negative incurred claimr0160, c0050)
value. Butare zero
if we arewhile there
to only areatn
look
On a cumultaive basis, I agree the the incurred can never be less than nil (here 90+10+15-30). And I think the answer to Q80 w
Regarding
Single name toexposure
cell C0070often in S.14.01
refers please confirm
to the group ofwhich element
dependent should be included
counterparties (which are frompartbelow list:- financial
of some Surrenders paid-
group). What Retis
What is expected under C0020 (and C0030) when only one counteparty is part of the single name? Does C0020/C0030 relates
FX Forwards and IRS Swap have two legs (payment and receivable) which we report the legs separately in the S0801 and S080
For
Canthe you"Amount
advise what outstanding
currencymeasured
we shouldat bepar amount"
inputting we should
monetary fillinto
data the the
nominal amounttemplate
reinsurance for the CIC 72. If thisit nominal
(s.30.01)Is amou
the original c
The LOG file for s.30.01 C0120 implies we should use the original currency - but I have seen
1. Many of our traded assets, like Covered Bond, Structured Notes are collateralised by hundreds of underlying assets. For exa elsewhere that the only templates
2. For some of our mortgage and loans, we have charges against different properties/buildings. Do the charges count as collat
Could you please specify what undertaking should put on the cell C0210 if HRG doesn’t have guaranteed rate?
Regarding to cell C0120 in S.14.01 please confirm if commercial name of product should be unique? In particular situation we
Regarding
According to to the
cell annex
C0090 XX in S.14.01 please confirm
of the delegated if undertaking
regulation 2015/35, the should list only
section policiescontains
A3 should which can theoffer for clientset
requirement separately?
in article 3
What do "undertaking's financial statements" mean? Do we have to refer to the local GAAP or to the Solvency II framework?
The
If theLegal Entitydata
historical Identifier
was not is requested
restated wouldin several QRTs, e.g. S.06.02
the transferred data be- reported
List of Assets.The link between
as an increase in Case Asset
reservesID code and Issuer
and negative pai(
Similarly on the first submission following the Part VII transfer would the increase in claims count (form 20) only be for those c
According to the Log File (Annex III-S.23.01-Own Funds), the definition of R0680/C0010 Group SCR is "The group SCR is the s
We are a UK
Regarding thenon-life
template insurer but could
S.30.03, have ayou number
pleaseofprovide
annuities stemming
additional from non-life
information business
regarding in C0210
cells the form andofC0230
Periodic
andPayment
the inte
1) the limit, as stated in the reinsurance treaty, is 4M and should be given in C0210. However in this case C0230 would be 3M=
As part of the balance sheet for RFF SR.02.01 it has been clarified that the remaining part = Total - Material RFFs - MAP. But t
S.12.01In
1) Regarding rowtypical
R0030,loans
UL pension
(CIC 81):-polices have a transfer
I fill outstanding value.
nominal Is this
value regarded
in C0140- Doas a surrender
I also fill C0380value or should
for such asset?the SV be zero
2) Are loans considered as "interest bearing securities" and therefore C0190 should be filled for them?
What should be filled in C0040 "Number of underwriting risks"? Only policies valid at reporting date are to be filled or should
When
- S.36.01:a composite
C0140, C0150, undertaking
C0160, isC0170,
subject to paragraph
C0180- S.36.02:2C0140,
of the C0150,
Article 253
C0160- of the Delegated
S.36.03: C0120, Acts (the gross
C0130, C0140, written
C0150- premiums
S.36.04:
It is therefore unclear to which of these fields the threshold limits are to be applied. Which of these fields determine the amou
Please can you clarify what is meant by notice period for the subordinated debt? In particular please can you provide explanati
How should I apply materiality threshold (i.e. "This template is not required to be submitted if one single currency represents
In
Wecaseare of doing busines
wondering aboutinthe 1 (home)
treatmentcountry and wherereceivables
of reinsurance all obligations
andare in single
payables in currency (e.g. CZK),
the SII balance sheet.is company required
In the comment toto
th
However, reinsurance receivables and payables consist of premium, provisions and claims receivables and payables. There is a
There is a Non-life and Life table. Imagine situation that company does Non-life business in home country as well as outside an
If the business underwritten through FPS by the undertaking in non-EEA countries is requested, please let us know:- if any th
More in general, could you confirm that a balancing between the QRT S.04.01 and S.05.01 is not substantially requested?
How
We can should we report
understand why the
it security
is included lending
in theininstructions
th S1001 report?
for theIsitemthis "Gross
based on the start
Claims Paid date of the Securities
(non-cumulative) Lendingbut
- triangle", Agreem
for th
We would be interested in views from other members at your earliest convenience.
Considering the Q&A nr.562 provided on the 18th of March 2016 related to template S.06.02 where it is stated that in fact cal
[QRT
We are S.19.01] Shoulddifficulties
approaching the sum ofwith columns C0170, C0760,
our investment C1360,(more
managers C0360, C0960,
than C1560,
one KAG) toC1160, C0560,information
get sufficient C1160, and to C1760 includ
comply w
Most of the Investment-Managers/ KAG/ Zentralverwaltungsstellen are only willing to deliver Solvency-II-Data in the TPT-Form
What should be filled in the C0900 when the insurance undertaking provides unlimited cover in particular liability risk group?
For the C0040 Portfolio there is a closing list:1 - Life2 - Non-life:3 - Ring fenced funds4 - Other internal fund 5 - Shareholders' f
After reading these
3. Sourcing EIOPA’s answerdisclosures
premium to questionwill #767
be on QRT S.14.01
extremely onerousI’m still notimpossible)
(if not clear. If a reinsurer has 1 reinsurance
for Life reinsurance treaties, contract
due to with
gaps
4. Finally, External Fund Links are a form of reinsurance, where these agreements grant access to external insurance funds w
Is my understanding correct that gross technical provisions (TP) on accepted reinsurance business (LoB 36) should be properly
While the data requested on this template meets the requirement of article 159 of directive 2009/138/EC would it not be sen
Will accrued interest also be reported for CIC7 and CIC8?
•Is Annex
it a mistake in the
IV - Asset latest published
categories and Annex version of the template
VI - Definitions of theS.26.01
CIC Table;( S.26.01.01,
Anhang IVS.26.01.04 and SR.26.01.01) where
– Vermögenswertkategorien cell R060
und Anhang
It
Can EIOPA please confirm that they are happy for accrued interest to be included in the fair value of own funds (i.e. thatto
should be instead„Immobilien Gebäude, Grundstücke und andere Bauten (unbewegliches Sachgut) und Sachanlagen“ man
it is
If EIOPA believes
Similarly, for row that
R0050, accrued
the LOG interest is not necessarily
file guidance states thatSolvency II own fundsthis
when recalculated then can itbeplease
should explain how
the Solvency it can be
I technical exclude
provisions
This in effect avoids
The company “double
is required run-off”,
to deduct given
exit that
tax on there is already
surrenders from Life theinvestment
prescribed products
1/16th p.a. , inlinear run-off
accounts thisbeing applied
exit tax is notfrom
shown D
Should the surrender value in QRT be net of this exit tax ? In reality what is happening is if the surrender value of policy is €10
Let’s
As perconsider situation
instructions log forthat company
S.08.01, performs
S.08.02 business
& S.11.01 QRTsboth
it is in home
given thatcountry
"On the and outside.
table Should S.04.01.01
Information on positionsbeheld,
filledeach
alsode fo
If for the same derivative two values can be attributed to one variable, then this derivative needs to be reported in more than
Are we required to provide info about either (a) all reinsurers and brokers in relation to facultative covers or (b) reinsurers and
Our understanding of the items to be considered for reporting for closed derivatives are as follows:1. Derivatives that were op
As per instructions log for S.08.01, S.08.02 & S.11.01 QRTs it is given that "On the table Information on derivative, each deriva
S.12.01In
Premiumsrow andR0030,
claims on Surrender
Unit linkedValues are required
contracts are not‘net of taxes’.forWhat
recognised taxes arestatements
the financial these? on the Statement of Comprehen
Should
According to article 10 (b), (e) and (f) of Commission implementing regulation (EU) 2015/2450 ofshould
we therefore report the premiums and claims on Unit linked business on the S.05.01 or this be 2015
2 December left blank todow
laying mat
According to the article mentioned above, can we assume that the undertaking, which submits templates S.06.02, S.08.01 and
S.14.01C0080We
a) Is this interpretationinterpret the guidance to state that for each product code, if greater than 10% of TP or written premiums is
correct?
b)
CashShould we also
collaterals split furtherthis
held:Although if contracts
templatewith the same
is called Productsheet
‘Off-balance ID code are we
items’ soldhave
in different
made a ring-fenced funds (column
working assumption that we C00s
Does EIOPA agree with our working assumption?
Scenario:Assume entity A and B are within the same group and entity C is an external party. Suppose B has a loan payable du
a) Given the actual loan liability to entity C is already recorded in the group balance sheet, reporting this guarantee in the gro
In the Solvency
C0050 states "IfIItheS.08.02 we need
frequency to report
is lower than “Swap outflow
yearly...". This amount
seems to(C0200)”.
mean: "ifShould we report
we calculate this amount
cashflows in negative
at intervals or pos
less frequen
Is this interpretation correct?
According to the log file "Expenses (related to insurance and reinsurance obligations)" for all risk categories (i.e. risks accepted
According to log file of S.29.03 "C0100-C0110/R0320" and "C0100-C0110/R0330" represents the amount of "claims/benefits"
Are companies required to provide this template within the scope of first annual QRT (reference date 31/12/2016) even it refl
For
We products which
still struggle withcould be unbundled
the valuation method to two parts, how
we should use to
onassign the number
CIC 7 (and of contracts(C0040)
the subcatagory within). In oneintoofdifferent
the firstparts?
CIC tables
For the valuation of CIC 7 we couldn't find explicit guidance. With the help of Google we
The requirement says "The sum of provisions in templates S.16.01 and S.19.01 for one non-life line of business, as defined found MSFA saying that EIOPA recent
in A
Does it mean that "C0360/R0260", "C0960/R0460" and "C1560/R0660" (of triangles representing the total of one SII line of bu
Annex II of Implementing Regulation 2015/2450 states that "gross premiums written shall comprise all amounts due during th
We
Withhave considered
reference to Q&A following
numberoptions
70 (QAregarding
final report the14/52)
entities
and that shall benumber
response in scope3 of the IGT
below, reporting:1.
there does not appear IGTstobetween
be clearIns g
Our assumption and approach for completing SR.02.01 is as follows:Material RFF’s – should be submitted gross of IGT since th
1) Article
Could 18 (1) provide
you please and Article 34(1)detailed
a more for Groups requires what
explanation submission of QRTs the
else – besides re content
variation ofof
submission and SCR
TP themselves – is for each materia
supposed to be c
In an older version of the QRTs (VA C2C), the Technical flows (besides adjustment for salvages and subrogations) were suppos
According to log file "C0100-C0110/R0310" represents the amount of written premiums under SII principles that are not includ
The requirement says "The Information reported by country shall at least represent 90% of the Total Technical Provisions as a
PRA issued a consultation paper CP20/15 in June 2015 and according to that paper the product code for "annuities stemming
If S.29.04 QRT needs to be completed on both the "Underwriting Year" and "Accident Year" basis? Unlike other QRTs, it has no
The
The definition
validation of CICrequire
rules 72 refers thetovalue
deposits that canr0230,c0050}
at {S.28.01, be used without to bepenalty
greaterorthanrestriction.
or equalIsto thisthepenalty
TP as a/ whole
restriction
and BELseparate
(net o
Do we need to deviate from the guidelines and build up the TP measures in the MCR calculation from the TP as a whole and b
Which
QRT S.08.01 valuation method
- C0120 do you
and QRT expect
S.06.02 in case of current accounts? We would expect that the balances should be reported as
- C0360
Modified duration is the relative change of bond’s price to the change of the yield. In case of interest rate derivatives the price
S.08.01 - C0130 - Notional amount of the derivative and C0140 Buyer/Seller: further guidance is required on how to report the
IAccording
work for an insurance
to the Log filecompany
non-EEAthat businesswouldis like
onlytoconsidered
get some guidance on howwhen
in the template to disclose their inflation
underwritten throughswapsnon-EEAin the derivativ(
branches
Based
So, it wouldon theseem above assumption,
sensible that the is itreason
correct to applyfor
provided thethese
materiality
S.26/27threshold for non-EEA
QRTs in S.01.01.04 andbranches (“Material
SR.01.01.04 non-EEA
is consistent shall
with th
Which of these reasons should be used for groups that are not in scope for these QRTs because they have no SF entities conso
An undertaking that provides cash to its reinsurance clients for reinsurance business accepted would record a reduction in its
Common
1. Unit linkcoveredportfolio:bonds
unitand Coveredof
percentage bonds subject S2
par amount to specific
price = 99,lawpar
are,amount
according to EIOPA
= 1001. rules,
Unit link assignedunit
portfolio: to CIC code catego
percentage of p
In order to retrive the correct amount on table "information on position held" two
According to the Authority’s notices (e.g. Resolution on Comments No. 86 on EIOPA-CP-009/2011, Final Report on CP No.14/0different lines using two different prices wi
Asin
1. anfield
example
S.30.03 according
C0200 set to that
999.99 definition
and write theabond
shortwith isin code
description ofCZ0001004105
the rule in field(6M PRIBOR-10bp,
S.30.04 11/19/2027)
C0170 (annotations). should
Even hav
if this la
2. in field S.30.03 C0200 set an estimation of the priority.
3) a) If Number 87 is correct, in order to show the direction of the trade via the C0130 field we would need to be able to enter
4)
Our Regarding 111 (if this is correct),
current interpretation shouldC0170
is that R0100, C0120field
andshould
C0310be always reflect
the paid the for
claims buy"15
leg &+"
of the
yearsforward? The example
that is paid in 111rep
in the current se
Could
6. S.30.04 you please confirmType
Field C0120 the offollowing:(i)
collateral (if Should field (R0100,
applicable)If C0170) be
the collateral blocked
is cash, or open?(ii)
which value hasIf to this
befield is open,
indicate what
? Point “1”amoun
or po
-10. In a previous
Insurance contracts,-question we asked:
Investment “ In respect
contracts with DPFof QRT
and,-S.30.03 and S.30.04:
Investment contracts after the first
without DPF picture sent in April, has the Com
Split
It does bynot
SII lines
appear of business.
to us that this statement is correct.
Could you please clarify?
Some insurance companies are contacting us in order to know the potential consequences of non following the indicated thre
In
Forcase an insurance
a Group S.06.02 QRT,companywhichwill provide
utilises theadditional
accounting informations, will EIOPA
consolidation-based acceptand
method the looks-through
declaration as the it will offer more
Collective detai
Investm
As an example,
Could you confirm where
that50%
assetsof the units
listed in the CIU
in S.06.02 (oldare
D1)pledged
as on the as balance
collateralsheet
(andbutnotasspecific
pledged assets within the
as collateral CIU),
will form would
part of youth
Could you confirm that assets pledged to the reporting entity (but not on its balance
What is the correct CIC category for registered bonds (Namensschuldverschreibung) and bonded loans/promissory notes (Sch sheet) disclosed in S.11.01 (old D6) will fo
We
Log:-believe
Table 6that thesestrategic
- Other instruments are very similar
participations to loans and
not in financial and should be classifiedC0500
credit institution, as 8 (loans).
SubordinatedNevertheless,
liabilitieswe've been
: This is thetold
v
Question:Which value to fill in for C0500: 30€, 60€ or 100€? Because according to the log,
So in my view, in the short run there are only two options (since it wouldn’t be possible to remove the identical datapoint befo it is subordinated liabilities held in e
I have check
Regarding thejust in case the
surrender valuedirective
guidelines CELEX-32016R1868-EN-TXT,
in the logs, the the surrender but itvalue
didn’tcalculated
say anything apparently
is stated as "netabout this case.So coul
of taxes".
Does this refer to personal taxes on the policy holder? So if the gross surrender
However the name of the template has since been changed to "Health" with all references to "NSLT" deleted. This value is €X and the policyholder recieves (1-T%
was referen
Given
As option the 2answer to question
and option 3 are both742 supported
and the subsequent changes
by government, to thebank,
central template,
regionalwe government
would appreciate confirmation
or local authority. as to whet
IFor
findthe this confusing,
sake because
of consistency government
with your previous bondanswer,
could also under
I would sayoption
that it2 should
and 3. be b). But I am not entirely convinced that va
Could you please comment on this issue?
Some customers have recently bought some new type of fund last year called "Fond de prêts à l'économie" (NOVO 1 and NOV
What is country defintion for accepted reinsurance business for S.04.01?
A
Theforward
taxonomyexchange rate Valuation
"Business agreement2.1.0" is a forward contract
still shows the oldin formula.
which one party pays an amount in one currency, and receives an
Please confirm whether BV136 will be updated and
In the log file for S.32.01.04 (Undertakings in the scope of the group), when. Which check formula
column do we
C0080 use forthe
requires yearend
Name2016?of the Supervisory Au
Also, should undertaking type categories 14 and 15 be reporting balance sheet values in column C0100 for Other regulated un
We would like to clarify if C0210 for Non-Proportional is the Limit of the treaty (Reinsurer’s liability) or the Plafond (Limit + Prio
We understand that investment returns are excluded from cash flows. How about investment expenses? Should that be exclu
Could you confirm that for CIC Category 9, excluding CIC 95, columns Custodian (C0120) and Issuer Country (C0270) should no
For avoidance
S.30.03, C0210of– C0240
doubt, –can Limityou&confirm
Maximum thatCoverWe
motor vehicles,
have nofixtures,
propertyfittings,
(or XoL) furniture and computers
reinsurance, we only have andlifeoffice machineryAc
reinsurance.
S.30.03, C0250 & C0260
As per instructions – ReinstatementsReinstatements
log (S.25.01) for R0220/C0100 it is givendothat appear to be of
" Amount related purely toCapital
the Solvency catastrophe or excess
Requirement forof loss reins
undertakin
1. In which cells shall the proportional share of the solvency capital requirement for companies consolidated using the adjus
Regarding the above Asset QRT report it was always our assumption that the calculation of Realised Gains/Losses shall be gros
Should an undertaking allowed to pursue life and non-life activities simultaneously under article 73(2) of the Directive report a
NN Group has a Non-EEA company in Japan (NN Life Japan) for which NN Group received the confirmation from the Dutch NC
Can you please advise where we should include the Reinsurance accepted business in the QRT – S.04.01. The log file states th
How we should report the sum reinsured or sum insured amount if a policy that has one limit and covers multiple Solvency II L
Do
What weisinclude premiums,
the definition claimsand
of closed andopen
expenses
claim?relating to aclaim
ie is it by Lloyd's syndicate
number or bythat gets consolidated
SII LOB/Heads of damage?in the Corporate Member
Eg
If there aren't open collateral position as per 31-12-2016, the report of S.11.01 should be empty, isn’t it?claim can be settled qu
a motor claim will fall into 'motor vehicle liability' or 'motor other'. The 'motor other' element of the
What
It saysshould we doS.36.02,
"In S.36.01, with theS.36.03
field - Total Amount
and S.36.04 the- ifthird
we also need toofreport
paragraph the closed
the general collateral
comments position. Do we fill in the -Tot
is deleted."
What
Swap outflowis paragraph 3? It seems
amount/Swap like I amount,
inflow count differently, as I thought paragraph 3 was the one that you reffer to as paragraph 2 (
Regarding IRS Swap which is in USD currency and has a reporting currency in EURO. The Swap in- and outflow of this IRS Swap
Should R0600/C0020 be reported in S.26.01.01? It seems to be inconsistent in the document COMMISSION IMPLEMENTING R
According to COMMISSION IMPLEMENTING REGULATION (EU) 2016/1868 columns have been, e.g., 'Type of code SPV' in S.31.
In
• What S.30.03 fieldyou
would C0250 number
expect to beofincluded
reinstatement. If a treatyAdjustment
in the Matching has unlimited reinstatement
Portfolios how has the
(MAPs) reported field
in the to be
“SR” filledSpecificall
QRTs? ?
•Is Ifit the risk margin
possible is not
that there is to be included
a typo in optionin12theofMAP
S.01.01Technical
and theProvisions,
intention would youit expect
was that means:the SCR "12 –for thereported
Not MAP to asbenoreporte
paren
It would make sense, because for such solo insurance companies, the same QRT would have to be submitted on group level, c
When completing
Interprétation logscell
:- C0180 (Balance of contractual
At 31/12/2016(12 months up to amount of transaction
the reporting date)- atDividends
reporting for date ) for
the an intra-group
current loan paid
year including shouldor a
=>
As asituation
result my in IGT
S09 QRTs
01: dividends
will haveof notwo years to report in this QRT ?
entries.
Is this
In the what
initialyou expect?was stating a very convenient sentence : "iv. Historical data starting from the first time application of D
CP, EIOPA
But we didn't find such information in the last version of the ITS.should we now provide the historical data in S16.01 starting f
What
S.30.03.01 “Typeand of asset for which
S.30.04.01 QRT the collateral
disclosure is held” (C0140)
ordering:The canof
ordering beS.30.03.01
used for technical Insurance,
and S.30.04.01 Reinsurance
is related, andonly
with the Retrocessio
differen
S.31.01, C0210 – C0230 – External Ratings and Credit Quality Step:The S.30.04 Log is clear that external rating (and credit qual
Please advise whether or not holdings and transactions within investment funds, that would qualify as participations under th
For the variation in BE per AY or UWY, should BE include TP calculated as a whole? RM is not captured for sure, right?
The "Frequency"
Is it possible fields (R0020/C0010
to highlight the above in the andQRT
R0020/C0020)
S.31.01 ? Ifisyes,
an "Integer" field peristhe
as the guarantee annotated
unlimited, which templates.
amount Because
has to bethe entry
reported
This form of guarantee has can be highlight as a collateral in QRT S.30.04 ?
C0210
3. If an"annualised guaranteed
Pension entitlements rate", for
product products likeunder
is underwritten the German
join lifehealth
basis, insurance
how the OEs with an actuarial
should interest
categorize rate that2,may
the product, or 4cho
C0140, For products of single Premium with possibility to pay an additional premium in the future
2. Another question is under claims paid in both S.05.01 and S.14.01, would you expect to see paid terminal bonus though it w without additional guarante
We are aware that it’s not possible to have the same ID code for two RFF or for two MAP, but we would like to confirm that it
Besides,
Based onwe thewould like tothe
LOG Files, confirm
columns that subfunds
C0060 (a MAP(for
and C0080 inside
rows ofR0610
a RFF for
andexample) also need
R0620) should onlyto have unique
contain ID codes.
the currency with the
This
In ourdistinction
view, theisvariation
not there in for columns
surplus funds C0020 to C0050,
is already thus as
captured ourpart
interpretation
of the otherwould be that
variation these columns
categories should
(i.e. within cells contain
R0190,
Can
"ix. Historical data, starting from the first time application of Directive 2009/138/EC , are required for the triangles referredfor
EIOPA confirm if they agree with us and if so, can we ask EIOPA to make necessary amendments to the LOG guidance cla
Such
It is our understanding that in the S.06.02.01 template, the "Acquisition Value" needs to be reported in the filing entitie's repos
sentence is no longuer written in the last version of the ITS, does it mean that historical detailed data must be provided
1) Should the conversion from Original Currency to Reporting Currency be carried out using the closing FX Rate as of the rep
A residential
In mortgage
the implementing backedstandard
technical security (RMBS)
it is statedis backed byfield
that this a pool of mortgages,
should be provided each of which
only uniquely
for these appears
derivatives, forinwhich
that pool
the u
We consider the part of the field description „in the undertaikings’ portfolio” excessive, in
The LOG cell is not clear on whether we should interpret this reporting requirement to also include such “recourse to a pool o particular because the next sentenc
If the view is that C0020 should indeed include this form of “collateral”, it would seem evident then that on the basis of the co
In the you
Could german
kindlyhealth
provide insurance in nonSLT
a definition we? If
of risk have the Auslandsreisekrankenversicherung.
a company insures a ship fleet issuing a single Thepolicy
sum insured
includingis the
unlimited for eaw
list of ships
If a company renews treaties on the 1st of July
{r0290}={r0050}+{r0090}+{r0110}+{r0140}+{r0160}+{r0180}-{R0230} YYYY (inception date 01/07/YYYY) which data conditions have to be reported in
So I would like to know if this is normal or not?
Part
Should of the
the above mentioned
look-through templates
approach is for Underwriting
be followed when populating year and
the part of itreport?
S.02.02 is for Accident year. Can
Is it applicable when both be enteredthe
determining forrep
the
If the look-through approach is to be followed, how should one treat liabilities which are covered by unit-linked assets (collecti
In S.06.02I -am
Similarly, C0170 the value
assuming thatisthe "Total
C0100Solvency II amount"
disclosures for rowsspecified
R0260,as valueand
R0270 calculated as defined
R0280 also capturebyallthe Directive.In
lines of Life RAS.06.03
business-
Note that this “catch all” approach seems to contradict EIOPA response to Q4 in “Final report 14-055” (which implies that C01
Could you please
This situation clarify what
is reflected do youbyexpect
in S.06.02 using to be the
special Trigger
coding value (cell
reflecting theA21)
fact for plain vanilla
company swapsfunds
owns both (CIC -D1)?
for example:CAU/IS
My question is, how should this be reflected in the S.06.03? Should we consider
In general, should they be treated in Solvency II as cash and cash equivalents (balance sheet pos. R0410) or otherUK1234567890 as single fund (therefore grou(
receivables
Cash collaterals, by definition, cannot be freely disposed over (are not directly usable), this is why we think that receivables po
This question relates to the requirement to report the Gross Estimated Treaty Premium Income for the contract period. Can y
This question relates to the requirement to report the top 10 Facultative risks by LoB. Can you confirm the criteria to be used
This question relates to the requirement for Validity period (expiry date). We have identified that the majority of our externa
Field C0060 of template S.09.01 requires identification of assets that are held by unit linked and index linked contracts. Does t
Net gains and
Template losses
S.22.01 (C0100)
refers only have
to thetoimpacts
be calculated as thelong
of removing difference between selling
term guarantees or maturity value
and transitionals, whereas andArticle
the value at the
44 (2a) en
of the
Am I right in saying that these additional assessments are also not required as part of the Group RSR?
What
Pleaseiswouldthe correct
EIOPACIC category
confirm if theand Balance Sheet
instructions have position
been statedfor revenue
the wrong stamps. We think that XT79 is most appropriate but i
way around?
Note
If the -later,
the general
it couldcomments
be read asin wethehaveITS lost
state:“A
valuerepurchase
in the assetagreement (repo)atis half
and are trading defined as thewhich
the price, sale ofinsecurities together with
reality is not.
IR0020/C0020
would really appreciate
= £20R0020/C0080 if someone can provide their£80
- nilR0020/C0090 feedback
EEA member please.FranceR0020/C0100 £100 EEA member Germany
We
Nowhave also made the
it balances.But where assumption
do we report C0100 the equals the sum
FX Effect? Thereof (C0090
is nowhere + C0020)
in thefor all branches,
template on the
to include thisbasis
entrythat C0060 is the s
The
However, instantaneous loss reflects also the diversification effect between other regions (via DIV value in theRate.
only way we can balance without an FX entry is to translate Opening Balance and Movements at Closing But if we do
aforementione
My
It is question
given as partis, what exactly
of Notes is expected
that "For non-EEA in the C0090/R0790?Is
undertakings it:a) L(windstorm,other)
and non-regulated undertakings "instantaneous
within the group, loss" the
orb)identification
L(windstorm
We
5) understand
Where reinsurance that theand twoderivative
patters provided here apply
counterparties have only to non-EEA
posted collateraland(and
non-regulated
therefore the undertakings
exposures to which doderivatives
those not have
6) The template requires reporting of significant risk concentrations between entities in the scope of group supervision and t
In the report S.16.01, for the cell C0010/R0020, shall the average duration be calculated by weighting with:- cash-flows discou
In the "Characteristics of product" section, it is required to provide, per Product ID Code (C0090) a number of characteristics. I
In the amount
b-The case of equitites
on the 50% of the
basisfully owned
(the subsidiaries
effective liability) which are not traded should the Total SII Amount be populated without
Depending of the answer the facultative covers selected may not be the same; it’s why I would like to have your input on this.
In QRT S.23.02, taxonomy rules imposes that account R0660, “Excess of assets over liabilities attributable to basic own fund ite
How to report
{S.23.02, the count= {S.23.01,
r0660,c0110} of claims r0730,c0060}
if a specific claim is split over
- {S.23.01, multiple underwriting
r0070,c0010} years? In credit and suretyship, multiple
- {S.23.01, r0160,c0010}
Can EIOPAVI,confirm
2. Annex if theyvs.
Country-ISO agree
XV andwith"Namensschuldverschreibung"
us? If EIOPA agrees with us, can as we ask EIOPAplease
XT Couldyou to correct the validation
confirm if I am right BV505 as suggest
with my followi
3. "Namensschuldverschreibung" as XT"Namensschuldverschreibungen" (NSV) or "Schuldscheindarlehen" which are commoni
In order1:toAllowing
Option populatethe 37.01
use we are taking
of internal codecounterparty information
(as for the broker or thefrom 06.02. For cell
reinsurer)Option 2:C0010
Setting(Name of external
an external counterparty
code (as you did fo
Could you give me your position on this subject please?
S.01.02
C0150: The - Type
fieldofC0150
undertaking.We
suggests six have the following
valuation methods. 3 options: Life; Non-Life;
In our opinion none ofBoth
themLife and Non-Life.The
is applicable to cash und Option "both Life
deposits. Whichan
C0060: Please clarify the definition of shareholders’ funds. In our understanding shareholders' fund is the balance sheet value
The validation TV15 states as "matches($a, "^LEI/[A-Z0-9]{20}$") or matches($a, "^None")". Our understanding of this validati
Is
Is the
the quarterly
threshold submission
of 90% of the of S.08.02
total GWP - Derivative Transactions
an alternative Quantitative
to the standard Reporting
reporting (homeTemplate
country +required
five main oncountries)?
a year-to-date or
E.g. even if the home country and the five main countries do not cover the 90% of the total gross written premiums, is it corre
Annex
The II, logLog
S.12.01 file states
“ITS Reporting Annex II_S_20_01_LOG_clean.docx”
that “Contracts with options or guarantees should states that the
include amounts
contracts have
that haveto either
be netfinancial
of subrogation.
guarante O
Please can you confirm where
I have a follow-up question to the one below. UL/IL business with this surrender option (and no other option) should be disclosed under S.12.
Regarding UL assets where the investment risk is FULLY borne by policyholders – what EIOPA expects me to fill in cells Assets/
Please confirm
In relation withwhether
the definitionthe definition
change of forthetherow
average
R0040interest
in the QRT rateS.04.01,
is the annual effective rate
the equivalent calculated
"Acquisition as the single
expenses" discounf
row R2210
Would
We you be
believe theable to confirm
objective of thethatcellour approach
R0020, C0070isiscorrect?
to identify the impact of volatility adjustment on basic own funds. In our v
Can EIOPA confirm if they agree with us?
There is a conflict between the template and the log file for disclosure of discounted benefits for accepted reinsurance:· T
Hence, it is assumed that there is an error in the template, and that the reinsurance accepted column should be completed on
Annex II of log “ITS Reporting Annex II_S_21_01_LOG_clean.docx” states that template S.21.01 shows “the distribution, in (pre
In S.06.02
So which one position
should C0120
be used „Custodian“
for the legal has reporting?
to be filled in for every CIC category except CIC 71, 75, 8 and 9. This means the posi
2) Until now, the insurance company use value like "Fitch", "Moody's", "A.M. Best" on their report (and for the XBRL file). Wou
What happens if a group uses method 1 and has no non–EEA insurance and reinsurance undertakings in the group.(a) Has th
C0370 requires
My question "NA"
is in thisto be which
case entered if not applicable,
taxonomy as per
shall be used forthe
theLOG. The annotated
re-submission templates,
of data? however,
The taxonomy in describe the referenc
force at the field as
As an example, if the quarterly submission for Q3 is deemed as invalid by the European Authority, and so has to be resubmitte
Can you confirm Aviva’s interpretation that for QRT S.03.02.014:Column C0060 – Triggering Event of Guarantee field only nee
On the background
α (reinsured earnedof the requested
premiums step-by-step
- expenses we raise
- reinsurance concerns whether
commissions - incurred the formulas
claims given
-losses for the
carried columns C0050,
forward)where it is C007
know
What should we indicate in
5 - Not due as S.06.02 reported annually the fields C0330, C0340, C0350 ? Is is possible to leave the fields empty and to report the formula
I0am
- Not reported
aware of theother reason
fact that (in this
values case special
of assets justification
and liabilities before is needed
and after shock need to satisfy the validations, therefore:- for
Which of the options above is correct?
Annex
Log fileII,oflog of template
template S.19.01 S.19.01
statesstates “The amount
that amounts are toincludes all the in
be presented elements
absolutethat compose
values. As thethe claim itself
amounts havebutto excludes
be net of anysubr
How to fill this templates if negative values are not allowed? Please, bear in mind, that this question relates to the payment tr
However, we believe ‘trigger value’ is not applicable to other swaps like interest rate swaps (D1) and currency swaps (D2) as w
If EIOPA does
According notinstructions
to the agree with us of can
Annexyou3 explain
- S.06.02 what should
– List be the
of assets trigger value
(reported below), forweinterest
shall addratetheswaps (D1) and
ISO 4217 currency
alphabetic swa
code
However, the document seems not specifying how to populate the field in case of assets with same ISIN code and same curren
Will EIOPA be issuing further advice about completing the S29 templates ? I have asked a number of people in the industry an
Is
1) the
What tableis therelevant
rationaleto the Insurers
behind Financial of
the inclusion Strenght Ratingrecoverables
reinsurance already availablein the? Is it R0100/C0030
cell correct to say instead
that EIOPA will provide the
of R0100/C0020. Th
2) Taking into account the fact that reinsurance recov. are part of the R0100/C0030, I wonder what possibly can be included in
We are wondering whether S.05.02 is a static or dynamic QRT. More precisely, is the number of columns (Top 5 countries) pre
Which
R0010 Paid sign convention should
in share capital: be used?
10R0020 Should
called up butbe annotincome always Own
paid: 0R0030 shown with positive
shares: 5R0100 sign and an
Ordinary expense
share capitalalways
(grosswith an
of own
Can
3. Alsoyouplease
pleaseconsider
confirm?alligning the wording in the S.12.01 and S.17.01 regarding the R0340 and R0490 respectively. LOG for S
Would
I have ayou be so kind
question and provide
regarding template further claryfication?
S.27.01.01, "Largest liability limit provided" (cells number: C0090_R2700, C0090_R2710,
If the undertaking provides unlimited cover, how should the above cells be filled out, and such that the cells meet the xbrl rule
Please
Could you could you advise
please specifyon in how
moretodetail
definewhatthe kind
sum of insured,
data isparticularly
expected w.r.t. for lines of business
accepted that are potentially
reinsurance.Shall the dataunlimited
reflect thee.g con b
Does e.g. the contract
I am wondering why the in validation
number ofR0040 contracts
= R0050refer+toR0060
the contract
+ R0070between reinsurer
(for selected and direct
columns) is not insurer?
defined by Or the
to the number
EIOPA (it is of
m
Do you ommited this validation willingly or is it missing and will be added?
Sub-fund reporting:I was working on the assumption that sub-fund reporting is only required for the SR.25, SR.26 and SR.27 Q
However, recent feedback from the EIOPA DPM and XBRL team implies that this is not the case – instead this feedback implies
We have a question in relation to S.36.03 QRT (IGT - Internal Reinsurance) - C0090 - "Validity Period (expiry date".The LOG sta
A single derivative
Property held for own (with use a single
reported derivative ID code) is
in the template traded/sold
S.02.01 Balance (e.g. options)
sheet shouldpartially
be equal at to
different points in
the Property, time.
held for In ouruse
own opin t
Should
I have a question on the Surrender Value disclosure in R0300 of template S.12.01.01, specifically for “Index-linked and unit-lini
we split one building into different Asset ID codes (for up to three CIC categories) and different CIC categories, even if
Can you please clarify whether the S.12.01.01 Surrender Value disclosure in R0300 / C0030 should capture all business in the “
In S.01.01ofwe
2. Scope have activity
trading option "Not due inthe
of QRTsIs accordance
scope of the withgroup
instructions
submissionof the template"
based on thefor S.05.02insurer’s
acquired and S.12.02. Could(as
full period youper
please
the
S.08.02 – Closed Derivative TradesS.09.01 – Income gains/lossesS.10.01 – Security lending and repo – the QRT requires contra
Should
Should claims
contracts with 0 incurred
that were closedlosses (for example
during the period cases declinedeven
be included or withdrawn)
if their maturityto be included
dates fellinbefore
the count as well? referenc
the reporting
Securities
Should all lending
the QRIsisincluding
defined as: the“theoneslending of securities
not applicable for ourby one partyshould
business to another,
also be which requires
reported in thethat thetagged
XBRL borrower fileprovides
with factt
Is this response applicable to this QRT alone or all of the non-investment QRTs?
Annex II states in column “Item” the following for one of the items “Gross Reported but not Settled Claims (RBNS) – Year end
Which valuation method do you expect in case of bonds, which are only/mainly OTC-traded but still highly liquid with high tra
Whichstakeholders
Some valuation method do you
(esp. local expect in interpretes
authorities) case of CIC=71 this(coins & notes).
as evidence that also other liabilities and other assets related to the
Thus we kindly ask for clarification to avoid differing opinion within the EEA.
Is S.37.01
“The (Risk concentration)
information shall include to all report all the
contracts in therisks with a single
reporting periodcounterparty
regardless oforwhetherto report thewere
they risks open
with multiple
or closedcounterparti
at the repo
Can EIOPA reconfirm that we are not required to report security lending/repo/reverse repo contracts which were closed befor
Considering that R0220 is only open regarding C0010, could I please ask for clarification regarding how this amout is to be con
We have been told that some authorities request the fields Quantity and Total par amount to be empty in case of CIC=9 (Prop
What should be reported in R0600/C0020 in S.26.01.01? No ITS is avilable for this. We see three possibilities:1) It should not b
Is
9. itS.30.01:
necessary fieldtoC0130,
provide sumtheinsured.
informationHow on haslookthrough
to be reported of funds (S.06.03),
an unlimited sum if the exposure
insured ? is not material and we do not app
10. In S.31.01 is it admitted to report recoverables relevant to “unknown” counterparts ?
In the QRTS.01.02
Template S.19.01-type
the inflation rates are reported in Rows R0700-R0750.If the report is run in Reporting Currency (LC) what ar
of undertaking
Could
“On the you please
table advice if the
Information first option
on positions "1 -each
held, Undertakings
asset shallpursuing
be reportedbothseparately
life and non-life insurance
in as many lines asactivity"
needed is in
appopriate
order to profo
Does
The log it mean,
for S.14.01that the two positions
template specifiesofthatthe“Annualised
security must be reported
guarantee rate”infield
two should
lines onbe the table Information
populated only where onapositions
guarantee held
rate o
For example UK conventional
Is there a better formula for the Group SCR? with profits contracts do provide guaranteed benefits (cash surrender values, maturity and deat
Should it beR0680
The validation says=thatR0590net+TP R0670;which isGroup SCR
for Income protection (in=the
Consolidated
S.17.01) shouldGroupbe SCR + SCR
lower forthe
than entities
net TP included with D&A
as presented metho
in the S.28
Erro message says:The amount reported in template S.28.02 as "Net (of reinsurance/SPV) best estimate and TP calculated as a
From
It would thebe log-file
helpfulto if2105/2450 it is stated:The
we know upfront how a columninformation shall be filled in relation to non-life business (including Non-SLT He
is filled.
WhyLOG
The are the XBRT validation
for column C0310 ofrules not compliant
template S.08.01 Credit with these
Quality EIOPA
Step definitions?
of derivatives does not state explicitly that it only relates to
Can you please confirm that column C0310 of template
In the Log it is stated: Where similar transactions with a related entity may S.08.01 is only applicable to over-the-counter
be excluded from IGT reporting derivatives.
when considered in
Coud EIOPA confirm:1. Is the threshold applied on market or nominal value?2. What
In S.36.01 to S.36.04 information on all IGTs should be collected. The Log file may not resolve all our doubts regarding exactly we can understand underthethecorr
term
Or does the term "transaction" refer to group internal assets and liabilities recognized in the solo Solvency II balance sheets w
Unfortunately, we have many buildings, which are partially own-used and partially rented. As we use only one Asset ID code p
Should
We have weinterpreted
split the buildings
the above intoLOGdifferent
guidance Asset to ID codes
mean (for
that weup to three
should CIC the
report categories)
externalor should
rating we assign
of the in EBS the whole
instrument/assets rath
Can EIOPA confirm this?
Taking into account how the individual net/gros SCR for IR up/down are calculated (i.e. following BV565_1; BV566_1; BV567_1
Would
Can youyou be soconfirm
please kind and explain
that this ishow
also thethe Article
case for165(2) is reflected in the validations or, if I am in fact right about aforementi
cell C0230.
Can
The valueyou also givereport
in the some isguidance as to the
not as stated in thesupervisory
LOG file "as purpose
of the of this ...date",
trade particular butfield or direct
at the trade us to documentation
date. As of the trade datespecifying
woul
Also, the value in the report is not as staded in the Q&A "at the maturity date
CIC FOR US TREASURY BONDSWhat would you expect to see for the first to letters of the CIC for US treasury bonds? We are of selling date", but at the transaction date. Matcu
HYBRID & SUBORDINATED BONDSIn CIC categorisation, which characteristic takes
We have taken as many steps as possible to acquire this information - searching through documentation, prospectuses, KIDs - precendence?
IGenerally
just wanted the to highlight
sheet relates thetodifficulty faced here
claims incurred and see
amounts, andif you have advice
the issue is claims onincurred
how to proceed.
during accounting year (profit and loss
We would appreciate feedback on the above, and any further
1) Where an internal rating is used in the SCR calculation of a standard formula firm (as requiredcommentary on this particular log file thatDelegated
by the would make the corr
Regulation
2) The LOG for S.31.01 is not so clear regarding the interaction between the external and internal rating fields (ie there is no si
Which
Can youCIC codeconfirm
please is the most thatappropriate
the table onfor overnight
page deposits. EIOPA-15-253
11 of document Shall it be XT72paragraphor XT73? S.2.18.(c) defines a distinction betwee
Also am I correct in assuming that where the total of an investment
We have a question on template S.06.02 on repurchase agreements (repos). In the preparatory type in an investment portfolio is higher
report than 100has
one company mln, the
repo
The repos are here a loan and the asset is still kept by the company and listed as an asset. We believe the reporting is wrong a
How
S.03.01 should the other
is asking not tofinancial sector’s guarantees
report ‘internal SCR be included withinwithin
the scopeQRT S.25.01.04
of the group’.In for Groups?
our interpretation, internal guarantees ar
In addition,
For the purpose within of S.03.01,
reportinghow the guarantees
significant IGT, should where the reporting
deposits of insuranceentityundertakings
is the beneficiary
madeare at atobank
be reported?a.
belonging toasthe financial
same
Should the group report also the movements on its regular bank account, if the
We are applying Method 1: Accounting Consolidation Method to calculate group solvency. Included in our group is a regulated account is held in the bank belonging to the sa
However
How to deal could
with you advise in which
undertakings where lineD&A above R0220is we
method used should be adding
for group solvencythe calculation,
Sectoral capital e.g. requirements?
undertakings inWe thenote that tht
US where
Should S.15.01.04
Please confirm what and S.15.02.04
value should (Group
be inserted QRTs) in cover
R0220. also undertakings
According to theincluded
validation viacheck
D&A?BV136 R0220/C0100 should be the
IR0200
wouldrepresents
be most grateful diversified part view
for your of theonconsolidated group SCR of
the year 1 completion (Article
the S.29336templates
point a) of(S.29.01,
the Commission
S.29.02, Delegated Regulation
S.29.03, S.29.04), the
FIL Life Insurance has a 30th June year end and is therefore not required to submit a day 1 position. My question therefore co
Both
If not,S.30.02
is thereand a wayS.30.04 ask the
to align for information
ITS expectation abouton brokers.
the delegated What act?is to be provided in the situation where an insurer has ente
Having
Template theS.08.02
code aligned will help
Derivatives to to define
Transactions a common
contains a cellframework.
Solvency II value for derivatives that are closed and therefore are no
Can you
Could you please
please confirm
confirm that this cell
whether themust
above be left blank.
interpretation is correct or which of the below interpretation is correct:- Sum of
If none of the above, what is the correct interpretation?
Cell C0060 requires disclosure of the “Lines of Business SPV securitisation relates”. The list of options that you can select from
Article 13 (26)‘special
In Guidelines on grouppurposesolvency, vehicle’ means any
it is indicated thatundertaking,
"when calculating whether theincorporated
group solvency or not, other
capital than an existing
requirements insurance
for the remaini
When reporting C0020, C0030 and C0040 in template S.03.01.04 (for group), do we
Where the reporting entity, in respect to a prior acquisition of a subsidiary undertaking, has an obligation to pay additional have to apply this rule? Or IGT has to beproe
In theory, there is no limit to the amount that could be paid, given that such additional amounts are computed as a percentag
In
Wethe havetemplate
a question you are required
on C0150 to show separately
- Valuation method onthe assetsspread risk stresses
in S.06.02 "List offor bonds,Intype
assets". the 1preparatory
securitisations etc. The
reporting wetemplat
have se
However these Investment funds cannot be said
2. Does this mean that S.25.02.04-R0570/C0100 = R0220/C0100 + R0560/C0100? to be trading on a regulated market defined as a MTF according to directive 2
3. Is the formula
Question 2 for S.23.01.04-R0630/C0010 = (R0520/R0590)/C0010 OR in terms of SCR template should this be S.23.01.04-R
In the quidelines it is stated:Quarterly information shall only be reported when the ratio of collective investments undertaking
Can you please clarify which amount is expected in C0280 ("Subordinated liabilities – Amount") in the individual and group ver
What
The Log istfor
theform
exactS.17.02.01
format ofstate the field
thatC0380 (Unit percentage
only information on directof par amount
business Solvency
should II price) on
be reported in Template
this form.S.06.02?
However, Should it b
the valid
Could you please
With certain fieldsclarify
therewhich of these is correct.
is no unambiguous specification for which CIC categories these are to be delivered or not but there a
Also for a collective
Does CIC category 09 correspondsinvestment undertaking,
to the Balance which doesitem
sheet not 'Any
investother
primarily
assets, in not
bonds, a duration
elsewhere can be
shown', thedetermined
item 'Otherunderinvestm ce
We
2. Thebelieve
EIOPAthe Log first casethat
states would not make
S.14.01 should sense,
includesince
all there
business would(even hence be no CICHowever,
unit-linked). code for the C0210itemguidance
'Other investments'.
states that unit-The
3. What detail do you want disclosed for AGRs in C0210? Would a range of guaranteed rates be sufficient, or do you need info
The template "S.06.02" requires to report in data fiels "C0280 Currency" the quotation currency of an asset with ISO code 421
In case of the field C0180 (Accrued interest), it is stated in the logfile that this field refers to "interest bearing securities". Does
Can
Two you kindly clarify
questions:1) the requirement
Applying the country for look through
reporting threshold? If brings
the client more holds a EUR hedged
complexity and effortclassthan
of a otherwise
USD mutual funds. How
(additional do
sortin
2) Lastly, this template assumes that the data recieved from the asset managers is 100% clean. For eg. no closed list value is
Technical chapter S.14.01.01.04 has a column called "Link" (C0250) which is not documented neither on the official QRTs (Oct
The template S.02.02.01 asks for the SII balance sheet per currency. Is there any indication on how to split the Risk Margin per
As per instructions, it is given that "This item is not applicable for CIC 71, CIC 75 and CIC category 9 – Property." but at the sam
The descriptions of cells C0010/R0030 et C0070/R0040-R0190 of the template S.16.01.01 refer to a Best Estimate. Is it the Bes
In the "EIOPA_SolvencyII_Validations_2.0.1" document published on 16 Dec 15 against BV90 the validation is given as "{r0290
1) Normal trades when traded (trade date) before the reporting date but the settlement (settlement date) takes place first a
2)
In theNew prepissues:
phaseWhen trading newly
documentation theissued bonds,
instruction logwhich takes placethe
also contained often two or three
underlying weekslogic
calculation beforefor the date
a QRI, of issue requir
wherever (tradi
From
We have the aEIOPA
questionsite on
I only get to download
classification the document
of Investment funds intitled
S.06.02"EIOPA-CP-14-047-Annex.pdf"
“List of Assets”. In column C0290 which “CIC”
still does not“Identify
it says seem to the be
However if the asset (e.g. Investment fund) is not listed on a stock exchange, the first
Regarding S.09.01 (Income/gains and losses in the period), our question is whether the purpose of the template really is to co two letters should be “XL”, despite that
Regarding S.06.02 (List of assets) we have got a closely related question. We wonder whether the intention is for the reporting
Some of the QRIs are specified to be having Decimal data type e.g. S.06.02. - Quantity (A22). Can you please clarify for items w
Please
4) “Ultimateclarifyparent
can anundertaking”
undertaking/group or just ignore
“parentreporting
undertaking” thoserequested?
assets where the Quantity(A22) value is zero?
5) “Code of the country” of the internal entity requested or of the ultimate parent of that group that reports the QRT?
Our reinsurance company has a couple of life reinsurance treaties in portfolio, but tehnical provisions on gross and net basis fo
Please
What isclarify can the
the correct Total SII amount
classification for C0230as part of S.06.02
(Issuer Sector)being reported
in case be infunds?We
of mutual negative?believe that it should be K.66.30 Fund m
Similar
The field toC0060
this, we also believe
(Portfolio) that we
is defined ashave to report
a closed list ofthe theLEI code ofoptions:
following the fundLife/Non-Life/Ring-fenced
management company (and not the particular
funds/Other internal fu m
How should we classify assets held for health insurance?
There
Thank are yousome validations
very much for thespecified
published as annotated
CT (Cross Template)
templatesbetween S.06.02
version 2.0.1. They/ S.08.01
are very and S.02.01.
helpfull Candrawing
in the you pleaseup ofclarify wh
require
Is
Thisthiscreates
intentional, and if for
a definition yes,“remaining
can you please part”share
whichthe purpose
in our of the difference.If
understanding is at oddsthe with difference is notinintentional,
the definition the log forcan you ple
s.25.01 as
Question
We 4 - Can you
are a financial data therefore further clarify
provider.Among the definition
other things we collect of Remaining
and supplyPart to ourandclients
confirm all that this is
the data also consistent
concerning across
Solvency II, ina
My question concerns QRT S.06.03 (Collective Investment Undertakings – look-through approach).Are derivatives (CIC categor
Some of the QRTs (such as S.12.01.01, S.13.01.01) are populated with the cash in-flows and out-flows reflected in the best es
1.
In In
therespect of the QRTs is it possiblethere
draft EIOPA-CP-14-047-Annex to know the type and
is a validation 387.the length
This of eachrequires
validation field (alphabetic,
all funds thatalphanumeric,
are on S.06.03 numeric, numb
to be repor
validation
Can EIOPA387: FORifEACH
confirm this isCOMBINATION
intentional or an S.06.03.b.C0040/S.06.03.b.C0050
error? MUST EXIST A COMBINATION S.06.02.b.Table2.C0
If
As per our interpretation of the above, if our internal model uses an algorithmshould
this change is intentional can EIOPA provide further guidance as to how we which distinguish
incorporates between Total return
both external swap unr
and internal
Can
ShouldEIOPA cell confirm
A14 (i.e.ifInitial
they agree
absolute with our interpretation?
values before shock - Assets) includes also the value of assets that are subjet to spread risk
With other words, if my portfolio
When will the templates and taxonomy be available includes 100 EUR central government
in the translated EUbonds denominated and funded in the currency of tha
languages?
Bothare
We in terms
unclearofas annotated
to how totemplates
apply thisand to aXBRL taxonomy
securities (assertions
lending/repo etc). A pure fair value approach is not something captu
contract.
Can EIOPA confirm that they agree with this interpretation?
1) We require clarification on the 3 methods of aggregation which are detailed in the S.25.01 log and further in the “Guideline
2) With regards to the “q-factor” in the S.25.01 log:a) Could you please clarify whether the formula is correct? The omission o
MCR NL calculation
Implication (DA art. 250 (1)(c),
of this interpretation is thattemplates
the s,09.01 S.28.01
C0100and andS.28.02) is based onbecomes
C0110 definitions net written premiums as a volume measure
conflictive.
Could
We thinkyouthere
confirm if either
should be aninterpretation
instruction which 1 or interpretation
is unambiguous 2 is
andcorrect?
clear how to be used. A contract is either 1 or 2 or 3. Numb
We
For the second table (List of RFF/MAP with sub RFF/MAP) should there be entries hold
would be very much interested to get as a result the “pensions entitlements” by the Austrian insurers.
for Fund00001.MAP and Fund00001.RFF_RP
If the assumptions above are not correct, can you provide a worked example of a fund which splits into MAP and remaining RF
In the December 2014 Log for the S.21.01 - Loss distribution risk profile form, it had been indicated that information on histori
Could you provided
Definition please confirmin thisthat
form'stheLOG acquisition expensesisshould
for commissions similarinclude
to the salaries
acquisition of underwriters.
expenses definition provided in S.05.01.01 -
Should
According to the LOG File Wording (CP-14-052-ITS), it is to assume that the templatefor
this be reported as acquisition expenses and include other costs like salaries the underwriters?
S.36.03. is notapplicable to facultative re
In case this template has yet to be submitted for the facultative reinsurance as well as co-insurance contracts,Please provide u
It is stated in general comments, that the S.06.03 annex relates to quarterly and annual submission of information for groups
Is our
The S.14understanding
C0100 ‘product correct, that if thedefines
classification’ best estimate
the option is negative,
‘4’ should then
be it should
used be reported
for products thatasarean‘pension
asset in the reports S.26.03
entitlements’We w
The classification indicates the applicability of the ECB E.02.01.b report, so the precise definition is needed.
When
FX-SwapsA a clarification is provided
similar problem by EIOPA
as with the CDS: thatwecertain
are not fields are not
obliged to payapplicable for a given
any aquisition costs, scenario
but onlydoesthe itpremiums/coupons.
mean that providing T
Is there a possibility to find examples for different derivatives and their calculation?
The
In EIOPA
the GuidelinesTechnical
Implementing (EIOPA-Bos-15/115)
Standard, articleset out 3, the
datareporting
points with templates
the datafor the"monetary"
type informationare referred
required to intoArticle 314(1)(a)
be in the reportin a
Does this mean that the monetary items should be reported in reporting currency, unless otherwise stated in the specific LOG
Is it correct that R0010 (Country) is closed per FPS (C0030), otherwise no country could be reported per FPS within S.04.02.01
Assuming that SCR undertaking is the sum of SCR ring-fenced funds and each matching adjustment portfolio and the remainin
Can you clarify what Capital Protection is. We are looking for a way to identify this characteristinc on our clients' securities an
I•understand
The requirement that reserves
in thison paid annuities
template for Motor
is to report TPL business
only securities should
lending andbe repoallocated
contracts to the
openLife
at QRTs.What
the end of the is the situation
reporting pe
•Or If the template captures both open and closed contracts, for quarterly reporting (financial stability purpose reporting) of cl
Option 2Allow undertakings to include grossed-up asset values of the D&A method entities (using the same CIC codes as for th
La transparisation
1. there is something est wrong
elle demandéewith the pour link on le the
template
website. S.08.01
Everypourtimel'exercice
I try to accessdu 3 juin
this ?Where
information can ithefindscreen
information
goes black. about th
2.
WeDay have1 templates
a question- regarding
The balance thesheet S.02.01.s
reporting templatehas columns
for s.08.02for (Assets
SolvencyD2T). II (C0010)
We are and Solvency
unsure howIto (C0030).
interpret Please
Solvencyconfirm th
II valu
In that case, the Solvency II value will be identical to the Profit and loss to date
It shall be reported only when the value of the underlying securities on and off balance sheet involved in lending or repurchas(C0160 (A18)) unless there have been cash flow
Please
In the newcan youEIOPA assist
LOGusfiles in identifying
it is stated whichthat the value C0010/RC0220
templates S.30.01. refers to as wecovers
– Facultative cannot find any
– Basic (oldreference to cell RC0220
Re-J1 – Basic),and S.30.02. in t–
As the change was not identified in the document of the"Main changes of reporting package" provided of EIOPA we would be
Sheet “BS-C1D-S.02.02.b”:
(a) 5 year term insurance contract how should withbe the value death
guaranteed of “material”
benefit.currencies defined?Why
Does the guaranteed there
death are noconstitute
benefit code positions provide
a non-financi
(b) Unit-Linked contract with a surrender value option where the surrender value
The own funds report s.23.01 requires values for total eligible own funds to meet the SCR in cell B50, and total eligible own is defined as the value of the units. In this fuca
This will not be true where a non EU insurance subsidiary is brought in to own funds. In that case both the eligible own funds t
Is
CantheEIOPA
creditconfirm
rating agency
if the above "CreditReform
is correct?Luxembourg" allowed for solvency II calculation?
Moreover, for clarity (as these are real cases that we have observed) what should be the approach in the following cases:1) th
We
C0290 are/struggling
CIC code understanding
What would be whether they two should
the appropriate CIC code? match for an individual
Government Bond '11' undertaking
,Other corporate or if there
bondare dependencies
'29' or IR risk stru
C0340 / Credit quality step Can such unrated notes, inherit the collateral CQS?
1. EU insurance companies may need equivalence test before they retro to a third country insurance company, would you ple
2.
Can Asyou
ourplease
company is treated
confirm whether as ainthird
EIOPAscountryviewinsurance
a portfoliocompany,
management is it legal for us towith
agreement takea reinsurance
third party relatingbusinesstoceded by an E
the managem
In relation
“The weight tofor
thetheabove question,
parameter is the conclusion
expressed in point (b) in of
EIOPAs view
the first depending on
subparagraph theincrease
shall specific implementation
at least linearly at ofthe
theendoutsourcin
of eac
this can be read in different ways. If the initial stress is 22% on the transitional start
According to article 44 (4a) od Solvency II Directive "in order to avoid overreliance on external credit assessment institutions date of 1/01/2016, should this 22% be incw
1)
What Is are
EIOPA theplanning
requirements to publish any guidelines
that shall be met byon theassessment
transactions of on
thederivatives
appropriateness of externalas
to be considered ratings?2)
facilitatingWhateffective are EIOPA
portfo
What are the types of transactions on derivatives that cannot be considered as facilitating effective portfolio management?
Question concerning combination of methods 1 and 2 and insurance subgroups Is it possible to apply combination of methods
What should firms report as technical provisions as a whole for unit-linked contracts?
How
I havedoes
paidan undertaking
a special intention takeinto account
Chapter of any2a ofdiscounts it applies
Articla 164. It says,to that
its premiums
"cash flows to generated
its policyholders for debt whenandcalculating
equity providersthe vo
How shoulditone
In addition, judge
would bethe percentage
greatly appreciated of revenue that can
if you could be considered
specify when this immaterial
amendments ? Does this mean,
are expected to that for each "qualifyin
be inforce.
Thank
Our you very much
interpretation in advance
so far is that the forrisk
your ofsupport.
these should I lookbe forward
calculatedto hearing
in regards fromofyou theinconcentration
the near future. risk sub-module. This du
Could you please confirm this interpretation?
I am aware of the fact that DAC = 0. But what about other items.
By accruals Iinmean:1)
"Exposures the formExpenseof bonds Accrual
and loans (e.g.to accrual
a thirdbooked
countryforinsurance
services which were provided
or reinsurance undertakingin 2018, forbut will abe
which invoiced
credit in 20
assessme
In otherreserves
Should words should
relating I apply
to claims this article
incurred when:(a) Exposure
(e.g. Incurred ButisNotto third
Reportedcountry andinsurance
Reportedwhere But Not exposure
Settled has etc.)nobecredit assessm
included in t
i.e. can reserves
Should you confirm that to
relating theclaims
increase in inceptions
incurred "in theBut
(e.g. Incurred following 12 months"
Not Reported does not But
and Reported apply Not toSettled
inceptions etc.)that have alread
be included in t
Does the "instantaneous" permanent increase apply to deaths that have already happened, but where uncertainty remains? A
Where
If the winda look-through
farm can behas been performed
classfied as a vessel,and then bond assets
it would have been
appear identified
the Marine, for collective
aviation and transportinvestment undertakings
insurance line of busines(as pe
We note that
Question oil and gas
1:Assuming theoffshore
loans in the platforms
fund are areUNRATED
specifically mentioned
and do NOT satisfyin Articlethe 130 (3) and soclassification,
securitization are assigned to the Marine,
should the credit avi
Question 2:Assuming the loans in the fund DO satisfy the securitization classification, should the credit risk factor be calculate
The
On thequestion is what
other hand reference
it would mean datethatforI should
exchange notratetakeshould
BI intobe used for
account datacalculating
when in the SCRSCR calculations
for Fire risk.(e.g.However,
sum insured, value
this seem
Moreover, in the recent document EIOPA'S SECOND SET OF ADVICE TO EC ON SPECIFIC ITEMS IN THE SII DELEGATED REGULAT
Question
There mayonbevolume instances measure
especially for premium
for an insurer riskHow where doesthe anreinsurance
undertakingarrangement
take accountmay of any discounts
stipulate thatitclaims
applies to itsbe
would premiu
paya
In the case, where an insurer has a reinsurance recoverable at year end which is
Could you please specify if the acquisition costs paid next year for business outside the contract boundary must be included in not yet due and relates to insurance contract
For example,
I would like tolet’s
know consider, for the about
if I am correct year ended 31/12/2017,
the calculation an annually
method renewable
of the currency 1-year insurance
exchange contract with
risk. If I understood renewal adaT
it correctly,
Furthermore,
We would appreciate the diversification
some clarification effects of onthethecurrency
allocation risk
towill also affect
Solvency II lineallofother
business risk categories,
of property ignoring
cover forthe fact that
offshore windtheretur
Further, could you therefore confirm that there is no catastrophe
How should a non-life undertaking calculate the linear MCR for its occupational disability insurance? charge for offshore wind turbines, given there is no natural c
What extent of disability do the non-life undertakings assume when calculating the Capital At Risk (CAR) as part of their linear
MTPL bsuiness: Insurance contract is concluded with particular limits (e.g. in Czech Republic typically 35/35, 75/75, 100/00 wh
In the situation of Article 197(5)(b) of the Delegated Acts, should the reinsurance recoverable be included in the calculation of
The definition
We would of written
be grateful premiums
if you in thisifarticle
could advise is vague.the
our regulator, Should written
Gibraltar premiums
Financial be "The
Services amount payable
Commission have theby the policy
authority to ho
gr
We have discussed this with two large audit firms and they agree with our understanding that pet insurance should not be exp
Article 188 of the SII Delegated Acts covers currency risk but only refers to different charges where currencies are pegged to th
Do government-guaranteed
c) Level 2 does not explicitalybonds issuedpossibility
offer such in a currency but aredifferent
companiesthan the domestic
allowed to usecurrency of the in
simplification guarantor
a modified getway?assigned
I wasa th c
d) Last but not least, imagine a situation amount of Recoverables(i) (excluding receivables as mentiond under point a)) is nega
Paragraph 4 states 'Expenses shall be projected on the assumption that the undertaking will write new business in the future'.
Could you please provide information on the application of this paragraph to entities that are closed to new business? For exa
We kindly ask for your support in clarifying a specific issue related to the application of the Solvency II provisions regarding ou
The explanations
- if more than oneofyear Art.passed
330 regarding
from thethe fungibility
date of delivery of own
of the funds
last instruments
ORSA Reportleave some by
(for 2015) questions open incompany,
the insurance our view.andArethe th
- since the ORSA process for a given year (in this case for 2016) should be present in the insurance company throughout that y
Could you please confirm that OFS should completely be excluded from the calculation of group market risk and counterparty
Should reserves relating
Where intercompany to claims
loans incurredon
are repayable (e.g. Incurred
demand, But
that is Not Reported
the loan does and Reported
not have But Not
a defined term, Settled etc.)appropriate
is it still be includedtoinstt
The argument is that, similar to cash at bank, this asset should be available on demand, unlike a loan asset which is usually no
"A
Let'sstakeholder,
assume that who is aissupplier
there of Cyberwhich
an undertaking Security Services
acquired in indicated
Decemberthat 2014 in and
negotiating
February the supply
2015 of such services
securitisation for it,issued
positions to a
Is undertaking oblige to meet requirements from articles 254-257 of Delegated Regulation even if the securitisation positions
In Article
Having 117 in the
reviewed theCOMMISSION
official Solvency DELEGATED REGULATION
II texts, along with available(EU) 2015/35
guidelines it says that "For
and EIOPA Q&Assegments
to date,1,it4isand not5clear
set out
whatin Anne
the e
IThe
expect that the definition of an intermediary would include insurance intermediaries, and
Article is not clear. Our understanding is that in the event of insolvency of the counterparty, if the amount that the insurefor example a receivable would be
Also, can you clarify if it is the case that the F factor applies only to the residual assets of the insolvent company after the pled
When
Wherecalculating the capital the
should be calculated requirement
impact of for Mass Lapse
mortage loan, ifrisktheshould
amountthe of per-policy expenses
loan provided is 1 remain
500 000unchanged, resulting
(is greater than 1 000in00 t
The an
For amount
issuerof this may
there mortgage
exist aloan is greater
several types than
of credit1 000 000 and according
assessments, to Article
most typically 191, p.4 issuer
short-term can not be treated
rating under Count
and long-term issue
Which one should be used to derive credit quality step in accordance with COMMISSION IMPLEMENTING REGULATION (EU) 2
My question is about the "Exp UL" item within the Operational risk formula set in Art. 204 of the delegated regulation 2015/35
The parameters
Question specified
2:Is article 90-112 in in
article 180 (14) ofRegulation
the Delegated (EU) 2015/35 introduces
a closed jumps at at
list of simplified some of the
calculations thatkinks
theofundertakings
the parameter arefuntion
allowe
Question 3:Is it correctly understood that the Delegated Regulation does not open up for the use of interest rate durations in
Is IDA (International Development Association, member of the World Bank Group) to be assigned a 0% risk weight for Solvenc
According to Article 142 of the delegated act 2015_35 the capital requirement for the lapse risk refers to all options in paragra
According to Article
(iv) If a rating from142 of the
an ECAI delegated
were act 2015_35
to be obtained the capital
covering requirement
all payments on thefor theand
Note, lapse risk refer
taking to all options
into account in pragraph
the credit insura
For clarity,
Article 127 we have used
contains the term (re)insurance
the catastrophe undertakingfor
risk charge calculations to refer to the life insurers
non-proportional property who would be investing,
reinsurance to distinguish
wherein geographical
Can
Whatyou please
is the clarify
exact whether
definition this is theState’
of ‘Member intention of context?-
in this this Article 127 "Sub-module
All countries that for
are catastrophe risk of non-proportional
part of the European Union, or- All pr co
In particular countries as Norway and Iceland participate in Solvency II but are not part of the European Union.So in other wor
Article 191 para 2 referes to small or medium sized enterprises. What is the definiton of medium sized enterprise?
We have a technical query we were hoping you could assist with. We are in the process of considering whether to acquire 10
How can a process involving external experts be designed for INDIRECT INVESTMENTS (i.e. via fund) and is it considered outso
How can the validation process be performed?
As it stands, the
In Romania, article
Civil18-5
Code of (CC)
the Delegated
defines and acts is subject
regulates to different
insurance interpretations,
contract. CC providesbecause
an article of which
the somewhat awkward
give the right struct
to insurer
"DA Article 18 - Boundary of an insurance or reinsurance contract 3.Obligations which relate to insurance or reinsurance cover
Some assets do not seem to fall within any of the categories in the market risk module. For example:(a) commodities(b) aircra
How shouldhave
We would the aterritories
question and dependencies
related to the termofRecoverables
EU/EEA/OECD in countries
Article 192beofconsidered
the Delegated in regards to classification
Regulation. of1) EU/EEA
We were wondering w
Could EIOPA provide clarification?
Article 192 (2) defines "Recoverables" as"best estimate of amounts recoverable from the reinsurance arrangement or insuran
Are "Recoverables" adjusted to take account of expected losses due to default of a counterparty (as defined by Article 42 of D
This question for
For example, concerns
the year theended
treatment of the risk
31/12/2017, do margin
we haveinto the context
take of an internal
into account model.In
the number the casepersons
of insured of the standard formul
as of 31/12/201
To avoid any problem of understanding, I would like to rephrase this example : for example, for the year ended 31/12/2017, d
Could you please explain how Premiums Earned should be calculated in case of the merger of 2 undertakings (t.i. one compan
I have a question which relates to on what grounds a credit exposure which is insured irrevocably and unconditionally can be r
In which
Could youcases arehelp
please material
me inbasis risks or other
understanding therisks reflected
treatment in the
of risk forcalculation
the following of the SolvencyAn
example:1. Capital
investorRequirements (SCR) acc
holds an unrated loa
Could you please confirm whether the capital that should be held should hence be reflective
Option 2 = select the sensitive policies based on the shock on technical provisions without the risk margin and NOT taking into of Spread SCR based on the guar
Option 3 = for net and gross calculation select set of sensitive policies independently. This may result in different set of policie
As per regulation 'Type 1 exposures shall consist of exposures'1) Cash at bank and in hand. Meaning all items with CIC CODE 7
We
I haveareaabout
simpletoandinvest
quick in question.
a mutual fund whicha invest
It is more "languageon life insurance
issue".Par 4, policies.
Article 182 Thissuggest
fund make its yield
calculating from buying
weighted policies
average CQSfra
IAre
imagine this may seem
REINSURANCE like verytype
RECEIVABLES silly 1question
or type -2sorry aboutfor
exposures that - but
the the translations
purposes to otherof
of the calculation languages are not veryfor
capital requirement clearcounan
My understanding is that reinsurance receivables are Type 1 and LGD is calculated according to Art 192 paragraph 2 (same as
The Article 192, paragraph 3, indicates the LGD formula to be applied per derivative. Let's assume that the undertaking has thr
Could
Usually, you please
it is clearly confirm
indicated if the marketpremiums
whether and counterparty are grossrisk are mutually
premiums (before exclusive?
deduction Forofexample a cash account
ceded premiums) or netinpremums
GBP for (
Could you please clarify which premiums should be taken into account?
Subsection
For instance, 2,for
Look-through approach,ofArticle
a portfolio comrised a EUR84 100(3)In
longrelation
position to in
the above
Stock A andtopic,
EURcan you
100 please in
position explain
Stock clearly the meaning
B, is capital charge (fo
> gross value of individual positions, i.e. 39% * (100+100)> net value of individual positions, i.e. 39% * (100-100)> value of long
How should a receivable from the tax authority of an EU member state be treated in the Counterparty default risk module?
Do
- Was bonds
the from
work EU member states
of Professor David have to be included
Stephenson (University in the "Assets"into
of Exeter) calculation
catastrophebasemodelling
for marketofrisk concentration
storm clustering an despite
influenth
- If not, are there plans to include it as a requirement? And when will this occur?
How LGD on REINSURANCE RECEIVABLES is calculated? Does paragraph 6 of Article 192 apply?
What
Asset:is$100the rationale
million in behind
loan back thetocoefficient
parentLiability:(1.5 for$50 flood, 5 forowed
million hail) inused to increse
property damagesumclaims
insured toontheLoB5?Flood:
parent SI(motor,r,t)
Net Asset: $50 million in loan back to the parent.
As such we would ask you to outline or definea) Whether a listed equity infrastructure fund as described would be eligible f
We
Also,appreciate
I have noticed your that
helpthe regarding
Speficics ourRFR
aimfor tothis
set index
up a defensive
which youinfrastructure
currently report equities fundhas
as 1.08% (mainly
beenregulated
unchanged industries
in every:rep
tra
As a result of the above two points, when using the index's reported duration for calculating the Index's spread to DKK RFR his
For one-year renewable contracts, could you clarify what is the scope of premiums to be accounted for in Ps, FP_existing and
Is
In the concept
Article 192, theof contract
wordingboundaries
indicates that relevant
the LGD to determine
is calculated theatscope
contract of premiums to be accounted
level. Therefore, for a singleforcounterparty,
in Ps, FP_existing and
the floor
However, in helpertab,
Imagine following the floorBEL
situation:Net at zero
+ netis TP
applied
as a wholeper counterparty.Which
on LoB 32 = - 383 565 oneCZKNet
of the interpretations
BEL + net TP as isa whole
the rightonone?
LoB 34 = 31
What is the correct interpretation of "with a floor equal to zero". Should it be applied
What is the treatment for covered bonds that have a different credit rating? Should they be treated as a standard exposure? to LoB all to TP(life,4)? In other words, in I
The article 187 establish that “Exposures in the form of covered bonds shall be considered as single name exposures, regardle
For
NowConcentration
assume that:-risk SCRScR,when i calculate
int up = 2.000, SCR int thedownamount of each
= 1.000- nSCR counterparty,
int up = 500, DonSCR
I haveintto consider
down = 600-'Market
FDB = Value
750- all(ofthe
assets)
other+
My opinionguideline
Additional is that the provisionfor
requested under art. 165, par.
the appication of 2the
is valid
Look until
Through the FDB are enough to cover the difference between the gr
approach
-(e)First
theIfsensitivity
you are anofinsurance
the valuescompanyof assets,and owns e.g.
liabilities and10% in another
financial insurance
instruments company,
to changes in should
the level you
or then
in theapply the look-thro
volatility of curre
Given the that
Assuming financial instruments
an insurance have are
company, required
which invests to in
beunits
valued in accordance
of the Fund, afterwith articlethe
following 75 procedure
of the delegatedprovidedacts,
forthe questio
in Article
We kindly ask confirmation that the capital requirement (equal to 30
I would like to kindly ask you for a confirmation of my understanding of Article 4, paragraph 4, letter (f). % plus 77 % of the symmetric adjustment as indicated at
I will show it on a short example:- company nominated three ECAIs to be used for the calculation of the SCR according to the s
In
Wecalculating
have seenthe thatcapital requirement
the English versionfor andspread
the Germanrisk (SCRcd)
version forarea Credit
not the Linked
sameNote, which is version
(the German the correct approach
misses a "not"please?1)
which ch
Which
Or doesversion
it meancounts
that I and needwhere
to assign(is the
PDGerman
to counterpartyone binding in Germany
(based on CQS ofand thatthe English one in
counterparty) and UK)?
then aggregate PD using we
Let's
I haveconsider
heard that thatderivatives
counterparty is rated
should appear(i.e.inCQS thewas assigned to
counterparty it)module
risk therefore paragraph
instead 2 should
of market be used. The question
risk concentration module.isHow ho
My query is on what should be done for derivatives which are part of collective investment undertaking look-through. Granted
1. Article 4 para 5 refers to larger or more complex exposures of insurance undertaking"2. The provision of Article 4 para 6 del
I have two question about the SCR formula on market risk :Interest Rate Risk : In the formula I do not see a convexity factor. C
Does section 3.102. of the December 2009 document still hold? More specifically, in the determination of the adjustment for m
Could you please explain how to calculate correctly the spread SCR for a not rated bond with duration = 1? If we understand t
According
According to to article
article 186182 of the Delegated
et seq of the Delegated Acts,i) Acts,
if Company "C" is"C"
a Company exposed
whichto the Insurance
owns (and / or lendsGroup "G_I",to)
money thesubsidiaries
Group’s SOLVENwhich
Is this procedure correct, or subsidiaries not consolidated in accordance with Article 335(1) should be excluded from the Mark
IWework
runata Barclays
timber fund, and Iinvesting
am covering some (not
in forests insurers on the fixed
leveraged). income markets.
Our investors want to Iknow was wondering
whether timber what can
wouldbe be the SCR
treated theRatio
sam
Would this also apply to agricultural land?
When calculating the
Our Question:Does theSCR,
quotafor share
bond funds
lead tothat a)areResult
leveraged, are there
of max(P_s; any additional
P_last,s) = 100or can penalties
Article for the be
116/4 SCRapplied,
or doesmeaning
a 2 to 1 lev
th
In other words: Does the quota share reduce the volume measure as by article 116/4?
Could you please help me with the explanation on how to treat non-life premiums earned for the 12 months prior to the last 1
The situation was, that Baltic branch of Polish company was establishing as a separate company with the headquarter in Lithu
Should
should theproperty
SCR be investments
equal to (Look for the own use
Through of the insurance undertaking be included in the calculation of capital requireme
Approach):
MTM of Fund
Exposures x Max
in the form(Leverage
of bondsxas (weighted
referred sum of equity
to Article 52(4)stress test of 2009/65/EC
of Directive equities in the Alternative
(covered bonds) Investment Fund + symmetr
shall be assigned a relativ
Example (continued):SINGLE NAME 1.2 includes covered bond B (CT = 15%) and covered bond C (CT = 3%). How should I asses
It follows from regulation 2015/35/EC article 176 and 214 (1) c) that a reduced stress factor is available for secured bonds (and
Par 4 states:Loss-making policies may only be offset against profit-making policies within a homogeneous risk group.Therefore
Regarding Artice 4 Paragraph V 2nd sentence: "Where the own internal credit assessment generates a lower capital requireme
I am looking for a bit of clarity on the language in Article 5, Issuers and issue credit assessments. In point 2. it states that in the
Article 117 (3) mentions an adjustment for non proportional reinsurance. Is it possible to apply this adjustment even if no prop
Art. 199, 6.) and 7.) describes the cases where a 0.5% PD can be used, e.g. for a regulated (re)insurance in a third country with
SituationInsurer A enters a contract with Firm B (not necessarily an insurance or a regulated entity).The contract stipulates tha
Can the qualification process be performed AFTER the investment was made?
Do external experts supporting the assessment or the validation have to be regulated (e.g. auditor, lawyer, financial institution
How can a process involving external experts be designed with regard to DIRECT INVESTMENTS and is it considered outsourcin
How can the
In Article 180,validation process
section 12, be performed,
what are which
the risk factors data source
assigned to an should
exposurebe that:
used? - relates to a qualifying infrastructure inves
In other words, what are the risk factors to apply for exposures that satisfy 12.a, 12.c and 12.d, but not 12.b?
In the Delegated Regulation article 206(2) it is stated that net SCR should be calculated on module or sub-module level.For the
An insurance undertaking intends to issue subordinated notes, which are to be classified as Tier 2 basic own-fund item.In acco
The final report on Guidelines on valuation of assets and other liabilities had an Annex (Table: Consistency of IFRS Valuation w
Which
Does the capital requirement
requirement for credit,
in Article 100 ofinvestment firms
the Directive and afinancial
create institution
regulatory should
restriction be included
as described when calculating
by Article 330 of the the conso
Delegate
We note
“The plainthat treating
meaning thedictates
rule requirement to holdare
that statutes 100% SCRinterpreted
to be as a regulatory
usingrestriction would
the ordinary effectively
meaning of theremove
languageinter-company
of the statuted
According
“The plain meaning rule dictates that statutes are to be interpreted using the ordinary meaning of the language of theordinary
to the plain meaning rule, absent a contrary definition within the statute, words must be given their plain, statute
According to the plain meaning rule, absent a contrary definition within the statute, words must be given their plain, ordinary
How should be valued reinsurance recoverables from proportional Clean-cut Quota Share Reinsurance Treaties on the solvenc
We have a question in relation to the opinion below:https://eiopa.europa.eu/Publications/Opinions/20160127_EIOPA%20opin
We have a question in relation to the opinion below:https://eiopa.europa.eu/Publications/Opinions/20160127_EIOPA%20opin
Article 16 of Delegated Regulation 2017/2359 - can EIOPA provide some practical examples for the term ‘structure’ in conditio
Article 16 of Delegated Regulation 2017/2359 - can EIOPA provide some practical examples for the notion “at a value that is av
Insurance companies develop automated and semi-automated systems to perform switches between underlying investments
Article 16 of the Delegated Regulation - can EIOPA provide some practical examples for the terms “guaranteed” and “legitimat
In the context of periodic reporting to customers, is the insurance intermediary also expected to develop and provide ‘adequa
Article 16 of Delegated Regulation 2017/2359 - can EIOPA provide some practical examples for the notion of “materially alter”
Could the provisions on switching apply only when providing advice on switching between underlying investment assets within
Can EIOPA provide further practical guidance on when the information to be gathered under the suitability assessment would
Article 16 of Delegated Regulation 2017/2359 - can EIOPA provide some practical examples for the notion “unreasonable detr
Can EIOPA provide guidance on when information provided by the customer of an insurance intermediary or an insurance und
What are insurance distributors expected to do if the insurance product is not suitable for the individual customer or the suita
The IDD provides that: “any contract shall be consistent with the customer’s demands and needs …”. In the case of a personal
Will the use of profiling and similar tools by the insurance distributor be considered from a supervisory point of view as reason
How detailed should the information obtained for the appropriateness test be? In the case of a unit-linked insurance contract
Article 8(2)(a), Delegated Regulation 2017/2359: Is EIOPA of the view that the requirements under criterion a) are met if the i
Article 8(2)(d) Delegated Regulation 2017/2359: Can EIOPA provide guidance on how an on-going inducement can be assessed
If an insurance undertaking does not provide a personalised recommendation regarding the unit-linked insurance contract and
Is the insurance undertaking expected to assess and ensure that the rebate paid by a unit-linked fund manager complies with
Article 8(2)(c) Delegated Regulation 2017/2359: Can EIOPA provide some further practical guidance to understand how this cr
If the insurance undertaking receives rebates with different rates from fund managers, what are the implications for the asses
In order to be registered as an insurance intermediary, competent authorities have to request certain information from the in
Would an independent broker who acts on behalf of the customer, be able to contribute to issuing documentation and claims
Can EIOPA provide practical examples to show how the principle of proportionality can be applied in relation to the measures
Are intermediaries expected to report about Conflicts of Interest to the insurance undertaking?
Is an intermediary expected to manage conflicts of interest even if it discloses the conflicts of interest to the customer?
Are small insurance intermediaries and sole traders expected to provide written reports to senior management at least annua
How should the assessment of inducements be recorded and retained? How often are insurance undertakings and insurance i
Are insurance intermediaries, who are under a contractual obligation to conduct insurance distribution business exclusively w
In which intervals are manufacturers of insurance products expected to review their products?
Are manufacturers expected to rectify any circumstances that could have an adverse effect for customers?
Can EIOPA provide practical examples for appropriate product testing?
What action are manufacturers expected to take if products are distributed to customers outside of the target market? Examp
How would the Product Oversight and Governance requirements apply in the context of group insurance contracts?
Are manufacturers of insurance products expected to identify the target market where insurance products are targeted to leg
Are manufacturers of insurance products expected to apply the Product Oversight and Governance requirements with regard
How can the manufacturer demonstrate that they have taken into account the level of information available to customers and
How is the target market identified in practice if the insurance product is required by law?
Can EIOPA provide more guidance on how to assess the granularity of the target market?
nistration organisms subject to SCR spread 0 calculation under b of 2 of Article 180 of the delegated regulation 2015/35 ?
where policy covers multiple risks (where policy holder is NOT a legal person)? For example, where the insurance relates to a vehicle and in

e have a question regarding the calculation of premium provisions. The present value of future premiums is a component of this calculatio
n be made by individuals as well as their employers. Questions: 1. Is the payment of contributions into the PEPP account by the employer
Our group report according to S-FSA is not accepted by Eiopa as we have reported according to the Commission implementati
nternal reinsurance?
Basis of this conclusion is the first sentence which reads “claims paid by the (re)insurer but not yet reimbursed by the (re)insur
SW extrapolation
/35 containing the natural catastrophe risk sub-modules of SII, which specifies two events (scenarios A and B) each for Windstorm/Flood/H
larify our understanding in regards to the instructions provided to the template S.36.05 in EU/2023/894. In terms of the overlap mentione
the assertion s2md_BV2029_2 returns false but it should not
N/A
As an example: The IMPLEMENTING REGULATION (EU) 2022/2454 indicates for FC.00, Line C (FR0090) ‘FC0010’ shall be equal
N/A
potential assets in which the PRIIP invests, consistent with the investment policy, must be taken into account (point 16 d) of Annex IV). In
The text in the headings in the ITS and the Excel template do not seem to match.
al provisions only if they are imposed on the policyholder or arise in the settlement of the policy (hereinafter referred to as transaction-bas
There are some indications that the liquidity condition is met. However, our own data suggest this is not the case. So we are in
The new IM QRT S25.05 Does not have seperate rows for LAC DT and LAC TP
d to the 2.8 taxonomy. Our operations are solely within our home country (EEA), but we conduct direct business with one non-EEA countr
d what are the criteria?
and that S.37.01 requires only significant risks to be reported whereas S.37.02 requires all risks to be reported. My confusion is where we
We noticed that it is difficult to interpret whether functions such as 'Compliance', 'Legal', 'Risk Management', 'Audit', 'Anti-Mo
e destijds (of vandaag) van aard waren of zijn de positie van de FSMA in tegengestelde zin te doen evolueren. Onder deze omstandigheden
Guidance clarification.
Article 2(1)(o) DORA sets out that “ancillary insurance intermediaries” are financial entities within the scope of the legislation.
I do not really know which legal act or article or template to use for this question, I apologise for that. I would like to know wh
Thanking
As the EIOPAhas
the undertaking for not
answer n. 2838,
effectively we kindly
received anyrequire
depositvital (in orderbut
payments, to reflects
be acting within
future full legality
obligations toinReinsurer
the home-Country an
according to

The DORA legislation seems closely related to other ICT Risk Frameworks, like the ISO27001 or COBIT. To simplify the impact a
I'm informed that Japan's Temporary Equivalence regarding Reinsurers has expired on 31 December 2020. I'm wondering whe
Bloomberg have started issuing "18" CIC Code based on information in this document "EIOPA 2020 Opinion on Solvency II" Th
art 1), A. Product categories: Does the NAV calculation have to be based on current property prices? Or is it possible to use property prices
During a test upload we discovered a possible issue with validation BV1243 in template S.08.01. The case is as follows: For exp
Instruction under regulation 2022/2454 provide for the possibility to select the reporting unit. Question was raised on whethe
Instruction under regulation 2022/2454 is not clear on whether the exposure to public and financial sector shall be allocated in
Confirmation is sought on how non regulated entities shall be considered for intragroup transaction reporting.
Confirmation is sought on how to report a cascade of transaction.
Confirmation is sought on how to apply the concept of indirect exposure to exposures incurred by entity subject to insurance
Confirmation is sought on the possible threshold to be applied for the reporting of sectoral, geographical, currency and asset c
Confirmation is sought on which sectoral rules shall apply to for determining the amount of exposures.
Under the Annex II of Commission Implementing Regulation (EU) 2022/2454 Indirect transactions to be reported are defined a
When 23.03 is effectively empty, we would like to state option 3 in template 01.01 Contents regarding the template, but this p
 EIOPA Sustainable Finance Conference 2023, one-off coordinated climate scenario analysis
test validation passed with warning
.29.01." Please clarify then why the heading of Article 22 of the Commission Implementing Regulation 2023/894 includines only "individua
Inconsistency in the metric label and the datatype in some reports
It's not specified if PRIIP KID review with the figures update is more important than the monitoring event.
nufacture PEPP products are allowed to distribute PEPP products it manufactures. We assume this includes distribution by tied agents of a
the template FC.07.01.36.02 in FC0040 the sector has to be filled with the hierarchy "NC – 1 from s2c_dim:NC". In this hierarchy several en
Implementing Regulation 2023/894), where we seek clarification of what information is asked for specifically. The cell C0320 makes refere
QRT S.09.01 C0100 Net gains and losses resulting from assets sold or matured during the reporting period. The gains and losse
d be very helpful to present clear example of splitting inv. revenues to EoAoL- and TP-movements. UL part seems more straightforward. An
NC0190 "This cell shall capture any payments made in relation to the intragroup transactions recorded in this template for the
ng document that an entity (bank) its compliant with Directive 2013/36/EU and Regulation (EU) No 575/2013 and can apply 100% solvency
at are both complying with Directive 2013/36/EU and Regulation (EU) No 575/2013, and one is rated and one is not, the one that is rated
ds to provide a collateral to a cedant, post placement?
S’ CREDIT ASSESSMENTS document the fitch short terming rating F1+ has can credit quality step of 1 and is therefore an equivalent of a AA
other non-Financial organizations
m non-EEA countries?
from EEA countries but also from non-EEA countries?
ce contracts. Would this be the country of the Underwriting entity, the country of the Broker, the country of the platform of the co-insura
I'm trying to understand why a certain selection of NACE codes (A-N) have been identified as being more exposed to transition
m where the business interruption risk is included in the list and should be indicated if it is insured. In (22) only the contingent business in
of LoB and the same set of Risk coverage; the only difference is in C0040 Cyber coverage in the Product indentification, Product A -> (1) Cy
he list (First Party Loss, Third Party Loss, Costs and related services) to characterise the Product Identification. However, in exceptional cas
Based on our analyses of the market in Germany, we know that a large part of the business is generated by national insurers in
Letter published in March 2023 by John BERRIGAN, addressed to Ms Petra Hielkema Chair of EIOPA, Ms Verena Ross Chair of E
An European entity has an EEA branch that writes inwards RI business in another EEA country where the entity does not have
An European entity (Germany) has an EEA branch that writes binder business via a broker in another EEA country (Slovenia) w
ce undertakings, with details about both impact on own funds and SCR. How should we reason on tiering? Should we consider 49% of UT1
r of information, the content and template of which are set out in the draft commision implementing standard laying down implementing
0010-C0100/R0130 related to SCR and MCR ratios, but the formula requested by Log Eiopa states division operations while, for the other
ons in case of overlapping?
rther centralisation of incident reporting through the establishment of a single EU Hub for major ICT-related incident reporting by financia
other income minus net other expenses? Please tell me if R1300 (Total expenses) equals the net technical expenses from local GAAP.
uro area. As a PhD student my research focuses on this topic. However, I have encountered difficulties accessing sufficient data for my res
er Expenses" to "Balance - other technical expenses/income". As a result, our clients are now calculating this as the Balance of Other incom
business underwritten through FPS by the the undertaking (Ireland) into the UK was reported in 'Business underwritten in the home count
What is the requirement which need to be followed by the CTPP for a Financial institution to be compliant with the DORA requ
in S.30.03 fields C0420 - C0440. Specifically 'commissions as percentage'. Please confirm what the percentage is relative to? For example a
the NACE code. Log EIOPA states: "for NACE sections A to N full four-digit reporting of the NACE codes is required, i.e. the letter identifyin
he underwriting entity, can you provide a definition?
group SCR) is it to be compared with C0150 Total amount of the exposure (gross) or Amount of exposures… (net) to the group SCR?
While thanking for EIOPA’s answer n. 2838, we require further details and clarificatory answers on the aforementioned topic o
. In the event that these (spots) are permitted to be listed in the S.08.01, is it advisable to report these positions with ''No ID'' in the C0041
rting ie S.25.01, but these references would be replaced with S.25.05 for non-standard Formula groups): Taking one specific example to se
The arm's length concept is a key notion under the Transfer Pricing framework and is defined as follows: Arm’s length principle
ntry to be used for reinsurance accepted business. In the old E.03.01 template the rule was "information shall be reported by area or coun
20 is actually all diversification (both within and between modules). In xbrl this is the same definition as S.26.08 C0010 R0020 but there the
13.01.06,S.26.13.01.07,S.26.13.01.08, in the fields C0100-C0110-C0120 / R0670-R0900 & R0970-R1200, the metric is "Pure" and not "Mon
nsidering in the S.17.01 the “Best estimate claims gross” as the sum of “Future benefit and claims” and “Future expenses and other cash-o
QRT S.12.01 and S.17.01 both reporting line for Technical provisions without volatility adjustment and without others transitio
21 defines various insurance services related to climate-related perils. As per the regulation, the following insurance services (other than
How to calculate the risk margin. Clarification on the plast inputs to be used when calculating the SCR(t).
a product with SRI 1: - Can the performance scenarios somewhat be considered commensurate with the "reality"? That a given scenario i
f exposures and is therefore not limited by information in S.06. However, when specific asset characteristics are not applicable (e.g. count
cies"? Specifically, I would like to understand whether this field pertains to insurance policies held by the company as a client, or if it refer
not be required (if product level row encompases the total of the LoB). In that answer EIOPA talk specifically about one row being reporte
Explanation: There is uncertainty about the definition of authenticity and the underlying concept under DORA. It would be ver
e levels if other clients’ rights are affected. It is unclear how to include this in the contractual agreement. Does this mean e.g. third party au
Article 30 I lit a) contains the following wording: 2. The contractual arrangements on the use of ICT services shall include at lea
he item C0293 Bail-in rules, with "Yes" also for CIC 7 referred to insurance life products (for example CIC 7 related to unit-linked funds or i
.12.2023 list of countries in E.04.01 should be the annual 31.12.2022 S.12.02 list of countries? Or should it match the same reference date
The implementation guidance and EIOPA Q&A appear to categorise gross outstanding claims and the subsequent reinsurance
nderwritten” as defined in the instructions for completing form S.14.03: a policy for which the primary cover is not cyber and cyber was no
We are not able to generate the correct xbrl file for S.08.01.01 as this approach is new, we did not take into account the the M
the host NCA, does it mean that the insurance distributor could distribute all insurance classes in the host Member State, or should in suc
As a customer vendor.

l requirement for mass-lapse such as: The capital requirement for mass lapse risk shall be equal to the loss in basic own funds of insurance
e actual guidance, it says: "Number of underlying assets in the contract (e.g. for equity futures it is the number of equities to be delivered p
emplate S.06.02 in case the credit rating is provided by a non-EU CRA and endorsed by an ECAI registered by ESMA. We would like to ask c
sk at year end. In this example, the insurer (a captive) has a year end of 31 December and a policy renewal date of 1 January. In the situati
The regulator rejected an XBRL instance for QES reporting. The error message is not fully clear to us, but it looks like it is becau
we use the material threshold of S.12.02.01 to define the countries to be reported in E.04.01.16, but in E.04.01.16 we don't ha

UFR 2024
exception to report risk concentrations on Unit Linked products since the risk is fully borne by the policy holder? hall there be reporting in
axonomy validations between S17 and S19. In the new ITS it states that for the Undiscounted Best Estimate Triangles, the values should b
ny and being purchased by a Greek insurance company. The two entities belong in the same Group of companies (i.e. they have the same
lined in Article 132, paragraph 2, point a) of the Delegated Regulation (EU) 2015/35. Point a) specifies that the insurance or reinsurance un
Background is the answer of Q&A No. 2802 of November 2023.
nd BV1213 are correct. Namely, column C0120 should be empty for CIC categories mentioned in the LOG (##71, ##(75, ##8# and ##9#). ....
sed modules, i.e. the Non-Life Cat module in our context. Is the capital requirement for catastrophe risk based on the maximum possible d
as for the cell C0270 in S.33.01. Should not the cell C0085 in S.34.01 include the instruction for related entities described in article 335 1.e
.03 on a quarterly and annually basis, should the mentioned insurer report template S.06.04?
ance with profit participation?
However, the NCA Or thiscountry
in the covers all
C toother insurance
which some ofsuch as other lifehave
the customers insurance.
moved The
doesannotated
not agree template makeand
with this view reference to In
has require
We would be grateful if you could help clarify this matter.
aid during year" Eiopa requires to include "any form of monetary benefits which is paid to an insurance distributor by any other person tha
er Sector' field of S.06.02 and S.11.01. This code is not always available in the market. This can happen, for example, if a company has activ
LEI Codes and the UTI for derivatives for Futures and Options may consist of more characters than is currently allowed. What is the solutio
pite the fact that not every entity in which investments are made has an LEI code because this is not mandatory outside Europe, for examp
 hat EIOPA follows in the process of carrying out the guidelines ("not repeating the regulation", "not create an additional requirement com
The change log between NACE 2.0 and NACE 2.1 shows that's not an easy 1-to-1 mapping from the current to the new scheme
Pan-European Personal Pension Product (PEPP) provider list
sted on the options provided by the field. In particular, confirmation is requested on the following classification: i) all pension products in c
xpression "notice required". Amount on which interest rate is guaranteed - C0280: Clarification is requested as to what is intended with "m
ducts containing both deferred and in pay-out phase annuities ii) policies with automatic renewal. We also ask if, in correspondence, of run
"remaining contractual maturity."
ate bonds guaranteed by sovereigns but issued in non-domestic currencies are part of the Government Bonds group (CIC=1). However, it i
n error in the EIOPA_RFR_20231130_Term_Structures.xlsx in the VA sheet. It is not calculated, so you have to enable editing for the value
and 88 are not required. But how to identify it for CIC86 - Loans on policies ? Actually, we have one line for this type of CIC summarizing th
tive security is traded in a regualated at the same time, which CIC code should be used? (XL as the price is not from an exchange, XV as the
n the list of fields to not be left blank for OTC derivatives (BV811-1) and the LOG guidance does not give any guidance on applicability. Can
Dora Preparedness
ghly) liquid government bonds traded in OTC markets, where we use the Bloomberg BGN price. In our opinion this market can be consider
aking or a third country insurance or reinsurance undertaking and 60 % or more of that counterparty's assets are subject to collateral arra
Doubtful filling of QRT SE.06.02.
should exclude any expenses. However S.19.01 contains amounts of Best Estimate calculated for previous years. Is it necessary to apply t
d the information?C0296 and C0297 = should we interpret that CIC 95 should be classified as 9 and how to handle land and leases or right
n avail of (premiums less than €600 pa), can you tell me what the rules and implications are for both customer and intermediary if an insur
entered in this field in accordance with the Annex III - S.37.01.: The total amount of the exposure in the insurance policies (liability limit or
provision for the entities whose valuation date does not fall at the quarter-end?"
uding loans approved on the basis of life insurance policies from the concentration market risk sub-module (Question ID: 2549). EIOPA ans
Me and some friends want to create a social network where we give each other protection in case of a damage, a loss. We are
y-by-country basis for at least 95 % of gross written premium. All business shall be reported, however, any residual business over the 95 %
ndstorm exposures. However, a windstorm could potentially cause damage to the policyholder's mobile phone in certain circumstances.
We are having trouble understanding some of the spesifications in template S.08.01
New fields in S.06.02 that we are having trouble understanding
branch, how to fill the columns C0020 to C0040 in this case?
However, in the article 178(2), we cannot find a similar definition of the type of duration to be applied for variable interest rat
n the descriptions for those triangles that include Best Estimate Claims Provisions values: ..."net of salvage and subrogation and excluding
If foreseeable dividends from a related credit institution to the ultimate parent undertaking, that the parent in turn intends to
ypto-assets. Are only directly held crypto assets to be included? EIOPA Q&A 2654 seems to indicate that only directly held crypto assets ar
tion of the KPI on physical risk. Does this include the PPE which is owned by the undertaking, as well as rented or leased PPE?
We believe that there should be a consistent calculation of the "proportion" throughout europe.
Reason 12 in S.01.01 for not reporting S.36.xx for Solo entities seems not to address all possible combinations in which S.36.xx
1002_2 .These validations check that the amount specified in the notional amount of the derivative in original currency (C0131) matches w
ption contains "premiums […] reduced by the amount ceded to reinsurance". Is the gross or the net value to be reported here?
ed in separate lines for each of the legs, i.e. 4 rows?
er the 2.8 hotfix). The ITS has S.36.03.01 IGT - Off-balance sheet and contingent liabilities S.36.04.01 IGT - Insurance and Reinsurance. Whil
company to distribute dividends prior 2 years from the purchase of the company? If yes, can you reference this rule?
ort regime and the UCITS management company is located in a different Member State to the UCITS fund, which Member State is respons
ndividual undertakings or groups who use the Standard Formula approach under EIOPA Taxonomy 2.8? Given the name of the template is
om of services (FOS) for certain insurance classes in another EU member state (host member state) if the insurance undertaking, on which
e change in validation for XT79 assets.Through the Credit Support Annex, we have provided and received cash collateral and government
e taken into account, but here is no reporting by reinsurers required. As a result, the reporting over all companies does not provide an ove
e net deferred tax assets that are available as basic own-fund items classified as Tier 3 in accordance with Article 76, point (a)(iii), of that D
tion contains "premiums […] reduced by the amount ceded to reinsurance". Is the gross or the net value to be reported here?
orted country by country in column C0020?
greater than 5% of overall non-life business. Is that Gross or Net Premium Earned?
A reinsurance contract reduces the reserve risk of the undertaking. Technical provisions are to include cashflows with insuranc
SMA's website (e.g. non-EU ECAI "FITCH UNITED STATES" LEI CODE "213800V8QK9WQ3LPRD72") what should we report in field C0320 an
ed to the fixed commission is not clear. In case, the commission is fixed, we assume that the related fields have to filled out as below: o Th
On both S.21.01 and S.21.03, the following paragraph is a very big concern : "This template shall be reported for each materia
column reads: “The total amount of the exposure in the insurance policies (liability limit or sum insured depending which one represents t
As the ITS says “The identification of properties exposed to physical risk should be consistent with the identification made, in C
d investments are not in the scope of the KPI on transition risk. ​Can you confirm if UL and index linked investment are in the scope for phy
ria of assets.

04.01(new ECB QRT): - S.12.02 is not due when home country represents 100% of the sum of the technical provisions calculated as a who
s we understand it, it is closely linked with the S.29.02. In the logs and a recent Q&A (2683), it is specified that the part “not attributed to
Under the old IFRS 4 regime fixed interest rates where used to calculate and add interest to the technical provisions. Under IF
For IFRS17 Interest accretion is classified as part of the Claims incurred. The IFRS17 Profit and loss account does not hold the c
IFRS17 requires the amount of a non-disctinct investment component to be exluded form insurance revenue an insurance ser
Answer for question 2405: Reinsurance profit commissions depends on claims experience and therefore should be reported in
n the following closed list shall be used: (1) First Party Loss (2) Third Party Loss (3) Costs and related services” But the guidance also says: “
04.01 and S.04.05.01 are not due if the home country represents 100% of "activity"? Furthermore, in this case the template S.04.05.21 (A
Comments: We are wondering to which Annex the following passage (ITS_reporting_AnnexII_soloinstructions_S.26.02_to_S.36.05_review
rvisory authorities both in Germany and Liechtenstein the authority to impose restructuring measures on insurance companies for life insu
the validation rule gives blocking error
Limiting the valuation of intangible assets to "quoted market prices in active markets for the same assets" would mean that th
s [Amount of technical provisions, for the relevant product Identification]. Does this metric refer to local GAAP data or to the calculation r
Paid [Amount of claims paid, for the relevant product Identification, for claims that have been settled with payment during the reporting
mium(s) earned for the reported product Identification]. To prevent misunderstandings, how are the premiums specified? One option wou
Analyzing if a company should use method 2 or 3
not clarify this issue.
from your central register for PEPP that FINAX are currently the only provider of PEPP in the EU (as of September 2023). When I go to thei
hat its equity investment in a related undertaking is an equity investment of a strategic nature within the meaning of Article 171 of Commi
ecific code for EEA branches, which do not have a distinct LEI. This specific code shall be unique and shall not overlap with any other code o
To what extent is a stochastic valuation of expenses (e.g. via inflation) and biometrics (mortality, longevity, morbidity,...) expe
IFRS17 introduced difficulty in reporting S05.01. Not all S05.01 are recognizable in IFRS17
IFRS17 impacts the base for reporting QRT S05.01. Not all S05.01 items are recognized within IFRS17 P&L. Therefor clarificatio
he S.08.01 QRT. As specified in the 2.8 Taxonomy log, this field is "The amount covered or exposed to the derivative, reported in the origin
penalties and remedial measures, or can they only publish decisions on administrative penalties?
Trying to set up the new S.06.04 templates and source the data
Unclear frequency for reporting FS-reports
Under the thresholds provided by the DORA Regulation, an enterprise that employs 3 persons and has an annual turnover and
months up to the reporting date". In case the template is submitted on an annual basis (1.1.-31.12.), do we only have to report payments
y" to be used between the solo public template S.04.05.21 and the public version S.05.02.04. Both templates have the same title "Premium
d index linked investments are not in the scope of the KPI on transition risk'. May I confirm is this also the case for the 'Climate change-rel
as to be filled? What would that mean from a reinsurer perspective?
 Prep for S.06.04 QRT Reporting 31.12.2023
We are unsure whether amounts (the gross part therein, we are aware that these rows in S.05.01 are to be filled in on a net basis) in S.05.0
n we can find anywhere on the EIOPA webpage is from March 2022, but it looks outdated and inconsistent (see the following question). Is
? So, S.05.01 R0910 will equal to the sum of column C0100?
h was that a total LoB line was always required in addition to a product line but we asked confirmation on that and the answer was: "If the
Number of new contracts during reporting year (this is for all new contracts including those that are renewed).' And additional: 'New contr
ons C0051: “Question: Can EIOPA please confirm that C0054 is applicable for non-life annuities (the guidance does not mention Answer: C0
g if any entry within S.36.01 and S.36.02 requires also an entry within S.36.05, even if the interest or dividends are below the reporting thr
The majority of our firms report foreseeable dividends until the dividend has been paid but one firm classified the dividend as
s in Annex VIII. Why is the Netherlands not considered as a country with exposure towards flood insurance?
sk module in general a credit quality step of 5 (= unrated) should be used independent of the fact if there exists a credit rating for the com
It seems difficult to distinguish bail-in (yes/no) for amounts up to 100T€ and above at the same Bank.
he worst rating should always be used for the SCR calculation instead of the second best?
, and specifically the term “exposure to reference values”: a) Where a bond offers a conditional coupon if the free cash-flow of the compa
x XXIII the zone numbers start with 1, followed by 3. This means that the zone number for the Romanian administrative unit Arad seems t
module (Articles 189 to 201 of Commission Delegated Regulation (EU) 2015/35 (DR)). How should amounts receivable from employees be t
C0009 listed. The annotated templates contain "C0009 Line identification" on the sheet for S.14.03.xx, and the field is deemed mandatory

tions_Syntax_2.8.0.pdf? For example, BV 987-1 has this expression which includes the "dim" method: not(isNull(dim({t: S.06.02.01.01, c: C
l risk? And do you agree that a property can be assigned to both R0010 and R0020 in S.06.04? Or does EIOPA want us to assign an investm
confirm that for CIC category 9 (other than 95) columns C0296 and C0297 option "9 – Not applicable" is allowed? Or EIOPA would always
answer that EIOPA are saying that splitting by country (in different rows in S.14.02) should not be done (instead one row should be repor
I would be very helpful for us and others and it would ensure the quality of the BIAs and thereby also the overall compliance w
erstand from Q&A 2662 answer that EIOPA are not prohibiting completion of C0130 for rows in S.14.02 that are not "products falling und
nificance of option 9 and empty being equivalent (" ..... form business perspective we can say it is equal,.... ") in business terms means for
could EIOPA kindly answer this question: "Following up on our question in Q&A #2591, would the public version of S.19.01 need to include
CIC 88 completely disregards the type of asset.
We interpret the new CIC 88 to apply when a loan is made to an individual, regardless of whether it is a mortgage loan or loan
Art. 30 para 3(e)(i) requires an unrestricted right of access, inspection and audit. An obligation to provide details on the scope,
A right to agree to alternative assurance levels does not seem required if the (primary) assurance levels of Art. 30 para 3(e)(i) h
Various articles of DORA refer a qualified type of ICT services: ICT services supporting critical or important functions. Supportin
DORA contains a unified definition for the concept of “critical or important function”. There is an established practice for insur
ch Product ID code in the old sections ("Characteristics of product" and "Portfolio") and in the new "Portfolio product" section
Preparation of new reporting requirements, mismatch between labels and guidance
xonomy 2.8.0. Our data provider Bloomberg cannot deliver 4 digits in all cases for sectors A to N. For example, Carrefour SA (CA FP) is class
we ask for confirmation that in the public version of S.05.02.04 the row R2700 (Total amount of surrenders) is required? We can see in the
metric Pure with data type num:percentItemType is the same for e.g. Share reinsurer (%), C0100 in S.30.02.01 which shall be reported as a
governments (as to Annex IV asset category 1) should have a CIC code 1x and not 5x.
712 | Eiopa (europa.eu)
.29.02 through S.29.04? Because in practice S.29.01 can mostly be filled in from other QRTs so by itself exempting S.29.01 is not hugely be
ooking EIOPA_SolvencyII_validation 2.7.0. file in more details, I can see this BV on not applicable to 3CB templates (column S). So coming b
this? Are other assets and liabilities to be entered there that do not fall into the specified categories?
5/35 (DR) where it is stated that “the assumptions are based on the characteristics of the portfolio of insurance and reinsurance obligation
were not marked as "deleted" (coloured red). In the new 2.8.0 Annotated Template, there are many fields missing from many tables. Som
The question is asked in connection with the protection offered by the VA by country in the eurozone in order to be able to be
 I understand that it's not possible to give organizational input to the FE, however the 2 mentioned articles clearly name Contro
cope of application of DORA under Articles 2(1)(k) and 2(3)(a) of DORA?
his type of instrument be exempted from the Spread risk on Credit Derivative? The argument for the exemption would be that this type of
Could you clarify whether contributions of insurance holding companies are included in the calculation of the contribution of a
own. Could you please confirm that the following entry in R1000/C1000 would be correct: "2,4,5,6,7,25,26".
In the answer provided to #2203, we note that EIOPA provides the following guidance regarding treatment of exposures held
Our question is related to EIOPA Q&A ID #2096, as this question also is in regards to assets recorded in the “special register”. T
ments includes assets within funds, we understand that we need to do a look through for these holdings. But what do we do in cases wher
e understand from « remaining maturity » that the calculation should be based on the average age at reporting date. Whereas the examp
te ECB Add-on LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). Would the following be an acceptable implem
Add-on LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). Would the following be an acceptable implementatio
Article 142(6)(a)(i) suggests that in a collective pension agreement the employer is the 'policyholder' while the employees are
Uncertainties in 2.8.0
eft out of S.19.01.01 completely in reporting to supervisors. We have a follow-up question: is there any corresponding implication for S.19
cation on the ECB add-on in S.02.01 (SE.02.01). In the liability part are requested the non-negotiable instruments held by credit institution
incurred in servicing the insurance and reinsurance obligations". Does the statement refer to the claims management expenses referred t
n. We asked 2 separate questions addressing C0050 (LoB) and C0040 (Cyber coverage) separately. The answer from EIOPA was: "For these
t with the full claim amount to be agreed?
Article 13 of Directive 2009/138/EC: Captive insurance undertaking’ means an insurance undertaking, owned either by a finan
chnical Provisions, not gross BE Claims provision as it is in the other thresholds. Is that intentional? We can perhaps understand this was do
, and so (d) applies? What if the insurance contract only covers buildings, but they are located in several Member states? Is the risk locate
OG guidance (in the draft business package supporting SII taxonomy 2.8.0). We would like to confirm the implication of the LOG guidance
OG guidance (in the draft business package supporting SII taxonomy 2.8.0). In 2.8 taxonomy EIOPA has replaced a series of commission re
OG guidance (in the draft business package supporting SII taxonomy 2.8.0). Can EIOPA please confirm that S.30.03 C0400 through C0440 (
clarify how to treat negative amounts within the materiality threshold calculations (e.g. S.02.02, S.12.02, S.17.03 etc.) and also where non-
guidance (in the draft business package supporting SII taxonomy 2.8.0). The LOG test is simply: "Captives are exempted from reporting th
eaty only includes one layer, this cell will be equal to C0250". But C0250 requires a number whereas C0245 requires an amount. How can t
usly Limited Partnership and AIF? R0120 (Equities unlisted) or R0180 (Collective Investments Undertakings)?
te LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). Would the following be an acceptable implementation for
te LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). Would the following be an acceptable implementation for
te LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). Would the following be an acceptable implementation for
te LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). Would the following be an acceptable implementation for
te LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). We have a question regards the new data point C0060 , "D
te LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). We have a question regards the new data point C0030 , "P
te LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). Would the following be an acceptable implementation for
BE and TPCAW in 2.8 taxonomy, and the pre-existing requirements (continued under 2.8 taxonomy) for life geographical breakdown of gr
There is no delay mentioned within the guidance so we assume these should be completed from the first (ie reference date 31
cluded in future premiums (EPIFP)" and S.17.01.01 row R0500 (same label) added to the 2.8 taxonomy and associated LOG guidance (as se
cation of material non-life lines of business, Lines of business included") added to the 2.8 taxonomy and associated LOG guidance (as set o
We are trying to identify what would be a best practice in this field as in case of a complex plasament a general DNT "check-bo
5, introduced with Taxonomy 2.8.0. Regarding template S.04.05 the BV1865 expression is the following: {t: S.04.04.01.01, r: R0040, c: C001
Instructions S.30.03 C0245:The amount of maximum cover for a layer of a treaty. In the case of unlimited cover ‘– 1’ is to be re
8 taxonomy and associated LOG guidance (as set out in the DRAFT business package supporting 2.8.0 taxonomy). Would EIOPA expect the
8intaxonomy and associated
the counterparty defaultLOG
risk guidance
module of(as
thesetSCR
outstandard
in the DRAFT business package supporting 2.8.0 taxonomy). Would EIOPA expect the
formula?
ould additional ORSA capital be held for the way that this does not appropriately capture the risk of the undertaking?
o the non-life business QRTs (as set out in the DRAFT business package supporting 2.8.0 taxonomy). We seek clarification on the materiali
New/changed columns in template S.36.01.01 with taxonomy 2.8.0.
o the non-life business QRTs (as set out in the DRAFT business package supporting 2.8.0 taxonomy). We seek clarification on the materiali
ntermediaries’ receivables (S.02.01.C0010/R0360). For reinsurance undertakings in many cases the reinsurance contract states that premi
Re-activation of BV1196 and BV1198 in taxonomy
the draft business package supporting SII taxonomy 2.8.0). Can EIOPA please confirm if the following relationship would always (for all com
I am trying to calculate the VA for DK
ssociated LOG guidance (in the draft business package supporting SII taxonomy 2.8.0): "instructions_for_ecb_add-ons_PWD2". There is a

change-related physical risk - KPI" (R0020). There seems to be an inconsistency in the definition of the denominator between DPM Dictio
n CIC values for ETP (Exchange Traded Products). The definition of an ETP is Exchange-traded products (ETP) are types of securities that tra
For cells C0420/R1960-1990 (Total Sum Insured – Reinsurance) is in the document “2450_ITS_reporting_consolidated_AnnexI
In the document: 2450_ITS_reporting_consolidated_AnnexII_solo instructions_S.26.02_to_S.36.05.docx, page 88, it is stated u
In the document: 2450_ITS_reporting_consolidated_AnnexII_solo instructions_S.26.02_to_S.36.05.docx, page 83, is stated: “T
In the document: 2450_ITS_reporting_consolidated_AnnexII_solo instructions_S.26.02_to_S.36.05.docx, page 83, is stated: “B
Thinking of accepting a TPRM role.
raft business package supporting SII taxonomy 2.8.0). Can EIOPA confirm if C0110 should be net of salvage and subrogation (unlike other p
raft business package supporting SII taxonomy 2.8.0). Would the following be the expected implementation for completeness checking of
raft business package supporting SII taxonomy 2.8.0). Would the following be an acceptable implementation for reconciliation checking of
raft business package supporting SII taxonomy 2.8.0). Would the following be an acceptable implementation for reconciliation checking of

raft business package supporting SII taxonomy 2.8.0). Would the following be an acceptable implementation for correct representation of
raft business package supporting SII taxonomy 2.8.0). Would the following be an acceptable implementation for completeness checking o
raft business package supporting SII taxonomy 2.8.0). Would the following be the expected implementation for completeness checking of
raft business package supporting SII taxonomy 2.8.0). The LOG guidance for C0130 leaves some room for interpretation. The guidance is: “
ear”) for S.14.01 for 2.8 and the associated LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). We would welcom
I am asking this because there is no logical explanation for a reduction. I would expect no change for LGD calculation for reinsu
urned - but own funds would still be negatively effected through reduced EPIFP. Does the regulation assume a brief increase in TP from the
08.01, regarding the entities who have delegated Information Reporting to the counterparties (art. 9 of EMIR Regulation provides that cou
Taxonomy 2.8.0
associated LOG guidance (in the draft business package supporting SII taxonomy 2.8.0). Can EIOPA please confirm that C0054 is applicable
Is it permissible to include US Exchange Traded Funds (US ETFs) in our PEPP portfolios, or are we restricted to include only Und
the draft business package supporting SII taxonomy 2.8.0) for the new data points C0296 and C0297. Can EIOPA confirm that: a) Where CI
the draft business package supporting SII taxonomy 2.8.0) for the new data point C0295. Can EIOPA please confirm that C0295 should alw
2546 (europa.eu)
the draft business package supporting SII taxonomy 2.8.0) for the new data point C0293. We would welcome any guidance EIOPA can give
the draft business package supporting SII taxonomy 2.8.0) for the new data point C0145. Can EIOPA please confirm that for CIC 3 and 4 the
the draft business package supporting SII taxonomy 2.8.0). Can EIOPA please confirm that C0122 is not applicable for the case of CIC categ
the draft business package supporting SII taxonomy 2.8.0), there is an apparent contradiction between the new guidance and the validatio
nce - other technical expenses/ income C0300/R2510, Balance – other technical expenses/ income Are the (new) lines above to include al
I am looking for the exact implementation date in each member country for an academic research which is a part from my PhD
01. with ECB add-ons) In the Instructions for ECB add-ons, for the rows ER0421 and ER0422, we have the following description: ER0421 (Gr
The aim is to automatize population of this cell, so just to confirm my understanding.
asked to add a separate table with two sections indicating whether the company has provided/received unlimited guarantees: - R0510/C0
e scope of the group' need to be clarified for us. Is it correctly understood that C0270 should be either Yes or No for all Method 1 compani
 Taxonomy 2.7.0, Q&A 2154
The QRT S.32.01 exists in both a private version (included in the annual supervisory report) and a public version. Our question
It is unclear to us what method would be most appropriate and further guidance would be most useful.
QRT S.14.03 on cyber underwriting risk that will be introduced by the Taxonomy 2.8.0. The new QRT will require to distinguish the “Produc
covers are Motor and Transport. Although there are climate-related risks in there, these are not-material in relation to the other risks. We
l instruments (falling under the DLT regime), are they to be considered in "4- Other crypto-assets" or "5 - No" ?
Uncertainty when applying Level 2 articles on how to apply AAL contract limits properly in order to avoid double counting exp
S05.01 Annex II states that the template shall be reported form an accounting perspective (in this case IFRS17). An exemption
my 2.8. For Groups, do we need to align with what is reported by the sub-entities for all of their reported portfolios, or do intragroup trans
erest" or the “Accrued interest" is applicable only for the bond or other CIC?
nsurance undertaking (Company A) on 31.3.2023. We will evaluate SII value according to the paragraph 5. of the article 13. (COMMISSION
ur. In whichDevelopment of a software
area of OTC trades solution
do you see a need for action?

estate companies with CIC code 45 or 32 should be shocked at Equity risk (and not property 25%). is it correct?
gle name exposures in accordance with Article 199, excluding the case where j and k = 0;" (i.e. with ", excluding the case where j and k = 0"
? Can the full written premium be used here? Or should the written premium be run-off to give an estimated earned premium, to represen
umber of portfolio
R0070investments globally+and
= disability pension has taken
retirement out debt
pension at the level
+ survivor's of the+fund.
pension No further
orphan's pensionlook-through is necessary for the invest
rticle 187(4) R0080 = death
of Delegated benefit (EU) 2015/35 and its interaction with other articles, how should an insurance or reinsurance undert
Regulation
The first bond “B1” is denominated and funded in the domestic currency of that central government, while the second bond “B2” is denom
odified duration of a bond or loan and place a minimum of 1 year on it. Article 180 of the same Regulation refers multiple times to a modifi
euro presented in the Directive shall be revised every five years, and based on the HICP, may be updated. The revised amounts in euro hav
An insurer pays a market data provider to gain access to external credit assessments provided by two ECAI’s in accordance wit

s 2015/2450 article 2, point b) applies “data points with the data type ‘percentage’ shall be expressed as per unit with four decimals” then
Should the demands and needs statement be signed by the client and countersigned by the insurance distributor or should it j
According to
Argument our knowledge,
in favor of CIC 59: Anfixed
SLBtoisfloater
indeedinstruments are traditional
a bond but within the totalbonds;
couponaccording
there is atorandom
EIOPA'scomponent
guidelines the call payme
whose option
The regulation indeed provides for CIC 5: "Hybrid securities, combining a fixed income (return in the form of fixed payments) i
e (CIC) Table" table given the introduction of quinf (qualifying infrastructure equity) and quinfc (qualifying infrastructure corporate equity
We are currently in discussion with the local regulator on how exactly to report this template.
We think there’s an issue in the XBRL definition, where it should added an artificial key in the country column. As country colu
egards:
s can be reported: one should
a) if S.04.05.01 be reported
containing for the run-off
all the information case
for all (as indicated
products by Q&A
falling under #2604)
the - how
relevant linecan we determine
of business which
(C0010); andcountries make
one if relevan
ducts are commercialized should be listed in the relevant (one) row separated by a comma.
onse as it was not in line with our expectations. So far as we understand, the S.04.05.01 threshold is on a line of business and underwriting
ng shall be reported as the custodian.” How do you define “assets stored in-house”?
K. Would this counts as a break in savings to the PEPP or termination of the contract with legal consequences such as penalties for early te
d on robo-advisory software. They would launch the PEPP under an individual portfolio management model. This particular UCITS managem
We received a question from an insurer about this threshold and discovered the possible mistake.
elop a capital management policy”, does the undertaking only cover insurance or reinsurance undertakings or it also applies to an insuran
00%, the sum of the underlying or an average recalculated at that level?
SCR treatment of preferred shares/stocks/equities
ilities of "index-linked and unit-linked" for LIFE Business has to be considered or not?
Based on a review of the underlying assumptions of the SCR document, it suggests t&c cannot be allowed for when estimating

With this, we understand that the standard deviation of the gross premium risk, item ii), and the non-proportional adjustment
Related to the computation of the SCR when an insurance buy a protection (PUT) on equity.
 We are wondering whether EIOPA, since its part of ESMA, might shed some light on this. From our understanding and reviewi
We need to understand how the answer to the Q&A 1549 reflects what has been stipulated in the Solvency II Delegated Act.
ability factors’ as defined in Article 2. point (24) of REGULATION (EU) 2019/2088 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL o
tructure projects. The subsidiary is fully consolidated under Article 335 (1)(a) of Commission Delegated Regulation (EU) 2015/35 (DR) and i
Under Article 28 the 2015/35, such a settled but as-of-yet unpaid inwards claim would appear to be a future cashflow that sho
OMMISSION DELEGATED REGULATION (EU) 2021/1257 of 21 April 2021 amending Delegated Regulations (EU) 2017/2358 and (EU) 2017/23
s)for
i.e.S.31.01. The guidance
even if S.37.01 for S.31.01and
is not required; states (note this is as per the updated 2.8 taxonomy version): "This template shall be filled by the in
us properties - regardless of whether the exposure is a significant risk concentration.
n CIC values for ETC (Exchange Traded Commodity) instruments.The definition of an ETC is: 'An Exchange Traded Commodity that tracks th

3.02.01. Nevertheless the fair value of own shares has to be reported in S.23.03. This results in a blocking validation error BV892 when sub
In Disclosure Templates is position ´´Changes in other technical provisions´´ not present.
nce (in the draft business package supporting SII taxonomy 2.8.0). We are confused by a couple of things in this template DPM and the rel
ounts" - so these amounts should not necessarily match. However, BV774 validation requires that they do, as it is a Blocking validation (bu
d properties are in scope? We have a real estate subsidiary which we report as other financial intermediaries and are not applicable for id
be included in the SCR reported in the R0820 of S.23.01.04 or should we include that in R0860 of S.23.01.04 or should it be excluded comp
Threat is synonim for hazard and it is used only in economy, banking, insurance and other financial institutions. ISO 31000 use
ersion of Article 116(3) point (d)(ii) on Future Premiums for multi-year contracts it is stated that "... to be earned by the insurance or reins
ext of Solvency 2, as well as the information and calculation methods used to determine this coefficient. If possible, I would also like to ob
2021 public consultation on the amendments of the Implementing Technical Standards on Reporting and Disclosure (ITSs). Inf
e established as AIFs. It is our understanding that shares in investment funds are generally to be reported under CIC 4, irrespective of their
wing up on Q&A #2531. Could EIOPA please confirm the case where all of an insurer's business outside the home country is in run-off (but
I am living in Czech Republic and investing into ETF which has KID written in English. The broker i was using for many years is re
As noted within the question the wording of Article 1 (3) (a) IDD indicates that regarding the exemption from the scope of the

t Bank in PLN having German Government guarantee. Will the risk factor gi will be 0% as there is unconditional and irrevable guarantee fro
Some directives provide for a standardized notification procedure as a precondition for doing business in another MS (IDD, MC
one leg or two leg representation
ciated LOG guidance; can EIOPA please provide guidance on the following scenario. We think we have noticed a slight gap in the informati
or column C0140. We noticed an apparent inconsistency between: - the label for this field "Number of insured properties at the end of the
reporting the results of aggregate reinsurance covers. For example, in the windstorm section columns C0100 and C0110. The context bein
New QRT S04.05 uses specific criteria to determine country
We are advising clients located in the EEA who want to take out property insurance in the UK but are finding it difficult to do s
ar --> "^..((71)|(75)|(8.)|(9.)|(.9))$")) Does it refer to all CIC codes like ###9 or is it a typo and it refers to CIC codes ##09? This ambiguity a

We are in discussions with a counterparty who are creating a binding authority writing European business. The debate is as to
cy expense for determining the capital requirement for mass lapse risk may in many cases be too optimistic with respect to the possibility
ition as under IFRS? The description in the Technical Specifications is very vague ("Accrual of obligations during the reporting period"). Is t
to the closed portfolio as a whole, in order to capture and not overstate the smoothing mechanism?
Not clear about the granularity of the two lists
C0020 = "Total/NA", and in one of these rows C0120 = DE, one with C0120 = IT and one with C0120 = FR,ES. . The values in C0030 through
dance to S.06.04 (and the reference to consistency with NACE reporting in S.06.02) it seems implied that only directly held assets are in sco
m.
with country D) will have breakdown of C0020 into these 2 countries respective amounts
dded on templates S.12.01 (R0370) and S.17.01 (R0500), can we assume that on each row, the total of all Lines of Business must be reconc
 ng the principle of substance over form, is it possible to exclude the loans in question from the calculation of the capital requirement for t
, 2022). When do you plan to publish the consolidated version of the Guidelines on the valuation of technical provisions? The same for the
y of default of 0% applied due to the guarantee, or should article 199 paragraph (5) apply instead and the credit quality step of the govern
ets when calculating interest rate up/down capital charge via look through for the funds? For example, mezzanine debt instruments are oft
The Regulation (EU) No 575/2013 article 117 indicates that 4 banks are considered as multilateral development banks similar t
up internal model" is added to the template. Is this column only applicable when applying a full internal model, or also when applying a pa
his column with "null" new item C0298 of QRT S.06.02 "Alternative investment"
do we need to group direct business and accepted proportional reinsurance
1/S.08.02 should be positive ({c0180} > 0} There is no filter associated with this validation. However, per guidance and validation BV819/B
mplate S06.02.
The original RTS (EU/2017/653) included "-1.96" inside the square root, but this was replaced by the corrigendum dated 11 M
ertaking
standard
fromformula, how iscontracts
reinsurance the loss-given-default calculated
and special purpose for CCP-related
vehicles are deductedderivative
from theexposures of insurance
sum insured or reinsurance
by the insurance undertakings
or reinsurance unde
calculated?
unt of transitional on Technical Provisions" rows from quarterly S.12.01 and S.17.01. While on the face of it these appear to reduce the rep
years (IRR = -10.56%), then the unfavorable scenario for the recommended maintenance period (for example, 8 years) implies receiving €8
re EIOPA confirmed that this template should always be reported i.e. there is no threshold, contrary to what is implied by the S.01.01 R01

.14.01 (and Currently ourhave

S.05.01 does entities
havereport on legal
dimension entity basis,
"di/year so for
to date" andexample XXXdatapoint
the S.05.01 SE sums up the state
LOGs data of itsamount
that branches in Japan,
should Australia, G
be year-to-date

rtfolio ID column added to the templates in xbrl (and LOGS), again explaining what this represents in table 1 and the relationship in table 2
e in an economic sense should be regarded. Income due to national balance sheets (book profits) should not be included. Is this assumptio
ding that these cashflows would not fall within any of those exposure types listed in Article 189. Article 189 (3a) names ‘receivables from in
Premiumof
) and (b), calculation finance arrangements
the performance canPRIIP
of the have shall
significant effect
include on the
the use of aeconomics of the insurance
linear transformation contract,
to obtain in particular in
the performance in sub
circums
inte
period, with a view to making all subintervals of comparable length, the prices should be extrapolated from each subinterval?
The combined effect of the ring fenced fund restriction and that tier 3 own funds are eligible to a maximum of 15% of SCR can
cal areas" entry for Z0020 "Country" in S.52.01.01.02? According to DPM Dictionary 2.7.0 this should be possible. If this is correct, would it
for the new fields S.06.02 C0296 and C0297 states for both these new fields: "This item is only applicable to CIC category 9 - Property". W
draft business package supporting SII taxonomy 2.8.0). Can EIOPA please clarify if there is a materiality threshold for this QRT or would EIO
upporting SII taxonomy 2.8.0)) LOG General comments sentence for S.12.01: "All references to surrender values shall not be applicable to
5.21 in fact identical data points to the R0110-130,R0210-230,R0310-0330 of S.05.02.04 and correspondingly C0010 -> C0080 and C0020 -
2 LOG file (in the draft business package supporting SII taxonomy 2.8.0). The general comments to the LOG guidance states: “This template
We are asking for clarification purposes, as template instructions do not specify if the non-available at group level part for rele
o PEPP investments? Could you confirm that, if in the column C0010/R0300 of S.01.02 template is reported 0 (Not reported as no PEPP), t
thly basis": does it mean that performance scenarios must be recalculated at least once per month due to monitoring reasons (i.e., the ch
.0) describes the exemption from reporting this QRT for the case of simplifications could be open to interpretation: ""In case the undertak

eeded to report information on EEA entities using deduction and aggregation method and non-EEA entities regardless of the method used.
Example 1: Our Member carried out business on a Freedom of Services basis prior to 1 January 2018 and has a closed book of
direct business only (as set out in the DRAFT business package supporting 2.8.0 taxonomy): - Should there not be an additional option for
ral government agency but is not explicitely guaranteed by the french government even if under control of french parliement ? Thanks for
g may not take into account when calculating the SCR any reinsurance cover provided by a reinsurer based in a third-country non-equivale
.europa.eu/document-library/technical-standard/draft-a…) and Q&A 1853 please find below our doubts regarding S.02.01 – when the ite

y the guaranteed value eg. 100% of the premium invested + some bonus based on behaviour of some index. During the lifetime of the insu
alance sheet (diminished amount), which is result of excluding from assets the part of receivables which is taken as a cash inflow during cr
 w.eiopa.europa.eu/sites/default/files/eiopa-bos-21-475-techni…) on page 35 in table 6 is stated, that for the AUD the IBOR RIC is "AU6MB
EIOPA-22/160 18 March 2022 "Proposal for amendments to the Solvency II Technical Standards on Reporting and Disclosure -
of the following templates for Annual reporting Solo/Group: S.30.01 / S.30.02 1) the Threshold: could you please clarify if the statement "T
Taxonomy 2.7.0 QRT S.06.02
For premiums written it is specified gross, afterwards at other items (Claims incurred, Acquisition expenses, Acquisition expen
s Govies or Corporate depending on the Issuer: is it possible to know the rationale of such choice?
ndeed to our knowledge, the CUSIP code allows 9 characters, but in the TV87 and TV89 validation controls, it allows only 8 characters.
Asset QRTs andAs per
thethe regulation
prices that wedocument we in
have to send have,
the This template
columns is relevant
Unit SII when at least one long term guarantee measure or transiti
price (pct).
are not totally unique, as we have the same investment held in different currencies, countries and time zones, and therefore we take an a
A defines this field as being an investment related field. However, this leads to the issue that, in order to have the correct SCR treatment f
ifferent approaches being used and both could be argued to be in line with the Delegated Acts) where a negative reserve measure is prese
CDA calculation in reinsurance recoverable for Technical Provision
l Reporting Standards (IFRS). The new IFRS 17 Insurance contracts will be applied as from January 1st, 2023. Given that the application dat
SCR and MCR Ratios in S.22.01.04 as part of Taxonomy 2.8.0 PWD2. We saw from the 2450_ITS_reporting_consolidated_AnnexIII_Group i
The
EIOPAamplitude of modified
Q&A number durations that
2100 confirmed resulting from variety
“insurance of calculation
undertakings concepts
providing an IBIPproposed by the
product are fund
to be managers
considered asand their
third a
parti
I would like to consult EIOPA on the following scenario:- An insurance broker negotiates their insurance advisory fees with a
IFRS 17.33. An entity shall include in the measurement of a group of insurance contracts all the future cash flows within the bo
IFRS 17.32. On initial recognition, an entity shall measure a group of insurance contracts at the total of: (a) the fulfilment cash
IFRS 17.78 An entity shall present separately in the statement of financial position the carrying amount of portfolios of: (a) insu
My confusion is around the article 5 within that point 2 and sub point a and b.
For
— inthe line of business
sub-point (iii), EURmotor
3 600 vehicle liability we
000 is replaced observe
by EUR 3 900that
000the
andnumber
EUR 1 of
200insured
000 is vehicles
replacedthat insurers
by EUR 1 300report
000. in S.27.01.0
The revised amounts shall be implemented by Member States by 19 October 2022.
Investigating the impact of the Ultimate Forward Rate.
As per the answer to question 1809 the companies need to recognise the relevant asset and liability in their SII balance sheet.
companies) would not need to send their PRIIPs KID to any competent authority, except in those Member States where the ex ante notific
future premiums’ means the expected present value of future cash flows which result from the inclusion in technical provisions of premiu
Trying to calculate a financial leverage.
Q&A EIOPA QUESTION ID: 1138 EIOPA ARTICLE 179 DELEGATED ACT
We are trying to improve the coverage and accuracy when reporting on Collateral Portfolio
ulation of standard formula: Article 117 states that ‘’ For all segments set out in Annex II, the standard deviation for non-life premium risk
ng (which is a travel insurance policy, falling under the miscellaneus financial loss insurance) such that catastrophe risk events/accumulati
We see that all other coefficients are multiplicator of 0,25 so and wonder is this a pdf conversion effect or the coefficients are
e are recognized as a receivables in the balance sheet. Moreover, some exposición such as receivables from intermediaries, policyholder d
xt of insurance distribution activities. Should we consider policyholders only? Or also insured persons?
We have come across a matter relating to a Maltese broker which writes insurance products covering a range of areas from cy
The pension scheme has two layers: "pay as you go " of pensions from current employees contributions and a second layer co
ARTICLE 18(1)(A) OF THE SOLVENCY II DIRECTIVE STATES THAT “THE HOME MEMBER STATE SHALL REQUIRE EVERY UNDERTAK
be assigned a risk factor stress of 0%. Contrary to 180 (2b) it seems not required that the exposure is denominated in the currency of the c
In case of products where the investment risk is partially borne by the policy holders and partially by the undertaking, e.g., wh
In accordance with Q&As 1788 and 2188, investment management expenses should be stressed in the calculation of capital re
file eiopa-22-315_2022_iorp_st_inputs_helper_tool.xlsx), we have two set of questions: A. Risk-free interest rate curve (adverse transition
(5)(a-c) are assigned a risk factor g of 0%. Assigning a risk factor g to individual exposures creates inconsistency as exposures other than s
Ref. To QUESTION ID 2154
To give you some background, our request for interpretation is in the case of an insurance intermediary which is authorised in
mple, for each tier should the value of R0060 be included in R0050, or R0080 in R0070, R0100 in R0090, and so on?
A or unlisted equities of companies that have their head offices in countries which are members of the EEA. Then Article 171a (2) implies th
Following the changes a couple of years ago to paragraph 3, there seems to have made some key differences now between pa
ansfer specified amounts of the ageing reserve (Alterungsrückstellung) to a third party (new Insurer). Under new IFRS 9/17 accounting reg
rer can be obliged to pay out under the policy", which suggests it might be reported net of deductible. C0100 (Original deductible policyho
It is not very uncommon for small companies not to have anything in this template, and it seems unnecessary to require repor
ings cumulated according to Article 335 paragraph 1f fall under the same single name exposure. How should we calculate the SCR Concen
d irrevocably guaranteed by one of the counterparties mentioned in points (a) to (d), where the guarantee meets the requirements set ou
To date we have not reported S11.01 on the basis that it is off-balance sheet, however the CBI referred us to Q&A#933 and in
perty shall be assumed
Where to be sensitive
a with-profits to the currency
fund (participating of the country
business in UK orinIreland)
which itis isclosed
located." In Polish
to new market
business realsurplus
and the estate assets
assets are
(alsousually
called
Allowing for future expected discretionary benefits would be consistent with Guideline 41 of EIOPA's guidelines on the valuati
the reinsurance profit commission be presented?
for all numbers 1-6? Or just for FI securities (1,2,5,6)?
hich are not covered in the spread risk sub-module and which are not type 1 exposures". Can you confirm that premium that is not due for
According to the article 83.1 (d) of Delegated regulation (EU) 2015/35 no management actions should be taken by the underta
nt fall under the definition of ‘insurance distribution’ in Article 2(2)(1) IDD? Does the exclusion, provided in Article 2(2)(b) IDD apply only to
h” as mentioned in Article 1 (3)(ii)(a) on the understanding that it matches with the concept of “travel service” defined in Directive 2015/2
ere the Court considered financial advice (comparable to investment advice under Directive 2014/65/EU (“MiFID) II”) to be "work prepara
ertaking when providing insurance-based investment products or does it refer only to external service providers which are not parties to th
The difference
o the client together with the between our insurance
first MTPL calculatedcoverage.
9.6Y duration and the published 9.7Y duration was enough to change the rounding of t
er car dealer.
fference between the
h is not separately purchaseinprice
registered and the
the Host market
Member valuedoofthe
State, a vehicle at the requirements
professional time of the incident (often
referred to inreferred to as and
Article 10(1) GAP(2)
insurance). Can
(appropriate
eultand
of areinsurance
counterparty.undertakings carrying
Is it possible outadjustment
that that insurance orfor reinsurance distribution
a given reinsurance activities. is positive or, in other words, increases the v
arrangement
specifically, where the insurer expects that they will pay more in future reinsurance premiums than will be received in future recoverable
tal Requirement (SCR), is it possible to net an asset and a liability against each other when the counterparty for the two is the same?
hich
manent envisages
increasecontractual replacements
of 4% be applied only towith similar arrangements
the amount every for
of annuity benefits three months,
claims allow
already for a full
incurred, orrecognition of the risk
shall it be applied alsomitigating
to the amo e
ing is used for the valuation of specific health insurance products, shall the permanent increase of 4% be applied only to the percentage o
10 Percentage of Basic Solvency Capital Requirement. We report on PIM basis, but this particular item is picking up the info from S.25.01 w
duced with taxonomy 2.6.0. From our point of view this validation rule contradicts EIOPA Q&A 712 and 776. According to the above EIOPA
would such securities be reported in S.11.01? Just because they’re deposited with a depository doesn’t mean we have possession, right?
009/138/EC The and existing
Article 13 guidance for the other
of Commission fieldsRegulation
Delegated on S.06.02(EU)has been
2015/35provided previously, e.g. at https://dev.eiopa.europa.eu/Taxono
is negative.
ency capital requirement for equity risk and for market risk concentration under the standard formula? Should the negative value be taken
Clarification request on EIOPA response to Q&A 2346 since the EIOPA response there could be read as requiring future premiu
The term “to market” means “marketing communications” as referred to in Article 17(2) of the IDD.
Impact of Brexit on S.04.01
d by the RTS to Regulation (UE) 2017/653) it is required a different historical time series for the calculation of unfavourable, moderate e fa
We noted that the PDs from a former simplification spreadsheet from EIOPA have different PDs than the ones used in the cou
le A and A, placed on the same day by two different external rating agencies, for the reports to eiopa, it would have to put both or just one
Article 184(2)(b) of DR (EU) 2015/35 allows the exclusion of intra-group loans from the Solvency II SCR calculations for concen
and in the SCR template (S.25.01.04.02) in the case when the minimum consolidated group SCR exceeds the consolidated group SCR? This
rangement the intermediary also settles the claims on behalf of the insurer with the intermediary absorbing all claim settlement costs. The
ent is applied for the first time? For example: Year N-1: No use of volatility adjustment. Year N: Use of volatility adjustment. Should the rep
ontract
ement may amount
stateofthat
the premiums
transactionwould
/ transaction
be payableprice" contain every
one-quarter later.transaction
In this case,(sale
the and purchase)?
premium may notif so,
bewhat
due at field
theisBalance
used toSheet
distinguish
date
become part of claims provisions and not premium provisions?
able 1-year insurance contract with renewal date on 1st January 2018 and there is a 2-month advance notification. So, the contract bound
he undertaking
ed following year (2019 – which
(controlled by theissame
outside the or
direct contract
indirectboundary). My should
shareholder) question beisconsidered
: these acquisition costs must
an encumbrance be taken
– with into account
or without relationthe
to
ndirect shareholders of the insurer (including individuals that are final beneficiaries):i) Clarification is also necessary as to whether the loa
 Some insurers accept or will accept cryptocurrencies as insurance premium payment method.
Solvency II considers a financial guarantee as a legitimate risk mitigation technique that would allow for SCR relief, as long as t

ponse suggesting not to report the 'country of issue' for ALL CIC7 assets on the S.06.03 QRT? The response suggests that the reasoning for
he cost stress as mentioned under Article 140 of the Delegated Regulation.Especially when investment costs are included in the addition o
sthe reinsurance
that contract.closed-ended
meet unleveraged Could you please give an example?
AIF definition domiciledHow areEU
in the retention andc)limit
as per 168 dealed
on (...) with or
(ii) units in an excess
shares of loss
of such reinsurance?
funds where the lo
y being those of the fund's domicile? Same questions for the "leveraged AIFs" for which look through is not neccessary as suggested in Qu
SCR perspective? We see funds keeping a certain amount of cash which varies greatly from quarter to quarter and is temporary from persp
count when calculating modified duration for the purpose of SCR calculation. How should modified duration be calculated for amortizing lo
Our national supervisory authority has so far confirmed our point of view.
ows that are included within the gross technical provisions (as a negative cashflows) are not subject to the counterparty default risk modu
f of an insurer. The intermediary collects the insurance premium based on the payment terms included within the policyholder policy. The
Our approach is based on guideline 68 of the Technical Provision Guidelines and the following Q&A response https://www.eio
uestion with respect to the value of the collateral held. Should the insurer report the full economic value according article 75 as the value
sub-debt for an insurance company
calculating the Market Risk Concentration. Does this represent a change in the calculation of Market Risk Concentration as laid out in the
out the procedure for calculating the Market Risk Concentration, can you explain what the correct sequence for the calculation of the Mar
in Delegated Regulation
The (EU) owed
total amount 2015/35, Annex
to the III, paragraph
insurance 8, e.g. the
or reinsurance Åland Islands
undertaking and,or the Faroe
where Islands.How
relevant, should
to all related such geographical
undertakings ar
within th
We interpret that the EUR 1 million threshold, refers to the maximum exposure an insurance undertaking is allowed on a borr
Article 191 of REGULATION (EU) 2015/35, states that residential mortgages shall be treated under the “Counterparty default r
I mention that because the national authority refused the authorisation of the intermediary to create products together with a
As the IDD was transposed in Romanian legislation, the Art. 24 is identical. However, the secondary legislation does not cover
EIOPA Q&A 870, 1904, 2215
The Preparatory POG Guidelines (para 1.16) state that the Guidelines do not apply to certain activities on an ancillary basis as
capital requirement for property risk referred to in point (c) of the second subparagraph of Article 105(5) of Directive 2009/138/EC shall b
alue we report for futures on the S0801 and S0802 QRTs. EIOPA 2004 has clarified that the trigger value reported ‘is the price of the future
When a new insurer is given permissions or enters into a new line of business it may obligate itself to incur certain costs in fut
The setting is as follows: - A solo undertaking has handed in its QRTs. - Within these QRTs, it states its deferred tax assets (R0040, C0010) a
Interpretation on the ability to compel.
We are asking this because we consider that in the terms of contract boundaries for a Unit Linked product it should be taken i
Logic dictates that fixed assets (used for your own purposes - valued at fair value) should not be subject to 49% stress. Their va
QS are still referred in (EU) 2016/1800. The effective date of (EU) 2019/2028 is 24/12/2019. Does it affect CQS calculation for 2019 Year-
tion Company (SPAC) investments? Should these be modelled for SII purposes as equities? Alternatively, is it permissible to apply an additi
measures" states that "for the purposes of calculating the risk margin in accordance to Article 38 of the Delegated regulation, insurance and
We have
UR Risk mitigation a contract
Scenario with
BEvent 1: the distribution
0.5 Mio. EUR Risk network that fixes 2:
mitigationEvent the0.5
commissions
Mio. EUR Riskpaid to agents,Hail:Scenario
mitigation this contractAEvent
is valid1:for0.5
15Mio.
years
EUa
After a company experiences a mass lapse event, its own future per-policy expense may vary. But the market consistent expe
2. The response would also contradict a previous advice paper on Solvency II standard formula correlations which suggests t
I am asking the question as it appears to me that the answer to Q1678 is incorrect and is leading to inconsistent application o
The following text is observed in the SF correlation calibration paper https://eiopa.europa.eu/CEIOPS-Archive/Documents/Adv
-senior STS) instead of Para 3 (Senior STS) for SCR calculation? The SCR rates in Para 3, are lower than those in Para 4.
in the mass lapse component the expense component of the BEL should also be adjusted. In setting the expense correlation parameter to
PRIIP only be offered publicly? 2) As I understand the legal definition is quite broad for PRIIPs, do you have some sort of questionnaire tha
nd also if “overdue”, should be considered under the 15% charge. Assumption 1, Only debtors which have passed their contractual agreem
We are supporting the industry with the classification of financial instruments according to the CIC table and it looks that ther
IFRS 16 apply a cost model, a lessee shall measure the right-of-use asset at cost: less any accumulated depreciation and any ac
 Under Polish Accounting Standards insurance company do not apply IFRS 16 for statutory purposes.
nd Ancillary Intermediaries as meaning: 14/35 An Intermediary or Ancillary Intermediary is operating under freedom to provide services (“
Calculation of future volume measures for reserve risk for the transferred business. The volume measures for the future SCR(t
Art.13 seems to assume that related undertakings appear as one line on the balance sheet, but in case of a subsidiary IAS fore
eves the derivatives they hold, are not by nature exchange tradable and they should get code XT. However, some believes the derivatives
I would like to know if I should include securities receivable or/and payable in S.06.02
l come into effect on 1 January 2022.(2) Due to the IBOR transitions and subject to market developments of the new OIS swaps, the interm
The services of the FSMA are of the opinion that the insurance distributor has to provide information about the specific compo
ISIN code but the control TV9 is in error and we have to modify "ISIN" by "Specific code". Could you please tell us why this ISIN code is no
Article 178 paragraph 2 says dur_i denotes the modified duration of securisations position i denominated in years. Unlike Artic
o DTA/DTL created.In IFRS, DAC is EURO 1200. Hence, DTL is made on difference of Euro 200 @ 32% i.e 64.When eliminating DAC in Solven
Looking for a potential investment in a new fund
Looking for a potential investment in a new fund
taking intends to make to the information referred to in Article 145 shall be subject to the procedure provided for in Articles 147 and 148”
g taxes considered tax receivables for the purposes of calculating the capital requirement for counterparty default risk?2) If withholding ta
Knowledge, confirmation and understanding.
As the local
Guidance onSuperintendent
limits on exposures of Insurance
to shadow hasbanking,
allowedthere
this toare
happen I believe
exposures thatthat it puts
could a very heavy
be considered burden on
as excluded the financial
undertakings.
For non-eu pension funds, the regulation delegates the monitoring of pension funds to EIOPA. While there are equivalence re
Before
order to qualify as moving
an PRIIPtoorLuxembourg,
could such have I was anregistered agent in the
‘open-architecture’ Portuguese
approach regulator,
as long as a KIDwhen I moved
document I transferred my license to L
is provided.
mstances?
Any assistance in this regard would be greatly appreciated.
A supervised entity has asked for an interpretation and whether it should follow 2229 or 2003. Answer 2229 and the answers
The reason for this question is that while going through insurance terms of some brokers’ PII we have noted that there are pro
The meaning/context/application of 'occupational pension scheme' as set out in art 2(1)(17)(d) is not entirely clear in the UK.
I work in a company that provides services to reinsurers and captives (compliance, risk etc) via service level agreements. I wan
In this case,
Having should
said that, the referring
when withholding tax asset
to public equal the present
procurement cases, itvalue of receivables
appears clear that it(i.e. noprocuring
is the capping) or should
entity thatit determines
equal the face
th
Please confirm whether the interpretation above explained is correct.
https://eur-lex.europa.eu/legal-content/EN/TXT/?qid=1470239425145&uri=CELEX:02002L0092-20160223https://eur-lex.euro
PV notes held It isbystill
an unclear to us what "subject to the scenario" means in this case. In Q&A 2003 the conclusion seems to be that a foreign
undertaking?
r the Preparatory Phase (SCR.5.148) is still applicable?
nt
k, with annex to
e.g. natural IFRS 16 regulation
catastrophe described
risk. -> Am I supposed in paragraph 26?capital
to calculate (COMMISSION
requirementREGULATION (EU)
(CR) for nat cat2017/1986)
risk without taking into account the rein
d health UW risks. -> The question is same as in the point (i). Should I calculate CR for UW risks (life, heath and non-life UW risk) and then a
ual risk assessment" in determining the contract boundary of a policy?
ums and become
3 to terminate paid-up it
a contract from
is anthe valuation
option for thedate), should
insurer. Thisfull regular
option premium
should expenses
be modelled in be
theallowed for after
best estimate this countract
according boundary
to experience app
and s
3 to terminate a contract it is an option for the insurer. This option should be modelled in the best estimate according to experience and s

The template
rtaking for services provides
the insurer information
provided. Hence ontheOverall
non-lifecalculation
guaranteeoffund
the poses
transitional on technical
a counterparty provisions.
default Theinsurance
risk to the general calculation
undertakingru
xposure to determine the correct solvency requirement of the receivables?
n consumer and insurer/insurance distributor) change of existing insurance in parts such as price, insurance coverage, restrictions on cove
cially CDS. Article 179 (1) states, that the capital requirement equals the loss in the BOF resulting from an increase/decrease in absolute te
I have a query about your interpretation of how the Risk Mitigation Effect for Counterparty Default Risk should be calculated.
ology to derive EIOPA's risk-free interest rate term structures / point 149, page 44, part of the formula for b. It's (Q'HQ)^(-1).In the provide
ber, with correct values being 6 and 11 respectively. Would it be possible for us to see intermediary results (Sgov, Scorp, RCgov, RCcorp) a
190930. Why did it happen?
on 18 June 2019.Unfortunately, there was no information on what has been changed. I also didn't get any information via your Newsletter
 he (financial) corporate part of the VA representative portfolio for different currencies?
excel file "VA calculation example for one euro area country.xlsb".Would it be possible to have a view on the results available in the "Fina
Insurers are purchasing investment notes issued by repacking investment entities such as SPIRE. This entity issues (untranched
Since there is no disclosure whether a statutory valuation has been performed for a quarterly return the values reported on th
- 15.07.2021 "The item "Country of issue" in S.06.03 - Collective investment undertakings - look-through approach should be reported for
all they be reported as structured notes: “5x” or bonds: ”2x”? Back in 2020 we have confirmed (via email) that inflation linked bonds (bond
")e S.08.01. Should the notional amount of the interest rate swap also be included for calculating the Solvency II value?
ome assets categories, amongh which exposures to counterparties belonging to the same group, consolidated etc.After 2018 Standard Fo
llowing the nat cat standard formula but, I don't know how to get to the risk factor for the region (for the Spain region), I want to be able
In Q&A 1948 it is stated that "For instance real estate assets with CIC 93 and 95 (property for own use and plant and equipme
ness" in caseWe received thistreaty
of reinsurance Q&A that
related to thecover
provides conceptfor of exempted
more than oneancillary
LoB and insurance
the termsdistribution, which
of cover differ is similar
between – but
LoBs younot the same
should repo
following example in respect to the fields that have to be filled in the multiline and in the other rows. There is a treaty with 2 sections as b
ee to terminate the treaty with effective date 31/12/2017. The treaty is subject to the Run-off termination clause so the existing policies sh
ee to terminate the treaty with effective date 31/12/2017. The treaty is subject to the Run-off termination clause so the existing policies sh
the basis for the recognition of amounts relating to employee pension schemes on the Solvency II balance sheet, small insurance underta
ompany, do the Transitionals pursuant to Art. 308c, 308d SII-Directive have to be taken into account in the technical provisions?
ity interpretation correct that undertaking should, in the reporting form S.23.01 under C0060 / R0720 "foreseeable dividends distribution
hould they be reported with CIC 31 like common equity or with CIC 39 like other equity positions?
Article 105 (3) (d) directive andArticle 140 Life-expense risk sub-module delegated act
nents canloss
of the serve as collateral.Can
given you192
default in article please
andclarify whether real
the probability estatein
of default can also serve
article as collateral
199 (12) and (13) as
aredefined by this
based on Artice 214, given that follow
classification.The all re
protection of the insurance undertaking receive higher SCR than derivatives with lower requirements.Is this intended?an derivatives with
latory Framework" section of your website to the current consolidated texts?
Frage zur RICHTLINIE 2009/138/EG
oncerning the EIOPA-BoS-15-223, p.53: “The
supervised undertakings andrequirements need to be
groups in accordance satisfied
with Article on
316anshall
ongoing basis in order
be disclosed to ensure
in respect of eachthat the SCRyear
calendar treatmen
within
d data on insurers and on groups at the same time. However, as NSA receive annual quantitative template of groups 6 weeks later than th
estments in order to create a consistent application of the criteria across the EU Member States?
Covered bond definition
n defaulted and non-performing loans.1) What is the spread risk capital requirement on a defaulted loan with issuer rating D (CQS 6) after
D with maturity date of 3 months and would like some clarifications please. What we currently do is that we shock it under the market risk
Solvency risk charges
ble to cover the groupundertaking.For
rred to the reference the calculation
SCR if the "undertaking of operational
can demonstrate risk,
to the premiumsofofthe
satisfaction thesupervisory
last 24 months need to
authority be[…]".
that taken into account.Q
ctto…”
word "approval" is explicitly used in other situations, for instance about internal model, not "to the satisfaction…")– that prior notice or
o 199(6), 199(7), 199(8),…)?
g:• Counterparty default risk exposures within the collateral account are not considered in the adjustment for market risk. It is unclear if
arrangements to the nonlife underwriting risk submodule" the total recovery from risk mitigation methods should not exceed the total am
ng the requirement so of the EEA Natural Catastrophe Charges? We interpret this that each region is impacted by either a single event (Su
Delegated Acts, Article 197(5)(b)CEIOPS’ Advice for Level 2 Implementing Measures on Solvency II: SCR standard formula - Cou
Art. 109a para. 2 point (a) of Directive 2009/138/EG;Art. 1 of COMMISSION IMPLEMENTING REGULATION (EU) 2015/2011;Rec
t part of the insurance business will be moved from the parent company to the local branches. In order cover the liabilities and to ensure
rojects and qualifying infrastructure corporates within an infrastructure fund? Those individual infrastructure investments that qualify will
Feedback on answer to question nb. 1454 provided by EIOPATopic: Article 187(1), COVERED BONDS
Article 127, reference to question 1681 (05.10.2018)
Article 161 (2 (d), 3(b)), Article 162 (2 (d), 4 (c), Annex XVI
Guideline on SCR for market risk for Insurance with Unit-Link products
om reinsurance contracts and special purpose vehicles, as referred to in Article 42 of the Regulation and Article 81 of the Directive, be bas
 e scenario, do we have to provide information on the solvency position using the old risk-free interest rate term structures? Or do we hav
Technical Provisions (TPs) 38
overnance Disability shock for Health SLT (article 139)
ons in that regard. Specifically regarding “guideline 3 – ICT strategy” and “guideline 7 - Information security function”. Can you please refe
d act 2015/35: "...where the original undertaking simultaneously pursues both life and non-life insurance activities according to Article 73(
Technical Specifications for the Solvency II Preparatory Phase - Part I (https://eiopa.europa.eu/regulation-supervision/insuran
% then is myDelegated Regulations
question whether one2019/981
should apply the shock 0,8% to 2,37% for the coming months and find 2,37%*0,8= 1,90% or should use
9 - Page 7 Concentratoion of assets was calcuated please?
ndex of 38.3%.
Art. 31, art. 140, art. 94, EIOPA's Q&A #01787, 01788.
Articles 38 and 116 of the Delegated RegulationRisk Margin
Classification of Tier 2 subordinated liability. Article 72 and 73 of delegated regulation (EU) 2015/35.
should be sufficient certainty as the protecion achieved because of either of the following: it is of sufficient credit quality, is of sufficient li
EIOPA-14-322: The underlying assumptions in the standard formula for the Solvency Capital Requirement calculationTerm: "av
Article 50 of Commission Delegated Regulation (EU) 2015/35
Question on treatment of defaulted and forborne loans from 5.23 of OPINION ON THE 2020 REVIEW OF SOLVENCY II - EIOPA-B
According to the Article 272 of the Polish Act on Insurance Activity the AMCR is verified once every 5 years and basing on the H
ures which are not required to attribute a CQS for the purposes of the SCR calculation While not a requirement as outlined in the descripti
on-life Underwriting Risk for Risk Margin Calculation (SolvencyII) When calculated by Method 1 which is under "Guideline 61 – Methods to
We have a discussion with an insurance company on how this should be reported.
usiness in the Standard Formula?
E.g. if client is calculating the YE 2021 SCR and in 2021 had $10m exposure for marine platform and in 2022 had $20m exposur
ns on the calculation of the Geographical Diversification factor: 1) When estimating the Geographical Diversification Factor for the Gross P
are there any requirements how to determine 40% of insurance policies for which discontinuance would result in increase of the technical
ence rate affect an own-fund item classified under transitional measures (Article 308b (9) and (10) in the SII Directive)? In particular, given
CEIOPS’
f the underlying assetsAdvice for Levelinvestment
of collective 2 Implementing Measures
undertakings onother
and Solvency II:SCR standard
investments packagedformula - Counterparty
as funds (look-through default risk module
approach).2. -P
The loo
ply the property risk module to the underlying properties)?
SSA/supra sovereign agency bonds) which don't have a public rating from one of the large rating agencies - does EIOPA consider 'private' r
In most instances, the provider of the outsourced services will sub-contract cloud services from companies such as Amazon, M
sk module
regions for non-EEA
in Annex companies
IX where (under must
the “zonation” Solvency II for Group
be based on thepurposes), when
first 2 digits thepostal
of the discounting curve
codes, but used
does nottospecify
calculate
howliabilities
to map isthese
constr
po
ors in Annex X and with the correlation factors in Annex XXIII for Portugal?
We've had insurers query what approach they should use when they cant obtain this information from their reinsurer.
measure for non-life premium and reserve risk. Here it is written that premiums shall be net, after deduction of premiums for reinsurance
These terms can be understood in different ways.
y (S.06.02) and CIC code category do the fix to float bonds with changing of interest rate fit in? These bonds could be called by the issuer a
hed by a commitment between national states, e.g. issued by the multilateral development bank referred to in paragraph 2 of Article 117 o
Revised Annex 3 of the ITS on Reporting_2019. S.06.02 C0280 Currency. Confirm understanding that Exchange Traded funds a
the financial returns achieved on a pool of assets (with a minimum level retained by the company) which meet the definition of future dis
es for all types of Deposit Instruments regardless which institution the Deposit is sitting at? Within the "Technical Specification for the Prep
hen the listedParagraph 36 of the
requirements are Guidelines
met. mentiones the respective rights and obligations of the undertaking and of the cloud service pro
related when they do not meet the listed requirements. Could you indicate which is the correct interpretation?
should the volume measure for premium risk be a non-negative value? This is strictly specified for the volume measure for reserve risk in
We would like further clarification on the GBP Swap tenors to use to independently replicate the EIOPA Solvency II curves at E
6.02 report? For example pending buy/ sell securities, dividend, charges transactions, inwhich the amount is not paid/received before repo
e 29(2) IDD constitute a conflict of interest? Do such commissions constitute a conflict of interest for the purposes of the IDD if the rates o
 018 contracts, particular where any ongoing advice is given and therefore the periodic suitability provision will apply?
flicts of interest be applied retrospectively [in case that the intermediary is already registered]?
oversight and governance (POG) arrangements were adequate?
existing products?

he IDD apply to any insurance product independent from the question for how many customers the insurance product has been designed?
mer’s knowledge and experience of a product must be assessed before a distributor can provide a product in accordance with Article 30(2)
We provide SCR and TPT reporting to a client and they have queried how we calculate SCR for deposits, certificate of deposits
ary shares and convertible bonds (which is very usual in private equity) eligible to "Long-Term Equity Investment" treatment, should all oth
The insurance intermediary distributes or sells insurance policies of various insurers using a popular website / mobile applicati
Pension Funds Data Point Model and Taxonomy 2.5.0 (Published 15/7/2020) (hotfix by 3/11/2020) Regarding validation PBV66
of risk zones for the regions AT, CZ, CH, DE, HE, IT, NL, NO, PL, PT, ES and SK shall be based on the first 2 digits of the postal code;" To this p
According to Delegated regulation Article 22(1c), the assumptions are based on the characteristics of the portfolio of insuranc
Article 84 of 2015/35 delegated act has been modified by the 2019/981 commission delegated regulation. In particular, it extends the pos
he revised scope of S.06.03) and we have several questions that we request EIOPA's view on. We hope that despite the guidance not yet b
re this is noted in the Directive?.Have some European regulators specifically removed Captives from the scope of this Directive in their tra
EIOPA's analysis of IFRS 7 insurance contracts >>see above question
amic Equity strategy where the equity investments are made subject to certain conditions, but disinvested at the end of each day, is the Eq
The Romanian
regulate through Financial Supervisory
national legislation Authority
that insurance has recently
undertakings enacted secondary
headquartered legislation
in such Member (Norm
State may no.
only46/2020 amendingto
cede reinsurance FSA N
rein
sentially modifying/ignoring the provisions contained in Article 211(2) of Commission Delegated Regulation (EU) 2015/35 by forbidding ac
Wondering whether the portions that belong to a member of a group pension fund (under class VII, Annex II of Solvency II) or
According to Q&A 1404 (https://www.eiopa.europa.eu/content/1404_en?source=search; 03 Apr 2018) the option "Other nom
Is it necessary to differentiate between pure silvicultural investments and investments in silvicultural related infrastructure? E.g. that only
In the context of Brexit, the UK will no longer be an EEA country and will thus no longer be included in Annex VIII. However, th
Clarification concerning the CIC table code
Can you please confirm, that when calculating the Tier 2-limit at Group level, when the SCR is calculated by method 2, you ma
A reinsurance treaty permits the reinsurer to amend the premium under the treaty, without restriction as to amount, if the los
EIOPA paper (EIOPA-BoS-18/201 18 May 2018, “Opinion on the solvency position of insurance and reinsurance undertakings in
quirement for recession risk shall be equal to the loss in basic own funds that would result from an instantaneous loss of an amount that i
Based on EIOPA-BoS-20-100 20/02/2020, in the Annex III the CIC96 is not included in the table, but in the Annex IV (definition)
below is to be used in the construction of the risk free rates from 31st March 2019?https://eiopa.europa.eu/Pages/News/EIOPA-updates
h respect to equity positions when they are applied to the market concentration risk module? Is it correct to use credit ratings with respec
Currently there is discussion whether provisions of IDD (exemption form the application of IDD) can be interpreted in the way
As UK property market might be more volatile then the average European property market, the current property risk shock is
If our understanding is correct, SII seems to discourage credit spread macro hedge for Standard Formula users, despite the rea
ertaking D, which is a bank that is strategic for A and is included in the calculation of the group solvency on the basis of method 1 as set ou
Unreasonably high Health CAT SCR in a global portfolio og Medical Expense Insurance.
Article 2, paragraph 3, b), ii), of the Directive 2009/138/EC “Solvency II”
ARTICLE 2 - DEFINITIONS (3) (4)
CHAPTER II of the Commission Delegated Regulation (EU) 2017/2358 and in particular Articles 4, 5, 6 and 7.
P&L items under IFRS 17 are not the same as with IFRS 4
EIOPA’s Answer to Question ID 2224 submitted on 26 November 2020
Discussion with client from insurance segment
The rule in the mapping specification for S.26.01. is ambiguous when it comes to the question above, as the formula is the sam
With IFRS 17 there will not be written premiums, nor premiums earned any more. Items asked in S.05.01 won't be available an
 020/R0100 and C0020/R0110 with the Solvency II value of the collaterals held. Our question is about the mortgages that are held as collat
E.02.01.16
To seek clarity on where cash collateral on derivatives should be reported in the S.02.01 in situations where we have balances
Considering, • Recital 30 of the Commission Delegated Regulation 2015/35 (DR), that provides that where the economic effec
dation) to be reclassified as an Insurance Holding Company, assuming the Mixed Holding Company has a controlling stake in a European in
rstood in regards to callable bonds? "For assets without fixed maturity the first call date shall be used. The duration shall be calculated bas
the Spread-Risk-Module in Solvency? If so, how is the Spread-Risk to be calculated?
g directly from the business of insurance in the sense of Article 18(1)(a) of the Solvency II Directive: „The home Member State shall require
odes
download
that thetheIDDSolvency
shall notand Financial
apply Condition
to ancillary Report
insurance (SFCR) corresponding
intermediaries to this
carrying out financial
insurance year reporting
distribution whenobligation (R0090)) are
several conditions should
met.b
o sub-delegate its distribution right to another distributor, which would also act as an ancillary insurance intermediary B. In such sub-distri
Confusion about SCR applicable to "collectivités à statut particulier"
equirement for R0610/C0050 is as follows: “This is the absolute value of liabilities (after the loss absorbing capacity of technical provisions)
EIOPA Q&A 1904
es_2.3.0.xlsx file. In the "Entry Point" sheet - the template code in Row 17 should be PFE.01.02 and NOT PF.01.02.My guess is that also ro
ANNEX X should be replaced by those given in CDR 2020/442. However the flood risk weights given in CDR 2020/442 are identical to thos
er. Where do we need to show posted cash collateral in S.06 and S.02? Which module should be used for SCR calculation?
One of the regulators to which our organisation reports requires us to make sure that all information on S.06.02 is consistent w
lification.
mediariesThe market
carrying outvalue of onedistribution
insurance position considered
when several as LTE has sharply
conditions areincreased since
met. Among the beginning
those conditions,ofthe
2020 (about +20%),
insurance must bewhich impli
“complem
supplied by a provider? Can the supplier offer to take out insurance cover for the good several months (i.e. 12 months for instance) after t
surance groups will change. Items such as Premiums and Claims will not exist any more. As it is stated that for this QRT, "Groups shall use
I had a BaFin regulator disagree with this interpretation.
nd-data/occupational-pensions-statistics_en) there is ‘EU_EE occupational pensions statistics - EN.xls’ file available for download which sho
Complementary information request (CIR) on the holistic impact assessment of the Solvency II review Reporting template - up
EIOPA BoS/18 114 "Decision of the Board of Supervisors on EIOPA's regular information requests towards NCAs regarding pro
EIOPA BoS/18 114 "Decision of the Board of Supervisors on EIOPA's regular information requests towards NCAs regarding pro
EIOPA BoS/18 114 "Decision of the Board of Supervisors on EIOPA's regular information requests towards NCAs regarding pro
uation method consistent with annex to IFRS 16 regulation described in paragraphs 34 and 35? (COMMISSION REGULATION (EU) 2017/19
ting) is not required
Alle Anlagen to valuate
mit positivem leased
Market assets
Value, dieand
eineliabilities
CIC-Code (not present
haben this elements
?b) Sind in statutory
auch Derivate balance
CIC Ax-Fx, sheet),
die einen must include
positiven leasing
Marktwert asse
aufwe
vestmentbegriff des PF.02.01 deckt. Ist das korrekt ?b) Was ist unter "received" zu verstehen ? - Die tatsächliche Zahlung oder der buchh
01 for those entities subject to group supervision. Is the intention of S.37.01 to capture collective investment undertakings and their unde
Inquiry of a reporting agent
fließen in welche Positionen (gibt es Beispiele, die sie nennen können)?2. Frage: Wie findet darüber hinaus eine Abgrenzung zu den „Loans
This query comes up as we report group SCR for both the reporting and disclosure templates, i.e., S.23.01.04 and S.23.01.22 re
EIOPA recognises that deferred tax assets may be less useful, in supporting the Solvency of insurance companies and groups, c
old under which it could be tolerated to sell positions? Would the sale of a non significant position considered as LTE have any undesired i
I have a tax asset and not sure what if i have to reflect on own funds
We have the BV783 control that constantly goes out in error in Taxonomy 2.5.0 while this is not the case in Taxonomy 2.4. (wi
IFRS 16 - lease accounting and treatment of right-of-use asset and lease liability
IFRS 16, Q&A 1809
hat the Right-of-Use asset relating to the lease of a property would be stressed in Property SCR module. However, there was no info where
me (in our jurisdiction pension funds), which fund should we count him into? By partial share? Q2: If a participant has more than one parti
e PFE.06.02.30, the reporting is based on whether a code exists for a particular asset. Does this mean that if assets cannot be reported as t
We have not been able to find any statements regarding when Brexit is expented to be implemented in the Solvency II standa
170 = R0100/C0110 and S-19.01.01: R0100/C0180 = R0100/C0170 = R0100/C0110. What should be reported in the S.19.01.21: R0100/C01
his category are fixed income securities that are issued by sovereign governments”. Does this mean that structured notes or securities sim
cts on which the portfolio of insurance or reinsurance obligations is based do not give rise to the payment of future premiums;
ossible to apply matching adjustment to the obligations cash flow and the RFR to the flow of premiums? (split cash flows).
In a few different articles there is a special mention of article 206, in that out of multiple Scenario possibilities, you have to use
Different praxis on the market have been noticed.
rovision
ent with should be included
Q&A 1214:- in single
order all this QRT?
name exposures by LGD and take 10 largest- order all single name exposures by LGD*PoD first, LGD s
(or indeed some other approach we have not considered) should be utilised.
1. During the second quarter of 2020 through a Board decision issued by company A a procedure for the increase of the share
Focussing
ality step attributed toon
thethe guarantee
asset" and the
which leads us risk structurethat
to conclude of financial instruments
in our example and
above, theconsequently
CQS should beassigning
repored.bonds issued
Further, and guara
Q&A1931 (th

We provide Solvency II report to our client (Insurance)

We typically allocate bank accounts in S.06.02 under CIC code XT72. In our case, we encountered an issue regarding a combina
There has been some debate on whether the risk margin should be shocked under currency risk, with some taking the view th
There is uncertainty around the interpretation of the F factor. One view was that it was intented to be 100% in most cases, wh
In practice there are mixed approaches. Where expenses are a percentage of another variable, such as fund value should the l
For contract fixing fees, or limiting increases in fees is a form of risk management, it may be deemed unduely onerous on insu
In practice there are mixed approaches to calculating this stress with simplifications being used by some insurers. For example
In practice there are mixed approaches across companies to calculating this stress and it is not clear that the impact of lapse, p
In practice there appears to be mixed approaches across companies to allowing for this new asset and liability within the SCR'
ncial participations which is dedicated to the development of computer applications for the parent company. Therefore, when I calculate t

Criteria for Long-term Equity Investments (Article 171a of the Solvency II Directive)
I have found that during Q&A process which was carried out during preparatory phase there was the following Q&A. Q: Do we
Quarterly calculation of solvency risks
The draft version of the ITS is very useful when the changes in the QRT are performed. It aids to change in suitable way the cal
ting date be included in the reporting templates?
th negative sign?
r, on behalf of its customers. Therefore, the company arranges for packaging, stuffing/destuffing the goods in/from a container, road/air/m
Where credit derivatives are used to hedge a risk (risk mitigation technique) on a particular investment and there is no materi
ofinequity shock when using transitional approach? I see 2 options: 1) (1 – a) × 22% + a × [39% or 49% + symmetric adjustment], where a is e
for R0100"
mns are crossed out for R0100) so it is not clear what the guidance is really advising.Perhaps the intention is to say that where option 4 or 6
on for calculation lapse/surrender rate volume in this QRT as it is difficult to allocate TMs into policy level. Can EIOPA confirm our underst
Quantity in C0130, S.06.02 List of assets. Can it be wise to report just 1.0 in C0130/Quantity or should the cell be left empty?
he time thenumber
associated shares been sold but policies:
of secondary the settlement for cash is not made. In the balance sheet S.02.01 it will be reported in R0420/ Any other
), or should the secondary insurance company/agencies also draft one?. In relation to this problem, there may be up to 20 or more insuran
elity adjustment
net for thethe
losses to derive USSCR),
for 26th ofdis-aggregation
if the May 2020? of gross losses is used to estimate the reinsurance recoveries to the more granular b
es defined in the delegated act (art. 121) does not seem reasonable. Can you confirm our understanding? Do you consider any change in t
e claims provisions valuation?
72 it's stated that covered bonds should be part of the S.03.01. In Q&A 1213 and 1233 it's stated covered bonds should not be part of the S
Belgian Cities CIC code designation
res an exact match (on Euro cent level) whereas the two amounts compared could be double digit billion Euro numbers. From our perspec
plate S.05.01 must be positive), in a specific case where reinsurers' share would amount to a higher number than gross expenses, the net
sclosed in S.23.01 at R0720, C0060. EIOPA issued its statement urging insurers to temporary suspend dividend payments due to the COVID
Assets. Diverse Geldmarktfondsanbieter investieren in Asset Backed Commercial Papers (ABCPs), jedoch ist uns hier eine unterschiedliche
provisions, which value should be reported in the template if the validation admits only negative value?
untmate of the overall
Solvency II price”adjustment for loss-absorbing
are not necessarily capacity investments
a quality issue.For of technical provisions reported
held in various legalinentities,
S.25.02minor
- Solvency Capitalmay
differences Requirement - for
arise among o
es due to the reasons mentioned above.Additionally local entities are partly obliged by their local regulator/local laws to use specific marke
share
e soloclass B?Should
reporting, we calculated
but instead the interestthe
be consolidated, of recording
the CIU based onassets
of the method 1 orbalance
in the 2:1: the totalthat
sheet number of Share pledged
are collateral Class B (500); 60%
against theinteres
subsi
cell C0100 in S.06.02.04 correct?
EIOPA confirms the coherence of the two fields: {S.19.01, C0360, R0260} = {S.17.01.01, R0160}EIOPA specifies that the equali
also have, in specific cases, First Call Date which are shorter. I would like to know if the duration set in the SCR Spread calculation can be b
There is uncertainty based on the guidance around the volume measure to be taken into account in the Risk Margin calculatio
This has come as a result of clients asking us to clarify the above mentioned rule - we advised we would contact EIOPA directly
graph (2) of Article 213 of the Delegated Regulation. This paragraph is limiting the amount of risk mitigation benefit that can be assumed in
The confusion arises where the treatments might differ for standalone entities, and entities that would be subject to Group re
Article 127 of the Delegated Regulations sets out the standard formula capital calculation for non-proportional property reinsu
o apply g factor 73%, I cannot see the need to add this article to the regulation, unrated exposure have g factor = 73%. Moreover, why CQ

have a different risk weight and sum of exposure in function of the country.Do we sum the weights of the countries ?And do we sum the e
C0270 Counterparty Group) this field is only applicable to OTC derivatives. As the IRS Swap is going through CCP (Central Clearing House),
gative amount. There is no such Statement about the volume measure for premium risk in 116(3). In exceptional circumstances this could
Question regarding adjustment for pegged currencies in currency risk sub-module. According to the article 188 (5) of the Dele
uarantees. Crypto-asset fund manager specified in exposure to crypto-asset markets for instituional investors, HNWI and sophisticated re
echnical
e daughter provisions,
asset wouldshould the
have technical
been provisions
calculated of these products
by multiplication of “parbe included
amount” byin“Unit
TP life-ul or not,ofonce
percentage par these
amount products have
Solvency biometric
II price” plus
alues of the funds with the nonlook-through approach. When the unit price of the fund includes the accrued interest, the Solvency II value
Vessels below 250k are not charged in the marine risk sub-module of the standard formula. Therefore the number of vessels b
Observed different practices across Europe.
ulation. The Regulation states in sub (1) that if the modified SCR (calculated if the model would be appropriate) exceeds the SCR without m
uan). Because this is nog an official ISO 4127 currency it is not available in the Solvency II taxonomy and can therefore not be reported. Can
Annex VI - Definitions of the CIC Table: CIC 4; Collective Investment Undertakings; "Collective investment undertaking' means
Paragraphs:"This template contains an item–by–item list of assets held directly by the undertaking (i.e. not on a look–through
Pursuant to the Delegated act (EU 2015/35) art. 330.5 some own fund items may only be included in the calculation of group s
quirement for recession risk shall be equal to the loss in basic own funds that would result from an instantaneous loss of an amount that i
gance or net?
Directive If gross,recognition
2009-13) what is theandreasoning
valuationforof
doing it? sheet items according to IFRS 16 Leases are consistent with Art. 75 of SII Directiv
balance
ent and investment property so the proper lines for presentation in SII balance sheet will be accordingly “Property, plant & equipement he
al statements if the value of these assets is 0.2% of total assets, and the company does not apply IAS standards, and tangible assets conce
e credit spread when using the DCF-method to value to asset mentioned before.
lease contracts as a gross up of assets and liabilities. For Solvency II reporting, we are waiting for a decision from EIOPA on whether or not
es included
equires in the
leases IFRS balance
to recognise sheet?
nearly all leases on the balance sheet which will reflect their right to use an asset for a period of time and the
uidance to reflect the new IFRS
understanding correct that the SII value16 requirements or will
of this item Solvency II remains to be consistent with current IAS 17 requirements; particularly
is 1005?
asset is a "Corporate
alance Sheet? Bond", "Cash at Bank" or a "Deposit with Cedant" that has the associated accrued interest?
onofrules
deferred
to thetaxes.
leaseThis is to
asset and beliability.
done according to IASand
Is this correct 12. isHowever, there
any specific does not
guidance seem to be an explizit rule for the presentation of defe
anticipated?
n the standard formula SCR?
t reporting period's underwriting performance with that reported in the previous reporting period. We would like some clarity on what is
out the new
business, template
certain for LACDT
provisions information
of the (S.25.02).
IORP Directive The continue
may still issue is that
to bethey take into
applied account subsidiary
in accordance companies
with Article 4 of the (e.g.
IORPthe undertaking
Directive, under
her an asset recorded in the “special register” either should be regarded as “1 — Assets in the balance sheet that are collateral pledged” o
19.01.21.
085) which Wecorrectly
think that the entry
round of the
to 0.00. Undercellthe
R0260/C0180 should be
current validation, equal
such to the
items sum of the from
are prevented entries of the
being cells R0100/C0180
reported to R0250/C0
as they are not positive.
blocking status, or
nd 3 of the C0310 fields.amended to permit the reporting of rounded zero balances.
anding we need to have?
Solvency II S.06.02, S.08.01 and S.08.02 dated from 15th July. When is the final version available? Is this amendment valid for the report da
, the rating of similar security with an equipollent risk perspective will be used as an external rating. Corresponding that rating will be repo
ere is no case of an offset in the balance sheet and the legal right of offset and demonstrable intention to settle net exist. In which report
 te must be >0. If no option is for the Interest Rate Swap, no premium has been paid. We show "0" in the report, which show error, due to

.25.03.01("Share
age/ratio is correct. We
of...") note thatinthe
- however DPMadditional deferred tax disclosures for S.25.03 only applied at solo level and not at group level. Ho
it is monetary.
ndertakings that produce a single group SFCR. We are not sure whether the transitional relief that applies to publication timelines continu
he year
t, the to 31 December
premium 2019be
fields cannot - 14 or 20 weeks.
positive but zero.
ositive?
ontrol doesn't seem right because we have no securitisation position and since the HotFix of 2.4 Validations we wouldn't be able validate t
ot "Crossed out"). This is inconsistent with the apprach for type 1 equities and type 2 equities where the corresponding fields are not supp
n-unit-linked
050 was merged portfolio, and article they
with C0040?Are 105anewis used
for for the non-unit-linked portfolio (but not in the unit-linked portfolio, as there is no risk assig
2019?
’t register me, as an intermediary of the Irish company, because it is not under their regulation, even if, the Irish company is registered in L
ent of the Irish company?
mount"
aks this and
rule?"Unit percentage of par amount Solvency II price" plus "Accrued interest".
like '##9#' --> c0360 = empty
#7#' , '##8#' , '##9#'
03,is it necessary to put all funds (including funds without a look through approach) ?
ormulaabove,
ulation reporting,
thatplease
is sumcould you confirm
of 'Linear formula that entities for
component reporting
non-lifeunder an Internal
insurance Model should
and reinsurance always select
obligations' option
(before '9 - Not
applying the applicable
SCR floor/
eblank
in any way the notional MCRs amounts in S.28.02 R0560 and we would like EIOPA to confirm that is correct, or not what EIOPA intends.
n "9 - no rating available" shall be used for Credit Quality Step (C0340)
eferring to CIU inwhich the underlying comprise 100% in equity risk type 2 and not a part of the underlying.
w28,if our
38,interpretation
in Artikel 1 Abs. is correct or not so
4 lit. a, Artikel 14,that we 15
Artikel canAbs.
implement
1, Artikelit 18
as required.
lit. a und b sowie im Anhang I, Vorgaben zu Beschwerden festgehalt
chwerdemanagement verpflichtend im Unternehmen umzusetzen bzw. zu installieren? Fall nein, warum nicht bzw. falls ja, warum?
V1030 published
of liabilities on thefrom
emerging 15 july
pet 2019Indeed the control
insurance products? doesn't
Market take the
practice accepted
appears reinsurance
to differ (despite(C0100 / R240providing
pet policies & R250) broadly
as statedsimilar
in your an
cove
d Formula are materially different for each, and so this can be very material for firms who write a large proportion of pet insurance.
l to the-17%,
takings loss inwhat
basicdoes
ownthis
funds of insurance and reinsurance undertakings that would result from an instantaneous loss of an amount that
entail?
Page
PV 18 Figure
notes held by27anofundertaking?
the European Insurance Overview 2018.
r the Preparatory Phase (SCR.5.148) is still applicable?
e 2009/65/EC Art. 1 (2) and AIFs according to Directive 2001/61/EU Art. 4 (1) a. ) considered to be “in the group” according to the group d
in paragraph 1 of article 37 include the use of UFR?
ssumed to be static (i.e. the 10y rate in a year from now is equal to the 10y rate today) or should the RFR curve evolve according the forwa
o you expect the closing price of the future to be reported as trigger value in the S.08.02?
on a calculation of capital requirement for life-expense risk?
are sensitiveEmployees of anofinsurance
to the increase undertakings
the foreign currency asare notasinvolved
well in theshould
in row R0620 distribution process but
be presented just may
thosehave contact with which
assets/liabilities existing policy
are sens
l ring fenced funds balance sheet (i.e. SR.02.01.01) but the transaction shouldn’t be included within group ring fenced funds. Please confi
emaining part should be eliminated on consolidation. Please describe the mechanism for this assuming that the ring fenced fund ceded £5
entity in the context of a security lending transaction as a “collateral pledged” in lines R0210 to R0240, if the financial asset granted as col
tical or important operational function or activity, or is it a prerequisite that the claims handler is authorized to make claim payments befor
gal Expenses insurance and proportional reinsurance under the Standard Formula?
our understanding correct that this should not be reported in s.04.01, as this concerns only freedom to provide services and freedom of e
k,classify an asset
EU Member as Government
States' bond (CICand
central government ##1#). However,
central banksitthe
seems to be aofcommon
relevance industry practise
the denominated to classify
and funded them
currency as such any bond i
is unclear.
nds, economically there is no difference between a bond issued in the domestic currency of the issuer or a foreign currency – the guaranto
r distinct price in part 2 for a case when the Unit Prices is not same for one asset with same CIC codes but different fund numbers.

In the United States, there is currently discussion of requiring U.S.-operations of EU-based groups to be subject to U.S.-based g
ndividual policy level or homogeneous group level? If assessed at a homogenous group level, are offsetting movements between positive a
are not past-due or not due for payment by the valuation date (which means that according to Instructions regarding reporting template
ommercially e.g. on a stock market or as private equity, not Participations) also be considered in the Concentration Risk module?
derwriting risk sub-module and in the health revision risk sub-module (Health underwriting risk module) ?
ness in the QRT – S.04.01. The log file states that the information should include direct business and accepted reinsurance business (prese
Brexit
Delegated Regulation 2015/35 mentioned in the document "EIOPA's second set of advice to the European Commission on specific items in

dC0270 Counterparty
be derived from theGroup)
method this fieldfor
used is the
onlycalculation.
applicable to OTCthe
When derivatives. Aspossible
split is not the IRS Swap is going
only R0450 through
should CCP (Central
be filled in. Clearing House),
orgotten.
nded? Could you confirm this and take this up in the November Hotfix?

tthodology
out potential issues. • between
of calculation In QRT 26.01. the cells
quarterly R0293-R0295
and annual periodsand (as R0296-R0298
above mentioned are not reportable
in the point 3) for C0030, C0050 and
--> re-submission of 4QC0070. In conse
not required;
from impairment (i.e. the receipt of information after the balance sheet date indicating that an asset was impaired at the balance sheet da
hnical standards
MMISSION DELEGATEDfor theREGULATION
QRT: S.06.02,(EU)S.08.01 and S.08.02.that
2019/981.Bonds datedarefrom 2 April 2019.
guaranteed As this"governments
by regional is not the finaland
version,
local the amendments
authorities, wherecouldthe
TING REGULATION (EU) 2015/2450 hasn't been updated so far. Is it allowed or wanted to take account of the
2.4.0 (Published 15/07/2019)”. In the Solo-QRTs S.25.01.01 to S.25.03.01 as well as in the RRF Solo and RRF Group QRTs SR.25.01.01 to SRamendment of Article 187 fo
irement
ng interestregarding “Approach
is recognised using to
thetax rate” and
adjusted “Calculation
equity of loss absorbing
method which, we believe,capacity of deferred
is the value taxes”.within
of net assets Couldthe
youparticipation’s
kindly confirmSolvency
that the
by which only unrestricted own funds are included within the parent’s solo return.
nce companies before 2020 based on the interim review that took place in 2018?
e to have
ppress a range
Issuer Groupof in
dates?
the S.06.02 QRT where the Issuer reported in C0200 is already the ultimate parent entity for all relevant CICs (and
quired
equal to C0850- The groupand
for the S.08.01 QRT has that the with
entities C0330 Counterparty
non-available Group(due
capital andtoC0340
local Counterparty
rules). However Group Code fields should
this non-available instead
capital be populate
does not fit in C0
ectsinternational
he the SII ratio.accounting
Where canstandards,
the insurertherefore
put the non-available
we believe thatcapital
RoUnot mentioned
assets should be in reported
C0750 tillinC0850?
S.06.02 with CIC XT93 (e.g. rented buil
s is based onWouldthe discounted futureIIpayments
below Solvency columns be (the lessee doesn’t
reflecting the dataparticipate on the value1>
accordingly:Example changes
C0130 of the leased
- Notional assets)ofand
amount the to avoid doub
derivative (Ba
Example 2> C0130 - Notional amount of the derivative (Base): 198,676.53> C0240 - Solvency II Value (Base): 6,379.27> C0370
quire or suggest specific accounting treatment (recognition, valuation/measurement) for Insurance & intermediaries receivables under Sol
erand not in pounds.
liabilities value whichHence please
equals L27clarify
on theshould
balance thesheet.But
Unit SII price
thenforQ7such assets
is meant tobe
bequoted
B26 from in pence
the Own or pounds (to the
Funds form nearest
(Other basic2own
decimalfundp
tration located within a radius of 200 meters is a set of 2.000 housing of sum insured €55.000 average (total sum insured €110.000.000) b
of theto
refer amounts recoverables
Guidelines 25 to 30? from reinsurance, is €6.600.000?
nance"
atory toisCIC
Guidelines 251to
categories to30
6. on pages
EIOPA will70clarify
to 77this
(in EIOPA/13/413
when drafting 'EIOPA Final Report
the Reporting on Public
Technical Consultation No. 13/008 on the Proposal f
Standard."
mberissued
onds 2014 tobymarch 2015)
agencies, foritexample,
is said that "country
fannie of custody"
Mae and Freddie has
Mactowould
be considered
be treatedapplicable to allbonds
as corporate CIC categories
even whereexcept
they for
are8explictly
and 95. gua
Sh
curities issued by corporation or agencies (Freddie Mac/Fannie Mae) that are explictly guaranteed by the government.
portedcatastrophe
on-life properties are owned
risk) by the undertaking
are different from cells “Manitself,made
therefore the issuer
catastrophe riskgroup willnon-life
- Other alwayscatastrophe
be our official parent-undertaking?
risk” MH2 and MH4 (RT/Other n
?nnex II Logs - S.26.04:A26 + Errata », "Diversification within health underwriting risk module" is written to be equal to: Diversification wit
ve risk” too?
uration.
ncome
XT? securities if we do not have access to 3rd party data for some instruments in our fixed income portfolios? E.g. if we use the remain
nddespite
ch XT? they say that only the EIOPA may decide to review the definition and that it was too late for intermediary reporting.
ustified? And if you agree on which version of the QRT should we implement the correction?
ur contract partners. These assets are not borrowed for security purposes, but to fulfill requirements in order to correspond with legal rest
ning (and againfor
convention - no security
report lending), butinwhat
S.08.01.Indeed, this amount is expected
report, field here?
A17 is used toThe market
report valuepaid
premium of the borrowed
/ receive (i.e assets at screen)
log print inception?
and we are w
urrency
Assets-D1)
24] document? Under the same –entry
(EIOPA-14/209 "Collateral
30 April Pledge" (CP)
2014) P(liability,i) is or shouldasbe
defined a separateearned
“Premiums treatment ? insurance or reinsurance undertaking dur
by the
onth” is correct and we do not have to provide the information for the “following 12 months” as defined in the document.
ecompany) – does
we have an it need toholding
EU insurance do 'Group' templates
company as well as
fully owning twoentity templates?
EU solo insuranceFor example, should
companies, with allitthree
produce a balance
companies sheet ausing
forming groupS.02.0
with
he Remaining part “in addition” to S.25.01.b QRT, it is not explicitly stated if undertakings with RFFs have to:a) submit only the QRTs from
the RFFs and the remaining part exhaustive or do undertakings also have to provide all the S.26.xx.b and S.27.01.b QRTs?
m April 30, 2014: Should the variables marked with the superscript "solo" (in G.26.: grossSCR, netSCR, grossSCR_sub-module, netSCR_sub-
replicate the returns from a government bond total return swap (TRS) we treat them as a TRS (i.e. a derivative) for IFRS reporting based o
for swaptions? If so, what should we report as the trigger value?
ted in bonds should be provided. For mixed investment funds please can you confirm what percentage of the fund must be invested in bo
 y risk be shown? Should such assets be shown in one of the invested asset categories (e.g. A5/B5, A6/B6 etc)? Or should they be included
suer"
red taxis etc)
to beorreported. How farassets?
just investment do you expect us to go with ultimate? There are issuers where the ultimate parent goes up to a country. D
ld for insurance products where
orted. If none is available, this item policyholder
should notbears the
be left risk (unit-linked)".
empty. So how does Policyholders
EIOPA know (if dothe
notIssuer
bear Name
the riskisof all indextolinked
different otherfunds - shou
undertakin
e need to report the (Pre)-LEIs also for our bonds/funds/etc.?
ctd for
theythe cells their
report that represent
SCR in thevalues of Assets
Own Funds and Liabilities
template cell A53Bafter
(‘SCRshock only forincluded
for entities the life expense
with the risk
D&Aand lapse risk
method’) reported
or should as “0” if requir
thecapital simpl
dthis
theytemplate•
report their Deductions
input this valueinofthe Own
A11B Funds
into the template in cellto
formula above A603 or in cell
calculate A11A605?
(despite the fact that this value of A11B will not be repor
e of the assets and identical numbers in A1A and B1A for the value of the liabilities resulting also in a zero capital requirement in cell C1.
s A2, B2, A2A and B2A)?
umber
RFF andorundertaking
is an alphanumeric
in each code
of the(e.g.
formsRFF123)accepted
S.26.01.b/l? as well?
rate 0b)S.26.01.b
onds’? Interest
The description rate +50S.26.01.l
for municipal RFF Interest
government rate 0S.26.01.l
bonds specifically RPthis
states Interest rate 50c)S.26.01.b
classification Interest
should included rate +100S.26.01.l
provinces, whereas ourRFFinform
Inter
re considered to be co-sovereign divisions and hence regional government.
code (Issuer Sector).I would like to know where to find the NACE code full list. Is it the NACE published by the Europa.eu (http://ec.europa

n on S.06.02 where cell A3 (if the indicator is UL or IL) to equal reported amount in S.02.01.A12? They will be differences due to the manag
ing differencesexplanation is presented in a separate supporting schedule along with the QRT submission?
ns in S.02.02 lacking field/cell no. E.g., what is the definition of column "Value of remaining other currencies" with metric "PI/≤ 10%", and
take the example of a total return swap where we are paying the return leg. Should the payment always be placed in the outflow column
A12 (Reconciliation Reserve). Should the IFRS Retained earning be included in the Surplus funds (referring to L1 text recital 50 & 51) or in th
firmation on the following issue:In the latest version of the QRTs published on August 18, cell A6 has been modified as follows:'When the
e, could you publish in this Q&A the final definitions for cells A22, A22A, A23, A23A, based on the latest version of the QRTs published on A
rmation (monetary or metric), it seems there need to be the same distinction to field A25 Acquisition price (per unit), as this also can be m
24 and swap “notional amount” outlined in A25? Is this a typographical error?
ative notional in A10 / A15 of S.08.011) What currency should the derivative notional be quoted in? Our interpretation is that the currency
ider the following example. An insurer purchased 20 contracts of a FTSE100 Put with a strike price of 5,000 on ICE. The contract is valued
e. Portfolio listing – S.06.02 (formerly D1). In the D1 form, one of the field is issuer group which should be completed with the name of the
hase
ee cell the
A9Log files of this
populated onlycell changes
where that from
bond‘Amounts
is also heldduein for payment
its own right by policyholders…’
in the to ‘Amounts
same “Portfolio” past-due
(Life, Non-Life, forFenced
Ring paymentFundby etc.)
policyholde
as the
be populated with regard to Portfolio?
ent for HealthCat submodule.1) According to TS (SCR.8.93), Accident Concentration and Pandemic scenarios are applicable worldwide, wh
HealthCat risks and
risk sub-modules how
(i.e. to include
mass accident,this information and
concentration into pandemic)?a)
QRT S.27.01? exposures?
In the technical specifications, mass accident is calculated for all cou
the template is wrong?
m to which asset types this applies.
verment
oor as " (i)Bonds
EUR 2will500a 000
closed
forlist of LEIinsurance
non-life be made available by EIOPA?
undertakings, including captive insurance undertakings, save in the case where all or some
n the Technical Specification for the Preparatory Phase whether this is a temporary change for the Preparatory Phase or will continue to ap
the RFF we are reporting at the so.o level. (b. n).And what would be the fund number in case of group reporting. Since this data flows in t
n its components that contribute to the Solvency Capital Requirement. In the prescribed template there are no additional cells for the ope
non-EEA undertakings, consolidated with Method 1?If no, where we have to report them?
that the RM for the
s, if consolidated group
under is the sum
method 1, doofnot
thecontribute
rm of all related
to group subsidiary
TPs in thebybalance
applyingsheet
the related proportional
(since according share.AndG.16.d
to paragraph when we implemenS
of Technical
ot subsidiaries in S.35.01? If yes, for the purpose of S.35.01, should we report "Method of group solvency calculation used" as method 1 or
n the SII Balance sheet? Other Loans and Mortgages (A14C) or Bonds Collateralised Securities (A8D)?We think Collateralised Securities mee
pation line in QRT S.01.02 (cell A6).The log specifies that this item is applicable only for those assets reported within CIC categories 3x and
dertakings
the Issuer for belonging
Mortgages to aand
wider group),
Loans? the participation
Should it be the lenderflag(which
is basedin on
manysolocases
levelwould
undertaking’s satisfaction
be the reporting of participation
entity criteria
itself since these are and
asse
ssets
Asset(and
givennot just CIC
within the95 as per the
following regulations)
closing as no
list:- Assets in Issuer exists sheet
the balance for Property
that are? collateral pledged: CP- Collateral for reinsurance accepte
et, how dothe
regarding we column
display the "Collateral
on the StatutoryforAccounts
securities(A14A/A14B/A14C).
borrowed: CB" thatHowever,are received?
cells Should
A14B andnotA14C
be part
do of
notD6 (Assetunder
appear held as collateral)?
column Solvenc

ible asset within the scope of the QRT. However, at the same time it is required the rating to be in line with the one used for SCR calculati
 4C is A10 + A13 – A11 – A12 + A14A on template S.25.01.
her thanthat
visions thecontribute
Net Basic SCR (otherwise
to group the provisions.
technical Loss Absorbing Capacity
It also of Technical
mentions Provisionsto
that it is applicable are deducted
method twice)?
1 and method 2. Are non-controlled e
der Article 230 of the Solvency II Directive is used for the (re)insurance undertaking, the total amount of technical provisions in cell R1 acco
tranches applies, how should the collateral value for the insurers holding in NL0009639285 be reported?
is this correct.
tion:
n theInSIIQRTs S.06.02
balance andOur
sheet. S.08.01 a company
assumption is thehas to identify
following:- if subordinated
loans debt is a participation
to senior management: or not (Itounderstand
loans/mortgages individuals subordinated
(A14B)- other debt
staff
e has 2 Ring-Fenced Funds (RFF #1 being the most material RFF), how should I report this entity in terms of this QRT?
ng cell R1="RFF"One line for RFF #2, indicating cell R1="RFF"One line for Remaining Part, indicating cell R1="Remaining Part"One line for E
Specification
with Art. 211 of (link https://eiopa.europa.eu/fileadmin/tx_dam/files/publications/technical_s…)
Directive 2009/138/EC", in effect an insurance SPV, please can you advise on the - version
following11 June 2014.TheReport
disclosure:(a) question starts
in H1b a
"Fo
and
ines,expenses
whereas under
under full Solvency
"Solvency II?
II value" column, they are reported as one line. The instructions state “Where an item does not exist under
” column is it your expectation that
ntly influenced) are consolidated on a line forGroups will reclassify
line the index-linked
basis. Under "Solvency IIand unit-linked
value" assets
column of from many
the balance lines
sheet, as reported
only a certain under
number Group
gro
olumn in Solvency II balance sheet is the
numbers be reclassified onto a Solvency II basis? requirement to reclassify the IFRS consolidated balance sheet for those subsidiaries that are equi
ull consolidation under IFRS.
he Amount
Par followingand issue:It is said that
Percentage that “When
Par Solvency the entities
II Value. of other financial
The explanatory sectors
notes did form what
not cover a group with
these twoa specific capital
fields relate to.requirement, this co
From the descriptio
and if the the
es. Since definition provided
definition statesabove
"total are correct, does
performance" it mean
it could be that the respective
interpretated as theamounts should
sum of cells be removed from
J1 (Underwriting the quantity.If
performance) and the qua
K1 (Inv

e included on D1S as a hybrid structured note? Is this understanding correct? If so, do CDS also need to be included in the D1 template as
ate, meansfacility
al trading that any amounts
(MTF) due in by
, as defined theDirective
same currency and inbut
2004/39/EC, respect of the same
is valuated by theTransaction
undertakingare ‘Netted’.
using We operate
a evaluated accordingprice
or contributed to this
sou
ssocountry code?
applicable for futures? If yes, should the aquisition price of the futures be reported?
able
A11 only forCountry)
(Issuer credit derivatives?
it is stated, that this item is not applicable for CIC category 8 - Mortgages and loans (for mortgages and loans on indiv
more than one country, the country should be the one used as the reference for valuation purposes. Which CIC country code should be u
hould
G01 : CIC group 5 structured notes be used (as investment deposits include also derivative component) or group 7 cash and deposits be us
in the consolidated SCR ? - Are the non-consolidated participations required to be reported in this template ?
4A
nding(not MCR-B4B
Line for composites).
of Businesses Reasoning
of the Technical behind(S.12.01),
Provisions is that composites
B22 to thearerestthose undertakings
not covered in B19,that
B20,have
B21,been authorised
“‘Best Estimate’asminus
composites
‘Total Ru
ere
ouldishave
no split made
been between
reported WP,price
as unit UL orfor
OLbonds)
(column 7a/7b/7c). Should the specification be made here? Should these amounts for Best Esti
with yourspecial
ted this understanding and In
justification? if that’s the case,
the same doeswould
cell (that it mean thatthat
mean the the
quantity
close field
list isand
not unit priceclosed).
actually field would not be completed for bonds?
Or elsewhere?
anish company
e no unwind report
trigger forthe close listtraded
exchange in Spanish,
Index or shouldAs
Futures. always
such,use
we English?
are planning to leave this column blank in relation to these derivative
sing to populate this cell with the name of the issuer of the fund.
that are reported in a single line on an aggregated basis (e.g. plant and equipment – CIC 95).

arties, i.e. a contract

y for derivatives that with
haveGoldman Sachs doesinstrument
a single underlying not state which
in thelegal entity within
undertaking’s the Goldmanon
portfolio”Based hierarchy thatLOG
the above they are with.we
guidance, Wedohave
not no
intee
es which only become due on death), we propose to enter ‘31/12/9999’ in this cell.
he year relating to swaps, and we will report that information for all swaps from the beginning of next year (2015).
erwritten.For TP - F3 BEL is split subject to the Application Threshold (only reporting separately countries whose contribution to TP is in ex
emtoconsistency?
that are used by our internal model SCR calculation. Would this be acceptable? or, is external rating the primary requirement?
report the rating issued by any external rating agency irrespective of whether the rating agency is an ECAI (rating agency approved by the
mber calculation
value 2011 consultation),
reportedPrudential
in A15 on D3?assume that when calculating maximum loss under an unwinding event, value of available collaterals
costs and
alues based on their
others IFRS category
as positive assignment;
values which seemsor2) include transaction costs on ALL purchases; or3) exclude transaction costs on ALL purc
inconsistent.
fr the risk mitigation effect ..." is to be reported as a negative
any risk reported in these three QRT? If not, does that mean orthat
a positive value)?
cell A001 should be deleted from these QRT?If yes, another question a
eported as- Health insurance- Index-linked and unit-linked insurance- Health reinsurance
equally by 'With-profits' and 'Index-linked and unit-linked'.
cipationor
which timeas- Index-linked
horizon andused
should be unit-linked insurance?
in the future in Solvency II.What I mean is,
31th 2015.
direct Which
business ortime
also horizon
acceptedshould be used for the data? Best Estimate, technical provisions, non-life From April the first 2015 to Marc
reinsurace?
e I would appreciate a confirmation on the following issues:I have the same questions as for quantitative reporting template S.12.01 (expl
e I would appreciate a confirmation on the following issues:In the Additional Information section, the BE is required to be reported by cou
equested.
set (Cell A26) -/- Deferred Tax Liability (Cell L17) from the Balance Sheet template (S02.01)?
 the RTS.RTS require the reporting of reinstatement premiums only for the above mentioned natural catastrophe risks. However, it is not
ALL risks or only those 3 natural catastrophe risks?
bought),
ets. One offor options
the and
options in also up-front and
the following closedperiodical
list shallamounts
be used:paid / received
Quoted marketfor swaps,
price sincemarkets
in active inception.Options:
for the sameoriginal
assets:cost
QMPvalueSWAP
Alternati
le. However S.08.01 Valuation method still contains the old values/definitions.What should be delivered to EIOPA?
taking assets are held in custody. For identifying international custodians, such as Euroclear, the country of custody will be the one corresp
e lines?2)
he SolvencyBiggest custodian is reported?IIM
II Directive.Meanwhile, will investigate
the definition of the sameif option 2 is
cell A16 in possible.
the LOG ofButthe
when custodianofisJuly
consultation not 2012
available, is custodian
relates for eac
to article 229 of
after 31 December 2014”.
akings
ase having
I have their financial
the following year ending after 31 December 2014. Are these required to report to NCAs 22 weeks after their financial year
question:
from J1 to JF14).If Technical Provisions for a specific line of business are calculated "as a whole", what value should be reported in the cell
you, if it accepted
LoB Life is correct reinsurance
to not consider TP calculated as abeing:-
(A7=A7A+A7B+A7C) whole A7A:
in theAmount
MCR formula as suggested
of Technical by these
provisions data checks.
calculated as a whole regarding LoB Life A
whole
ponding to any RFF within the company? This is implied from the design of the QRT but is not clear in the cellrelating
regarding LoB Life Accepted reinsurance Of Annuities stemming from non-life insurance contracts and to insurance
definitions obligatio
and not mentione
nrecoverable
you please fromclarifyreinsurance
the definition
shallofbe“remaining
displayedpart” and confirm
in column that it after
"asset values is consistent
shock"?across therecoverables
BE from whole set ofincluding
QRTs. the loss absorbing c
ormulas be accurate if they refer to the same column
y of technical provisions and Gross/Net SCR of risk mitigation? B1? Indeed, the assumption of loss-absorbing capacity of technical provisions may ha
2 and
firm B23interpretation
such of QRT S.26.04 byand
the their links of
inclusion tothe
items of QRT
usual S.27.01?
statement Currently,
of "NOT the link for
APPLICABLE is only
the available
purpose of forpreparatory
cells A21-A23 and, as the
phase".In explained
Errata ya

cation. It is based on the simplification for interest rate risk (which is applicable to captives only) but the aim is to understand the general
terest.Consider the following, a danish reporting entity, with reporting currency: DKKThe entity holds a equity denominated in USD.A22: Q
there are no
ue”“Loans cross-checksA14_[“Loans
& mortgages”, included. Nevertheless,
& mortgages into
the quarterly reported
individuals” QRT (TP-E1Q
A14B]_[“Other loans &- S.17.01.a)
mortgages”the cross-checkson
A14C]_“Loans related bothA14A
policies”, to the
ry accounts value” has only A14 and A14A. This means A14=A14A.
ly clear
late whether
includes we should classify
all off-balance an entity
sheet type as a IORP or
of investments OFSallentity.
(incl. Couldand
properties we participations,
get more guidelines regarding
structured the classification?
products, The follow
loans, bank deposits, et
assets (except derivatives) which are on balance-sheet and some of them
CR for RFF 3 + SCR for RFF 2)c) 510=500+10 (SCR for non-RFF part + SCR for RFF 3) may be pledged as collateral; Assets-D6 contains all assets whic
s "Y" (A04 identifies whether the undertaking used simplifications for the calculation of lapse risk), both B4 and B4A are calculated using si
liabilities after shocks when a simplified calculation is involved in the process.Could you confirm what needs to be reported in the stresse
nstitutions.
sharing I’ve read
the same in some
ID CODE butdocument
displaying (released bycode.
distinct CIC sources different
In those casefrom
the EIOPA)
ID codeCIC codes
won't assigned
be unique to supranational
anymore, which caninstitutions
be for me bonds
quite

ifII the
- template
requiredSCR-B3E-S.26.05) ?I am
split for TP life and fully aware
non-life that USPs itare
is not available, not applicable
is possible for the
to fill only lines purpose
LS0 andofLS6F
the preparatory phase,
with the totals since theyaccount
(for Statutory are not
eoryfinalaccounts the splitof
guidelines.First between listedin
all, nowhere and
theunlisted may notmeasures
implementing exist and(or
if this is the case
delegated actsthis item
if you need is
please) tomentioned,
reflect the sum: A7B=A7+A7A".
that adjustment Iu
for exp
change
Mark tosing from ">=" to "
model
ple, reusing QMP,
stodians' indicating QMPS andreturn
that the AVM as options
should be in both
the reports?
country corresponding to the legal establishment where the custody service was contrac
dians or is the requirement to return the sub-custodial
e invested amount measured at par amount for CIC categories 1,2,5 location evenand
though therebe
6 should is areported
legal contract
in case,atthat
the the
global custodian
currency level.
of the issue is diff
ed to the above mentioned cells should be submitted in the currency of reporting. However, we would consider the submission of correspo
to L2 Article
porton Public72 EOF1, it should
Consultation be C50=MAX(0,(MIN((B46+C46)*0.20,
No. 13/010On C46). Ie restricted
the Proposal for Guidelines onSubmission Tier 1 "shalltomake
of Information up less than 20 Authorities
NationalCompetent % of the total
anda
r name) are defined as not being applicable for CIC category 8.
nagement
dologies board
(e.g. and loans
interest to other
rate risk basedindividuals should
on the average be presented
duration separately
of the fund, spreadwithout using
risk based onthe aboverating...)
average cells. during the preparatory m
assessing the adequacy of such estimations (e.g. if the market risk represents a minor part of the risk profile of the company)?
age?) and how many decimal places to present for the Delta value?
ased approach is used. I am wondering if cell A7 is meant only for type 1 equities according to article 304 of SII Framework directive, and c
sude that
LOG" ofthe
theCross-Check for theFinal
document "EIOPA group templates
Report should
on Public also exclude
Consultation No.B26? (as the
13/010 On only difference
the Proposal forisGuidelines
B28 and A607 ‘Total deductions’
on Submission with
of Informati
website.
pted reinsurance on anuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance
ife [other than annuities stemming from non-life insurance contracts and relating to health insurance obligations]". Should that not state
ganies
fromin2008?
these The 4-digittypes
category NACE code4.should
only:- be used
Insurance for category
holding company,K -- FINANCIAL AND INSURANCE
6. credit institution, ACTIVITIES
investment firm and(and not J institution,
financial - Financial interme
instituti
ings using the D&A method of consolidation and non- EEA entities.
of consilidation (method 1) THEN this QRT does NOT need submitting?
.28.01)
1Q ?The formula
LOG-S.23.01.f.g) ? stated in that cell is: A18=(0.05+B19)-(0.088*B20)+(0.005*B21)+(0.029*B22)+(0.001*C23).There are two issues in th
15+A16+A18 -A502 -A607.There is no cell named A502.I think it is a typo and it actually refers to cell B502.
)The link to the cells in these cross-checks is each time to cell number 1, for every combination of Line of Business (LOB). Could we assume
n 90% Sterling I understand that I have sufficient coverage and I can report everything as Sterling.Is that what you expect?
 ?ted Acts as at 10 January 2014 (or any other previous version) [see background information], these basic own-fund items shall make up le
, C46))).Please, Would you mind reviewing my interpretation and, if I am right, amend the typo in cells C50 and C50A?
erwriting risk (diversification)’ (cell A26 and B26) consists of both cell D10 and cell A17 in the LOG files. This seems contradictory with the H
ed a test-fileinstead
nagement”) containing a list
of the of entities and
corresponding theofcorresponding
code LEI code.Nowadays
Nace rev2 (66.30 designated
- “fund management Pre-LOUs (Local Operating Units) can assign
activities”)?
ould you tell me if Nace rev2 can be used for Solvency II purposes?
templates?

n-life and Life activities for Non-life (re)insurance obligations and Life (re)insurance obligations. Could we assume that only the life activiti

dded
uly to the
2012 closed
Final list(i.e.
Report in cell D1.vs.
“CP10 CanCP13”
you confirm if this
changes), the isworksheet
correct? ‘S.23.01’ (related to OF-B1) indicates that some information has been
ate as well – ‘OF-B1A-S.23.01.b’ - (without
.12.01.a.A6+S.12.01.a.A7 but I think it should be being noted so by EIOPA in =the
S.02.01.a.L7A change log).We would welcome confirmation that these inform
S.12.01.a.A1+S.12.01.a.A3+S.12.01.a.A5+S.12.01.a.A6+S.12.01.a.A
ncantheyou letofme
Logs D1know whatshould
and D2O) programme
be metyouforhave in place
the sake foroverall
of the issue ofconsistency
errata, please?
of the SII reporting but it is not clear if this will be a requir
l checks - especially related to BS-C1 - (on which to build IT process for QRT production and avoid interpretation of correlations between Q
ncy Capital Requirement), A13 (Operational risk), A11 (Loss-absorbing capacity of technical provisions), A12 (Loss-absorbing capacity of de
cell A18, should
CyprusEE this -not
- EstoniaFI be included
FinlandGR in the change
- GreeceHU log as-itItalyLT
- HungaryIT is a significant change?
- LithuaniaLV Additionally,
- LatviaMT if the- PortugalRO
- MaltaPT formula for -cell A14C should
RomaniaSI in fact
- SloveniaSK
?AX - Alandwhich
emplates IslandsGG
record- Guernsey - Channel
a date either Islandsa–format
don't specify could beor included in UKFOformat.
have a different - Faroe IslandsIM - Isle of Man – could be included in UKJE
can you please clarify.
3.01.a.B27-S.23.01.a.B502-S.23.01.a.A503+ S.02.01.a.L26

ets in the Balance Sheet S.02.01?

and S.02.01.g). Each item with both Solvency II and Statutory accounts value are denoted with identical cell references. In earlier version
l and
A20deposits) items
for interest ratebe reported
options suchif as
theCAP/FLOOR,
entity has such
sinceassets both in UL
the notional and inisnon-UL
amount alreadyfunds? Should
reported they
in A15. be presented
Shall in onefor
we let it empty line per (b
CAP/FLO
cell A15cell?-
n this (notional
Is it anamount) contain
revaluation a number
of cell of underlying
A8+A9+A17 (Remainingassets? Or the
part of shallSCR
it contain an amount
calculated (ie multiplied
using a partial internalby the agreed
model) price?) form
with standard
ll A16=NCP2, the legal name of the undertaking (A50) and the Issuer Name (A8) refer to the same “entity”?
methods is used, does SM2 and ORUT1 refer to the same type of subsidiary (ie: other related undertaking which are subsidiaries as defined
rs’ look into how to enter Complimentary Identification Codes into our database and how to display them correctly on our products. For
ention? If yes how
nterpretation is notwould theseclear
absolutely fieldsfor
beus.
denoted in XBRL?
Initial values of assets and liabilities (cells A1, A2, A1A, A2A) are easy to understand (we also be
all risk-free curves (curves for all currencies all together),
ermediar. The last one has no premiums or claims, but only then it is possible
commissions that D1 and
(revenue) and D2 willDo
costs. have
whenohave
connection to cell
to present theD0, because
costs of thisininst
T G01). share capitalIinitial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakin
ordinary
ndertakings. No underwriting or investment performance measures will be shown for third country insurance / reinsurance entities.

you please explain how we need to report the trigger value voor a CDS (Credit default swap). In general, the CDS will pay out if the underly
rtakings as we are being asked by our customers whether we intend to map our reported data to that tool or map direct to XBRL?
ook of the 31.10.2013 Guidelines definitive? Or does EIOPA plan to reinstate templates which were excluded from the final guidelines?
group".In which cell would you expect to see the total balance sheet of a third country (re)/insurance undertaking?Would this go into cell
othe
types of differences
annual compared
and the quarterly Owntofunds
the complete versions
report. There of the respective
is, however, reports.between
a contradiction (1) Certain fields
those two are "hidden"
checks and78(2)contains
as CAS others arethe mark
cell
ordingly.
(https://eiopa.europa.eu/consultations/consultation-papers/2013-closed-c…). We would require clarification on QRT-SCR-B3G (cell A13) a
ublished
or the holding
insurance technicalcompanies
annex II (called
at the"Technical_annex_II")
head of an insurance or from the samegroup
reinsurance CP10 in an excel
should format.
submit I was
the set of able
annualto download
quantitativetheinformation
file. I chec
ember 2011. According to article 219 and 235 (as we read it) it is the mixed financial holding company (if this is at the
asset is listed in." ISIN BBG003FBSDY6 is an example of an Australian issuer's bond purchased by an Australian insurer in the Australian head of the group) O t
ere the equity
formula for cellis Q2
locally delisted,
includes but active elsewhere?
the non-existent field AS14.Should
From my theunderstanding,
CIC return the XL
thiscountry code
has to be theorcell
should
LS14.it default to the primary exch

4A…E604A. Would you please provide further information about the location and data definition for those cells?
Would you please check whether this understanding is correct?
eed to be reported in 2016. Will the reporting of this information be based on the full Solvency II rules? Will it be based on the Preparator
d with the reference "O130" (see page 500 in the CP). This new column is, however, not depicted in the template as the whole section is n
 onsolidate those we could either report one consolidated line in the report of that equity or report two lines separated by Identification co
hevery
insurance
clear; holding company or the insurance company owned by the insurance holding company. These subsidiaries are consolidated in

supervisor in 2014, does it have to be done with the final reporting data of 2013 or with those data of 2014 (not necessarily the year end
as a tranched securitization (according to the definition of the articles above) by separating subordinated equity, retention or over-collate
of securitisations for spread risk should be applied. The securitisations are now split into six categories1. Senior STS securitisation (article
o receive your calculation of 1 bp? With your subresults, so we can see where's the difference? On the Sgov, Scorp, RCsov, RCcorp. If you h
fore risk correction".Can it be confirmed that the "Linear Interpolation of Market yield before risk correction"i) has to be adjusted with (1+
and the magnitude of the impact of the Italian country VA in times of crisis (like in the sovereign crisis)?On the excel document I reference
brate it especially during the sovereign crisis in 2012/2013 compared to the EUR VA?using the latest published portfolio composition, (31/
d, for Financial/Non Financial CQS6: o The yield is equal to the yield for CQS5 (due to not reliable data for CQS6), i.e. no recognition of a g
uckets of maturity 5-7, 7-10, 10-15 etc.? For example how would this be calculated for a bond of duration 8.5 or 8.8? Does this mean that i
CQS1 yields.
rovisions alsoCan I confirm
include that this
the value applies
of the for the in
Risk Margin corporate bond
relation to thespreads
policies for the UK
where VA calculation?
Matching Adjustment is applied and the value of max(C
[Article 217 of the Delegated Regulation], does the matching adjustment portfolio include the assets that cover the Risk Margin and the v
than the Fundamental Spread adjusted cashflows (by applying (1+risk-free)/(1+risk-free+FS) for EIOPA CQS 6 years 3-6 inclusive (GBP at e
e LTAS for sovereigns other than EUR countries.The technical specs and the Q&A in the reference seem to suggest that "The LTAS for sove
hall we use the published CoD figures to calculate the matching adjustment?
ads in the April numbers. Our analysis shows that the April numbers are more in line with the published methdology but would. Would it
ad parameters provided by EIOPA to apply to bond cash flows for the purposes of calculating a matching adjustment. For example:- For bo
ows?
OPA’sWhy are some
risk-free FS negative
interest rate termwhen it is supposed
structures' there is to be a Long
reference to Term Average?Corp:
the fact The
that transition Undertakings
matrices can choosebytoEIOPA
are downloaded calculate
fromthe FS as
S&Ps.
cate this process?
erm structures is necessary
an Implementing for the planning
Act that formalises the 4.05% of our
for SII process.
2018? Is this
In other information
words: already
is the 4.05% available/when
legally will it be available?
binding for 2018?
se
lowImplementing
the criteria toActs to be
select published?
a currency E.g. the
include first dayas
materiality after
wellaas
calendar quarter? Is there any information available on those currencies t
data availability.
ncies
COD.xlsEIOPA does not consider material? This would be helpful to ensure a consistent application. Even if these currencies are not material
ustment matches EIOPA's exactly.
arch 30th. Could you say what you are using as input 10 year swap rate?
0bp difference for the 1Y CAD spot rate published in the file EIOPA_RFR_20180331_Term_Structures.xlsx (and almost 0 for the 2y ...). Whe
lease tell me if you will remove 45 year swap rate in the future for the curve constrution? or was it temporary only fo the period between
was constructed
able to specifiy orbypoint
excludeing 45Ydocumentation
me to any swap rate as input. But,this
on how Bloomberg has
should be it's rate for 20180228. Can you please explain why you have e
done?
ted to 15bps, would this still be the case under a stress scenario?
n for December
rnational 2017?company this includes most of the material countries with the exception of the United Arabian Emirates (CCY: AED)
reinsurance
es going forward, e.g. for year-end 2017 or later? If not is there a reasons why no risk free rate is provided?
ate is 6/10 i am wondering would they be published today and if so what time?
e Risk-Free Interest Rate Term Structures in a more raw format. Provision of data in a 'clean' format would allow for more streamlined imp
why did you use the nominal short term intrest rate and not the long term, as the UFR should represent the long term RFR?
o it automatically.Could you provide us a solution to do that ?
onstruction. Thisshift),
tility Adjustment posesonce
a problem forapplied,
the shift organizations
shouldthat
the wish to construct
modified RFR curves
zero coupon intra-month
curve be andbydoapplying
recalculated not have access
the to Bloomberg.
Smith-Wilson metho
wap instruments, by applying the Smith-Wilson calculation process (we call strip process), a zero coupon rate curve will be generated as a
er applying the interest rate downward shock, jumps in the rates after the LLP can be observed due to the specification of the shock fact
8%3 0.009%I belief this is not conform article SCR.5.26. of documentTechnical Specification for the Preparatory Phase (Part I) of 30 April
decimal. The forward rates calculated on this basis show rather high fluctuations that are not meaningful. Presumably this could be avoide
d of April happens to be Easter.What is the fifth working day in April?
March 2018: Friday, March 30 (Good Friday) or Thursday, March 29?
provided.
RFR term structure ?
mposition
and underofthe
thenew
ECB methodology
yield curve result
it willinbe
an4.05%
elimination of the simplification
from January 2018. or will EIOPA stick to the simplification?
e constructed using 4.05% or 4.2% for the rest of this year? In other words does the methodology for accounting for a dynamically changin
WARD RATE" (05 April 2017) it was said that "The European Commission may adopt and consequently publish implementing acts which set
en?
ee applied
in 2018 for
is 4.35%.Shouldn't
the first time in itthe
becalculation
5.05% as the current
of the UFR is
risk-free 5.2%, the
interest calculated
rates UFR
of January is 4.65
2018 to beand the annual
published changes 2018.
in February is not be higher tha
orting 2017 will be based on the "old" UFRs. The first apllication
rate extrapolation (for maturities shorter than the first 1 year point). of the "new" UFRs will be for SII Quarterly Reporting Q1-2018.
construction, or is the Smith-Wilson extrapolation method supposed to be used for maturities shorter than 1 year, without additional con
in the long term
ruary for the extrapolation are in line with the technical document regarding the risk free interes rate term structure (EIOPA-VoS-15/035)
bps in April 2015 to 15 bps in May 2015? BBSW6M and ADSOF CMPT Curncy market rates remain stable over this period. Is there a hidden
alculation: 29/09/2017 (EIOPA's file).For December 2017, it was used the last day of the month: 31/12/2017.It is not clear which last date s
ital charge automated.We know about the monthly newsletter with the update, but we are looking for an automated solution to get the d
xamples given in the excel file, until the 28/01/2014 i can replicate correctly the Eiopa Index; but from 29/01/2014 onwards i have always a
is publishing on the website the equity dampener, but I would like to understand which market data is used as feed.

quity capital charge is published on your website.In particular, how many business days after the end of the month are required for you to
onthly symmetric adjustment of the equity capital charge for Solvency II?
country insurance
takings should takeundertakings
into accountthethatscope
they of
maythese
NOTGuidelines
be called bydoes
thenot cover third
borrower country
in the event insurance undertakings taking
that its creditworthiness on, or authorise
deteriorates, credit sp
ffective duration.Switching from modified duration to effective duration will lead to a material impact on
ng that the lent asset is cash, which has no market risk anyway, but is automatically de-recognized from the balance sheet. the SCR and therefore we would
ot recognised,
formula undertakings
requires should:(a)
stressing the value ofapply the relevant
the products market
on the asset risk
sidesub-modules
of an insurerto the lent
which asset;(b) include
are sensitive the in
to changes lent asset in
interest the calcula
rates. For th
rate risk, does this require that we have to derive implicit spreads out of the market values of the assets using the interest
takings should take into account that they may NOT be called by the borrower in the event that its creditworthiness deteriorates, credit rate term struc
sp
ffective
ng thatduration.Switching from
the lent asset is cash, modified
which has noduration
market to
riskeffective
anyway,duration will lead to ade-recognized
but is automatically material impact on the
from the balance
SCR andsheet.
therefore we would
ot recognised,
formula undertakings
requires should:(a)
stressing the value ofapply the relevant
the products market
on the asset risk
sidesub-modules
of an insurerto the lent
which asset;(b) include
are sensitive the in
to changes lent asset in
interest the calcula
rates. For th
rate risk, does this require that we have to derive implicit spreads out of the market values of the assets using the interest
de date accounting from IAS 39 for fincial assets and which are due (will be settled in 3 days), be categorised by CIC code and hence repor rate term struc
be reported as past due.
II balance
le, which aresheet. Further
valued Guidance
at Zero for the is needed.IIAbalance
Solvency specificsheet."
CIC code is created for futures (CIC main category A). As futures consist of multip
which are valued at Zero for the Solvency II balance sheet,
ions of the policies transferred under the sale from denominator be recognized in the Solvency
when calculating the rateII and
balance sheet
volume and should
lapses measure a possible riskpurpos
for S.41.01 mitiga

reaty, whether this should be treated as Discretionary benefit?

urance related cashflows (net of reinsurance cashflows/cashflows to have net BEL), or only the cashflows used to calculate gross BEL?We u
uestion 906 answered on 21 Oct 2016 of the Q&A log on the FSB templates, where it is clarified that the policies which become paid up du
d within
tions the denominator
(non-subsidiaries) on for the lapse
Method disclosures
2 to be in scope since these
for these policies cannot lapse? If excluded then the numerator and denominator wil
QRTs?
wons fromindex-linked
about the scope ofbusiness?
other QRTs, including S.35.01.04 and also from asset listing requirements in S.06.02 - presumably to allow for the ad
houldonce
place we take each
a year partial
after yearsurrender proportionally?
end. Allocation What base
to the policyholder is would
driven you suggest
by the if taking
legal quote proportion,
and it is basedsum assured?
on the profit of the whole year fo
uggested to use these forecast instead of the actual allocation of the current year which would corresponds to the portfolio of the forego
, vested, declared or allotted to policyholders (profit or loss sharing) over the monitoring period (previous year)". How to differentiate the
est effort
and whichbasis
become(if possible)" whichthe
paid up during is answer for period
reporting questionbenumber 2 ina"GL
considered on for
lapse financial stabilityof
the purposes Q&A"? Should
deriving we treat
the lapse rateeach policyholder
by policy count? in
s paid up during the reporting period, should the associated change in technical provisions be included in the derivation of the lapse rate b
chnical provisions?
er? A partial surrender does not decrease the number of contracts in force, so that considering a partial surrender in the same way as a tot
ate by contracts? According to question #7 of the above mentioned document, volume effects are supposed to be considered if material.
urancedistributed,
nefits company, wherevested,a declared
contract orconsists of to
allotted a life- and a non-life-part
policyholders (profit orthe
lossquestion
sharing) whether
over the the QRT S.41.01
monitoring has(previous
period to be delivered for UBR
year) divided b
of direct credit to the policyholder (“Direktgutschrift”) and the inflow during the year into
either exclusively or in combination with method 2 as defined in Article 233 of the Solvency II Directive”the account “Liability for policyholders’ share in
23 of Commission
method Implementing
2 only entities Regulation
(i.e. only include the (EU) 2015/2450.
SCR for method 1Are we therefore
entities within thecorrect
group).in assuming
This is alsothat the German
consistent withtranslation is wrong
our approach a
for oth

alculation, e.g. undertakings in the US where the equivalence is granted?Should S.14.01.10, S.38.01.10, S.40.01.10 and S.41.01.11 (Group
n regulation.In
ng question to thetheQ&A
file "Answers
process: to questions on Guidelines on reporting for financial stability purposes ​", the answer to question #2 sugge
in Directive 91/674/EEC, Article 34, III., Item 16. As consolidation requirements under Solvency II differ from consolidation requirements
1.01.2016,
1.01.2016, does the exclusion
it is stated of unit-linked
that Health business
and Unit-Linked includeis unitised
business with-profits?
not considered for S.41.01.11 - Lapses.
y reductions due to surrenders/lapses. What is the rationale behind excluding Health/ Unit-linked as they can lead to a reduction of techni
 s)?2) Volume of contracts with lapse or surrender: does this refer to the volume of the contract at the beginning of the reporting period
net of taxes?2.
groups P/L figures
report standard are and
formula provided
solos in Q2 (covering
report thedata?
SF or (P)IM reference period January-June) and Q4. In the latter case the data should re
allow for the use of SF or (P)IM for solos as well for groups, as this would
he Solvency II balance sheet per 2016-12-31 ("at the end of a fincancial lower
year", cf.the burden for
1.25/1.27) andthe
NOTinsurers and
on basis of provide us with
the opening data whic
balance shee

euldto be relevantbe
unit-linked forreported?•
insurers, meaning thescope
is the reporting
only under
direct SII replacesorold
insurance reporting
should (eg under the
also reinsurance beIGD - 98/78/EC). For
reported?• howgroups which
does the repor
partial su
S.41.01:• the surrender fees should not be included in this volume, but what about tax benefits?
cal provisions) of life contracts fully or partially lapsed or surrendered during the reporting period divided by the volume (the amount of te
is the 3 months period for the quarter as its asking for the no. of life contracts lapsed / surrendered during the reporting period. One coul
material where the exposure covered by the insurance risk-mitigation technique is denominated in a different currency than the risk expo
n a PIM
may basis. Can you
be considered to beconfirm
the sum that
of our
the rationale is correct?
expense ratio and theAtclaims
present the The
ratio. calculation
expensedoesn't
ratio isfeel
the right.
ratio of expenses (other than claims ex
de any negative premium cash-flows.Could EIOPA confirm our understanding ? It is important
al provisions” and article 31 of the delegated acts have the same intention and meaning, that is that expenses for the comparison of premium
should provisions
be allocated to thea
ill be written in the future (and which is not within the contract boundary of the business as at valuation date). Existing
en calculating the risk free term structure to discount insurance liabilities. My reading of the legislative text isn't too clear on which count business is the com
d the group apply the Italy VA when discounting liabilities from their Italian business (and the French VA when discounting liabilities from t
apply to those insurance policies for which the increase in mortality rates leads to an increase in technical provisions". Which technical pro
s it possible for this calculation to be done monthly using monthly risk free rates and monthly SCR ?
miums
sions whichshould
(TPlife) are duebefor payment"without
calculated by the valuation
deduction date as a premiumfrom
of recoverables receivable on its contracts".
reinsurance balance sheet until the cash is received." Under G
ed for but claims recoverable not allowed for?
next contractual payment date in case any distribution or payment is made in respect of any class of share, affect the Solvency II classifica
related to
uments theitem paid-in
Solvency initialRequirements
Capital funds, members' contributions
of R0570 or the
or do I have toequivalent
adjust it bybasic
any ofown-fund item for
the positions mutual and
mentioned mutual-type
under undertakin
R0500 - R0550.
he T1 by any position?
und items which are subject to prior supervisory approval. In the guidelines it is further specified that repayment and redemption include,
is for this?
gated Regulations. However, we are of the opinion that the example of encumbrance given in the recital cannot be ignored and hence sho
al 127 should be addressed (ii) whether a European wide interpretation is required or whether NSAs can decide this nationally (considerin
neparagraph
10 para. 1.76(b)
1.44 andrefer to the 11
Guideline amount
para. of eligible
1.51, or available
referring back to Tier 1 items?
Guideline 5, para. 1.27.We understand that all own fund items should not in
s, however according to para. 1.27 (b) this is not permitted
er dividend pushers also have the effect of preventing an undertaking's equity from being classified as Tier 1 own-funds.
ments
e to beimpinge on the "full
grandfathered flexibility"
into Tier over
1 or Tier distributions
2 under that is required
the transitional for shareholders'
provisions? equitythe
Do they also have to effect
be classified as Tier 1 own-funds?
of disqualifying equity from being
ributions on Restricted Tier 1, Tier 2 or Tier 3 subordinated debt instruments can be linked to the credit standing of the firm (e.g. increase
relevant NCA to
l, we wanted instead?
check with EIOPA that it is indeed its intention to prohibit the use of dividend stoppers in Tier 2 and Tier 3 items. Dividend
uidance on Tier 1 differs from that for Tiers 2 and 3, we would appreciate clarification.
ndmember
by they usestates?
this capital as a loan back to their parent company - will it still be eligible as regulatory capital under solvency II?
he existence of a damage (and sometimes its amount even if the Insurance company is not bound by this amount), does this qualify unde
33: Does sentence 1 mean, that e.g. collective bargaining arrangements are exempted, so that the member states are still able to regulate
tion risk management.Nevertheless
obligation binding them to secrecy or EIOPA preparatory
confidentiality guidelines
that onlytorefer
is required to liquidity
be disclosed risk the
under managementIs
SFCR. it necessary to cover concentra
e010)?
policy between two business partners is always protected by data protection laws based on the freedom to conclude contracts as long a
one row 2010”
to ESA the content of C0010
for Loans (and C0090)
& mortgages should follow
to individuals. Herethe
thespecific pattern:{ID
log: If {c0290} code oforproduct}/+/{number
like '##8#' of version}.
(({c0040} not like 'ISIN/.*' For example
and {c0040} not like'AB
'C
us the log of ECB ?- If the log of ECB is OK, which issuer sector ESA should be reported for Loans & mortgages to individuals (line aggrega
for Solvency II article 304.2, i.e. SFCR, ORSA and quantitative templates?
ment result 307.3.a).
for underwriting and investment performance, are exempted article 303 and 364. For the SFCR report “Where a comparison of the inform
oubparagraph
understand of what is to44
article beofreported
Solvencyhere. Please beWhere
II Directive. so kind asreduction
the to give usof
some guidance on
the matching the requested
adjustment or theinformation.
volatility adjustment to zero wo
enit
SIILinked
Directive?
and to only include Direct Business?
et
tion of the requirement
the RSR in Section
technical provisions andD,the
Guideline 22, Paragraph
significance of each and1.36(d)?
how they are evolving."
sline
guideline.
22) does not apply to group RSRs for groups where the parent is an insurance holding company or mixed financial holding company?
lo
onentities
would bein the individual
to disclose thesolo RSRs and
"Change to meet
in other the requirements
technical provisions notof shown
paragraph 1.43
under (butheadings"
other not paragraph 1.36)
referred to for thearticle
in the group 34entity
(II.6)inrath
the
nical provisions" in the QRT S.05.01 is correct?
nconsistency in the QRT table; if we follow definition b) there is no inconsistency anymore, but we believe we deviate from the QRT specifi
nconsistency in the QRT table;
1, r0270,c0020}+{S.17.01, if we follow definition
r0290,c0020}+{S.17.01, b) there is no inconsistency anymore, but we believe we deviate from the QRT specifi
r0300,c0020}
 in the S.06.02.04 (C0400). I do not see that difference in f.e. the S.08.01.01 versus the S.08.01.04. Is there a reason for this difference? Wo
dannotated
C0080 blank. templates?
eompanies
we have an in S.34.01.
EU insurance holding company fully owning two EU solo insurance companies, with all three companies forming a group with
when using
whole or the ansum
internal model
of the best implemented
estimate and the withrisk
look-through
margin) of principles.
the (re) insurance undertaking to the group TP under method 1 net of IGT b
P for a specific category and a specific undertaking ) OVER (Net TP of the Group for this specific category)Option 2 ) => (NET TP for a speci
ment including
er called the underlying
PERMANENT assumptions
CONSEQUENCES for standard
OF ACCIDENT beformula.I
taken intoknow thatin
account it the
is available here:https://eiopa.europa.eu/Publications/Stan
calculation of total benefits? We expect that once pers
itionaly, how to calculate proper value of benefits payable (sum insured) if it depends
surance when calculating the capital requirement for health catastrophe risk. When deriving the values on the nature andaccording
extent of to
theGuidelines
injury. 2 - 8, shou
an be very tricky as vast majority of travel insurance policies are not focused on particular country but
ed as meaning “the counterparty is fully consolidated for the purposes of the calculation of group solvency in accordance EU as a whole or thewith
countries
Articleinsur
335(
t the Solvency II holding company, calculates exposures to a counterparty in the same group, effectively recognising that an undertaking m
rdance
equiredwith Article
in cases 336 that
where of the Delegated
holding Regulation
in other financial(Delegated Regulation
sector is above 10 % but(EU)less
2015/35)
than 20​, should
% (not the amounts
related calculated
undertaking). in Article
Instead the 336(d)
holdin
r is treated differently, please provide the rationale to that.
ulations. The question I personally have is the following: If a group (parent entity) decides to set up a seperate legal entity to execute the f
CAL CAPITAL REQUIREMENT):In cases where there is a participation in a European or third-country insurance or reinsurance undertaking, t
untry solo capital requirements referred to in the calculation of the minimum consolidated group SCR, should be “retreated” in order to a
at owns a Lloyds corporate capital vehicle (CCV) with a Lloyds Syndicate. The Insurance group is carrying out the Group SCR calculation wit
ance or reinsurance undertaking, the insurance holding company or the mixed financial holding company responsible for calculating the g
the participating undertakings be gross or net of intra-group transactions?
Member States are required to apply Articles 218 to 235 and Articles 244 to 258 mutatis mutandis, or one of the methods included in th
ded from the calculation of own funds eligible for the SCR. Can you confirm that this is indeed the case?
rance company, and holds no other participations, is considered to be a Group under the definitions set out in Title III of Directive 2009/13
solo level (as the sum), is the "undertaking" reference a "solo net of intra-group" or "solo gross of intra-group" ?
he sum), is the "undertaking" reference a "solo net of intra-group" or "solo gross of intra-group" ?
ng are considered to be a Group for the purposes of Title III of Directive 2009/138/EC?
n-made cat
2015/35) scenario.
amounts to In
350section
m CZK.1.15 (d) the guideline 7 reads : “The final resulting n_i values should be considered as individual claims from
ne size of both losses in relation
r in the SF SCR as a whole, it would to lead
liability risk group i?catastrophe risk being overstated, as it also absorbs the 5% deterioration that shou
to standalone
premium
vakia, and catastrophe
Luxemburg ? Can yourisk, should
confirm you
that ensure
they the to
all have reinsurance
work withisthe
notmethod
doubleafter
counted at all levelsfor
diversification of Pillar
the SF1 SCR calculation or just at th
calculations?
elgium
quiteand the other countries ?
marginal.
scondition
guideline must
statesbe met:
that in the case
in context of a of life insurance
conditional rightobligations where
to terminate an individual
the contract risk of
ion case assessment
a damageof the obligations
event relatingright
this extraordinary to the insu
should
al
ation sets the contract boundary for all obligations under this policy (i.e. those that relate to both paid premiums and any future premiumt
law the undertaking has the unilateral right to terminate the contract after five years. And in addition to that according to national law
-2015 except for the following sentence:"- the insurer cannot change the individual loadings to tariff as initial risk acceptance procedures i
msary
calculated
(up to afully reflects the
pre-defined risk associated
maximum age of anwith the contract
insured) since
the insurer relevant
will submitchanges in the
a proposal risk should
of renewal have
to the been known
policyholder by the
based oninsurer fro
the prem
cy renewals" and "Interpretation of 'unilateral right'" in Final Report on Public Consultation No. 14/036 on Guidelines on contract boundar
deferred
the grosstaxes
SCR for groups
to the net?in guideline 22.Could you please confirm that the sum of SCRsolo** has to be calculated gross of IGT?
isk, must the formula be applied separately for equity type 1 and equity type 2? Or shall it be applied at equity risk level (ie after diversifica
RSCR(solo)
risk and -downward IR risk? have a negative outcome and can lead to strange results.
netSCR(solo)]can

ule, an undertaking calculate a net capital charge higher than the gross capital charge, the undertaking is supposed to set the net value equ
&on't go isforward
"net" relevanttountil
the final
Basicformula
SCR, butofnot
"Adjdownstream
TP". In reference to the?generic formula in article 206 of Delegated Acts, can we do the followi
until "SCR"
& the
"aggregated netSCRsolo,
participating insurance sub-module", but here
and reinsurance as well, what
undertaking, representholding
the insurance this values ?It seems
company that
or the theyfinancial
mixed represent respectively
holding company"BSCRsolo
should
he group LAC DT is greater than the sum of the solos LAC DTs. Could you confirm that it should not be the case, and that the group adjustm
o level, is the "solo" reference a "solo net of intra-group" or "solo gross of intra-group" ?
o level,
ble is the "solo"
availability reference
in stressed a "solocan
conditions netbeofused
intra-group"
as sourceorfor
"solo
the gross of intra-group"
recognition ? taxes as a result of the instantaneous loss, and
of deferred
e.maximised at the value which these taxes would have when being recognized at a stand-alone basis. And in order to recognise the tax los
ur
heirefforts in this regulators
designated matter. (PRA and CAA).The consolidation takes place at the holding company above the insurance company in the UK.
rance
g of ECAIs’creditin
company, its solo returns?
assesments mapping under Solvency II.
s replace the previous six credit quality steps scale;• the meaning of the rating category relevant to credit quality step 0;• why the hig
shed on the NSA website in August. We request further specific guidance on what type of information is to be provided here with regards
 l changes disclosed
S.19.01.21) in cells B4atilltoR0100/C0150
and R0100/C0010 B4da?How are extension are
(S.19.01.01) of IM scope with
marked considered in the figures?Are
X (not visible) models approved
and thus shouldn´t in 2015
be taken into included
account to cai
0100/C0180?
n Implementing Regulation (EU) 2015/2452:o Which data type should be used to display the two ratios? (eg percentage as per unit with
nslated into all EEA languages where the group has a (re)insurance undertaking?
ear in theTemplates
eporting Identical Datapoint list, in EIOPA_SolvencyII_Valitations.xls?
from the current period to the previous one is mandatory according to some regulations (e.g. Art. 293 Abs. 2). The Qua
tion Report. Is it obligatory for each
append to the SFCR will be exactly the same table of the report
as the to include
submitted QRTa that
comparison between
is presented periods
in the orunit
nearest it is as
optional for to
opposed some
the chapters?
need to round th
or the submission of information to the supervisory authorities 21-Apr-17.xlsb“ you clarify, that S.05.02. is not due for reporting, if informa
e, is(C0030)
ory it correct to omit
as "4" thefund
(if the QRTofin funds
the annex? Is there aa need
Look-through for explanation
non-material residualinvalues)
the SFCR?
than 5%
should of the fund
contains is representing
the requirement set in
in the underlying
article 293 (3) ofcollective investment
the delegated units?2015/35, meaning :"The solvency and financial condition
regulation
e local GAAP or to the Solvency II framework?
mplementing regulation 2015/2452 monetary amounts shall be disclosed in thousands of units. However, in the templates no reference t
derivative. Should we convert this amount to the report currency? Should we take the FX rate of report date?
ead
wayofthe having N, N-1,
different N-2,...in
choices development
: "single life", "jointtriangles we are going
life", "collective" andto"pension
fill (in this year SFCR) 2016,
entitlements" ? 2015, 2014, ....
nd "Product denomination" (C0120) ? Is it possible, for a given "Product ID code", to contain many "Product denomination" ? Is it possible
ntitative
ent (ie sum reporting
S.25.01.01template),should
c0050 r0010 tonot be included
r0050) in the the
do not equal public QRT-report?
aggregate adjustment in S.25.01.01 c0100 r0120 (unless diversification in S
0for
r0100:- option 1: S.25.01.21 c0110 r0060 (diversification) should be recalculated
Motor Vehicle Liability (except carriers liability) it is not clear to us what exactly in and
S.25.01.21
in which based on we
format the need
figures
to in S.25.01.21
report c0110 r0
the "Frequenc
rt:
ns Number
in case ofofnoclaims / over the
aggregation andaverage insured vehicles
full aggregation in the reporting
of derivatives, it does not period
work in case of partially aggregation as decribed in the logfiles
: {S.08.01,c0080}=[s2c_LB:x91]; Expression: {S.02.01, r0190,c0010}-{S.02.01, r0790,c0010}=sum({S.08.01, c0240,(sNNN)})
development result (C0080) can be derived from its underlying components. In the EIOPA log file, we find that C0080 should equal C0030
ninsurance & intermediaries
IFRS insurance liabilities not and Receivables
included Reinsurance.
in Premiums earned Specifically
and Claims the past-due
incured. definition
In non-life is not clear.
insurance the Given that IFRS
item includes does notfor
provision follow
bonut

"does the
xclude not participation
include the allocation of the
value in our adjustment
MVBS due to the aggregation of the nSCR of the RFF/MAP at entity level". Once this approac
balance sheet.
r P+L i.e. premium, claims and commission
upervisor. However, a few questions remain: related to the non-EEA subsidiary.
the value to be rounded or just floored?-How shall these values be reported in the narrative reporting? Also just in thousands or fully pre
enses include the commission received from the reinsurers for the ceded busines?If not, where such income should be reported?
ontain additional information or have a slightly different structure in respect to the annual version to be reported to regulator (see some c
untry and Top or
ns guarantees 5 countries, where and
without options the Top 5 is determined based on total gross written premium. This QRT has two sections, one for Non-L
guarantees?
nual)3.
nd R570A on Saving
QRT products with
S.25.01.22 butwithdrawal
center in alland interest
other rate
cells.2. guaranteed4.
The cells are tooAn Annuitie5.
small on QRT AS.05.02.01
Whole lifeinor Endoment
R0010 wherewith witdrawalare
the countries guarant
put i
_clean_COM_rev_2.xlsx" available?
2.1.0 has
range been published:
template.The Will there
S.25.01.21 is the be an updated
SFCR/RSR version
reporting of this template
template. file as well?
The counterpart can be considered to be the S.25.01.04 which is used
lumn C0100?• The rows R0010 – R0100 in C0100 can’t be found on the other reporting templates. This poses the question which data
ave 23.01
QRT any information if theand
(R0590/C0010) values
SCRforQRTCapital
25.02requirements
(R0220/C0100) forare
other financial
expected to sectors (row R0510
be the same. to R0550
Also the log fileofdefinition
S.25.01.04for) QRT
are reported pro
s23.02 (R05
s25.02.04 ‘Solvency capital requirement for undertakings under consolidated method’ (R0220/C0100) to include OFS balances.
ognised by the reconciliation
for occupational retirementreserve, we note that you have removed the ability to add this to Tier 1, which was allowed previosly. This me
provisions;
uirement for non- regulated entities carrying out financial activities
tnotional
to splitSCR
the for RFF;R0430
disclosure Totalfunds
of Own amount of notional
of other SCR
financial for Matching
sectors into theadjustments
different tiers ie Tier 1 unrestricted, Tier 1 restricted and Tier 2 on
ed the blocking of R430 related to Non regulated
CR for entities included with D&A (R0660/C0010)". entities carrying out financial activities. This unblocking of R430 is in conflict to the log fil
method"? R0660/C0010 is the "Total eligible own funds to meet the
nical standards with regards to procedures, formats and templates fo the solvencyGroup SCR" andand
it isfinancial
odd to reference
conditionpart of the
report, SCR to aisnumber
reference made towhic
tem
S.23.0122, S.25.01.22, S.25.02.22 and S.25.03.22. I believer these should be .02
applied to real estate holding undertakings?Does it matter if the property is in own use?Which category is to be used for insurance broker
funds active in fixed income markets. I was wondering what would be the SCR for cities and/or regions from Latvia?
funds active in fixed income markets. I was wondering what would be the SCR for cities and/or regions from Latvia?
ents and local authorities”), I’d like to know if you could confirm that intercity and Metropole are considered as region, department or com
overnments and local authorities
o classes of insurance to be considered
from the DIRECTIVE as "central
2009/138/EC OF THE government"
EUROPEANfor the calculation
PARLIAMENT ANDofOFthe
THE CIC Code. May
COUNCIL question:
of 25 November are 2009
otherpag
pu
nt" are on 1 classification and not in 2 classification)?
 an up
ata asset
to in
theS.09.01 with
point of CICOr
sale? 1-2-5-6-7-8
ignore it asthat
it ishave no interest
no longer part ofpayment
the Group.(forE.G.
example a zeroand
Premiums coupon bond)
claims in theanGroup
no accrued interest,
S.05.01, Incomeshould
and gaw
?
ntation leasing
of leasing liabilities
contract (R0840
or asset value- Payables (trade, not insurance)
at the commencement date? or R0880 - Any other liabilities, not elsewhere shown)?
nd doesn't held such assets in the meaning of proprietary.
e following
ey pleasefor
never coincide find theLoB.
any sets of contradictory validations:BV786 vs. BV955: The definition for BV786 regarding CIC ##09 is contradictory
e sum
nd of the cells
3. Example: An below
entity -expects
otherwise thexvalues
to pay EUR toinitscells C0030/R0230,
mother C0060/R0230
entity in 2018 andbooks
and already C0090/R0230 will in
that amount notQ4/2017
be included in the totaldivid
as foreseeable colu
onsider foreseeable dividends in Q2 and Q3/2018 already for 2019? If this is the case, should it consider them as aggregate
eported when there is no readjustment to the external rating made internally, or should this field be left blank (for the relevant CIC catego amount or acc
used for the purposes of calculating the SCR without internal readjustment, it is our understanding that an undertaking using the external
0/R240 = C020/R240 + C100/R240• C150/R250 = C020/R250 + C100/R250
d on cell R0630/C0110 ('Total of reserves and retained earnings from financial statements') of template S.23.02* ?With the addition of rule

ming through in the QRT S.29.03.01? We could think of showing this via rows R0170 and R0320, or, alternatively, via rows R0230 and R024
rom R460
port non-life
as acontracts should be
positive number reported”
and in the S.14.01.01.
the difference in Basic SCRCan you isplease
(R100) describe
a negative what There
number. is yourare
expectation with
two possibl regards
ways to healththe
to overcome obliw
00 + s.29.03 R0310C0110 should be equal to the written premium in s.29.04 R0080C0030 + s.29.04 C0080C0040? The ‘EIOPA Explanatory
that part of the
t operational riskpremiums
capital. written in 2018 that is not yet earned in 2018, and will be earned after 2018.S.29.03 R0310C0110: that part of t
urrent structure is certainly not working for us?
rcriteria
shouldcan onlybeinclude
applied R0010-R0050/R0080-R0130.
on the level of the fund share and not on the level of the underlyings of the fund. This would lead to the calculation
ng
ce itforlooks
collective
very easy investment
– just toundertakings
sum up partial in values
the QRT forS.06.03. OurLoBs
individual understanding
in rows R230, is that
R240 long-term equity investments
and R250.However depending would stillthere
on LoB be consid
is ei
+ C060/R230 + C090/R230Or2. C150/R230 is equal to C150/R240 + C150/R250
ows into claim/benefits(given bonus to policyholders are included in benefits) or expenses(given that usual commissions are included in ex
into expenses assumptions, so into Technical Provisions, so S.29.03 R0330 should include all expenses(exc. investment expenses) that inc
that a participation with a negative value is reported in S.06.02 as a participation with a negative Solvency II value?
SLT Technical Provisions)". You explain there that : "In S.12.01 it is expected that C150/R230 is equal to C150/R240 + C150/R250", but for
02
ould doonly
not beneed to when
filled be populated
the issuer forisGovernment
included in abonds, group i.e. Issueror
relation, Group
in theName, Issuer
specific casesGroup Codefor
identified andCICType
4, 7ofand
Code (C0240-C0260).
8 (other than mortgageCould
Group
ral fieldhouse).
Clearing when the We""Ultimate
representing parent
this entity""
as XTD1.isWould already reported
you in C0260
also expect Counterparty
the first two lettersName?"
of the CIC for the OTC IRS Swap through CCP
pplicable for Over-the-Counter (OTC) derivatives, not through exchange or CCP, isn't is. I left this field empty, as this is an OTC IRS Swap thr
contracts
nd same valuation
subordinated liabilities'and recognition
on template logics it
S.29.02, shall be applied
appears as in all
to include IAS/IFRS16
movements . Nevertheless it is not
on subordinated clear where
liabilities. This Eiopa
cell is expect
part of leased as
the 'Varia
tion Reserve' on C0030/R0180. Following the reasoning, part of the subordinated liabilities may still
me for all rows of the same treaty ie different rows for the same treaty can not be assigned to different surplus layers of the program? Or n be included on C0030/R0180, meanin
and C0050 for the "multiline" row in S.30.03? If answer to Q1 is yes then we presume that includes the multiline row. If not, can you advis
02.02,
te S.03.01it need
after tothereport the matieral
six paragraph currency
in the general sperately
comments and the
the following
currency is considered
sentence as "material" if itguarantees
is inserted:“Internal represent more
withinthanthe 90%
scopeofofAsse
gro
garding
' should groupnot beinternal
> 10% of guarantees
total s0603 ("Of which,
c0060 guarantees,
(taking including
into account c0030 letter
= 8 of
or credit
9) provided to other undertakings of the same group"). T
r in combination a rule applied eg that >90% of the total S0603 c0060 must have c0030 4 AND c0040 AA AND c0050 3 (excluding s0603 r
wuto give one example
handle the negative if yes?Values in QRT S.06.03. As we mentioned the negative Value is not a liability. Therefore, in our opinion it seems to
clarify if a Cash Collateral position, which is shown in the IFRS-balance sheet and therefore reported in S.06.02 (with CIC 79) should also b
sset category property (C0040) both positions from the Balance Sheet "Property, plant & equipment held for own use" (S.02.01 R0060) an
ts other thanwould
scretionary) cash equivalents).
seem to contradict We believe
EIOPA's that, if valued
earlier answerat outstanding amount
as to why S.12.01 + accrued
C0030 interest
only allows (e.g. in case
reporting of term deposits shorter t
in R0230:
gated Regulation 2015/35 “The definition of future discretionary benefits should capture the benefits of insurance and reinsurance contra
ds, life
future discretionary
activities assumedbenefits,
to be 0.TP premiums, expense
nl part: 100TP etc. -50P
l part: Could you please
nl part: confirm
0P l part: that R0230C0010/R0010
0MCR(NL,NL): + R0240 + R0250 +R02600)- *R0270
= max(100, 4.7% -=R0280
4.7MCR sh
Linear MCR, since no offsetting of TPs is in the calculation.Given that the example is correct what is the reason that the disclosure of TPs a
he rent
ase income should
agreement earnedbe or reported
is it allowed to deduct
in two lines withadministration costs. to the lended asset and **7* for the cash received and 2) a reverse
CIC corresponding
nd when the
included CIC category
in S.12 C0030 R0230 24 should
(Futurebe guaranteed
used? and discretionary benefits), as future unit-linked surrenders are not guaranteed in amo
healthcare type, for each of the countries identified. S.13 C0050?
0 R0230 and so consistent with present value of the
etchreporting.
withe the paragraph 1.33 page 11.Since in paragraph 4 the own share are excluded with S.29.01.R0190 equal to sum of S.29.02.R0010
ation (DataPoint Signature : MET(s2md_met:mi305)s2c_dim:DI(s2c_DI:x5)s2c_dim:VG(s2c_AM:x80) ), so only one of these two formula ca
d))
enses is chosen
might be in S.01.01
considered for S.28.01,
as a proxy then
to BV333
variablefailscosts(assuming use of expenses
and overhead standard formula). This seems like an error?Similar issue applies to B
as fixed costs?
uld the overhead expenses be allocated?
dxpenses
in a foreign currency?products: in case investment management expenses are built in a product as a charge on the policyholders’ investm
for unit-linked

are capital reported in cell R0010/C0010 of S.23.02, which we think should be consistent with ordinary share capital reported in cell R0010
in order
profit andfor the
loss share
start premium
from to be
the period meaningful.
01/01 Ownsame
- 15/03.The shares have been
Clearing reported
IRS Swap using
ID will a solvency IIopen
be open:15/04 valueposition
on the balance sheetclose
5.00030/06 template
posi
, as partly position has been close in 30/06. Should we report the profit and loss from the period 01/01 - 30/06 or the profit and loss from
nce with ‘XT’ or ‘XL’ the valuation method cannot be ‘1 – quoted market price in active markets for the same assets or liabilities’.
reloss-absorbing
value is basedcapacity
on quoted exchangeprovisions
of technical rates the valuation
reported method
on S.25.02 hasshall
beenbereported
negative.as ‘1 – quoted market price in active markets for the
.02considered
be log guidance whenin Annex III to the
calculating the Implementing
Minimum consolidatedTechnicalGroup
StandardSCRwhich states that
(R0610/C0010 in the value for this field should be positive.
S.23.01.04)?
(R0650/C0010 in S.23.01) would be calculated with the insurance holding company in the numerator (own funds) but without the insuran
yatdoes notcode+currency
of ISIN control or direct whenthe the
investment
Asset IDstrategy
Code Type of the funds.
is 99/1. TheShould
S.06.02 theguidance
interest forbe disclosed
column C0050 as a participation
in Annex III of orthe
collective investme
Implementing Te
hidations
the same ISIN and currency but listed on different exchanges. In these instances
BV890 and BV891.Regarding BV891 we wonder if not r0650,c0100 is supposed to be replaced by r0700,co110?the Market Identifier Code (MIC) has been used as part
.23.01
ke the R0700,C0060
daily cashflowand S.23.02
of the R0700,C0110?
IRS Swap from inception date - closing date.a) Should we calculated the profit and loss from Q1 2017 - Q3 201
nP and close the same position for the
of annuities is calculated using life techniques. IRS SWAP XShouldin Q3. We are notamounts
historical sure which of BE is annuity
correct aclaims
or b. Please
provisionadvise?
be moved out from S.19.01 whe
t one should be updated due to movement mentioned above (“All or part of an obligation moves …”)? Or once reported amounts of Best
ndertakings look through template (S.06.03), lines marked as liabilities are shown as positive values. This conflicts with the instructions in
nt" is reported, the template SR.22.03 should be filled”. We believe this validation will fail if SR.22.03 is not reported due to the SR.01.01 Q
10/R0100
Analysis from template
Template S.29.03
is that "In and C0020/R0060
S.29.03.R0300 to C0020/R0100
the net impact of the amount from of template
the assets S.29.03.
held byIs itindex-linked
by intentionandto not include business
unit-linked R0010-R0040?
and o
tand that
assets heldR0360 needs to
as collateral in include
S.11.01 technical
should equal flowsassets
instead.
heldAlso from Casein7S.03.01.
as collateral in hte Explanatory note, the value under R0300 is 3, which is th
rting for S.03.01
for Nat-CAT but excluded
in non-EEA regions?assets held by
Is there theseprinciple
a basic entities you
fromareS.11.01
expectingin accordance with the instructions
given the granularity for each template in Annex III
of the data?
need
n both to estimate
S.29.03 and their recoveries
S.29.04 are thefromsamerisk(see
mitigation
BV510).inOnelinedoubt
with the
thatDirective
could arise2009/138/EC,
would be the Delegated
investment Regulation
expenses,(EU)however
2015/35inand bothany
S.2r
5.01. if S.29.03. is filled with economic view figures whereas S.05.01. is filled with local GAAP figures?
hed by Insurance
ciliation Europe,ofthere
reserve section was a query
the S.23.01 template relating to validation
should equal the sumBV717. This validation
of specified statesthe
lines from that the net
listing deferred
of basic tax asset
own fund inshown
items the own at f
uble counted in the basic own funds before deduction for participations in other financial sector section of the template.
tal liabilities on solvency II balance sheet (S.02.01 and SR.02.01 templates) with the sum of the items reported above. Subordinated liabiliti
s line on the balance sheet (S.02.01 and SR.02.01 templates) to the sum of the items reported above. However, own shares are omitted fro
d on S.02.02 with the sum of items from S.02.01. This list of items excludes subordinated liabilities. However, we think the list of items sho
n S.02.02 with the sum of items from S.02.01. This list of items excludes own shares. However, we think the list of items should include ow
rpreted differently by our asset managers. We have used EIOPA's definitions, but the asset manager is stating that a Put swaption owner p
ver,
e sheetthatitems
the draft
are ITS
to be amendments
reported, pledgedpublished by EIOPA
collateral do not
cannot be seek to amend
anything other thethanLOG for S.06.02
on-balance in any
sheet way with respect
– otherwise, there wouldto this.
be Please
nothingc
#934,
risk: On27.the
Janone
17 and
hand, #1322, 05. Octvalue
the market 17).Could EIOPA please loan
of a subordinated advise whether
itself on-balance
is sensitive assets
to interest thatThis
rates. are pledged as collateral
would imply have totobeQRT
that according inc
nth for
is close to each other. And in S.29.03 R0300/C0090: -deltaBEL+delta UL+cfs, where we see first two items might cancel on a large levelne
interest rate risk is equal to the loss in basic own funds that would result from a respective interest rate shock. Due the the special
ed,templates
ng or the changes in these
- Variation two items
Analysis need toit be
templates" captured?So
appears a) Please
that Technical provide
flows specific formulas
i.e. "Premium Writtenon S.29sthe
during with an UL example
period", "Claims andin places
BenefitS
t will not be possible for actual cash payments and receipts during the reporting period to be used in Technical Provisions other than to re
mount is consistent for the different holdings of a specified asset reported on S.06.02. In practice, as more than one price source may be u
ported asline
stments in the
„Total S.23.01II own
Solvency fundsoftemplate
amount“ an OFS intogroup
the sum of own fund items listed above as applicable for each tier less deductions not m
S.06.02?
nes
251 "Total Solvency
of Delegated II amount"
regulation as the
where all multiplication
4 componentsofTP(life,.)
“Par amount”
are taken by without
“Unit percentage
segmentation of parbetween
amountlife Solvency II price”
and non-life plus “Accrued
activity. Meaningin

30,C0060 of the
orted or both bereconciliation
empty- Otherreserve section and
life insurance” of S.23.01 shouldrow
it compares be equal
R0030to(Gross
cell R0160,C0010
Best Estimate) in with
S.23.01 (an amount
R0100 equal to the value of
(Risk Margin).
culated as the gross best estimate minus recoverables in R0090 is zero. There are also cases where the best estimate minus recoverables f
ountry should represent at least 90% of the technical provisions (calculated as a whole and Best estimate).” While we acknowledge that th
here
fore the CIC takes
deduction forthe form '##71'line
participations or '##75'
in the or '##9#'. However,
reconciliation reservethesection
taxonomy applies
of the S.23.01a closed list for
own funds the issuer
template sector
to the fieldofforassets
excess whichover
it isl
efore deduction for participations in other financial sector section of the template; within the reconciliation reserve line and the ordinary
02 template to the balance sheet, BV137 compares the total solvency II value of derivatives reported on the S.08.01 open derivatives tem
eeinsurance
solvency IItreaty
value for specific
provides CICsfor
cover onmore
the S.06.02 list LoB
than one of assets template
and the terms ofwith corresponding
cover lineLoBs
differ between itemsthen
on the
the S.02.01 balance
treaty needs to besheet templ
specified
on the Gross Estimated Treaty Premium Income) Solvency II LoB is required.In this case, in the row reporting the dominant lob, fields like “
 03. However it is expected that the amounts are the same as the ones reported in S.29.03.R0310. In both cases should be premiums actua
sT asking for GWP
S.29.04.01 whereas
has been the other
changed is asking
and now for GEP.
requires cell R0080/C0050 to be filled. The business validation BV933 however excludes this cell.
050 of S.29.04.01 should be seen as additional information that is to be excluded from S.29.03.01?

dalways
you confirm
be lessthat
thanthey
thehave the same
solvency2 meaning?
amount Is it the liabilities
of contingent surrenderreported
value in in
first
QRTyear assuming all policiesaslapsed,
S.02.01.R0740/C0010 per theorxbrl
the assertion
discounted surre
BV3972
of probability in both the QRT S.03.01 and S.02.01? If not, is it possible that after considering probability and risk free term structure, the
unt in its LoB "Insurance with profit participation"? Should B include this business into its LoB "Accepted Reinsurance - Insurance with profi
s from one
tization is notwhole group
to part level. means
of it.This Is that allowed?
for example that a zero-bonds have no interest in the meaning of S.09.01.
ludes
t a specific date of the current reporting year.asTherefore
the interest in the financial statements amortization but is
the title ofshown as the change
the template S.20.01of the fair-valueofinthe
“Development C0100 Net gainsofand
distribution thelosses
claimsorin
parately, suggest
particular current that all claims,
accounts) otheropenthanordeposits
closed, linked
shouldto bereinsurance
taken into account,
business forthatthe
arelatter independent
not included of the year,
in reinsurance in which they were cp
recoverables.Includes
hen they are NOT past-due?
R0110/C0050 = (S.29.03.R0160 to R0180/C0050+C0060) + (S.29.03.R0210 to R0250/C0050+C0060).
eported
he in the QRT.
derivative", Specifically,
"Multiple I would like
assets/liabilities” is to knowinput.
a valid how When
i can compare the
this is the classes
case, what concerning
should beinfrastructure investment
the input for C0190, reported
"ID Code Type in
ofthe
the
rm how this field is to be input? The valid options based on a strict
ic Ministry of Finance.What is correct under C0240 issuer group? Is it "Czech Republic"? reading of the Log file would be 1-9 or 99, but none of these options ar
t part
de the of
ULany group)Inoraddition,
account. the issuer RMisisthe ultimate? So
calcualted. Dofor
wetheneedpartto of
leftBEL
C0240
that blank or directedly
is taken fill the same name
from theas in C0200?
account value, should it be reporte
value?In S.29.03.01 and S.29.04.01, whether the technical flows for UL business is gross or net of account
e two QRTs. It has been suggested to us that S.29.03.01 R0300/C0090 should equal the sum of S.29.04.01 R0060 across all lines of busines value?
is not
vers applicable
income, gains,toand
ourlosses
business.
on investments other than assets held for unit-linked and index-linked funds. The S.29.02 log file states “W
orrect and if so, please can
in Y country with the following two you confirm how weThe
setups:• should report
contract the difference
is closed in the valuation
/ underwritten in X countryof investments
but the risk in linked in
is based funds.
Y country and the
tten" be understood in this context, i.e. location of risk or location of the closure of contract?
hose transactions
uestion: if we speak considered
about EndasYear significant, very significant
2017 reporting, in S.30.03or to be reported
treaties whose under
periodallofcircumstances,
validity includes which took place
or overlaps yearduring the reporti
2018 (the majori
.01 with the treaty cession with inception date 01/01/2017 (not reported in S.30.03) but connected to the
mplate shall be filled by the insurance and reinsurance undertaking which is transferring underwriting risk to the reinsurers through a reincurrent treaty cession active in
s year 2018. If there is the cession (C2017) with inception date 15/04/2017, expiry date 14/04/2018 that has a set of condition “X” and the
would like to confirm what the correct definition is. Could you please clarify whether the date of maturity is relevant for reporting S.08.02
D Code.assets/liabilities‘
Multiple In the previous example related to
then S.08.01/02 bankand
c0110 account,
S.36.02if ac0190
BIC/ Swift
shouldcode is used
be set as the Asset ID code and the company hold several a
to "CAU".
” by “Unit Solvency II price”, for assets where these two items are relevant (plus “Accrued interest” if applicable)”, it sounds like C0130 sh
1 (government bonds) actually have to be omitted or is there a choice to report the Issuer Group also with CIC 1, if it exists (especially a LE
psigned:
Code) and C0260 (Type of issuer group code) accordingly . Does field C0250 have to remain empty and does field C0260 have the value 9
nd credit
aturity“ forUS) non-tranched
floating MBS:
rate bonds in the QRT S 06.02 column C0360? Is thisa) the remaining time until the next interest rate resetorb) the rem

have certain QRTs in scope such as S.17.01.01. My questions is other than Series 29 QRTs, are there any other QRTs which are in scope fo
f S.06.02 being reported be in negative?), what is the right way to valuate a participation in a related undertaking when its solvency II amo
l to each other or not?
ess) in thetreaty.
nsurance scope of
AllIntra-group
the amountstransactions reportinginfor
must be expressed thisthe S.36.01for
currency - S.36.04 annual
the specific QRTs?
cover, unless otherwise required by the national supe
USD while in the second one they are written in EUR. May we report each section in the own currency or have we to use only one currenc

Interest rate futures? 30/06/2019

1/07/2018
which does not annuities but is written under Non-Life contracts? In the LOG file you mention that the QRT should include “…life insuranc
r to life component. Based on the LOG file we assume that these contracts don’t have to be shown in the S.14.01.01, because they are ne
agreement ##24 or
and subrogation the CICas
qualified of separate
the underlying
assets (Ex. CIC of #11“Any
or liabilities? if theother
underlying
assets,isnot
a Treasury)?
elsewhere shown” or “Insurance and intermediaries rece
ability (net of reinsurance share) or gross value in assets and reinsurance share in liabilities.
aranteed
Bloomberg by central governmentb)
have advised that this corporate
is an EIOPAbond issued byand
classification an entity, which
they are just is owned by
returning thecentral
valuesgovernmentc)
you assign. bond issued by local gover
ertaking owns 5% of an investment pool. For instance 5% of an investment pool with 5 contracts (5% of 5 contract = 0,25 contract). ‘Num
djust the
kings? "notional
In the LOG fileamount" to thethat
you mention actual number
“This of contract
template includes(0.25) the "notional
information amount"
about life should
insurance be reported
contracts (directwith 3.13 (=10
business and *accepted
0.25 * 1,2
re
that if annuities are not required for the S.16.01.01 they would also not be required for the S.14.01.01. Is this understanding correct?
kings? In the LOG file you mention that “This template is interlinked with the non-life template S.19.01. The sum of technical provisions in
nclose list shall
Analysis be used”,
templates. which
At 3rd, 4thonly
andincludes Solvency
5th bullet II LoBs
the right 1-12of
member and therefore
equation hasrelates to direct
references business only. We are therefore
to S.29.03R0190/C0030+C0040. unsure
Is that correcif
 plied. If no limitation is applied the same amount as in cell R0060 should be entered but R0060 is a %, the proportion of the difference app
ed, or zero if not. It would then contain all the information required to work out the TMTP adjustment and would flow in a readable way.
demplate? Do they only
on the definition have
for CIC 25,tobut
beforreported
the same as unrealised profit/loss
reason (based on the in C0110 oritshould
definition) the yearly fictive
is our understanding issue
that yieldare
CoCos to not
be reported
properly in C008
classifi
reconsideration of this classification issue in the interest of a standardized approach based on CIC definitions.
nd columns:CIC
ng SCR calculations and the
- should last solvency
two charsII be reports
39? (i,.e SFCR, RSR)? What should be the conservation period for all the data needed to obtain
own
or thisshares
sub-risk(therefore
category.inDoes
fact name
this meanof the company
that which
it should is filling the
be reported report)?
in R0290 together with the other qualifying infrastructure category or
rate bonds.
feasible that an annuity payment could be made on a provision created during that year, thus rendering the formula in C0080 invalid.
nt to the ITS)?
ncies, shall
maybe we create should
the correction 2 lines for a currency
be made in theforward contract
4Q reporting and(one
when with C0310 = the
submitting the purchased
YE reporting currency
the dataand C0130
should = "Buyer",
include and a second
information in S.0
to make corrections in 4Q reporting, should we correct also other reports (if necessary): S.02.01, S.23.01,
with a surrender option" for Accepted Reinsurance business. Which condition is considered as surrender under Accepted Reinsurance? S.25.01 and S.28.01?
yngthis is allowed
to how for all kinds
they manage eachoflinethisofbusiness.
business Then should
provided thatwe putuse
they all BE
theofsame
this line
yearofconsistently,
business under
yearR0220?
on year." Then could we say for a life
tach
year? Managing means underwriting the responsibility or valuating or
LoB reported in S.29.04 only "Underwriting Year" or "Accident Year" should be reported." other meaning? How should "outstanding claims" be categorized?
ase 2) Best Estimate under one tpye of contract (belongint to LoB 37-life) is composed by two parts: discounted future cashflows A plus ou
xin2 S.29.04. Could you
of the Variation confirm
analysis we could
issued on 29ignore 998?
June 2017?
04? Do we use the Variation analysis, or the log file which was issued previously?
or AY and
sions' in the QRT S.29.03for
consequently ? C0120/R0360-R0370 in S.29.03 we should make the theoritical assumption that the unit-linked assets fully 'ne
rance related items are expected under 'Other variations' if C0030/R0200 'Variations due to net technical provisions' should be net of rein
20 'Best Estimate'
estments and C0030/R0130-R0140
in unit–linked' and the definition 'Reinsurance
is "Amount shall Recoverables'?
represent the variation, in Balance Sheet, of the Assets held for index–linked a
ments in unit–linked'
unit–linked funds' thatin C0090/R0300?
"This item is added to the premiums and intends to eliminate the impact from unit–linked funds.".
affecting
ds technical provisions
C0100/R0310-R0350 in the but
table that are not reflected
S.29.03.01.06 in the
"reflect the technical
closing best estimate",
flows affectingi.e. premiums
technical reflected
provisions butinthat
the closing
are notBE would not
reflected in thb
l flows are expected to be non-zero?
/ AY was
flow in this QRT? Then this will affect all future cashflows as well, as for example cashflows that are projected can no longer occur becaus
2 million.
260)" would include a lot of positions making the analysis of variance harder to interpret.
eplace these withofECAIs
strict realisation cash from
flow, the
doeslistthis
is not
meana simple
50? But change
then the- it would
balancerequire
wouldnt sourcing the data and negotiating licenses, and this may not
add up...
mple thanwith
contract the written
one above?premiums of 100Euro, say UL fund investment of 100Euro too and assume no change in financial market till year end
tions
060 in investment in UL + technical flows)=-100-100+100=-100, which does not seem to be right. Is that what is expected? Perhaps some
ovement in Risk Margin so we can reconcile exactly. R0360 in S.29.03 is the total movement in technical provisions, whereas all of the mov
this form does not allow for that. Is there an email where I can contact you with my suggestions?
guldandbeasset
grateful to have
between twoyour expertise
Solvency on the
II filing soloEuropean
entities forInsurance
purposes market. Looking
of the Solo specifically into to the insurance unit-linked market, la
filing?
en
have transferring and assetwe
several currencies, between
considertwo Solvency
that they are II filing solo entities
unique?for for purposes
example:should weof the Group
report filing?
this one: => we take into account that there are
Other deposits
be taken as theshort termof
number BPO+EURCAU/Other
contract at the beginning deposits of short term BPO+USD
period?
ofrting)?2) Should
the amount this value
reported be updated
in C0100 during
("Original the yearpolicyholder")?
deductible (for example: in case the number of contract in certain products is provided with a
rbe reported in C0100,
interpretation is that or
in is that
this column
field strictlywhere
the country for deductibles
the asset only?
is held under custody must be reported and not the country where the cus
ward has 2 different currency with 2 different duration. How do weof
country (e.g. France). Consequently France is reported as country custody
report the (and not Germany
duration as country
of the different where
currency in the
onecustodian
row? is located
to one row, how do we report the duration of the different leg in one row?
the answer you said “Template S.11.01 includes the off-balance sheet assets held as collateral for covering balance sheet assets held direc
30. Do they also cover balance sheet assets? Should the total value in S.03.01 (C0020/R0200) be equal to total amount in S.11.01 (C0120)?
undertaking
mplate S.05.01 hasinstruction
subordinated loan which
in Expenses had first
incurred call date
(C0010 2 years ago. Shall
- C0160/R0550) shouldwebeput as first call
recognised date
“All 2015 inexpenses
technical annual QRT as of 2017.
incurred by the unde
6.03, besides derivatives. A CIU shorts equities and bonds and invests also in another bonds and equities, from a different country and somC
ng administrative expenses, investment management expenses, acquisition expenses, overhead expenses shall be presented aggregated.
n line
en with
R0411 theR0412
and ITS but providing
could betterfrom
be derived insight
theto the supervisor:1)Report
method all amounts
used for the calculation. Whenwith positive
the split sign,
is not classifying
possible only them
R0410asshould
liabilities;2)All
be filled
be obvious.
erivatives (C0130): Notional = Contract size * Number of contracts * Trigger value.
the undertaking
k” should owns
be filled in in100%
both of an investment
assets pool, “Sensitive
and liabilities.• but how totodealrisk”with the be
should situation in which
understood as athe undertaking effect
risk-increasing only owns a part of anininve
not necessarily SC
s reported by line of business on this QRT we assume the BE subject to volatility adjustment must be reported up until 100% here. As a res
s not covered by the instructions?
of loans? Should it be a bank where cash was transferred?
for the template S.03.01 (ANNEX II(4)(b)(c)), where you add two new items to the template. But when we look in the annotated template
cause it doesn’t seem to be in the logfiles. Could you help us with a validation rule for cell {r0560,c0050} like, for example, is provided for
 mount Solvency II price.For inflation linked bonds is the price that should be delivered defined as the clean stock market price not includin
ued interests observable at the stock exchange. The real clean purchase price however includes the inflation adjustment that is not direct
hat are financial and credit institutions" only include the participations of table 3-5, or should the participations from table 1-2 also be incl
Do you expect the EPIFP to be reported before or after tax and reinsurance? From our persepctive the SII regulations are clearly saying tha
take into account all OTC derivatives?
ode (C0040), always have one of the following under valuation methods (C0150)?: 1 - quoted market price in active markets for the same
ies: L- liabilities,
Federal 0 - receivables
Bank. It states or 4-CIU?
that insurers Shallfunds
that hold it be for
country of fund or
policyholders AA?not
must Concerning
recognizeliabilities
them in and receivables
S.06.02 of afund,
in case of information
negative value inabou
colu
cumstances, a different interpretation,
rophe risk charge for all countries' i.e. entries in S.06.02 with a negative value in column C0170, should be acceptable.
be multiplied to 'Catastrophe Risk Charge before risk mitigation' of each country and then R4420/C1510 would be the sum of all the 'Cata
40/ R0100
mission are supposed
of S.06.02. They aretostating
represent
thatthe
“Norisk margin per
application forLoB. However,
a given the
asset of annex
one I ofpairs
of two the delegated
ie quantityacts
andseems to denomination
price or consider theseand
busine
the
170 Total SII value, but should not populate any of C0130, C0140, C0370
ore has some firms as full Internal Model SCR and one firm on Standard formula SCR. or C0380?
09 since the Policy doesn´t fit anythere else in CIC-Matrix. Following the current instructions there would have to be data needed for exam
rundschuld or the land/property?Since the entitlement is limited to an amount defined in the contract it would be easy to provide that in
inated ECAI) there is a closed list of names of ECAIs and belonging LEI codes. In case when name of ECAI or the LEI code changes should w
nd loans (CIC 8) to natural persons (e.g. mortgage loans to employees) should be reported as an off-balance-sheet-item in S.11.01 and in S
01 that:"Amounts before and after shock shall be filled in with the amount of assets and liabilities sensitive to that shock. For the liabilitie
art can be loss-absorbing, and therefore is the only part of the insurance liabilities affecting the market risk directly)2. Best estimates excl
funds in a with-profits fund of a life undertakings, Article 91 in the Directive 2009/38 is not specific, but Recital (50) would appear to impl
ur linaer
nsures formula
that components
the assets that are (being
reported C0010/R0010,
under S.06.02 C0020/R0010,
table 1(Position)C0070/R0200,
is present C0080/R0200)?
in S.06.02 table 2(Information). But there is no such va
02 the relevant IDs in table 1(position) need not be there in table 2(information) of the respective QRTs?Q2. Does it mean that for entry po
a coinsurance treatment with share of insurer A of 65%.Facultative cover is 25 xs 50 and obligatory cover 30 xs 20. Net retention of inure
r also
es. Foramount
the entityrelated to “Accepted
consolidated underreinsurance”
method 2, the business (even ifvalue
participation column C0100 is crossed out). In our view this representation should eb
is reported.
nd S.37.01
tion, they use Risk
EUconcentration,
code as it is used there foristhe
no major
distinction made between
cross-country European companies
indices.reported under method 1 and 2. Our question: are these
the correct first 2 position of the CIC for those option? Is EU incorrect?
etS.21.01
us takeshould
a currency
reflecthedge as an at
the RBNS example:
year end We have
plus an exposure
claims paid during of 100
the USD fully covered
reporting under the
year. However thiscurrency
can lead decrease
to negativescenario.
entries Itinseems
the te
ogations during the reporting year, exceeding the RBNS. Since there are no negative intervals in the template, these claims cannot be repo
mplate
e not on "Variable annuities"
its balance sheet. Is that
thisisinterpretation
not reported in template
correct? Is itS.14.01"
correct Please
to report clarify whether
in column therethe
C0020 can be duplicates
value in the product
of the company shares asasofpart
31.1o
alance?
cover
Has expired
it to be lefton Jan 1,2017 and will not be renewedb) cover expired on Apr 1,2017 and will not be renewedc) cover expired Feb 15, 2017
blank?
n date in 2017 will be reported. If in S.30.01 a risk with inception date 25/12/2016 is reported and this risk is covered also by a treaty cessio
o rata is
olders holdings
included of in
the entity,
both Life or
andshould it beTechnical
Non-Life based onaccounts
the total (refer
security's
articleissue?
39).
eblank
in provisions,
as the swap does not yet exist (and is OTC to complicate matters). (“R0310 – R0340” in Non-life template and “R1610 – R1620” in
shall or not be included within the items “Claims incurred”?
eceived upon exercise could be reported. Indexes are also expected to be reported all the time (for other simpler cases). We would appre
al
Paidto the definition
for all accidentofyears
a ‘financial
prior toguarantee’
year N-14.inDoes IAS 39. Are only
it really mean financial
to fill inguarantees
all payments relevant for QRT
for decades ofS.03.01
accidentthat require
years? Theaquantity
paymentofifaccid
the
of paiments for the current business year, but we do not understand the purpose of Cell C0180/R0100.
ot clear. Could this me made clear by an example? This example should have all possibilities like Undertaking in HC (Home Country) but alsI would prefer to keep this cell emp
ange C0010-C0070 and other once.
ms earned forand
e calculated risksreported
coveredin prior to the period.
accordance In our view
with articles 103 tothere
127are contracts2009/138/EC,
of Directive which are adjusted
either retrospectively
the annual one (e.g. basedrecent
or a more on turnover
one ini
ed as
tive at a date
values beforeit the
however, has reporting date except
not been clarified where the
if negative valuesSCRare
hasallowed
been recalculated following
in Best Estimate a significant
(gross, ceded, net)deviation
and RBNS in risk profile
(gross, ceded,as at
net
mounts would be negative (e.g. due downward revisions in Best Estimates and RBNS). If in such cases, the non-cumulative amounts of Best
counted". Where there are negative amounts that would normally be entered, due to downward revisions in estimates, how are these to
with the definition of “premium receivables”.” Our understanding is that the definition of premium receivable is different under Solvency
el and some are on Standard Formula. Therefore we have differing ECAI across the Group. When producing the S.06.02.04 Assets QRT for
rtingthe
firm currency in orderthat
undestanding to create
for CIC the "Total" triangles
categories 5 and 6 required
the expectedin S.19.01.Our
maturity date understanding
is rather tofrom Article
be used than3 legal
- Currency of the
maturity dateRegulation
unless capitNo
the maturity date of the tranche is to be reported, rather than the maturity of the structured product as
the guidelines references are made to the LEI database for entity names; should the LEI database also be used to determine the relations a whole?
urationdue
mitted to legalinobstacles
expressed years used or binding
and in the legal commitments?
annotated templates Metric=Decimal for C0360.
uld calculate duration according to Article 176, par. 2 of Delegated Regulation (EU) 2015/35 and if yes, what is meant by "forward interest
Sectoral minimum capital requirement of a related credit institution in a Solvency 2-group?The question related to whether “sector “minim
y simplification
ount interest? Asdefined in "Subsection
in the logfile 6 Proportionality
S.09.01 there where mentioned and simplifications".
"Items shall beDoes it includes
reported simplification
with positive values introduced in Article
unless otherwise 107in
stated ofthe
De
unt are allowed and not negative. Should we only report credit interest and not debit interest?
ot clear whether/how the payments to/from undertakings should be captured in S.05.01. For some providers these payments will be a ne
umofofbusiness,
ne the RFF and remaining
no matter part?2.
whether VA isIfapplied
this is the caseWould
or not. then do youexpected
it be agree that
thatTotal
the capital requirement
same logic for operational
will be applied to R0320 risk
and (R0340/C002
R0360?
tments at the moment, it is all zero in lines R0310/R0320, and lines R0350/R0360 for Q4 2016 reporting. Is it fine, at least for this Q4 2016
swaps there is an interest paying leg and an interest receiving leg. Should the net amount of the two legs be reported in the QRT or should
in the column
abilities "Solvency
exposures II Value".should
in S.26.01.01 We expect to both
include fill in market
"0", because the value
instruments ofnegative
with the derivative
maketon reporting
value date is
(eg certain 0, becauseand
derivatives) thetechnical
position

he group the
s within (deviating
scope of from
theQRT S.03.03)?
group. It is not explicitly mentioned how to proceed related to the collaterals.
received from / pledged to external companies or internal collaterals where both the provider and the receiver of the collateral are group
ng currency risk and S.06.03)2. non-look-through level (total value of a collective investment undertaking is reported under the currency o
L-Liabilities". Is thisshould
t is the custodian referring to liabilitywhen
be reported, in cash? In thethe
available lookname
through information
corresponds we entity
to the have got a negative
name value
in the LEI for CIC 7.Question 2:Accordi
database.

tfolio number) optional in the "Annotated templates" file? Does that mean that undertakings can decide whether they report this informa
arandamount (C0140)?result with/without hedging of the variable annuity guarantees.
the economic
tees directly) an undertaking has reinsured these risks, how should this be presented in S.15.02?
of
ualthe
QRTlast policy
even that could
if company last these
filled withintemplates
all inforceinportfolios?
relation to last quarter?
orelast quarter (quarterly QRT) and year-end
like one line of business they accepted from another (annual QRT)? company, not like they have one Reinsurance Product offering to the market.
ldbethe Product ID level of information still be
based on Account Value or Single premium base, the the expected to be delivered?
level is around 1. For GMWB and GMIB, guarantee level is a rate and around
up rate. It makes the guaranteed level information very uncomparable between different type of guarantees. Is the logic of putting guaran
*.overed bonds,comments
The general consist of specify
mortgages that(property/real
"Each repo and estates)?
securities In lending
that case, we hadshall
contract to make an assumptions
be reported that
in as many valuation
lines of collaterals
as needed to providefor
th
ntification' upon template, which allows for several lines to share the same identification information.
ted losses due to default of the counterparty according to simplification defined in Article 61 of Delegated Regulation? However, we wanted to confirm wi
einsurance
l shared with recoverables
Employer based and therefore, evenresult.
on last year's a projection
Would you of unadjusted
suggest thisamounts
annual recoverable
renewable groupfrom TL
reinsurance
business as contracts is available,
"other life insurance"proj
or
olders each year. Will this business be "insurance with profit participation" or "other life insurance"?
f450,
net gains and losses
an insurance and unrealised
undertaking whichgains
is partand
of alosses
groupshown on the
referred to inS.09.01- Income
points (a), (b) orGains/Losses?
(c) of Article 213(2) of Directive 2009/138/EC is exem
ission"?
tual reinsurance cession.
wed
w), to
welead
shallthis
addfield
theblank
ISO 4217for these cases?code of the currency to the Asset ID code only in cases of assets issued in two or more different c
alphabetic
orofCIC74.
assets with same ISIN code and same currency but issued in different country of custody. Should we report 2 different row with the sam
ation, I should not fill this value to C0340?
defined? Right at this moment, we are defining it based on Line of busienss level, a little bit more granular than SII LoBs.
ness instead, ie. "annuities stemming from NL and relating to health", "annuities stemming from NL and relating to life", "annuities stemm
Net
01ItGain and Losses
indicates :When(C0100)
the same andAsset
Unrealised
ID CodeGainsneeds and
to Losses (C0110)
be reported forcolumns forthat
one asset CICisasset category
issued in 2 or 7more
(Cashdifferent
and Deposits)?
currencies, it is neces
8?
ts that were generated during the year, or it can be the number of new contracts that still remain in force by the end of the year. The later
Would it still be expected in this case, OE should show all Product ID or some grouping by line of business?
rswofwould
ridersthat information
if one Product IDbeisreflected?In
representingthis thecase,
rider,there
right?is no "economic result with hedging", is that fine?
ber of employees covered, right?
eral. For a covered bond or structured product that is backed by mortgage and loans, should the value of the collaterals be the entire mo
orders on the collateral as determined by the deal waterfall, any type of calculations give the same value for the most senior tranche as t
is template?
t applicable for product?
ment
5.02 isunderlying
different to thethe
derivative"
definition(C0090)
of otherthey receive
technical error message
provisions TV5/. Iwithin
that appear do notS.02.01
think that firms sheet).
(balance should have
Othertotechnical
prefix this with CAU/
provisions as
withi
anges in other technical provisions should be applied between S.05.02 and S.05.01. Also, if this definition should be applied to S.05.01 th
one
CIU to
in present
questionnon-due
is part ofreceivables on reinsurance
the consolidated group and business
is 100%regarding
owned. Whenclaimsthe
paid in QRT
Group S.02.
uses the“Reinsurance receivables” or
accounting consolidation “Any other
method, as
it does
2 for items looked through. These items maybe be a CIU (as described above) or a partially pledged but fully consolidated subsidiary (with
 – Reporting currency
d by AY- Inward proportional fire reinsurance valuated in GBP, triangle is accumulated by UY- Direct fire business that written in
the purpose of Solvency Reporting, or can the three lines be reported as they are?
eould
is a be done
pool using the reporting
of collaterals currency
or a collateral or the original
arrangement currency?
comprising multiple assets, as many rows as the assets in the pool or arrangement sha
at may leave more than 10% of the collective categorised as AA?
sed of 25 countries within the eurozone each representing 4% of the collective would it be correct to report 24 lines of data - 23 under spe
uct is not part of any fund?
uct is not part of any fund?
ose for groups policies, number of new contract or number of new member?
ract
he >1 year.
value Credit
reflect insurance
the P&L givesthe
loss during an option of period
reported premium
or refund
the marketfor single
valuepayment
decreasecontracts
during theinreported
case of early repayment of credit/loan. C
period?”
s:Losses stemming from type 2 mortgage loans - Amount of the overall losses steaming from mortgage loans that has been classified as
principal repayments
reinsurance as having
undertakings;- Thean
sumembedded callcountries
includes all option? If'c';-
not, what
'Nc' is thethe
denotes expected
numberresponse for persons
of insured securities
ofwithout a call
insurance andprovision?
reinsurance u

ate reserves?
EEA branch with a location of risk outside the EEA.
ness by country shall depend on where the business is underwritten, meaning that the business performed by a branch under FPS shall be
is the sum of fields C0060, C0070, C0080, C0090. EIOPA answered C0100 should equal to C0060 + C0070 + C0080 + C0090 + Non-Life TP c
T, we Units”
ment have toshall
report sum insured
be used only forby tranches. This
non-material notion
residual does not exist for our products. All the medical expenses are reimbursed after t
values”
ofinthe
value above which
Delegated you shall
Regulation (EU)do2015
a second
/ 35 level look through analysis?
01.04,claim
urred r0160, c0050)
value. Butare
if wezeroarewhile there
to only areatnon-available
look paid claims innet thedeferred
reportingtax assets
year according
we could. Taketothe
article 330 (3c)
following and (5)Inof2016
scenario. the Delegated
: paids £20R
90+10+15-30). And I think the answer to Q80 was adopting this approach. A137 seems to be a change in approach.
uded are
which frompartbelow list:- financial
of some Surrenders paid-
group). What Returns of claims
is expected underpaid-
C0020Direct
(andclaims
C0030)handling expenses-
in such case? Indirectparent
Is it ultimate claimsundertaking
handling expenses
of such
of the single name? Does C0020/C0030 relates to such counterparty or probably its ultimate parent?
port the legs separately in the S0801 and S0802. The receive and payment amount will be nett. If it is positive this amount will be fill in the
nal amounttemplate
einsurance for the CIC 72. If thisit nominal
(s.30.01)Is amount
the original is USD
currency as and the portfolio
entered currency
into C0120, or theisreporting
EURO. Should we report this amount in EURO or USD
currency?
I have
lised byseen elsewhere
hundreds that the only
of underlying templates
assets. whereone
For example, reporting in a currency
of the covered bondsother than reporting
has 800,443 assets. currency is relevant
Similar situation for are
ourS.16.01
Mortgageandand
S.1
erties/buildings. Do the charges count as collateral for S.03.01 and S.11.01?
doesn’t have guaranteed rate?
ct should be unique? In particular situation we offer one product in few variants which we plan to list separately.
policiescontains
should which can theoffer for clientset
requirement separately? On (3)
in article 307 theof
other hand we can
the delegated complete
regulation list withmeaning
2015/35, products:"The
offerregular
as appending’s.
supervisory report shall
e local GAAP or to the Solvency II framework?
ets.The link between
s an increase in Case Asset
reserves ID code and Issuer
and negative (LEI) code is considered static data, but what if the LEI registration status and/or LEI entity st
paid?
se in claims count (form 20) only be for those claims transferred?
0/C0010 Group SCR is "The group SCR is the sum of the consolidated group SCR calculated in accordance with Article 336 (letters a-b-c-d
n-life business
n regarding in C0210
cells the form andofC0230
Periodic
andPayment Orders (PPOs)
the interpretation of thethat have
term been awarded
"limit"? throughathe
E.g. considering nonUK Courts.Do we
proportional still need to treaty
XL reinsurance complete
4M
210. However in this case C0230 would be 3M=4M-1M, which is incorrect (the maximum cover being 4M), or2) the limit is to be considere
ining part = Total - Material RFFs - MAP. But the XBRL taxonomy PU_30 has got only two values "Material Ring Fenced Funds" and "Rema
oas a surrender
I also fill C0380value or should
for such asset?the SV be zero for these policies?
ould be filled for them?
alid at reporting date are to be filled or should this sum involve also number of policies terminated during the reporting period (in force at
he Delegated
S.36.03: C0120, Acts (the gross
C0130, C0140, written
C0150- premiums for non-life
S.36.04: C0140, C0150,insurance
C0160, business do not exceed 10 % of total gross written premiums of the u
C0170, C0180
lied. Which of these fields determine the amount of the transaction? Our supervisory authority has referred us to you. Therefore, we wou
? In particular please can you provide explanation as to the use of the date format when completing notice period.
be submitted if one single currency represents more than 90% of assets and also of liabilities.") when total value of Solvency II liabilities is n
sglein currency (e.g. CZK),
the SII balance sheet.is company required
In the comment toto
thereport eachit triangle
position is definedforascurrency
past-due= receivables
CZK and currency = Total, The
and payables. therefore 2 same triangles?If
strict interpretation of thi
and claims receivables and payables. There is any insecurity about the amount of these positions. In our opinion the consideration as claim
business in home country as well as outside and it does Life business in home country only. In such case, I will fil "Non-life table" (C0010-C
 es is requested, please let us know:- if any threshold is applicable;- which are the most appropriate items for reporting within the S.04
nd S.05.01 is not substantially requested?
the
imsstart
Paid date of the Securities
(non-cumulative) Lendingbut
- triangle", Agreement between
for the items listedthe Bank
in the or bullet
two the start dateabove,
points of thewe
security
wouldlending
expectcontract?
these triangles to be produc
nce.
mplate S.06.02 where it is stated that in fact callable bonds without any structured feature besides the early redemption option should be c
C1560,
KAG) toC1160, C0560,information
get sufficient C1160, and toC1760 include
comply withor theexclude therequirements
reporting "prior year"? Following the log
within 06.02/ files08.01/
07.01/ "prior 08.02.
year" should be excluded. Our p
ling to deliver Solvency-II-Data in the TPT-Format which does´t contain all the infomation of 06.02/ 07.01/ 08.01/ 08.02.
nlimited cover in particular liability risk group?
unds4 - Other internal fund 5 - Shareholders' funds6 - GeneralHow should the value be reported? Are there any overview of the format, w
r. If a reinsurer
ssible) has 1 reinsurance
for Life reinsurance contract
treaties, due to with
gaps aincedant,
historicand
datathere are 100 contracts
and difficulties between
in estimating the premiums
future cedant and(e.g.
policyholders covered
policy run-off, newby th
busi
ents grant access to external insurance funds which would otherwise not be available to the ceding office policyholders. The concept of re
nsurance business (LoB 36) should be properly allocated to R0650 and R0690? Therefore TP on reinsurance in relation to unit-linked busin
9 of directive 2009/138/EC would it not be sensible to include an additional column before C0010 to collect data for the Home country of t

g1,IVS.26.01.04 and SR.26.01.01) where

– Vermögenswertkategorien cell R0600/C0020
und Anhang is not crossed
VI - Definitionen out (should definition
zur CIC-TabelleThe not to be reported) andaittranslation
for CIC 9 has should be mistake
crossed as
out?
well: In
ed in the fair value of own funds (i.e. that it is not separately assessed to ensure that it fulfils the necessary own fund characteristics). and
bewegliches Sachgut) und Sachanlagen“ to match the English label “Property, Buildings, land, other constructions that are immovable
hen
is can itbeplease
should explain how
the Solvency it can be
I technical excludedforfrom
provisions S.23.01 existing
obligations while theatsame time satisfying
the reporting Articleat72
date, valued ofreporting
the the Delegated
date. Acts.
However, our i
1/16th p.a. linear run-off being applied from Day-1, and then also the actual run-off since Day-1 if these fields
products , in accounts this exit tax is not shown as tax( claims in accounts are shown based on surrender value before deduction were instead valued
of at the
exit ta
pening is if the surrender value of policy is €1000 and there is exit tax due to be paid by policyholder of say €100 , then the company will s
and
he outside.
table Should S.04.01.01
Information on positionsbeheld,
filledeach
alsoderivative
for LoBs which arereported
shall be underwritten in Home
separately country
in as only (therefore
many lines as needed fill only C0010)?
in order to properly fill in al
s derivative needs to be reported in more than one line." We understand that the variable here refers to all non-monetary QRIs. Please co
ation to facultative covers or (b) reinsurers and brokers in relation to 10 most important risk (as reported in C0020-C0270 per LoB)?
tives are as follows:1. Derivatives that were open in the previous reporting period and got closed within the current reporting period2. De
he table Information on derivative, each derivative shall be reported separately, with one line for each derivative, filling in all variables requ
al statements on the Statement of Comprehensive Income.
n the2015/2450
EU) S.05.01 orofshould this be 2015
2 December left blank todown
laying matchimplementing
the total amount of premiums
technical and
standards claims
with as reported
regard in the Society's
to the templates for the financial
submissionstatemen
of info
, which submits templates S.06.02, S.08.01 and S.08.02 quarterly, is not obliged to submit templates S.06.02, S.08.01 and S.08.02 annually
greater than 10% of TP or written premiums is written in a particular country, then that country has its own row. If less than 10% of TP or
soldhave
we in different
made a ring-fenced funds (column
working assumption C0020)?
that we should report the value of collaterals received in the form of cash as well as securities. Altho
ternal party. Suppose B has a loan payable due to entity C. Entity A issues a guarantee to entity C confirming that entity A will pay the loa
lance sheet, reporting this guarantee in the group’s S.03.0x template would result in double counting of liabilities. As such, we are of the v
hould we report
we calculate this amount
cashflows in negative
at intervals or positivethan
less frequently value? At the
yearly e.g. moment
every twowe are reporting
years, thethe
then ..."But Swap outflow
request amount
doesn't as to
seem “Negative” value
make sense u

tions)" for all risk categories (i.e. risks accepted during the period etc.) of S.29.04 need to reconcile with "C0100-C0110/R0330" of S.29.03.
0" represents the amount of "claims/benefits" and "expenses" respectively during the period that are not included in Best Estimate. Claim
al QRT (reference date 31/12/2016) even it reflects annual movements on own funds? Isn't this report meant to be reported for the first ti
r of contracts(C0040)
bcatagory intoofdifferent
within). In one the firstparts?
CIC tables there was an explicit note that "XT" should be used for CIC 7, 8 and 9. Unfortunately in the
oogle we found MSFA saying that EIOPA
or one non-life line of business, as defined recently gave
in Annex guidance
I to thatRegulation
Delegated CIC71 should
(EU)have valuation
2015/35, methodthe
represents 1 "Quoted market
total claims priceoriginati
reserves in active
ngles representing the total of one SII line of business) should be equal to Gross Best Estimate Claims Provision, Ceded Best Estimate Claim
ritten shall comprise all amounts due during the financial year in respect of insurance contracts" (cell R0020 S.04.01; C0210 to C0280/R141
erpe3 of the IGT
below, reporting:1.
there does not appear IGTsto
between
be clearInsurance-reinsurance
guidance in respect ofundertakings
IGT treatment & for
other undertakings2.
SR.02.01.01 - individualInsurance
material–RFF
reinsurance
submission unde
and
F’s – should be submitted gross of IGT since the SCR is also based on gross of IGT basis as per 1.44RP of the Group – RP is derived as Group
ontent
ariation ofof
submission and SCR
TP themselves – is for each material
supposed matching adjustment
to be conquered portfolios
in S.29.03. ?Could you(MAP),
please each material
give typical ring fenced
Life/Health fund (RFF)
examples and the rema
of circumstances
nt for salvages and subrogations) were supposed to be taken from Cover A1 (now S.05.01). In the current version of the QRTs and LOGs, s
remiums under SII principles that are not included in Best Estimate. Best Estimates have to take into account written premiums so how is i
sent 90% of the Total Technical Provisions as a whole and Gross Best Estimate (referred to direct business) of any line of business." Withou
 per the product code for "annuities stemming from non-life insurance obligations" should be "784". Should this code be used in S.14.01 or
cident Year" basis? Unlike other QRTs, it has not been specified if S.29.04 is required on one of the two basis or both.
estriction.
an or equalIsto this
thepenalty
TP as a/ whole
restriction separate
and BEL (net offrom whether this
reinsurance) fromdeposit is pledged
S.12.01, or collateralamounts
less the transitional or not? For example,
on TP if youand
as a whole have a bank
BEL. This isa
MCR calculation from the TP as a whole and best estimate figures on S.12.01 as suggested by the validation formula, instead of starting w
expect that the balances should be reported as "QMP - quoted market price".
eld. In case of interest rate derivatives the price can be either zero (e.g. price at inception of the most familiar derivatives) or extremely lo
ther guidance is required on how to report the notional amount for forwards. Given C0140 is not applicable how to report for cases wher
to
hendisclose their inflation
underwritten throughswaps in the
non-EEA derivatives
branches QRT's
(C0070: (s.08.01of
“Amount and
thes.08.02).
businessMore precisely by
underwritten they
allwould likebranches.”
non–EEA to know if they are classified
and C0110: “Amou
for
.01.01.04 and SR.01.01.04 is consistent with this logic. However, the only entries for these S.26/27 QRTs in S.01.01.04 and SR.01.01.04 aw
non-EEA branches (“Material non-EEA shall be reported when needed to report at least 90% of the gross written premiums or if gross
e QRTs because they have no SF entities consolidated on Method 1?
iness accepted would record a reduction in its cash and a receivable from the clients recorded as Deposits to Cedants (CIC 75). This transa
=ng1001.
to EIOPA rules,
Unit link assignedunit
portfolio: to CIC code category
percentage of par 2amount
- “Corporate bonds”
S2 price = 101,and
parnamely
amountto=CIC
100code 26 and 27 respectively. If a covered bond p
wo different lines using
OPA-CP-009/2011, Finaltwo different
Report on CPprices will have
No.14/036) theto be reported
approach also on
adopted table
by the "information
Group on assets".
to compute Please(QRT
the duration confirm.
S.06.02-S.08.01) for
05 (6M
field PRIBOR-10bp,
S.30.04 11/19/2027)
C0170 (annotations). should
Even have
if this lastafield
duration greater
is relevant tothan 1 (about 11ys).
the reinsurers data We kindly ask if the approach adopted is correct a
C0130 field we would need to be able to enter negative and positive values (as we have USD/GBP and GBP/USD forwards), is this currentl
buy leg &+"
for "15 of the forward?
years The example
that is paid in 111reporting
in the current seems more logical
period and and
this easier
shouldtobeimplement
included inthan
the the response
"total" to 87. Hence the "total" amo
field, R0260.
ed or open?(ii)
which value hasIf to
this
befield is open,
indicate what
? Point amount
“1” is expected
or point “2” (both to
arebecash).7.
reportingIfhere: (a) Cumulative
a counterpart has notpaid claims for
an external all years
rating but it"15 &+" i.e. paid
is provided of a
after the first
ts without DPFpicture sent in April, has the Company to send possible variations during the year ? For example is it required to send a new

nsequences of non following the indicated threshold provided by the EIOPA and by alway providing detailed informations rather than aggr
cceptand
thod the looks-through
declaration as theit will offer more
Collective detailed Funds
Investment information
(CIU) ittoowns
analyzeandor will EIOPA
controls reject every
to display the submission
asset andas it's notline
security consistent with can
by line, how the
notas
but specific
pledged assets within the
as collateral CIU),
will form would
part ofyou expect
the every
S.03.01 (oldasset
BS-C1B)/ security / cashPledged"
"Collateral balance section
within the CIU to be
in column split as 50%, or would it be
C0020?
ance sheet) disclosed in S.11.01 (old D6) will form
ung) and bonded loans/promissory notes (Schuldscheindarlehen)? part of the S.03.01 (Old BS-C1B) "Collateral held" section in column C0020?
fiedC0500
n, as 8 (loans). Nevertheless,
Subordinated we've
liabilities : Thisbeen told
is the by some
value authorities liabilities
of subordinated that theyheld
expect theseparticipation
in each assets to be that
classified
are not as financial
1 (government bonds
and credit ins
to the log, it is subordinated liabilities held in each participation, not in each undertaking?
possible to remove the identical datapoint before the next taxonomy):a) To not open the cell R0320.C0050 of the template S.23.01.01b)
ay anything
lculated apparently
is stated as "netabout this case.So could you give me your position on this subject please?
of taxes".
value is €X and the policyholder
references to "NSLT" deleted. This recieves (1-T%)*€Xinwhere
was referenced T% is the identified
the "Mistakes policyholder personal
in the tax charge,
Final Report thenconsultations
on public is the surrender value that
No.14/052 andgoe
1
,onal
we government
would appreciate confirmation
or local authority. as to whether Health SLT applies to S.27.01 or not.
.d be b). But I am not entirely convinced that validation for C0120/R0600 would be meaningful. It depends on the fact if C0100/R0600 and

Fond de prêts à l'économie" (NOVO 1 and NOVO 2 http://news-banques.com/lancement-fonds-prets-leconomie-novo-1-2-dotes-…).Regar

ys an amount in one currency, and receives an equivalent amount in a different currency resulting from the conversion using the contract
do we
0080 use forthe
requires yearend
Name2016?
of the Supervisory Authority responsible for the supervision of the individual undertaking which category falls und
values in column C0100 for Other regulated undertakings or column C0110 for Non-regulated undertakings?
Reinsurer’s liability) or the Plafond (Limit + Priority). In the definition of C0230 it is mentioned “Limit minus Priority” implying C0210 is the
out investment expenses? Should that be excluded too or included in “future expenses“?
(C0120) and Issuer Country (C0270) should not be filled. However, column Country of custody (C0110) should be filled with the issuer cou
urniture and computers
) reinsurance, we only haveandlife
office machineryAs
reinsurance. come
suchunder CIC code
we assume 95 i.e.Limit
that:- Plant(C0210
and equipment (for own use)?
& C0220) represents Shouldlimit
the treaty theyper
also
lifebe
forrepor
each
ed purely to catastrophe or excess of loss reinsurance, none of which we have. What do you expect for
e Solvency Capital Requirement for undertakings under method 1 as defined in Article 230 of Directive 2009/138/EC” other treaties like Quota Share or
nt for companies consolidated using the adjusted equity method, Article 335 1 (d) in the delegated Regulation (EU) No 2015/35, and the p
lculation of Realised Gains/Losses shall be gross of any taxes, therefore we assume that it is also gross of any fees (i.e. Policy related fees,
usly under article 73(2) of the Directive report as a composite?
p received the confirmation from the Dutch NCA (DNB) to treat NN Life Japan as an equivalence entity which may be reported under meth
ness in the QRT – S.04.01. The log file states that the information should include direct business and accepted reinsurance business (prese
t has one limit and covers multiple Solvency II LOBs. For example, a policy number has a limit of $10m. It is an A&H group line. When we ca
at gets consolidated
II LOB/Heads in the Corporate Member and Group's IFRS accounts in S.05.01 PCE QRT?
of damage?
or
should be empty, isn’t it?claim can be settled quicker than the motor vehicle liability element, for example personal injury. If we take claim
other' element of the
closed
ral collateral
comments position. Do we fill in the -Total Amount- based on report date?
is deleted."
was the one that you reffer to as paragraph 2 (according to this comment: "In S.36.03 the second paragraph of the general comments is re
URO. The Swap in- and outflow of this IRS Swap is paid in USD. Which date of the FX rate (USD/EUR) should we use for the reporting of the
he document COMMISSION IMPLEMENTING REGULATION (EU) 2016/1868 of 20 October 2016.
mns have been, e.g., 'Type of code SPV' in S.31.02.01. Where can we find the corresponding annotated templates such that, e.g., metric is
atement how has the
(MAPs) reported field
in the to be
“SR” filledSpecifically,
QRTs? ? would you expect the risk margin to be included in the MAP Technical Provisions in SR.12
you expect the SCR for the MAP to be reported
hat it means: "12 – Not reported as no parent undertakingin SR.25.02, as
is this is also not part
a mixed–activity of the assigned
insurance holding portfolio? Our current
company where they areinterpretation
part of a groui
T would have to be submitted on group level, containing all the relevant information from the solo subsidiaries and therefore submission o
eporting for
ividends date ) for
the an intra-group
current loan paid
year including should
or any accrued
declared butinterest
unpaid be included
dividends =>insituation
the balance. In additional,
2) since should
the dividend interestinon
is declared OFthe loan be
= declared

ata starting from the first time application of Directive 2009/138/EC is not required but might be filled in a best effort basis. For the first re
provide the historical data in S16.01 starting from the first year of reporting?
chnical Insurance,
nd S.30.04.01 Reinsurance
is related, andonly
with the Retrocession
difference business relatedbeing:§
in row ordering collateral?- S.30.03.01
0 - Other investments (includingrow
includes a Multiline receivables)?
for those treaties with mo
og is clear that external rating (and credit quality step) disclosure is not required for Internal Model entities using Internal Model ratings.
s, that would qualify as participations under the Solvency II rules, are included within the scope of S.36.01. Holdings within investment fu
le? RM is not captured for sure, right?
risthe annotated
unlimited, templates.
which amount Because
has to bethe entry is?to be presented to zero decimal places (it is not a monetary item), the only expected entr
reported

ance with
the OEs an actuarial
should interest
categorize rate that2,may
the product, or 4change
or other? over the lifetime of contracts. PVbenefits exceeds PVpremiums, both discounted usin
u expect to see paid terminal bonus though it was reserved to
mium in the future without additional guarantee according amount
under paid, for
provision which category
premium should
refunds we use, 2 or 4?
(RfB)?
two MAP, but we would like to confirm that it’s not possible to have a MA portfolio and a RFF with the same ID code.
mple) also need
20) should onlyto have unique
contain ID codes.
the currency with the largest shock increase and decrease respectively.
nerwould be that
variation these columns
categories (i.e. withinshould
cells contain the fulletc.)
R0190, R0200 amount
underandtheC0060/C0080 only theoflargest
‘Summary Analysis parts.
Variation Can you
of Excess ofplease
Assets confirm this interp
over Liabilities’. As
cessary amendments to the LOG guidance for cell R0210?
8/EC , are required for the triangles referred claims paid and reported but not yet settled claims, as specified in sub-paragraphs ii)1), ii)3),
hat historical
needs detailedindata
to be reported the must
filing be provided
entitie's starting
reporting from theOur
currency. firstquestion
year of reporting?
surrounds determining the appropriate FX Rate to use to make
ried out using the closing FX Rate as of the reporting date (i.e. 31/12/2016)?; or2) Should the conversion from Original Currency to Repo
s, each
ided of which
only uniquely
for these appears
derivatives, forinwhich
that pool - i.e. does not
the undertaking appear
holds in any otherinstrument
the underlying pool backing RMBS.
of the Could you
derivative in itsconfirm thatWe
portfolio. thewould
correct
likecl
cessive, in particular because the next sentence of the description states that an index should always be provided.Otherwise,
ment to also include such “recourse to a pool of assets” that secures (or "covers") a covered bond, and for this we would welcome some fu could you ex
d seem evident then that on the basis of the connection made between C0020 and C0030 in S.03.01 that in Cell R0100/C0030 we should p
rsicherung.
ssuing Thepolicy
a single sum insured
includingis the
unlimited for each
list of ships withperson. How
relevant sumweinsured,
should isselect the only
this one 10 greatest
risk? Is risks?And for S.21.03:
the sum insured to beWe have only
reported 1 brao
the sum
Y) which data conditions have to be reported in March YYYY ? Conditions relevant treaties with inception date 01/07/YYYY-1 or 01/07/YYY

for Accident
port? year. Can
Is it applicable when both be enteredthe
determining forreporting
the same obligation
legal entity?
(i.e. provision that the template is required to be submitted if one single cu
which are covered by unit-linked assets (collective investment undertakings) with underlying investments in foreign currencies - should the
ulatedalso
R0280 as defined
capturebyallthe Directive.In
lines of Life RAS.06.03 - C0060 tthe value is "Total amount" defined as "Total amount invested by asset category, co
business.
n “Final report 14-055” (which implies that C0100/R0240-R0250 captures only WP business).
r plain vanilla
ompany swapsfunds
owns both (CIC -D1)?
for example:CAU/ISIN/UK1234567890+USDCAU/ISIN/UK1234567890+EUR
ralance
UK1234567890 as single fund
sheet pos. R0410) or other (therefore group
receivables the USD and EUR denominated fund) and perform look-through or should it be considere
(R0380)?
usable), this is why we think that receivables position (R0380) is more appropriate than R0410 for cash collaterals.
remium Income for the contract period. Can you clarify the definition of “contract period” – is this the year ahead, in keeping with the fo
y LoB. Can you confirm the criteria to be used to identify the top 10 risks given that a savings product with the same sum assured as a pro
ave identified that the majority of our external reinsurance treaties do not carry a specific expiry date - The expiry date is usually stated as
y unit linked and index linked contracts. Does this identification also apply to fields C0070 – C0110? As unit linked investments are by defin
elling or maturity value
and transitionals, whereas andArticle
the value at the
44 (2a) endDirective
of the of the prior reporting
includes year end. additional
the following Unrealizedassessments:•
gains and losses (C0110) are calculated
Sensitivity as theu
to assumptions
art of the Group RSR?
s.around?
We think that XT79 is most appropriate but in that case, the validation rule BV372 says that it should be reported as "Deposits other tha
s half
defined as thewhich
the price, sale ofinsecurities together with an agreement for the seller to buy back the securities at a later date.”This implies the selle
reality is not.
0020/C0100 £100 EEA member Germany
or all branches,
template on the
to include thisbasis that C0060 is the sum of C0100 for all branches, C0060 validates to (C0020 + C0050). C0050 is the sum of C0
entry
ce
er regions (via DIV value in theRate.
and Movements at Closing But if we do that,
aforementioned then the Opening Balance next year will NOT equal the Closing Balance of this year.
formula).
m,other) "instantaneous
ndertakings loss" the
within the group, orb)identification
L(windstorm,other) where
code will DIV = 1 (therefore
be provided disregrading
by the group possible
according to one ofdiversification effect).patterns".
the two predefined
on-regulated
nd therefore theundertakings
exposures to which
thosedoderivatives
not have LEI
arecodes. In case
reported these
net of undertakings
collateral) are we have LEI code then
also supposed these
to “look need tothe
through” be reported
collateralwith th
accou
entities in the scope of group supervision and third parties. Does this mean we are required to look through unregulated participations (ot
alculated by weighting with:- cash-flows discounted with RFR curve- undiscounted cash-flows
ID Code (C0090) a number of characteristics. It is possible to have, for a specific Product ID Code, several different versions of a product, e
uld the Total SII Amount be populated without Unit SII Price & Quanity values? In case Unit SII Price to be populated how to reckon the U
it’s why I would like to have your input on this.
over liabilities attributable to basic own fund items (excluding the reconciliation reserve)” needs to equal the account r0730 “Other basic o
writing years? In credit and suretyship, multiple risks can be bundled in one claim resulting in a possibility of the claim being split over multi
01, r0160,c0010}
OPAplease
you to correct the validation
confirm if I am rightBV505 as suggested
with my above?
following understandig of theInstructions:For example: A Bond is listed in Frankfurter Börse/Germ
or "Schuldscheindarlehen" which are commonin Germany. They are not listed and are not tradeable in my opinion. Am Iright, that those C
For cell
ption 2:C0010
Setting(Name of external
an external counterparty)
code (as you did for of
the37.01 which
S.06.02 andthe
theinstructions
S.23.04 ). define as "the name of the external counterparty of the gr

oth
hemLife and Non-Life.The
is applicable Option
to cash und "both Life
deposits. andvaluation
Which Non-Life"method
triggersisthe validation
in your rule
opinion thatsuitable
most templateforS.28.02 hasdeposits?
cash und to be submitted.We have a
g shareholders' fund is the balance sheet value of shareholders' interest in a company. Is our understanding correct?
, "^None")". Our understanding of this validation is that LEI code can be either numeric or alphanumeric with 20 characters. If you clarify
porting
g (homeTemplate
country +required
five mainoncountries)?
a year-to-date or quarter-to-date basis? For example, at Q2 would a group or solo entity submit 6 months w
of the total gross written premiums, is it correct that no additional country is requested to be reported in order to reach a coverage of at
ethe amounts
contracts have
that haveto either
be netfinancial
of subrogation. Oftencontractual
guarantees, companiesoptions,
set the case status
or both to “settled”
as far when the
as the technical obligations
provision to the reflect
calculation beneficiary are
the exist
o other option) should be disclosed under S.12.01? Where this is not under “with options and guarantees”, can you please clarify why not
– what EIOPA expects me to fill in cells Assets/Liabilities after the shock (shock being e.g. 25% decrease in the value of assets):imagine tha
l effective rate
equivalent calculated
"Acquisition as the single
expenses" discount
row R2210 forrate
Life insurance entities in the QRT S.05.01 does not include the three words "including ren
latility adjustment on basic own funds. In our view, that number can be arrived at by using the following simple formula.C0070 = C0060 –
unted benefits for accepted reinsurance:· The template requires total accepted reinsurance benefits to be split between FGB and FDB
ance accepted column should be completed on the basis that it relates to with-profits business only (i.e. C0110 instead of C0100). It shou
emplate S.21.01 shows “the distribution, in (predefined) brackets, of the claims incurred during the reporting year” suggesting a relation to
except CIC 71, 75, 8 and 9. This means the position has to be filled for call money accounts and fixed-term deposit accounts, which fall into
est" on their report (and for the XBRL file). Would it be ok to keep doing so, or do they have to use the value from the point 1 as soon as po
einsurance undertakings in the group.(a) Has the group to submit an empty template or (b) does the group not submit the template but st
ated templates,
of data? however,
The taxonomy in describe the reference
force at the field as having
date aof"pure" metric,
the initial which (per
submission, or our reading
the last of the filing manual) means a non-monetary
taxonomy?
uropean Authority, and so has to be resubmitted 3 months after the initial report, then for the re-submission, the entity shall use the taxon
– Triggering Event of Guarantee field only needs to be completed where the value inColumn C0050 – Receiver of guarantee belonging to
he formulas
claims given
-losses for the
carried columns C0050,
forward)where it is C0070
knownand C0090
only:α thatare correct.
is based onThis is because
the number of of theReinsured
Lives following (i.e.
aspects:1.
< 1000 =As
50%of ;our understandi
≥ 1000 = 70%);
ave the fields empty and to report the formula in the annotations field ?
k need to satisfy the validations, therefore:- for option a) the liab. after shock (CR0100/0070) = 140- for option b) the liab. after shock (CR0

ehat compose
values. As thethe claim itself
amounts havebut
to excludes
be net of any expenses”
subrogation suggesting
and full exclusion
non-cumulative, there of
is aexpenses.
possibilityAtofthe samenegative
having time Annex II, log
values filespayment
in the of temp
nd, that this question relates to the payment triangle (cells C0010 to C0160/R0100 to R0250 and the corresponding reinsurance recoveries
 t rate swaps (D1) and currency swaps (D2) as well. Swaps involve exchange of cash flows between two parties based on a notional principa
ew),
forweinterest ratethe
shall add swaps (D1) and
ISO 4217 currency
alphabetic swaps
code (D2)?
of the currency to the Asset ID code only in cases of assets issued in two or more different c
of assets with same ISIN code and same currency but issued in two or more different markets (so called Multimarket). Should this fact be
e asked a number of people in the industry and either they don't know or say that it will be very difficult. The instructions are confusing an
e? Is it R0100/C0030
cell correct to say instead
that EIOPA will provide the
of R0100/C0020. table
This ? in the legislation. In the previous versions of QRT there is no mention of reporting
is new
030, I wonder what possibly can be included in the R0100/C0020? What kind of assets (except reinsurance rec.) are sensitive to life udw s
s the number of columns (Top 5 countries) predefined? Or is it possible to have more than 5 countries (in addition of the home country) in
hs:positive
5R0100 sign and an
Ordinary expense
share always
capital (grosswith a negative
of own shares):sign?
10
ng the R0340 and R0490 respectively. LOG for S.17.01 states:R0490 = "Indicate the amount of Technical provisions without volatility adjust
" (cells number: C0090_R2700, C0090_R2710, C0090_R2720, C0090_R2730 and C0090_R2740).
d out, and such that the cells meet the xbrl rules?
of business
epted that are potentially
reinsurance.Shall the dataunlimited
reflect thee.g bodily injury
contracts claims. There
and products in theisportfolio
no defined sumdirect
of the insured so should
insurer or thethis be reorted
contracts in onereinsurer
between top ban
nsurer and direct
d columns) is not insurer? Or the
defined by to the number
EIOPA (it is of contracts
missing inlist
in the theofportfolio of theThis
validations)? direct insurer
type that areissubject
of validation to thefor
introduced reinsurance contract?
the S.17.01.01 (tech
only required for the SR.25, SR.26 and SR.27 QRTs. This is on the basis that only the EIOPA Log instructions for these QRTs explicitly menti
s is not the case – instead this feedback implies that sub-fund reporting is required for all SR QRTs where RFF/MAP reporting is required (e
90 - "Validity Period (expiry date".The LOG states that the item is not to reported if a contract is continuous and ends by one of the partie
ldpartially
be equal at to
different points in
the Property, time.
held for In ouruse
own opinion this leadsintothe
that reported different maturity
reporting dates
template for a single derivativewe
S.06.02.Unfortunately, id have
code.But
many the combination
buildings, whi
01.01, specifically for “Index-linked and unit-linked insurance” business in column C0030. We have assumed that this column captureswou
tegories) and different CIC categories, even if it is still the same building?Or should we assign to each building only one CIC code? This bot
300 / C0030 should capture all business in the “Index-linked and unit-linked insurance” column (pure unit-linked business and the unit-link
onlate"
thefor S.05.02insurer’s
acquired and S.12.02. Could(as
full period youper
please clarifyOr
the solo)? when thisthe
should template is not
scope be due?toInstructions
limited the proportionare not clear. activity occurring from th
of trading
ity lending and repo – the QRT requires contracts closed over the period to be listed (which may fall prior to the insurer acquisition).
)aturity
to be included
dates fellinbefore
the count as well? reference date?
the reporting
er,
o bewhich requires
reported that
in the thetagged
XBRL borrower fileprovides
with factthevaluelender
beingwith
"0"collateral”. Does this
e.g. R0040/C0010 meanU/w
(Health that risk)
securities
is not lending where
applicable thebusiness
to our borrower does
- shoul

rted but not Settled Claims (RBNS) – Year end (discounted data)”. Is this item to be reported on the discounted basis? Word “discounted”
OTC-traded but still highly liquid with high trading volumes and low bid/ask spreads?
other liabilities and other assets related to these products (other than investments, reinsurance recoverables and technical provisions) sh

orwhether
to report thewere
they risks open
with multiple
or closedcounterparties?
at the reporting date.”
everse repo contracts which were closed before reporting date in S.10.01?
ification regarding how this amout is to be consered in other rows, such as R0290, R0500, etc?
par amount to be empty in case of CIC=9 (Property) but we have found no reference in the technical specifications. Could you please comm
his. We see three possibilities:1) It should not be reported2) It should be the value of only the assets under the chosen currency scenario, a
he exposure
insured ? is not material and we do not apply the lookthrough for SCR calculation?
terparts ?
report is run in Reporting Currency (LC) what are the correct values to be shown here?In our opinion it is not reasonable to calculate an av
nd non-life
ately insurance
in as many activity"
lines as needed is in
appopriate for reinsurance
order to properly fill in allcompany
variablespursuing
requestedboth life and
in that non-life
table. business
If for the or is ittwo
same asset reserved
valuesfor
cancomposi
be attr
es on the table Information on positions held or should the positions be aggregated and reported in only one line?
ould be populated only where a guarantee rate is provided in the contract. While being common in some markets, this is not usually found
efits (cash surrender values, maturity and death benefits), however, there is no explicit reference of any guaranteed rate provided in these
CR + SCR
lower forthe
than entities
net TPincluded with D&A
as presented method?
in the S.28.02 non-life activities. It does not make sense to me. How come that TP for LoB should be lo
ance/SPV) best estimate and TP calculated as a whole" for non-life activities is lower than the amount reported in template S.17.01 for Inc
tion to non-life business (including Non-SLT Health) only for the direct business. There shall be a separate template for each line of busines
s does not state explicitly that it only relates to over-the-counter derivatives as does the LOG for C0290. It would be logical for these cells
e to over-the-counter
xcluded derivatives.
from IGT reporting when considered individually against the thresholds for significant and very significant, these transactions mus
What exactly we can understand underthe
ay not resolve all our doubts regarding thecorrect
term "similar transaction"?
interpretation of theWe
termapply the threshold
"intragroup on individualWhat
TRANSACTIONS". transactions. Do we need
is the expected to m
interpret
gnized in the solo Solvency II balance sheets which are eliminated during consolidation?
ally rented. As we use only one Asset ID code per building, we can assign only one CIC code in the S.06.02.01.02 template (which is XT93 i
he externalor
ategories) should
rating we assign
of the in EBS the whole
instrument/assets market
rather value
than the of the rating
external mixed-use
of thebuildings to either
counterparty. As own-used
derivativesordorented property?
not have ratings we plan t
ted (i.e. following BV565_1; BV566_1; BV567_1; BV568_1), I think that the Level 2 Delegated regulation Article 165(2) is thus ignored and
dations or, if I am in fact right about aforementioned, provide with correct validations?
r field
but or direct
at the trade us to documentation
date. specifying
As of the trade date wouldthe
meansupervisory purpose.
ever since Wedate.
the trade couldInnot
thatfind any in
period, the
the documentation.
value for the undertaking in nil, as it is
fers
selling date", but at the transaction date. Maturity date and selling date can be two very different things.
of the CIC for US treasury bonds? We are currently representing this as US, but should this still be the case if they are trading on other
es precendence?
g through documentation, prospectuses, KIDs - but the information is unavailable. We now intend to reach out to fund manager to see if w
how to proceed.
ncurred during accounting year (profit and loss type figures) vs cumulative claims incurred amounts (actuarial incurred triangle, latest diag
his particular
firm (as required log file thatDelegated
by the would make the correct
Regulation interpretation clear
for large/complex to us. for instance), because C0350 is not to be reported (the LOG st
exposures,
ernal and internal rating fields (ie there is no similar requirement that fields C0210 to C0230 inclusive are not to be reported where C0240
aragraph S.2.18.(c) defines a distinction between reporting accuracy and validation accuracy. And am I correct in reading in line b. that the
nvestment portfolio
the preparatory is higher
report than 100has
one company mln, the validation
reported repos asbetween
negativethe detailed
assets withlist of assetsSIIand
a negative the(C0170)
value balancewith
sheetthe
will
CICnot produce
C0290 = XTa24
vali
“M
s an asset. We believe the reporting is wrong and that repos should only be reported with a positive number with CIC = XT 24 when you ar
or Groups?
p’.In our interpretation, internal guarantees are those where both guaranteed and guarantor are companies within the same Group regar
etakings
beneficiary
madeareat atobank
be reported?a.
belonging toasthe
financial guarantee
same group receivedb.
be reported as collateralc. other
in S.36.01?
p solvency. Included in our group is a regulated Bank and under Method deposits
account is held in the bank belonging to the same group, or should only be reported
1, we include as IGT
its sectoral between
capital the insurance
requirements in theundertaking a
consolidated
Sectoral capital
alculation, e.g. requirements?
undertakings inWe thenote that there
US where is specific line
the equivalence on R0160 where the Capital requirement for business operated in accord
is granted?
d viacheck
tion D&A?BV136 R0220/C0100 should be the sum of R0210/C0100 (add-ons) and R0200/C0100.
int a) of(S.29.01,
mplates the Commission
S.29.02, Delegated Regulation.
S.29.03, S.29.04), Should theinvalue
the movement in R0220 include
capital/reserves etc –also other
as this elements
contains of the consolidated
comparative year figures.group SCR?
mit a day 1 position. My question therefore concerns whether we are supposed to complete S.29 for 30th June 2016 as there is no compa
ded in the situation where an insurer has entered into a reinsurance arrangement without the use of an intermediary? Since blank entries
erivatives that are closed and therefore are no longer owned by the undertaking. This cell can not be filled as a derivative that is no longer
of the below interpretation is correct:- Sum of paid claims during the reporting year plus RBNS at the end of the reporting period.- Sum of
s”. The list of options that you can select from seems to indicate that the QRT only requires Groups to include disclosure where insurance
orated
p solvencyor not, other
capital than an existing
requirements insurance
for the remainingor consolidated
reinsurance undertaking, whichtransactions
data, intra-group assumes risks frombe
should insurance
eliminated,or reinsurance undertakin
while intra-group tran
oertaking,
we havehas to apply this rule? Or IGT has to be eliminated whatever the type (RFF, MAP or remaining part of the business)?
an obligation to pay additional proceeds to the vendor where certain stipulated thresholds are exceeded, how is the maximu
ditional amounts are computed as a percentage of the excess. Please advise.
bonds,Intype
ssets". the 1preparatory
securitisations etc. The
reporting wetemplate
have seenalso has cells
different to shown
reporting thedifferent
from effect oncompanies
liabilities. on
This seems inconsistment
"Investment funds". NAV with the are
prices instruc
nor
arket
0? defined as a MTF according to directive 2014/65/EU. Is there a more exact definiton on alternative 1. "quoted market price in active
ms of SCR template should this be S.23.01.04-R0630/c0100 = S.23.01.04-R0520/C0010 / (S.25.02.04-(R0220 - R0500)/C0100)?
the ratio of collective investments undertakings held by the undertaking to total investments, measured as the ratio between item C0010
ties – Amount") in the individual and group version of the QRT S.23.04?In both cases the log-file requests: "This is the amount of individua
lvency
ld II price) on
be reported in Template
this form.S.06.02?
However, Should it be filledforasXBRL
the validation decimal number,information
comparing e.g. 1,0234,reported
percentage number,
in this form ande.g.that
102,34, or percentage
reported on S.17.01.0wit
es these are to be delivered or not but there are partly examples listed, which can be interpreted differently with respect to the exclusion
bonds,
not a duration
elsewhere can be
shown', thedetermined
item 'Otherunder certain conditions.
investments' or all itemsCan
not this be delivered
belonging then
to other CICalso in such cases (e.g. for CIC 42 - Equity funds)
categories?
CICHowever,
d). code for the itemguidance
C0210 'Other investments'. The second
states that unit-linked case would
contracts imply
should be that 'Any other
excluded assets, not
from C0210. So, elsewhere
should theshown' would
disclosures in not be includ
C0170-C021
ranteed rates be sufficient, or do you need information to allow you to judge materiality (e.g. a weighted average guaranteed rate)? The
otation currency of an asset with ISO code 4217. In practice there are still investments that are quoted in "Deutsch Mark" (or other pre-EU
eld refers to "interest bearing securities". Does it mean that this field should be left empty in case of loans? If yes, does it mean that the fie
UR
xityhedged classthan
and effort of a otherwise
USD mutual funds. How
(additional do you
sorting andreport the fund
aggregation instruments
process weights
after the with regardsprocess
first aggregation to the by
hedging
Asset of the EUR/ classes
Category Currency?
s is 100% clean. For eg. no closed list value is foreseen for missing countries values. Undertakings cannot afford to complete missing infor
documented neither on the official QRTs (Oct release) nor on the accompanying log. Please clarify.
y indication on how to split the Risk Margin per currency? Shall we calculate the SCR RU by isolating each currency, as it is advised for the R
and CIC category 9 – Property." but at the same time "None" is one of the allowed values for "Type of code". This means that for CIC 71,
S.16.01.01 refer to a Best Estimate. Is it the Best Estimate gross of reinsurance? Or the one that is net of reinsurance?
against BV90 the validation is given as "{r0290/c0020}={r0010}+{r0030}+{r0040}+{r0070}+{r0130}+{r0180}+{r0200}-{r0280}" and for BV89
settlement (settlement date) takes place first after the reporting date.
or three
ing weekslogic
calculation beforefor the date
a QRI, of issue required,
wherever (trading before
in all ofissue
the date), where settlement
QRTs whereas datehas
in the ITS this is after
beenreporting
separated date.Is
out asthis
partassumption corre
of CP-14-047 as
047-Annex.pdf" which still does not seem to be complete as quite a few of the calculations logic are missing e.g. S.25.02.04
ets”. In column C0290 “CIC” it says “Identify the ISO 3166-1-alpha-2 country code where the asset is listed in. An asset is considered as bei related calcula
eher
first
thetwo lettersofshould
purpose be “XL”,really
the template despite that
is to prices
collect may be quoted
information on aand
on gains daily basisfor
losses byassets
the fund management
held in unit-linkedcompany. We would
and index-linked like to
contract
onder whether the intention is for the reporting undertakings to report acquisition price (C0160) for assets held in unit-linked and index-lin
uantity (A22). Can you please clarify for items which are classified as having decimal data type be reported in any number of decimal place
e Quantity(A22) value is zero?
ent of that group that reports the QRT?
but tehnical provisions on gross and net basis for life business are less then 0,1% of total technical provisions. Is in this case possible to use
ds?We believe that it should be K.66.30 Fund management activities (not K.64.30 Trusts, funds and similar financial entities), is this correc
management company (and
e/Non-Life/Ring-fenced not the particular
funds/Other mutual fund) in the field
internal funds/Shareholders' C0210 (Issuer Code).
funds/General.

yS.08.01
are veryand S.02.01.
helpfull Candrawing
in the you please clarify
up of what is the
requirements forerror tolerance threshold
our information systems.inWe
these
are validations
wondering as the investments
however template
why they differ fromrequire
the te
e.If the difference is not intentional, can you please indicate which template will be adjusted and in what timeframe.
dds with the definition in the log for s.25.01 as this different definition would also include immaterial RFFs and immaterial MAPs
and confirm
ur clients all that this is
the data also consistent
concerning across
Solvency II, inallparticular
templates?the data required for the filling of QRTs.
through approach).Are derivatives (CIC categories from A to F) included in asset category “Other Investments” (code 11 - field C0060)?
h in-flows and out-flows reflected in the best estimate while S.14.01.01 is populated with a listing of premium and claim cash-flows. Which
field
quires (alphabetic, alphanumeric,
all funds that numeric,
are on S.06.03 number of
to be reported onchars)
S.06.02?2.asInwell.
respect of QRTfrom
However, S.30.03
ourand S.30.04: afterforthe
understanding, first report
group pictureS.06.03
sent in the
April, ha
elim
ST EXIST A COMBINATION S.06.02.b.Table2.C0040/S.06.02.b.Table2.C0050 WHERE (S.06.02.b.Table2.C0040 = S.06.03.b.C0040 AND S.06.0
hould
which distinguish
incorporates between Total return
both external swap under
and internal ratingSwaps
for SCRand Total return
calculation, weswap under
assume Credit derivatives.
all ratings are classed as internal ratings and reported
he value of assets that are subjet to spread risk by their nature (e.g. and most typically central government bonds denominated and funde
denominated and funded in the currency of that member state, am I obliged to include this value into the A14 cell or not?
pure fair value approach is not something captured by companies today and cannot be determined without significant complexity. We are
n the S.25.01 log and further in the “Guidelines to Ring Fenced Funds” paper released by EIOPA (also included in the appendix below). Co
hether the formula is correct? The omission of ‘diversification’ (C0030/R0060) from the denominator means that the adjustment will be
on net written
s becomes premiums as a volume measure. However definition of written premiums (DA art. 1 point 11) for reinsurance contracts – bo
conflictive.
o be used. A contract is either 1 or 2 or 3. Number 4 is not an “or” anymore but an “and”.
s”
es hold by the Austrian insurers.
for Fund00001.MAP and Fund00001.RFF_RP rows and if so please confirm the setting to be used for C0120
a fund which splits into MAP and remaining RFF parts.
had been indicated that information on historical data is not required but may be filled in a best effort basis. However this has been dropp
of
onunderwriters.
expenses definition provided in S.05.01.01 - premiums, claims & expenses by line of business LOG.
aries
platefor the underwriters?
S.36.03. is notapplicable to facultative reinsurance and co-insurance contracts. Please confirm our understanding.
well as co-insurance contracts,Please provide us with a detailed guidance how the field C0130 (K6 - Net Receivables) is to be calculated for
d annual submission of information for groups and it should contain all collective investment undertakings in the undertaking's portfolio at
d products
be reported
thatasare
an‘pension
asset in the reports S.26.03
entitlements’We and S.26.04?
would like to ask for more detailed definition as we are unsure if part of our products should
precise definition is needed.
or a given
sition scenario
costs, but onlydoes
the itpremiums/coupons.
mean that providing data under
Therefore - if such circumstances
the Swap was sold -will
we fail thehave
would XBRLthe
validation?
difference between sale price and zero
on?
he informationare
e "monetary" referred to in
required toArticle 314(1)(a)
be in the andcurrency.
reporting (b) of Commission
However, Delegated
in the LOGsRegulation (EU) 2015/35.
for form S.19.01, However,
it has been we are
indicated wondering
that why
the informati
cy, unless otherwise stated in the specific LOGs or is the requirement to report in original currencies only applies to this form with all othe
ry could be reported per FPS within S.04.02.01 - Information on class 10 in Part A of Annex I of Solvency II Directive, excluding carrier's liab
atching adjustment portfolio and the remaining part, this triggers irrelevance in types of QRT "S.26.xx.b". Indeed in the "SCR-B2A-S.25.01.
this characteristinc on our clients' securities and are having a difficult time. If you have examples that would be great as well.
allocated to the
o contracts openLife
at QRTs.What
the end of theis the situation
reporting for IBNR on Motor TPL annuities ?
period.
rting (financial stability purpose reporting) of closed contract, the requirement is to report only contracts closed during the quarter rather
hod entities (using the same CIC codes as for the consolidation method entities) in the denominator of the formula so that we are compar
 uess3 juin
this ?Where can ithe
information findscreen
information about the "Look through" for the S.08.01 ? Is it requested ?
goes black.
0010)
We are and Solvency
unsure howIto (C0030).
interpretPlease confirm
Solvency that (C0230
II value Solvency I basis
(A28)) foristhis
the report.
same asInStatutory
the templateAccounts basis is(C0020).
this value definedThe CP value
as the refersoftothe
Annex
der
(C0160 (A18)) unless there have been cash flows during the term of the derivative contract. Is this how we
balance sheet involved in lending or repurchase agreements, with maturity date falling after the reporting reference date represent more should interpret this reporting
ecovers
cannot find any
– Basic (oldreference to cell RC0220
Re-J1 – Basic),and in the
S.30.02. reporting template
– Facultative covers (infor
termsS.02.01. Also, is itexposure)
of reinsured a correct–interpretation
Shares (old Re-J1that–the calculation
Shares) sho
are applic
rting package" provided of EIOPA we would be happy for clarification on the level of applicability.
fined?Why
ranteed death there are noconstitute
benefit code positions provided for
a non-financial Total value of all currencies and Value of remaining other currencies?
guarantee?
ue is defined as the value of the units. In this
et the SCR in cell B50, and total eligible own funds to meetcase the basis the
for setting
MCR inthe cellsurrender value is pre-determined
B51. The technical but the
annex II states that amount
these valuesitself
shouldis not
be ke
unds. In that case both the eligible own funds to meet the MCR and the MCR itself are brought in on a local regulatory basis rather than a
alculation?
ld be the approach in the following cases:1) the national currency is not Euro but also the insurer's reporting currency is not in the nationa
ual undertaking
d '11' or if there
,Other corporate bondare dependencies
'29' in the classification
or IR risk structured product '52'of?Thethe assets
questionreported
comesin S.06.03the
because which we should
definition consider
of CIC code 5 as "filters": "E
specifies .
?ird country insurance company, would you please advise if the equivalence test can be assessed on company basis?
r us towith
ment takea reinsurance businesstoceded
third party relating by an EU insurance
the management of a partcompany if the local
of the insurers Insurance
investment Authority
portfolio has constitutes
always permitted? outsourcing of critical
n theincrease
shall specific implementation
at least linearly at ofthe
theend
outsourcing,
of each year e.g.from
is there
0 %aduring
difference between
the year outsourcing
starting on 1 January through
2016atosegregated
100 % on 1managed account o
January 2023.”
tart date of 1/01/2016, should this 22% be increased to the next year’s stress on (or indeed before) the EOY
ce on external credit assessment institutions when they use external credit rating assessment in the calculation of technical provisions valuation date, or is it okayan to
teness of externalas
to be considered ratings?2)
facilitatingWhat are EIOPA's
effective portfolioexpectations
managementregarding the manner in which the additional assessments should be carried
by the undertaking?
facilitating effective portfolio management?
Is it possible to apply combination of methods 1 and 2 to group solvency calculation so that method 1 is applied to an insurance subgroup

ms to generated
flows its policyholders when
for debt andcalculating the volume
equity providers measure
shall not for premium
be considered risk?
predictable, unless all except immaterial part of the revenue satisfi
terial ? Does this mean, that for
dments are expected to be inforce. each "qualifying infrastructure investment", a major part (95-99%...?) of revenue should be generated by
mofyou
theinconcentration
the near future.
risk sub-module. This due to the fact that these types of derivatives are not used for risk-mitigation purposes (comm

ere provided
urance in 2018,
undertaking forbut will abe
which invoiced
credit in 2019 by
assessment (e.g. audit fee orECAI
a nominated similar))2) Revenue AccrualBy
is not available..."This deferralaI more
is probably mean:3) Expense
matter Deferralbut
of language (typI
nsurance where exposure has no credit assessment (regardless whether third
Reported But Not Settled etc.) be included in the calculation of the disability-morbidity SCR stress? country insurance has or has not credit assessment) or(b) Ex
"Reported
does not ButapplyNottoSettled
inceptions
etc.)that have already
be included in thehappened,
calculationbut of where uncertainty
the mortality remains? where
SCR stress?(a) And is there examples
an explicit of anyinspecificities
qx is used of th
the calculation?
y happened, but where uncertainty remains? And is there examples of any specificities of the insurance contract that would be an excepti
d for collective
viation investment
and transport undertakings
insurance (as per isArticle
line of business most 84 of the Delegated
appropriate. Acts) but somecorrect?
Is this interpretation aspects of the underlying assets (e.g. duration
ee 130 (3) and soclassification,
securitization are assigned to the Marine,
should the creditaviation and transport
risk factor insurance
be calculated1) line of
based onbusiness. This implies
the parameters that= a2 platform,
for CQS which
in article 176, has 3.
point many
(“r
ation, should the credit risk factor be calculated1) based on the parameters for CQS = 2 in article 176, point 3. (“rated exposures”) or2)
n the SCRSCR
alculating calculations (e.g.However,
for Fire risk. sum insured, value of
this seems the benefits
inconsistent to payable
me withby thethe insuranceoforSF.
calibration reinsurance undertaking
In the document for the insured
CATASTROPHE perso
TASK FORCE
PECIFIC ITEMS IN THE SII DELEGATED REGULATION, paragraph 436, the BI is explicitelly mentioned and it is taken into account in the calcu
ccount
ment may of any discounts
stipulate thatitclaims
applies to itsbe
would premiums
payable for policyholders
one-quarter later.when
In this calculating
case, the the volume measure
reinsurance recoverablefor premium
may not be risk?
due at the Balan
sside
notthe
yetcontract
due andboundary
relates tomust
insurance contracts which have
be included in the Best Estimate ?expired at year-end with no future claims to be paid/payable, should this reins
able 1-year insurance
y exchange contract with
risk. If I understood renewal adate
it correctly, on 1st January
Type-1-Equity would 2018
be and therebyis 25%
stressed a 2-month advancevalue,
on its market notification. So, thefrom
independent contract bound
its actual cu
her risk categories, ignoring the fact that
usiness of property cover for offshore wind turbines. there is for example no property in a foreign country. So, if we bought one Type-1-Equity which i
shore windinsurance?
disability turbines, given there is no natural catastrophe charge (onshore assets only) and man-made catastrophe relates only to platfor
the Capital At Risk (CAR) as part of their linear MCR calculation?
ech Republic typically 35/35, 75/75, 100/00 where X/X refers to "bodily injury/material injury"). These are deemed policy limits. Nevertless
e recoverable be included in the calculation of the capital requirement for market risk or not?
liums be "The
Services amount payable
Commission have theby the policy
authority to holder excluding
grant such insurance premium taxes for insurance or reinsurance cover written during t
an exemption.
erstanding that pet insurance should not be exposed to a 40% risk charge.
rent charges where currencies are pegged to the Euro. We are a US dollar functional currency entity and we are currently taking capital c
ostic
usecurrency of the in
simplification guarantor
a modifiedgetway?
assigned
I wasa thinking
credit stress
aboutrisk factor of 0%?
calculation of RMre,all value and split it to individual counterparties in a differ
eceivables as mentiond under point a)) is negative. Do you have any suggestion how to proceed in this case or does it mean we are not all
 ertaking will write new business in the future'.
ntities that are closed to new business? For example, should the entity assume that they continue to write new business and therefore the
ation of the Solvency II provisions regarding outsourcing in conjunction with the provisions of Regulation 21327/85 on the European Econo
tleave some by
(for 2015) questions open incompany,
the insurance our view.andArethethere any concrete
Guidelines on own examples
risk andofsolvency
fungible(Guideline
instruments 14)orstipulate
a detailed catalog
that of criteria
the insurance for possis
company
nt in the insurance company throughout that year (in this case during 2016), should the conclusion of the ORSA Report for 2016 have been
culation of group market risk and counterparty default risk, meaning that neither the participation in an OFS nor the assets of an OFS shou
Reported
have But Not
a defined Settled
term, etc.)appropriate
is it still be includedtoinstress
the calculation
within theof SCR stresses?(Mortality,
market Morbidity,
risk module? For example, Longevity
where risk)
two companies (Company A and C
emand, unlike a loan asset which is usually not available on demand.
dgotiating
February the supply
2015 of such services
securitisation for it,issued
positions to an in
Insurer, the issue
November 2014is and
whether Article
January 2015.274Inof2016
the Commission Delegated still
insurance undertaking Regulation 2015/35
holds securitisati
Regulation even if the securitisation positions were bought before 1st of January 2016 i.e. before application of the Solvency II regime?
ys that "For
d EIOPA segments
Q&As to date,1,it4isand
not5clear
set out
whatin Annex II the
the exact adjustment
definition of anfactor for non-proportional
intermediary in this contextreinsurance
is. shall be equal to 80 %. For all o
diaries,
he counterparty, if the amount that the insurer would receive from the counterparty is not reduced to allow for exposure
and for example a receivable would be commission clawback from brokers. Another example of a credit which
the fact that thisiscollatera
not as s
assets of the insolvent company after the pledged collateral or to the assets of the Company including the pledged collateral?
licy expenses
provided is 1 remain
500 000unchanged, resulting
(is greater than 1 000in000)
the overall expenses
the duration is 5falling
years proportionally?
the callateral is 2 000 000.
rticle 191, p.4 issuer
ly short-term can not be treated
rating under Counterparty
and long-term issuer rating.default risk. The total amount owed to the insurance or reinsurance undertaking an
MISSION IMPLEMENTING REGULATION (EU) 2016/1800? Is there any rule or reccomendation? It can happen that both short term and lon
in Art. 204 of the delegated regulation 2015/35.In managing our unit-linked business, we use to withdraw regular management fees from
tdat some of the
calculations kinks
that theofundertakings
the parameter arefuntion.
allowedFor instance,
to use?• a qulifying
If yes, corporatesomewhere
is this mentioned infrastructure investment
in the withArticle
legislation? CQS 2109
andinduration of 1
the directiv
pen up for the use of interest rate durations in the interest rate risk submodule except for any relevant simplified calculation in article 90-1
up) to be assigned a 0% risk weight for Solvency 2?There are three World Bank entities that issue AAA/Aaa bonds, IBRD, IFC and IDA.IBRD
or the lapse risk refers to all options in paragraphs 4 & 5. Could you please confirm that the option of annuity payments offered in life insu
or theand
Note, lapse risk refer
taking to all options
into account in pragraphs
the credit insurance 4& 5. Could
policy, wouldyouyouplease confirm
consider thatthat
thatthe option
would be of "aannuity payments offered
credit assessment … for a at maturity
specific issu
insurers
al who
property would be investing,
reinsurance to distinguishdiversification
wherein geographical them from the credithas
("DIV") insurers.
been set out in Annex III. However point (5) of Annex III states tha
ule for
hat are catastrophe risk of non-proportional
part of the European Union, or- All property
countriesreinsurance"?
that participate in Solvency II?
not part of the European Union.So in other words: Is a Norwegian company (where one can assume that a mojority of the investments are
finiton of medium sized enterprise?
e process of considering whether to acquire 100% of the shares of an unlisted non-insurance undertaking, which will then be held as a sub
MENTS (i.e. via fund) and is it considered outsourcing?

ons, because
ovides of which
an article the somewhat awkward
give the right structure
to insurers of its long
to cancel sentence.The
unilateral following
the contracts reordering
(without of some
any reason) as elements of the
long as they givesentence
a notice would
period
which relate to insurance or reinsurance cover provided by the undertaking after any of the following dates do not belong to the contract
module. For example:(a) commodities(b) aircraft and other vehicles(c) paintingsI appreciate that it may be difficult to justify these investm
nsidered in regards
e Delegated to classification
Regulation. of1) EU/EEA/OECD
We were wondering whether equities
you know forwho
equity
canrisk?2)
help usMember States
out on this government
matter or whetherbonds
you for
canspread risk?
provide some clar
from the reinsurance arrangement or insurance securitisation and the corresponding debtors".
of a counterparty (as defined by Article 42 of Delegated Regulation) or not?
ernal model.In
he number the casepersons
of insured of the standard formula, or
as of 31/12/2017 the2018
Solvency
? II regulation explicitly requires that the risk margin remains constant when c
for example, for the year ended 31/12/2017, do we must calculate the solvency capital requirement from the number of insured persons
the merger of 2 undertakings (t.i. one company takes over all business of another company and continues to operate, another company c
nsured irrevocably and unconditionally can be regarded to constitute a counterparty exposure under the counterparty module towards th
of
ngthe SolvencyAn
example:1. Capital Requirements
investor (SCR) according
holds an unrated loan whichtoshould
the Standard Formula
bear a Spread (SF)?
SCR according to Article 176 point 4.2. However, an insuranc
ns without the risk margin and NOT taking into account aforementioned ASSUMPTION.risk
be reflective of Spread SCR based on the guarantor's rating or that there is no market Andbecause ofthis
then use the set
guarantee andinhence
of policies only(witho
the gross Type1
ently. This may result in different set of policies for net and gross calculation as it may apply for single policy that:- BEL without FDB increa
nd in hand. Meaning all items with CIC CODE 71?2) Deposits with ceding undertakings. Meaning all items with CIC CODE 72?3) Shall the lo
Thissuggest
82 fund make its yield
calculating from buying
weighted policies
average CQSfrom third parties in
as a "rounded-up the US at
average". a discount
I was and what
wondering they get
doesthe right from the
"rounded-up" policyIholder
means. to reci
will show my
lations to other languages are not very clear and they use simply
the calculation of capital requirement for counterparty default risk? wording "rounded average".
ed according to Art 192 paragraph 2 (same as reinsurance recoverables).
ative. Let's assume that the undertaking has three contracts (=positions) with the same counterparty. Two positions share the same deriva
usive?
eductionForofexample a cash account
ceded premiums) or netinpremums
GBP for (after
a company reporting in euros , should be considered in the counterparty risk module as a ty
such deduction).

c, can
EUR you
100 please in
position explain
Stock clearly the meaning
B, is capital of 'on
charge (for a 0the basis of adjustment)
symmetric the target underlying
based on:asset allocation of the collective investment.......and
al positions, i.e. 39% * (100-100)> value of long positions only, i.e. 39% * 100
ed in the Counterparty default risk module?
n basemodelling
rophe for marketofrisk concentration
storm despite
clustering an them carrying
influencing factor onathe
concentration
inclusion ofrisk
thisofrequirement
0? within the regulatory framework?
?
ticle 192 apply?
rese sumclaims
damage insured toon
theLoB5?Flood:
parent SI(motor,r,t) is multiplied by coefficient 1.5;Hail: SI(motor,r,t) is multiplied by coefficient 5;
structure fund as described would be eligible for same Solvency II capital adequacy rules as “non-listed” infrastructure investment (which
equities
ort as 1.08%fundhas(mainly
beenregulated
unchanged industries
in every:reporting
transport,period
highways,sincemobile network
the figures wereinfrastructure,
first publishedenergy
in Decgrids
2015.). As such it would be very he
or calculating the Index's spread to DKK RFR historically gives a LTAS which is significantly different to the 1.08% reported by EIOPA.
ums to be accounted for in Ps, FP_existing and FP_future, in particular where the date of recognition of the contract does not coincide with
ums to be accounted
Therefore, for a singleforcounterparty,
in Ps, FP_existing and by
the floor FP_future?
zero is applied for each related contract, and a gain following the default can not compe
of the interpretations is the right one?
ZKNet BEL + net TP as a whole on LoB 34 = 313 542 CZKBoth LoB 32 and LoB 34 belong to the TP(life,4) as definec in Article 251, par. 1, le
pplied
ould they to LoB all to TP(life,4)?
be treated In other
as a standard words, in
exposure? In case
that of thethey
case, aforementioned example iswith
should be aggregated correct a orof
the rest b:a) TP(life,4)to= the
exposures 313same
542 CZKb) TP(life,4
counterparty
considered as single name exposures, regardless of other exposures to the same counterparty as the issuer of the covered bonds, which c
onSCR
I have
intto consider
down = 600-'Market
FDB = Value
750- all(ofthe
assets)
other+risk
Accrued Interest' are
(sub)modules or just 'market Value'
nullAccording to the(without Accrued Interest)?So
above provision, the SCR would basically,
be:BSCRdo –I have
min(Bt
henough to cover the difference between the gross and the net requirement. Where this condition is not met, the above provision leads to
echanges
company, in should
the level you
or then
in theapply the look-through
volatility approachrates
of currency exchange ?- Secondly
(currencyif inrisk);
the same situation the 10% share that you own concerns a l
ith articlethe
ollowing 75 procedure
of the delegated
providedacts,
forthe question
in Article therefore,
261a arises whether
of the Delegated the shock
Regulation (EU) shall be applied
2015/35 (in the case
(the Delegated of a currency
Regulation), forwardtha
determines co
% of the symmetric
4, paragraph 4, letter (f). adjustment as indicated at Article 169 paragraph 3 of the Delegated Regulation) is applied directly to the Net Asset Va
or the calculation of the SCR according to the standard formula- let's consider a situation when we need to decide on a rating of a bank AB
eNote, which is version
(the German the correct approach
misses a "not"please?1) sum ofthe
which changes (i) meaning
SCRbondof forArticle
the issuer
211 (2)of the
lit. cCredit Linked Note and (ii) SCRcd for the embedded
fundamentally).
he English one in
counterparty) andUK)?
then aggregate PD using weigted average?
paragraph 2 should be used. The question
tead of market risk concentration module.isHowever,
how exactly?
Article 189 of the regulation would seem to indicate that this applies to derivatives th
investment undertaking look-through. Granted, most directly held derivatives of a smallish, standard model insurance company would lik
ertaking"2. The provision of Article 4 para 6 delivers for the purpose of para 5 precising what kind of securitisation positions are "larger or
n the formula I do not see a convexity factor. Can you explain me why you do not take account of this factor whcih is important ? Or Mayb
ly, in the determination of the adjustment for market risk, should the interest rate risk and the concentration risk on the collateral be negl
ed bond with duration = 1? If we understand the regulation correctly, it would mean that not rated credit institutions and insurance comp
he
ns Insurance Group
(and / or lends "G_I",to)
money thesubsidiaries
Group’s SOLVENCY
which areRATIO of "G_I" is one
not consolidated of the inputswith
in accordance to be considered
Article by seems
335(1)(a) “C” in order to determinate
to be required to:i) SumthethC
ticle 335(1) should be excluded from the Market Risk Concentration?
o. Iknow
was wondering
whether timberwhat canwouldbe be the SCR
treated theRatio
sameforwaytheasagency issuer
real estate “European
with a capitalAtomic
chargeEnergy
of 25%.Community” (EURAT) rated Aaa/AA/AAA?

itionalcan
100or penalties
Article for the be
116/4 SCRapplied,
or doesmeaning
a 2 to 1 leverage simply mean
that the volume there
measure forispremium
twice therisk
SCR?
can be derived based on the following formula b)
116/4?
ms earned for the 12 months prior to the last 12 monts in case of the business transfer?
parate company with the headquarter in Lithuania (belonging to the same Group as a Polish company). For this purpose, an empty compa
ncluded in the calculation of capital requirement for concentration risk?
in the
/EC Alternative
(covered bonds)Investment Fund + symmetric
shall be assigned adjustment),
a relative excess 100%)?
exposure threshold CTi of 15 %, provided that the corresponding exposures in the
covered bond C (CT = 3%). How should I assess the excess exposure which should be subject to risk charge g?
stress factor is available for secured bonds (and loans) if there is "no material positive correlation" between the credit quality of the count
es within a homogeneous risk group.Therefore I am required to calculate EPIFP on the level of HRG. How I shoudl aggregate EPIFP to singl
ssessment generates a lower capital requirement than the one generated by the credit assessments available from nominated ECAIs, then
dit assessments. In point 2. it states that in the case where a bond is unrated but an "issuer rating" exists for that issuer or for a specific pr
ossible to apply this adjustment even if no proportional reinsurance is in place?
regulated (re)insurance in a third country with equivalent solvency regime or in country in the EU and for which an ECAI rating does not e
r a regulated entity).The contract stipulates that, if any of the three events defined below occur at any time within the next 3 years, Firm B

ulated (e.g. auditor, lawyer, financial institution?)

T INVESTMENTS and is it considered outsourcing?
: - relates to a qualifying infrastructure investment that meets the criteria set out in Article 164a - is assigned to a matching adjustmen
, 12.c and 12.d, but not 12.b?
culated on module or sub-module level.For the market risk this seems to imply that the amount of FDB can be subtracted from each of the
classified as Tier 2 basic own-fund item.In accordance with article 73 (1)(g)(ii) of Commission Delegated Regulation (EU) 2015/35 of 10 Oct
Annex (Table: Consistency of IFRS Valuation with Article 75 of the Directive) that detailed whether IFRSs / IASs where or not consistent wi
should be included
on as described when calculating
by Article 330 of the the consolidated
Delegated Acts? group SCR according to Article 336 in the Delegated Regulation 2015/35?According
tion would
rdinary effectively
meaning of theremove
languageinter-company diversification
of the statute. from
In other words, the Group
a statute is tosolvency
be read position
word for(via
wordtheand
Own Funds
is to rather thanaccording
be interpreted the SCR), to
w
tute, words must be given their plain, ordinary and literal meaning. If the words are clear, they must be applied, even though
rdinary meaning of the language of the statute. In other words, a statute is to be read word for word and is to be interpreted according tothe intention
tute, words must be given their plain, ordinary and literal meaning. If the words are clear, they must be applied, even though the intention
uota Share Reinsurance Treaties on the solvency II balance sheet of a ceded undertaking?
ublications/Opinions/20160127_EIOPA%20opinion_…Relevant paragraphs for the question of hybrid limits appear to be # 2,3 and 6,7.We
ublications/Opinions/20160127_EIOPA%20opinion_…Relevant paragraphs for the question of hybrid limits appear to be # 2,3 and 6,7.We
al examples for the term ‘structure’ in condition (e)?
al examples for the notion “at a value that is available to the customer” in (c)?
orm switches between underlying investments assets. In most cases, the customer was advised when concluding the insurance contract. S
ples for the terms “guaranteed” and “legitimate costs” in (a)?
also expected to develop and provide ‘adequate reports on the service provided’? Is the insurance intermediary primarily responsible for
al examples for the notion of “materially alter” in (b)?
g between underlying investment assets within a product? Or are insurance intermediaries and untertakings expected to apply this rule w
thered under the suitability assessment would be considered “appropriate to the specific type of product or service”?
al examples for the notion “unreasonable detriment to the customer because the charges are disproportionate” in (d)?
an insurance intermediary or an insurance undertaking would be considered “manifestly out of date” in the context of the suitability or a
uitable for the individual customer or the suitability cannot be determined but the customer still wishes to conclude the contract – can th
mands and needs …”. In the case of a personal recommendation for an Insurance-based Investment Product (IBIP), a suitability test as wel
ered from a supervisory point of view as reasonable evidence of suitability?
In the case of a unit-linked insurance contract, does it cover both the product and its underlying assets?
requirements under criterion a) are met if the insurance product is appropriate/suitable for the respective customer?
n how an on-going inducement can be assessed under the criteria if it corresponds to an ongoing benefit for the customer?
egarding the unit-linked insurance contract and its underlying assets, to the customer, can EIOPA provide guidance on how the receipt of s
d by a unit-linked fund manager complies with Article 29(2), IDD?
er practical guidance to understand how this criterion would apply?
nagers, what are the implications for the assessment under Article 29(2), IDD?
ave to request certain information from the insurance intermediary on the identities of shareholders, persons with close links etc. Under I
ontribute to issuing documentation and claims assessment on behalf of the undertaking if it handles any arising conflicts of interest in an a
lity can be applied in relation to the measures set out in the IDD for managing conflicts of interest?
ce undertaking?
he conflicts of interest to the customer?
n reports to senior management at least annually on Conflicts of Interest incidents?
ften are insurance undertakings and insurance intermediaries expected to undertake the assessment?
t insurance distribution business exclusively with one or more insurance undertakings, expected to develop their own policy for Conflicts o
their products?
verse effect for customers?

ustomers outside of the target market? Examples of appropriate action?

ontext of group insurance contracts?
t where insurance products are targeted to legal persons?
ght and Governance requirements with regard to insurance products which are distributed by ancillary insurance intermediaries exempted
level of information available to customers and the financial literacy of customers?
 This question has been rejected because the answer can be found in the regulatory text. The provision set out in article 180(2
This question has been rejected because the matter it refers to is in the process of being answered in the Q&A 2719.

This question has been rejected because the three sub-questions which compose it are not sufficiently specific.

or coinsurance contract. The conclusion is reinforced by the text after the first plus sign: “commissions to be paid by the (re)insurer”. In ca
Historical price corrections made by the market data provider at a later point in time can only be taken into account if the orig
eparately, the explanatory text underlying the Guidelines on Application of outwards reinsurance arrangements to the non-life underwritin
nt and transactions required to be reported in all circumstances) intra-group transactions between entities in the scope of the group super

bank sector’ or ‘investment services sector’ In our opinion, the columns in FC.04 are structured in exactly the opposite way. - FC0020 comp

hose asset classes in which the PRIIP is already invested as long as there are no investments in other eligible asset classes and to consider

Taxes or levies levied as a percentage of an insurer's operating income, which are not charged to policyholders and which are
EIOPA will only start communicating a potential transition when both conditions regarding liquidity and proximity are met acc
The total amount
In S.04.04, of LAC DT with
consistently should be reported
S.04.03, in cell
business R0310/C0100
should and
be reported asthe total amount
underwritten of LAC
by the TPoffice
head in celland
R0300/C0100
the branchof te
locat
Template S.04.05 should be reported. This template has an associated materiality threshold so that country-by-country r

e struggling to report this way in S.37.02.

idend standpunt dat een Europese instantie desgevallend zou innemen. EIOPA heeft als opdracht een coherente en doeltreffende toepas

ediaries or only those within the scope of IDD and registered with national competent authorities in accordance with Article 3 IDD. Ancilla
Your question concerns the practices of insurance undertakings in relation to underwriting insurance risks, which they determ
After a full assessment
It is however of that
not correct yourthe
question, we have
undertaking decidedcounting
is double to classify your request
amounts as Category
in "Deposits 3 (rejectionitem
from reinsurers" dueand
to "bespoke ad
"Reinsuranc
In the described situation it is correct to state that, since the undertaking has not received any deposit payment from the rein

garding Japan's provisional equivalence?

The file you are referring is part of an old public consultation. Currently (EU) 2023/894 - ITS with regard to the templates for th

The BV1243 implementation reflects the Instructions regarding reporting templates for S.08.01 template which provides two p
Financial conglomerates shall report according to the form defined by the coordinator including the reporting unit.
O - Public administration and defense; compulsory social security
In case where a regulated entity of the financial conglomerate is involved in a chain of transactions between two non-regulate
NA
50
- For template FC07 and FC08, the instructions provided under sections 8 and 9 of Annex II of Regulation (EU) 2022/2454
For repo and reverse
For the purpose of therepo and more
intragroup generally,reporting
transaction for the consideration of collateral,
and on the basis of points the financial
(f) and (h) ofconglomerate
article (2)(1) ofshall apply theDe
Commission p
Under those provisions, an indirect transaction shall be understood as a chain of transactions which occurs between two entiti
 This question has been rejected because it does not relate to the consistent and effective application of the legal framework c
Please see List of Known issue #224 published on 04.04.2024. (https://dev.eiopa.europa.eu/Taxonomy/Full/2.8.0_Hotfix/S2/E
h include "captive insurance undertaking" in the heading?
We confirm the issue. Please see List of Known Issues under No 207. https://dev.eiopa.europa.eu/Taxonomy/Full/2.8.0_Hotfix

party distributor can be: (i) financial undertaking as referred to in Article 6(1) authorised to distribute PEPPs not manufactured by it, (ii) an
1 - RISK CONCENTRATION - EXPOSURE BY CURRENCY, SECTOR, COUNTRY": The ‘sector’ should present the split between the following sec
/legislations are referred to in the FICOD reporting requirements (Implementing Regulation 2022/2454, template FC.06, cell FC0270). Whi
g period, the acquisition value). The net value can be positive, negative or zero. C0110 Unrealised gains and losses resulting from assets no
Holistic reporting as described above, does not fit the aim of this template. As for the proposed “exact view”, please note that
d during the reporting period (i.e. any deferred dividends paid that impacted the P&L for the reporting period). - Interest payments made i
This question has been rejected because it does not relate to the consistent and effective application of the legal framework c
This question has been rejected because it does not relate to the consistent and effective application of the legal framework c
This question has been rejected because it does not relate to the consistent and effective application of the legal framework c
This question has been rejected because it does not relate to the practical application or implementation of the legal framewo

If a company has a business outside Europe this is also to be reported, with the specifics of how the business is written determ
If a company has a branch outside EU the branch information shall be captured in S.04.03 in C0010 (i.e. a unique ID for this en
The Location of underwriting for QRT S.04.04 for Co-insurance contracts should show the country of the underwriting entity.

For the purpose of C0060 in template S.14.03, the expression of contingent business interruption includes any type of busines
Products within the same Product Identification that do not share the same risk coverages cannot be aggregated and therefor
In exceptional cases, mostly related to non-proportional reinsurance contracts, the amounts included in fields from C0060 to C
The template S.14.03 is relevant to non-life insurance and reinsurance undertakings which underwrite products covering cybe
This question has been rejected because it does not relate to the consistent and effective application of the legal framework c
If European entity writes an inwards RI business in another EEA country via its EEA branch in another country the business wri
This question has been rejected because the matter it refers to has been answered in Q&A 3032.
This question has been rejected because the question is not clear enough to provide an answer.

BV60 has been deactivated.

50, C0200} + {R1210, C0200})? Could you please provide further clarification on this case? as in how the "Total technical expenses" is expe
For the purposes of S.04.04 all business conducted in any non-EEA jurisdiction (including the UK) shall be reported as 'Business

This question has been rejected because the matter it refers to has been answered in Q&A 2936 - European Union (europa.eu
In the meaning of the template underwriting entity includes insurance and reinsurance undertakings, EEA branches and non-E
The configuration of the setting of thresholds for risk concentrations is within the remit of the Group supervisor, please also re
Thank you for submitting this Q&A as follow-up to Q&A 2838 - European Union (europa.eu)After a full assessment of your que
Spot positions should be reported in template S.06.02 (list of assets). The template S.08.01 is limited to derivatives reporting
C0270 =S.33.01 C0120 (for the same row we are calculating) * S.25.01 C0100 R0220 / [SUM { S.33.01 C0120 where in S.32.01 matching ro
This question has been rejected because the question is not sufficiently clear since the valuation depends on the item to be va
n–proportional reinsurance information shall be reported by country of localisation of the ceding undertaking." In the S.17.03 template the
4) It is correct that S.26.08 C0010 R0020 should be the diversification within and between risk modules. This needs to be corre
The value should be “Monetary”. However the “Pure” metric allows to report a monetary amount. The correction will be mad
This question has been rejected because the matter it refers to has been answered in Q&A 2953 - European Union (europa.eu
isions without the mention that this should be the gross or net amount. S.22.01 Annex II does mention gross technical provision however
and transport insurance; (g) Fire and other damage to property insurance; (h) Assistance. It is noted that credit and surety insurance, inde
This question has been rejected because P(last, s) is already clearly defined in Article 116(3)(b) of the Commission Delegated R
nt of SEK 100,000, according to the information in KID, yields SEK 2.5 million after one month? - Finally, is it at all possible that a the stress
e included in for example S.37.01.04.01, if significant). ​" -----------------------------------------------------------------------------------------------------------
This question has been rejected because the matter it refers to has been answered in Q&A 2783.
-------------------------------------------------------------------------------------------------------------------------------------------------------- But can EIOPA please

Question is rejected because it is an institution-specific question requiring bespoke advice.

The answer to the question can be found in the regulatory texts, the question is therefore rejected.
EIOPA confirms that item C0293 Bail-in rules, is to be reported also with "Yes" for CIC 7 referred to insurance life products.
1. Non-life business included in S.29.02 that is part of the technical provisions should NOT be part of E.04.01. The connection b
The instructions (“implementation guidance") set out in Commission Implementing Regulation (EU) 2023/894 in relation to th
If an undertaking identifies the cyber coverage, it should apply good risk management practices and isolate the cyber coverage
EIOPA published the XBRL taxonomy according to the Moderately Dimensional approach, described in detail in EIOPA DPM Do

S.14.01.01.01 is dedicated to direct business only and as such options 35 and 36 are redundant. EIOPA is aware of the inconsis
This question has been rejected because the issue it deals with is already addressed in Articles 164 to 188 of Commission Dele
Option 2 is correct.
Validation, in order to be executed, must meet certain conditions. As a general rule, each variable defined in the validation mu
This question has been rejected because the matter it refers to has been answered inQ&A 1404 - European Union (europa.eu)
This question has been rejected because the question has not sufficiently identified a provision of Regulation 2015/35 and Dir
EIOPA is aware of the described inaccuracy and would like to inform that the XBRL Filing Rules rule 3.1 (One explicit currency)
In template E.04.01.16 life part, Health SLT LOBs are to be included as in S.12.02.01
For C0180 Best Estimate, it is accepted to use the computation by LoB and to apply approximations / allocation keys for repor
The data sources used are referred to in footnote 33 and 34 in Annex E of the RFR Technical Documentation available in EIOPA
Column C0200 shall reflect the value of assets held in relation to unit-linked or index-linked life insurance contracts. The risk c
(The instructions should actually read “net of salvage and subrogation and including any expenses").
This Q&A only relates to the treatment of the debt by the Greek insurance undertaking on a solo basis. The correct treatment
This question has been rejected because the issue it deals with is already explained in Article 132(2) of Commission Delegated
Q&A 2802 has been revised.​The loss ratio will not be taken into account. As to the suggestions for the future, EIOPA takes not
Based on the feedback provided, EIOPA has decided to deactivate the entire rule in order to avoid confusion suggested the pr
This question has been rejected because the matter it refers to has been answered in Q&As 1316 and 2635.
The cell 0085 (Contribution of solo (notional) SCR to group SCR) in template S.34.01 does not cover entities as described in arti
If an insurance undertaking is exempted from reporting annually the template S.06.02 it shall not report both templates S.06.0
Answer 2: Non-index-linked and non-unit-linked insurance should be reported for all insurance where revenues and expenses

Yes, also paid bonuses and any monetary incentive should be reported under C0100.
Please provide the code that would align to the principal activity of those entities as described in point III.a and the Annex I of
The LOGs ask for the undertakings to identify proper economic sector. Please refer to NACE rev. 1 if the entity in question can
The fields where only LEI is requested without other undertaking specific code shall be filled with LEI. If not available, option “
The implementation of new NACE code requires amendments in the ITS (e.g. whenever there is a reference to specific letter).
This question has been rejected because it does not relate to the consistent and effective application of the legal framework c
For the purposes of this filed, no general classification can be provided. Instead, the classification of a contract will generally d
The value provided in C0280 need to be linked to the guaranteed rate in C0261. The monetary value is therefore the value to
On the last question run-off portfolio have still have a valid maturity so they should be reported.
Agree that whereas the field is labelled as “remaining contractual maturity”, seemingly supporting the interpretation as an ave
Corporate bonds guaranteed by sovereigns but issued in non-domestic currencies should be classified as CIC 18 “Governmen
We understand that the data is correctly contained within the publication files, but that your version of Excel is opening the fil
In order to report the issuer sector for Mortgages and Loans, other than CIC 87 and CIC 88, the information shall relate to the
3) AT​
EIOPA expects this field to be always filled in if the undertaking is paying (or receiving) currency A for the notional amount (cu

In case of (highly) liquid government bonds traded in OTC markets, where the Bloomberg Generic Price (BGN) imarket consen

According to the Instructions EC0382 issue price is applicable to CIC categories 1, 2, 5, 6 and 8. Please note that with the next
This question has been rejected because the matter it refers to has been answered in Q&A 2953 - European Union (europa.eu
For C0293 from S.06.02 the identification whether the asset is subject to bail-in rules shall be done in line with Articles 43 and
However, the second question with regards to how the premium threshold is calculated (either to the customer’s level or to th
This question has been rejected because the matter it refers to has been answered in Q&A 2783.

This question has been rejected because the matter it refers to has been answered in Q&A 2549. In light of the new explanatio
The definition of insurance is ruled by national legislation and therefore, it is suggested to contact the national supervisory aut
The 95% threshold in S.04.05 applies only to this template and not to the other S.04s templates.
In accordance with Article
If the derivatives are in121
theDR, the of
scope sum insured (SI(property,r,i))
Regulation (EU) No 648/2012 referred
but noto in was
UTI paragraph 7 should
received, include
it should allblank.
be left obligations fr
This can be reported as suggested in your example. The standard for percentages and decimals described in the XBRL fillin
2. For options not applicable for C0294 RGLA option 9 – Not applicable is to be reported.
For the purposes of S.04.03, an intermediary is not considered to be a separate underwriting entity. Columns C0020 to C0040
Consistent with Article 176(2) DR, the modified duration (duri) for variable interest rate securitisations should be equivalent to
This question has been rejected because the matter it refers to has been answered in Q&A 2953 - European Union (europa.eu
That approach should be consistently followed for the annual and quarterly reporting. ​
Indirect exposures as CIU that tracks bitcoin (CIC XX49) or equity from cryptocurrency exchange platforms (CIC XX39) should b
We confirm that the KPI would include rented or leased PPE (see also Q&A 2782).
The full value of the property should be taken into account in the KPI.​
According to Article 20 of ITS 2015/2450 insurance and reinsurance undertakings which are not part of a group referred to in p
Summarising, validation will throw error where the notional value of derivative is provided in unit not matching the currency r
This question has been rejected because the matter it refers to has been answered in Q&A 2835 (europa.eu)
EIOPA confirms the treatment for 1 and 2. For three, if there are 2 currency pairs, it can be reported in 2 lines.​
EIOPA considers adjust both the names and codes of these templates in the next ITS amendment.​
This question has been rejected because it does not relate to the consistent and effective application of the legal framework c

No, S.25.05 should not be reported by companies who use the Standard Formula approach only.
In addition, if the insurance intermediary intends to distribute the product(s) of the abovementioned insurance undertaking o
Consistently, undertakings usually do not recognise government bonds held as collateral, which should therefore neither appe
Given that the Financial Stability sample encompasses mostly groups, the exemption of reporting by reinsurance solos should
“Cashed Premium – gross" shall be reported on a gross basis in line with the other data requested in the template. Guidelines
S.04.05 should be reported country by country in column C0020.
EIOPA confirms that the threshold for this template applies to Gross Premium Earned.
On question 2: In accordance with Article 41 (3) DR, the calculation of reinsurance recoverables should only include cash flows
IF ECAI is not listed by ESMA it is not Nominated ECAI as per definition of this field. If the ECAI is a subsidiary of any of the one
This question has been rejected because the matter it refers to has been answered in Q&A 2692.
The scope of S.21.03 is limited to direct business and includes only four mandatory lines of business plus any additional line of
This question has been rejected because the matter it refers to has been answered in Q&A 2783.
Right of use properties should be included in the definition of property for the physical risk KPI.EIOPA answer: The right of use
The same applies to physical risk. We confirm that 'UL and index linked investments are not in the scope of the KPI on physica
This question has been rejected because the exact specifications can be found in Article 77b of the Solvency II Directive here.
This question has been rejected because it does not relate to the consistent and effective application of the legal framework c
Yes. E.04.01 always has to be reported, also when no cross-border business exists. Please note that instructions have been upd
All of E.04.01 has to be reported quarterly. The relationship with S.29.02 just provides some extra information on the content
Yes, the LOG requires all changes to the liability of claims incurred to be considered to report claims in S.05.01. This includes a
No, the LOG requires all changes to the liability of claims incurred to be considered to report claims in S.05.01. This includes al
Yes, payments for investment components should be included in claims as the LOG does not recognise any exception based on
Q&A 2405 will be revised. S.05.01 should be filled in according to the accounting principles used in the financial statements. H
The description of how to report multiple-choice lists, along with an example, can be found in EIOPA XBRL Filling rules section
EIOPA confirms if there is no activity outside the home country, these templates are not to be reported. This option in already
This category is to be used for residual instruments that are not pure derivates or guarantees but in scope of template such as
This ‘SFCR
question
file has been rejected because it does not relate to the consistent and effective application of the legal framework c
provided’
‘0’
If these conditions are met, Article 12(2) DR states that the valuation should be performed in accordance with Article 10 DR. A
Technical provisions reported in Solvency II quantitative reporting templates, including S.14.03, should be Solvency II technica
The metric should be claims paid incl. changes in provisions for claims that have not yet been paid and claims management ex
The premiums in item C0090 of template S.14.03 are reported as gross earned written premiums, as also indicated in the ITS (
This question has been rejected because it does not relate to the consistent and effective application of the legal framework c
In accordance with Article 163(3) DR, every medical expense insurance obligation, other than workers' compensation insuranc
Upon launching a PEPP, the PEPP provider should provide information on which sub-accounts are immediately available, in or

Specific codes are not strictly defined as they reflect internal approach of the reporting entity. However, to differentiate from
Guideline 53a of the revised Guidelines on TPs should be considered within the context of the regulations as set out above, in
In IFRS 17, deferred acquisition costs are not presented as an asset but included in insurance contract fulfilment cash flows an
Under IFRS 17 undertakings are expected to still be able to report claims management expenses on incurred basis. The amoun
The template is to be reported in reporting currency. Only if specified in the logs, the original currency should be reported – fo
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
To compute the value for the KPI on climate change-related transition risk (R0010) and physical risk (R0020), undertakings can
The template S.39.01.11 shall be reported on a semi-annual frequency. In this case the option “Not reported in Q1 and Q3" is
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
The payments of the full year needs to be submitted. The instructions will be revised at the next iteration.​
EIOPA is aware of the different expectations in defining the “country" in the public reports of S.04.05.21 and S.05.02.04. The id
EIOPA confirms that UL and index linked investments are not in the scope of the KPI on physical risk.
The reported sum should be the maximum possible payment of the (re)insurer. Therefore, the sum insured or the liability limi
 The right of use properties should be included in the definition of property for the physical risk KPI.
S.04.05 is to be filled on a gross basis. R1210 and R2510 in S.05.01 include the net technical expenses and as such shall not be
The semi-annual Financial stability templates (S.14.04.11, S.14.05.11, S.38.01.11) shall be reported during Q2 and Q4. For the
As per instructions commissions paid during the year and acquisition expenses are not the same data point. C0100 in S.14.02 s
Q&A 2664 and Q&A 2668 refers to separate issues. In fact, Q&A 2668 refers to the reconciliation between S.05.01 and S.14.02
C0060 refers to all new contracts which have been written during the reporting year. This includes new contracts concluded in
C0054 is applicable to non-life annuities while C0051 is not, as specified in the instructions. As clarified in Q&A 2657 there sho
There is indeed an overlap as indicated in the general comments of the template “Although interest, dividends are reported in
Please note that the instructions of S.23.01 regarding the treatment of foreseeable dividend is clarified in the COMMISSION IM
However, indeed the Netherlands are not considered yet in the Standard formula for flood. We are however performing a (re)
In the example, a credit assessment by a nominated ECAI for the senior bond issued by the bank B should be used in accordan
For CIC 72, 73 and
Template 37.174 the cellthe
requires C0293 “Bail-in
rating of therules" should beHowever
counterparty. reportedtemplate
as “Yes" 37.3,
regardless of the amount
the exposure of the deposit
is not requested on anforitem
sim
Where two or more credit assessments are available from nominated ECAIs and they correspond to different parameters
are linked to whether the issuing company meets certain performance indicators relating to sustainability (e.g. a decarbonisation target), w

Amounts receivable from employees should typically be treated as type 2 exposures. Insurance and reinsurance undertakings
The C0009 column is an artificial key created during the annotation process and it is used to provide uniqueness to the rows fo
As per Article 33 of the Commission Delegated Regulation (EU) 2015/35 (DR), the “best estimate shall be calculated separately
Please note, that column C0070 (Fund Number) is key column for this template. In general, checking key columns values requi
Properties can be assigned to both risks simultaneously in S.06.04. R0020 shall only take properties into account while R0010
Option 9 should not be allowed for CIC category 9 (other than 95).
The new rules for reporting at row level in S.14.02 mean that the old concept in C0120 of "materiality" is no longer relevant (t
This question
2. where otherhas been rejected
product because
categories it does
exist for notand
the LoB relate
thetoinsurer
the consistent andthe
is reporting effective application
total "Number of the legal
of insured framework
at the end of thec
3. where other product categories do not exist for the LoB then C0130 should be completed (the amount will match that in th
As the instruction require to “Identify if an equity or collective investment undertaking is classified under the provisions of Art
There is no threshold for S.19.01.21 (i.e., SFCR version of S.19 template) in the (EU) 2023/895 - ITS for the disclosure of solven
Loans to natural persons, no matter if mortgage or loans on policies or uncollateralized, are to categorized as 88 or 87 in case
Yes, CIC 88 shall apply to loans on policies when they are made to natural persons other than AMSB. On the reporting in S.02.0
This question has been rejected because the issue it seeks confirmation of a requirement already clearly set out in the regulati
This question has been rejected because it seeks to reinterpret the regulation.
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
Different rows should be reported for different product IDs. If the product is marketed in different countries than different row
Please note that EIOPA revised the answer to question 2681:EIOPA confirms that mismatch in the label of rows ER0421 and ER
This question has been rejected because it does not relate to the consistent and effective application of the legal framework c
Row R2700 (Total amount of surrenders) is missing from the table of the 2.8.0 Final release by mistake. It was identified as an
​As modelling follows the technical documentation for the model (albeit in different format, inconsistent with the one provided
Yes, in general inflation linked bonds issued by governments should be reported with CIC '##1#'​​.
​Therefore, BV1880 and BV1181 were removed from the 2.7.0 model (similarly to BV1224 and BV1225), with the note to restor
With reference to point 2) of the question, EIOPA confirms the captives' exemption holds only for S.29.01.
Please note that the 3CB version of S.23.01 is less detailed, but it does not change definition and way of calculation of Total ba
Others direct exposures” (C0270) encompasses the total amount of the exposures in other instruments toward the external co
Article 76 Solvency II requires that the value of technical provisions corresponds to the current amount insurance and reinsura
With regard to the deletion of row R0290 in table SE.01.01.17.01, please note that row R0291 has been added instead, contai
We are not able to give your more information regarding the composition of the ECB curve, neither is it linked to the compositi
This question has been rejected because the matter it refers to is related to draft Standards not yet in force.
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
Provided that the instrument is a credit derivative as referred to in Article 179 of the Delegated Regulation 2015/35 (DR), the u
The denominator of the contribution ∑SCRsolo described in Technical Annex 1 is the sum of the SCRs at individual entity level
EIOPA confirms. Please check the EIOPA XBRL Filling Rules (https://dev.eiopa.europa.eu/Taxonomy/Full/2.8.0/Common/EIOPA
For the purpose of S.37.01 the default approach is reporting on proportional basis. However, depending on the level of contro
Consistently with the answer provided to Q&A 2096, asset in the “special register" should not be pledged as collateral, therefo
EIOPA confirms that undertakings can use their own methodology to compute the KPI on transition risk. As already answered
The new field « C0142 » « Remaining contractual maturity » in S.14.01, should be considered at reporting date.
EIOPA confirms that in this case EC0391 should be empty.
Yes, this is correct. Only question one (where CIC is not in (1,2,5,6,8) or CIC is in (1,2,5,6,8) but the id code is ISIN, then EC0382

For example, in case of exposure in derivatives the gross (market) value of the exposure towards the issuer of the derivative sh
EIOPA will evaluate your proposal in the future ITS amendment as at the moment changes are not possible to the (EU) 2023/8
2) Non-negotiable instruments is an of-which of subordinated liabilities.
The aggregated losses referred to in Annex XVII B.(2)(f) DR are defined in Annex XVII B.(1)(a) DR as the payments made and th
As such, the word "set" in LoB is in in fact wrong.

If the company is a captive undertaking as defined in Article 13 of SII Directive, it should report "1".​
The selected threshold is based on the impact analysis done at EIOPA considering the experience on this template and the fee

First question: There is typo in the LOG of S.30.03 C0245, the reference should be to C0240 instead of C0250. Please also see Q
1. C0390 – C0440 should be reported where relevant, i.e., where commissions are defined within the reinsurance arrangemen
EIOPA confirms that the approach towards ratios and percentages did not change. Therefore, such values should be reported
3. The threshold is designed to cover most of reinsurance recoverables and any formula applied should be aligned with this pu
The text to be considered as the main source is the (EU) 2023/894 - ITS with regard to the templates for the submission of info
There is a typo in the LOG of S.30.03 C0245 and the text should read “in the case the treaty only includes one layer, this cell w
These should be reported as collective investment undertakings.​
C0030, C0050 and
EIOPA confirms C0060 should
presented in and
relation fact would
be unique, and option
consider 24 implementation
potential should not be reported in a separate
of this check line. taxonomy release
for the future
In case the reinsurance is done by risk but the product covers several risks, then multiple lines will be reported and the relatio
OR
-ItNumber
is correctoftopolicies
assume that include
that cyber coverage
any non-zero number (i.e. standalone
of claims paid forcyber and/or
given periodcyber
wouldadindicate
add-on policy) represent
that number moresettled
of claims than 3%
({C0110}empty and {C0120}empty) or ({C0110}=empty and {C0120}=empty)
EIOPA
‘1,2’ is confirms that standard
proper pattern patternin
to be reported forthis
multiple value options
field. Examples of howshould be used.
to report the Instruction on how
multiple-choice to report
options such fields
are described incan
morb
Regarding provided suggestions for new validations, EIOPA agrees that check for specific pattern would provide added value f
Current modelling for S.14.03 allows for multiple lines to be reported per one Product group code. The key column there is lin
​Second question: S.12.02 C0030, C0060 and C0160 could have similar validations to BV835-1, although they should be adjuste
EIOPA confirms that the reporting of SE.17.01 in 2.8 taxonomy is applicable as of 31.12.2023.
There is an equivalent for Health since the column C0210 covers Health similar to life (modelled using LB:x46) and column C01
Regarding field content, EIOPA expects that only material lines of business will be provided in R1000 C1000.
Last but not least, taking into account the fact that the IDD is aimed at minimum harmonisation, Member States can maintain
From the modelling and LOGs perspective BV1865 is indeed incorrect, the expenses are actually different. BV1865 will be rem
​Second question: There is a typo in the LOG file of C0240, which should read: “…In case the treaty only includes one layer, this
Freedom to provide services / Freedom of establishment can't take place in the country of establishment i.e. country of the he
We would like to clarify that in general, “non-applicable facts for a report MUST not be reported rather than reported as „0" o
1. According to Article 116(6) of the Commission Delegated Regulation (EU) 2015/35 (DR), the volume measure for reserve risk
The thresholds for QRTs S.18.01, S.19.01, S.20.01, S.21.01 and S.21.03 are gross of reinsurance and should not consider transiti
The ‘NC’ column code prefix is intentional and is used to align from the modelling perspective the IGT templates with the ones
The thresholds for S.18.01, S.19.01, S.20.01, S.21.01 and S.21.03 should be based on the business within the scope of the tem
In case of reinsurance accepted, insurance and intermediaries' receivables (S.02.01 R0360) as defined by Implementing Regula
and the condition that ‘Exemption of reporting with ECAI information’ different than empty was substituted with the condition
Please note that the instructions for the ECB add-ons were updated and are available at: https://www.ecb.europa.eu/stats/m
The representative portfolios are made up of two parts: 1) a currency portfolio and 2) a country portfolio. Both portfolios cons
EIOPA confirms that mismatch in the label of rows ER0421 and ER0422 between the taxonomy (Annotated templates) and the
The loss absorbing capacity of Deferred Taxes (LAC DT) is applied after the loss absorbing capacity of Technical Provisions (LAC
The physical risk KPI shall be computed as the proportion of the Solvency II value of property exposed to physical risk, in relati
The CIC categorisation of an ETP depends on the type of the ETP. This could be either classified as CIC 4 (ETF), CIC 5 (ETC/ETN –
Contracts may have differing but overlapping coverage. In cases where the highest sum insured for a combination of perils is r
For “1 – Non-life and NSLT health reserve risk aggregated jointly with implicit catastrophe risk” aggregated jointly means that
The column C0140 should include any diversification benefit stemming from diversified Premium Risk, Reserve Risk and Cat Ri
We understand from your question that you can separate CAT claims but not CAT premiums. If only this is the case, please rep
This question has been rejected because it is an institution-specific question requiring bespoke advice.
EIOPA confirms that it shall be net of salvage and subrogation.
Yes, products for which are not active contracts should not be report but products, no longer being sold, but for which there a
EIOPA confirms that, for matching line of business S.05.01 R0110 will equal the sum of columns C0070, C0080 and C0090 in S.
EIOPA confirms that the reconciliation described would not always hold true.​
Yes the proposed approach is correct. The product category can only be associated with the relevant line of business. If the pr
c) Yes, always ​
If the only product in the LOB is the one reported under the product category, no additional row is required. So the proposed
If no information is reported for LOB 4 and 5 then C0140 should be empty.
It is agreed that the description of column C0130 (Number of insured at the end of the year) implies that it should be reported
EIOPA would expect that in most cases the sum of C0071 in S.14.01.01.05 to be equal to S.04.04.01.01 C0010 R0050 plus S.04
“7. Where, in case of insolvency of the counterparty, the determination of the insurance or reinsurance undertaking's proporti
In the calculation of the second result, the discontinuance referred to in Article 118(1)(a) or Article 142(6)(a) or (b) of the Dele
Yes, all entities should report C0041 for those derivatives that fall in the scope of Regulation (EU) No 648/2012.
S.05.01 is not supposed to be a full Income statement or even present "the full technical result.Question 1:“Changes in other t
There should be no negative entries for C0051 and C0054.​
While complying with such principles, the PEPP Regulation ensures an appropriate level of investment freedom for PEPP provi
2. For CIC category 9 (other than 95) columns C0296 and C0297 should always be reported.​
For Bitcoin, we expect it to be classified as 'Other crypto-assets'.​
c) We would expect option 9 to be reported.​
EIOPA confirms the examples.

EIOPA confirms that C0122 is not applicable for the case of CIC category 8 — Mortgages and Loans, CIC 71, CIC 75, CIC 09 and
Revised answer on 01/02/2024: BV1213 has been deactivated (as per Q&A 2946) Old answer published until 01/02/2024:Both
The new C0200/R1210, Balance - other technical expenses/ income and C0300/R2510, Balance – other technical expenses/ in
This question has been rejected because it does not relate to the consistent and effective application of the legal framework c
Please see the answer in Q&A 2681:EIOPA confirms that mismatch in the label of rows ER0421 and ER0422 between the taxon
According to business validation BV76 {r0290,c0020}={r0010,c0020}+{r0030,c0020}+{r0040,c0020}+{r0070,c0020}+{r0130,c00
Please note that the implemented values in the templates offers 4 options. While option 0 is no unlimited guarantees received
As for C0280, the VA is applied to the risk-free interest rate curve under Solvency II. Application by undertakings is optional, an
 The “Credit Quality Step” (C0340) should be reported for all investments where the CQS is relevant for SCR calculation purpos
Cell C0060 is applicable to all undertakings included in S.32.01.​
EIOPA has issued application guidance to support materiality assessment of climate risks, which is available here: Application g
If there is an overall coverage, that amount is the one to be considered. The amount to be reported would be the sum of the o
The information collected in C0030 of Templates S.14.02 aims at identifying the total liabilities exposed to climate risks. This s
On S.06.02 tokens that are financial instruments (falling under the DLT regime), are to be considered in "4- Other crypto-asset
Regarding inwards reinsurance contracts, in scenario-based calculations the insurance or reinsurance undertaking should cons
According to IFRS 17.42: An entity shall recognise income and expenses for the following changes in the carrying amount of th
S.14.01 and S.14.02 are reported only at solo level. The reporting for S.14.04 and 05 templates should be consolidated at grou
Yes, the “Total Solvency II Amount" for CIC 72 could be calculated with “Accrued interest".
This question has been rejected because the issue it deals with is already explained or addressed in Article 13 of Commission D
S.37 should include all type of exposures and is therefore not limited by information in S.06. However, when specific asset cha
S.06.02A) The instructions are consistent with the corresponding "code". To ensure further consistency among different “code
Investments with the code CIC 32 can have different features depending on the activities of the related corporation. For this r
When calculating the term Vinter of the variance of the loss distribution of type 1 exposures in accordance with Article 201 of
The run-off pattern of claims reserves is not an appropriate pattern for determining earned premiums, at least not in general,
As stated
R0070 in Article 84
= retirement of the Delegated Regulation (EU) 2015/35 and detailed in Q&A 1212, a look-through has to be applied t
pension
​R0080 = survivor's
Disclaimer providedpension
by the +European
orphan'sCommission:
pension + death benefit + disability pension
The
The answers clarify provisions already contained
answers clarify provisions already contained in
in the
the applicable
applicable legislation.
legislation. They
They do
do not
not extend
extend in
in any
any way
way the
the rights
rights and
and ob
ob
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob

The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
The answer to this question is provided by the European Commission.According to Article 179(3) of Commission Delegated Re
EIOPA confirms
This answer that data
is without points with
prejudice the
to the data typenational
applicable ‘percentage’ shall
civil and be expressed
insurance law. as per unit with four decimals e.g. 1/3=0,3

The CIC category for fixed or floater bonds depend on the individual features of the asset. Simple additional features (e. g. 'fix
CIC 5 – Structured notes cover “securities that have embedded one or a combination of categories of derivatives". The classifi
The classification of CIC digit 3 and 4, undertakings shall take into consideration the most representative risk to which the asse
Even if there is no movement/transfer related to an IGT in the reporting period, this is still to be reported.​
Please refer to Q&A 2588 (europa.eu) for the answer. However, please note that S.14.02 refers to non-life insurance obligatio
EIOPA confirms that in run-off case S.04.05.21 should be reported. The reporting should be done consistently (from a country-
EIOPA confirms that in templates S.14.02, a maximum of two rows per line of business (when under the line of business there
EIOPA confirms that the undertakings shall report S.04.05 on a country-by-country basis for at least 95% of gross written prem
When deciding whether a location is prime or not you can use Recommendation ESRB/2016/14 that provides guidance on the
The PEPP Regulation does not provide details or the procedures for early withdrawal, it leaves it to the PEPP provider to defin
3 point a of the Directive: “Member States may authorise management companies to provide, in addition to the management of UCITS, t
EIOPA understands
In the example the concerns
described, raised undertaking
if the parent in the comment,
of thebut unfortunately
group the comment
is an insurance arrived after
holding company, the end
guideline 36ofapplies
the public co
mutati

This field, S.26.10 R0530/C0050, should be populated with an average probability of default recalculated at that level.
This question has been rejected because the issue it deals with is already addressed in Guideline 5 of the Guidelines on the tre
The ratio of the thresholds
The capital requirementforfor
S.30.01,
the riskS.30.02, S.30.03
of a large creditand S.30.04
default templates
reflects should be
the exposure, calculated
but no other using
termsreinsurance recover
and conditions.
The capital requirement for recession risk does not reflect the terms and conditions.
We assume that condition (a) is met. Example 1 meets condition (b) and gives a 200-meter radius circle for which the sum insu
According toSCR
Third, in the Annex XVII.B(2)(c)
calculation theof Delegated
put Regulation
option needs (EU) 2015/35,
to be revalued in the the premiums
stressed are gross
scenarios. of proportional
In particular, and non-propo
this involves a mark-to
IOPA's Guidelines on the treatment of market and counterparty risk exposures in the standard formula , insurance and reinsur
nsurance firm based on their own categorization, covered by Business Continuity. - A function, the soundness or continuity of its services a
In addition, insurance undertakings and insurance intermediaries manufacturing insurance products should ensure that the in

The infrastructure projects are part of the consolidated data. When applying look-through to the infrastructure projects, the s
Please see Q&A 2582 for the answer.
This question has been rejected because the matters it refers has been answered in Q&A 2479 (europa.eu).Indeed, with regar
While it is possible to have reinsurance receivables/payables without reinsurance recoverables, the situation is not frequent. F
EIOPA confirms that S.37.02 and S.37.03 should always be reported to show all (external to the group) exposures, split by the
​O nly in case
Reinsurer the ETC
Y, EUR can be categorised as an AIF (to be decided on a case-by-case analysis taking into account the specificitie
(7M)
Reinsurer Y, other currencies (3M).
Please note that as per EIOPA Q&A 1735 (https://www.eiopa.europa.eu/qa-regulation/questions-and-answers-database/1735
Annex I file included in the Business package supporting taxonomy 2.8.0 represents the file that has been submitted to the CO
As mentioned in the general part of the instructions for this template: “[…]When more than one commercial product is provid
For this reason we decided to change the severity of BV774 as ‘non-blocking’. In fact even if these values have always matched
R0020/C0010 in S.06.04 is reported as proportion of the Solvency II value of property exposed to physical risk, in relation to to
R0820 + R0860 = R0590 is correct in most cases, however, do note that R0590 is the larger amount of a) the sum R0820 and R
This
This question
question has been rejected
has been rejected because
because it
thedoes notit relate
issue to the
deals with is consistent and effective
already addressed application
in Commission of the legal
Delegated framework
Regulation (EU)c

This question has been rejected because the issue it deals with is addressed on EIOPA's website: Symmetric adjustment of the
EIOPA confirms that companies that currently report a 100% of their non-life technical provisions in S.18/S.19/S.20/S.21 temp
EIOPA confirms that shares in investment funds are to be reported under CIC 4, irrespective of their balance sheet classificatio
EIOPA confirms that in the case described templates S.04.03, S.04.04 and S.04.05 are to be reported. On your second question
Therefore, it is for individual Member States to decide whether it is acceptable for the KID to be provided in a language other
In Q&A 1971 published on the EIOPA website, the European Commission has already fixed some elements regarding the same
This question has been rejected because the matter it refers to has been answered in Q&A 2215. As clarified in Q&A 2215, CIC
This question has been rejected because the issue it deals with is already addressed in Article 187(3)(b) of Delegated Regulatio

The Q&A does not mention the specific change in EMIR regulation potentially triggering a change in reporting. However, S.08.

The LOB referred to in C0140 are correct and the terms properties has been included to cover all types of vehicles.​
R0600 should be reported before diversification effects not already considered in R0400-R0590, i.e. it should follow the same
If a vehicle does not have a form of registration (like a e-bike or a boat) in such case the requirement e) in the instructions of S
The above answer does not differ if the policyholder is a natural person or legal person.
On the last point, we can confirm it is a typo which has been already internally addressed. Therefore, we are happy to info
Please note that, in addition to this form of presentation, a reference to the contractual documentation can be also provided
Nevertheless, it is recalled that the Solvency II Directive covers the taking-up and pursuit of the business of Insurance and Rein
In all scenarios where the number of policies changes, including the increase or decrease in lapse rates and the increase or de
The Past service costs in our reporting refers to the change in the present value of the defined benefit obligation resulting from
As Article 138 of Delegated Regulation 2015/35 (DR) on the longevity risk sub-module is phrased in an analogous manner to A
At this stage of the process, changes in the instructions are not possible. However, we will consider them in the future. ​
In the concrete example provided the first row should contain the information about all products (i.e., prod 1, prod 2, prod 3)
Both information Maximum possible value of contingent liabilities" and "Maximum value of letters of credit / guarantees" sho
​3. UL and index linked investments are not in the scope of the KPI on transition risk.​
C0030 (for which there will be two copies, one with R0010 = country C and one with country D) will have breakdown of C0020
Correct. New S.12.01 R0370 and S.17.01 R0500 are a breakdown of S.23.01 R0770/C0060 and R0780/C0060 respectively.
 Following the scenario in which there is an instantaneous decrease in the value of the loan, the market risk concentration sub
EIOPA has recently published the consolidated version of the Guidelines including the Explanatory text in English. The consolid
In accordance with Article 199(10) DR, when a guarantee is provided to fully secure an exposure which complies with Articles
Consequently, the interest rate risk sub-module needs to be applied to all interest rate sensitive assets of the fund. These asse
This question has been rejected because the issue it deals with is already addressed in Article 180(2)(c) of the Delegated Regu
This column is applicable to both full and partial internal model users.
This question has been rejected under the regulatory Q&A process, because the issue it deals with is already addressed in the
The interpretation is correct, direct business and proportional reinsurance should be grouped to assess the threshold in S.18.0
According to the EIOPA XBRL Filling rules non-applicable facts must not be reported rather than reported as “0” (https://dev.e
The approach from DA should be used. Please note that at this stage no changes are possible to be made in the ITS on reportin
This question has
The calculation of been rejected because
loss-given-default the issue itexposures
on derivatives deals withshould
is already addressed
be based on onein of
thethe
relevant legislative
formulas set out provisions.The
in paragraphs 3f
Disclaimer providedeffect
The risk-mitigating by theofEuropean Commission:The
a reinsurance arrangementanswers should beclarify provisions
calculated already contained
in accordance in the
with Article 196applicable legislation
of Commission De
Disclaimer provided by the European Commission:The answers clarify provisions already contained in the applicable legislation
Thank you for your question. Please note that at this stage of the process changes in the instructions and templates are not po
Option 2 is the correct application.
In case of no activity outside the home country S.04.05 is not to be reported. In this case S.04.03 and S.04.04 are not to be rep
Please see revised Q&A 1812 for the answer: 1812 (europa.eu)
EIOPA confirms that S.04.03, S.04.04 and S.04.05 must be reported for each legal entity and each branch. The reporting instru
EIOPA confirms that item "Total amount of written premium" (C0060) should be calculated for the period. To furher clarify it,
Finally, regarding the suggestion for the new columns, we would like to inform that currently no such changes are planned. Ho
Yes, 'other investment income' refers to income from an 'economic sense'.
1. Q&A 2367 covers only direct contractual relations as provided for under Article 28 of Commission Delegated Regulation (EU
In practice, one of the key aspects of such an assessment is whether or not a link between, on the one hand, the income paym
This question
The excess of has
Tierbeen
III RFFrejected
OF (netbecause
DTAs) overthethe
matter
nSCRit isrefers
10.6mto–has10mbeen answered in the PRIIPs Q&A file: https://www.eiopa.
= €0.6m
Therefore, R0160/C0050
From a technical (and the
perspective, R0740/C0060)
Z0020 can be could just not with
completed showNot theapplicable/All
€0.6m, i.e. R0160/C0050
geographical= areas".
1m – 0.6m = €0.4m.
However, the​ instructi
Therefore, a PEPP provider should report for each country individually in template in S.52.01.01.02 but can aggregated the da
EIOPA confirms that CIC95 (PPE) should be excluded.
EIOPA expects S.04.05 “Activity by country - location of risk" template to be included in the annual submission. All business sh
EIOPA
EIOPA confirms
confirms that
that rowthereR0300 (Surrender
is a difference in value)
the sumdoes
gross notvsneed
net. to be reported for reinsurance accepted. Datapoints C0100/R
EIOPA confirms that the underlying concept for these points is identical.
This question has been answered in Q&A 2475. In any case, option b) is correct.
This understanding is correct, the non-available part should be included in the main item (reflecting available and non-availabl
We can confirm that if the column C0010/R0300 of S.01.02 template is 0 (Not reported as no PEPP), the reporting entity is not
This denominator
The question has been
for the rejected
thresholdbecause the matter
in S.18.01 shoulditinclude
refers to
all has beentechnical
non-life answeredprovisions,
in Q&A.Please see the
regardless of published
the use ofQ&As on
any simp
​There are no exceptions for S.17.01 R0370 – R0440 nor for S.12.01 R0230 – R0280 based on the use of such simplifications as
EIOPA confirms the approach for defining the denominator in the calculation of the 90% threshold to QRTs S.20.01, S.21.01, S
EIOPA confirms that the templates S.33.01 will be required (from EY 2023) to collect information on all insurance and reinsura
by the insurer. The product form remains available in other markets and consequently all the funds currently permitted by the insurer un
EIOPA confirms that S.14.01 template is limited to direct business and as such the line of business list for C0030 shall exclude 3
EIOPA did not assess whether CADES falls in one of the criteria above at the time of publication of this Q&A.
If a reinsurance agreement with a reinsurer from a non-equivalent third country complies with all relevant requirements in Ar
Please be informed that changes in ITS regarding definition of reinsurance recoverables and, respectively, definitions of reins
The item
Article "Expenses
189(7) of the incurred"
Delegatedreported
Regulationin S.05.01 - Premiums,
(EU) 2015/35 refers claims and expenses
to investment by lineprovided
guarantees of business
by ashould be equal
third-party to theto polic
the
Structured notes can have widely different features. For this reason, there is no general answer about their inclusion in the ma
When calculating the capital requirement for counterparty default risk on type 2 exposures the value of receivables from the S
 In order to get access to this RIC from Refinitiv one should arrange first a separate license agreement with ASX, the Australian
3)
OnThethematerial optionalities
third question, C0245shall be reported
includes based cover
the maximum on thefor
specificities of layer/segment,
a particular the technical provisions
while C0240and should
portfolio of thethe
include undert
max
Finally, the assumptions in questions 4 and 5 are correct. C0155 “Currency"
(ii) do not require authorisation pursuant to Article 5 of Directive 2009/65/EC; is only relevant for recoverables and all the monet
As defined in the CIC table, these funds would indeed be identified with CIC code ‘4’.
In template S.04.04 taxonomy 2.8.0 the claims are to be reported gross of reinsurance but excluding claims management expe
It is worth mentioning that in general the exposure to such bonds by insurance undertakings is minimal if at all.
Please note that both TV87 and TV89 are correct and check for proper CUSIP 9-character pattern using regular expressions. Kn
S.22.01 is relevant for life and non-life business as transitionals and the volatility adjustment are relevant for non-life business
In the EIOPA filing rules (https://dev.eiopa.europa.eu/Taxonomy/Full/2.8.0/Common/EIOPA_XBRL_Filing_Rules_2.8.0.pdf#pag
EIOPA would like to clarify that the proposal for S.06.02 C0292 is not possible under the current legal framework. In addition,
EIOPA confirms that the example calculation is in accordance with Article 116 and Annex III of Delegated Regulation (EU) 2015
The calculation
Article 1(11) andof(12)
theof
counterparty default adjustment
Delegated Regulation described
(EU) 2015/35 in written/earned
defines Article 42 of thepremiums
Commission Delegatedwith
in alignment Regulation 2015/
the definition
Acknowledging, that the application date of IFRS 17 (January 2023) precedes the implementation date of the ITS amendments
EIOPA confirms that there is a mistake and the MCR ratio (R0130) shall not be reported in S.22.01.04. The mistake will be corr
This question has been rejected because the matter it refers to has been answered in Q&A 2370.
ct with an insurance undertaking which includes a distribution fee of 0.50% per annum.- the insurance broker asks the insurance underta
EIOPA agrees that for IFRS 17 users, row R0020 (Deferred acquisition costs), row R0360 (Insurance and intermediaries receiva
Deposits whose cash flows are within the fulfilment cash flows are to be included in reinsurance recoverables (R0270 / C0020
The assessment is correct. R0270 / C0020 in S.02.01 should include reinsurance recoverables from all contracts, regardless wh
This question has been rejected because the issue it deals with is already explained in Article 5 of the Commission Delegated R
The focus of the two templates is different: while S.21.03 is a summary of Underwriting risks by sum insured for direct busines
Please see Q&A 2385 (europa.eu) for the answer.
All background information on the methodology to derive the risk-free-rates can be found in our Technical Documentation av
As per the answer to question 1922, and expanded upon in the answer to question 2172, both the asset and the liability will n

For the purpose of the calculation of the expected profits in future premiums as set out in Article 260 of the Commission Dele
QRTs don’t provide information on the senior debt issued by the insurers.
This question has been rejected because the matter it refers to has been answered in Q&A 1138:“As credit linked notes can ha
EIOPA agrees with the proposed answer for “C0140 - Collateral portfolio". Given the information provided for this example, it
This question has been rejected because the matter it refers to has been answered in Q&As 1386, 2322 and 1726.
The described case would result in a capital requirement for the other non-life catastrophe risk sub-module.As referred to in A
Yes, you are correct this is a pdf conversion issue. It should be 0,75 and not 0,8. This should be fixed in a later update.
Premium receivables from policyholder debtors due and recognized in the balance sheet (assets side) should be considered w

nd its application to EU/EEA internal market. We understand that Article 1 of the IDD states that the IDD does not apply to distribution acti
This question has been rejected because it does not relate to the interpretation or practical application or implementation of D
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
This question has been rejected because the matter it refers to has been answered in Q&A 1456.
All the assets
Generally, held in respectofofinvestment
reimbursements life insurance contracts where
management the or
expenses investment
kickbacksrisk is partially
should not be borne by in
changed the policy
the holders and p
expense-stress.
However, in case
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rates: the adversethat are defining
scenario kickbacks
as provided asESRB.
by the a fixedAspercentage of the
only two tenor fund have
points management expense,
been provided, thekickbacks
corresp
2. For sovereign yields: a similar approach has been taken as for the risk-free rates using now the observed sovereign
When determining the risk factor and the exposure at default for a single name exposure, exposures in the form of bank depo yields fro
The “exposure at default” is covered by Article 184(3),Commission Delegated Regulation (EU) 2015/35.
This question has been rejected because the issue it deals with is already addressed in Article 5(2) of Delegated Regulation (EU
r hire excess insurance products which are sold either as an annual policy or as a single trip policy which would provide a maximum of 120
Please see Q&A 2503 for the answer.
- a CIU which is authorised as European long-term investment funds pursuant to Regulation (EU) 2015/760; or
- a closed-ended alternative investment fund established in the Union or, if is not established in the Union, which is marketed
This question has been rejected because it does not relate to the consistent and effective application of the legal framework c
EIOPA confirms that it is not acceptable to report transfer value related cash flow as part of Future Premiums instead of Futur
The sum insured, C0090 in S.21.01, is gross from deductibles reported in C0100, so the sum insured reported in C0090 may ac
Thank you for your proposal. EIOPA will evaluate and discuss it during the next ITS amendments as the 2022 ITS amendments
When applying Article 184 DR to compute the amount mentioned in Article 336(d) DR for an undertaking referred to in Article
An sovereign bond issued by the Republic of Poland denominated in EUR (or USD for example) cannot have the value g_i = 0 a
This
As per question
Article has
188(1)been
therejected
SCR for because
currencythe riskmatter
shoulditberefers to has assuming
calculated been answered
that a in Q&As
real 1385
estate andlocated
asset 1772. in Poland is sensiti
Where an undertaking holds FX hedges between EUR and PLN these need to be stressed in the currency risk sub-module.
Future discretionary benefits are defined in Article 1(35) of the Commission Delegated Regulation (EU) 2015/35. Specifically, A
Reinsurance profit commissions depends on claims experience and therefore should be reported in row R0340 – Claims incurr
The item C0340
Premiums that are“Credit Quality
not yet step" inbethe
due should template
included S.06.02
in the is applicable
Technical to any
Provisions assetare
(if they forwithin
whichthecredit quality
contract step needs
boundary) andtosh
b
However, if monthly payments are arranged in order to facilitate a payment schedule for an annual premium that has already
c) Yes if theprovided
Disclaimer models are realistic
by the in accordance
European Commission: with the articles 23 and 83 of Delegated regulation (EU) 2015/35. The undertak
The answers clarify provisions already
Disclaimer provided by the European Commission: contained in the applicable legislation. They do not extend in any way the rights and ob
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
The answers
Disclaimer clarify provisions
provided alreadyCommission:
by the European contained in the applicable legislation. They do not extend in any way the rights and ob
The EUR-denoted
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provisions alreadywhich
exposures contained in the for
we publish applicable legislation.
the currency They dobond
government not extend in any
portfolios way the rights
do however andacc
take into ob
As it is in general not possible to replicate
Disclaimer provided by the European Commission: the EUR-duration based on the information provided by EIOPA, the EUR-duration us
The answers
Disclaimer clarify provisions
provided alreadyCommission:
by the European contained in the applicable legislation. They do not extend in any way the rights and ob
The answers
Disclaimer clarify provisions
provided alreadyCommission:
by the European contained in the applicable legislation. They do not extend in any way the rights and ob
The answers
Disclaimer clarify provisions
provided alreadyCommission:
by the European contained in the applicable legislation. They do not extend in any way the rights and ob
The answers clarify provisions already
Disclaimer provided by the European Commission: contained in the applicable legislation. They do not extend in any way the rights and ob
The answers
Disclaimer clarify provisions
provided alreadyCommission:
by the European contained in the applicable legislation. They do not extend in any way the rights and ob
The answers
Disclaimer clarify provisions
provided alreadyCommission:
by the European contained in the applicable legislation. They do not extend in any way the rights and ob
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
In this case, in R0310 in S.26.06.01 QRT the 30% of BSCR should be based on the PIM calculation.
We
In thehave
caseanalysed this issue
the insurers is theand want
seller in atorepo
confirm that BV1181
(receiver (andfunds),
of the cash BV1180)theisasset
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The answersof set off provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
clarify
As noted in the question, future premiums that are within the contract boundary of the technical provisions would be expecte
Article 189(3) of the Delegated Regulation (EU) 2015/35 gives examples of the credit exposures that should be included within

EIOPA confirms that the business underwritten by the undertaking into the UK is expected to be reported under C0070 'Total b
The question was not considered relevant for inclusion in the ESA Q&A process (the last update for PRIIPs was made on 15 No
There is no PD mapping table available for the calculation of the counterparty default adjustment. Undertakings must therefo
This question has been rejected because the matter it refers to has been answered in Q&A 952. The undertaking should use th
According to Article 184(2)(b) of the Delegated Regulation (EU) 2015/35 (DR), several conditions need to be met simultaneous
EIOPA hasflows
The cash identified that the
described seeminstructions forthe
to fall within some items in the
descriptions in templates does
Article 28(c) andnot(e) cover
of thethe situation described
Commission DelegatedinRegulation
your ques(
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cases described, the
in discount payments
rates fromreported
are usually the intermediary
in R0100 have to beintaken
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The ITSagrees
EIOPA on reporting 2019 report
that premiums that
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Premium provision should include cash flows related to future claim events, i.e. cash flows related to future insurance or reins
Only the acquisition costs related to obligations within the contract boundaries should be considered for best estimate valuati
This Answer is based on the examples provided. It is specific to the case and specifications described and does not prejudge ot
We agree with the proposed answer.
The CIC for cryptocurrencies is "09 - Other Investments".​
Q1 - we can confirm that Q&A 1690 has been understood in relations to items (1) and (2). We draw attention to the wording in
The definition
We confirm of CIC7
that realised andshould
Assets unrealised gains and
be excluded losses
from theincalculations
the financial
at assessments may
arriving at the depend
look through onthresholds
whether IFRS or local
for the GA
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We confirm the amendment to validation BV1136 and the response to EIOPA Q&A. The reasoning behind this amendment is t
Please note that this question has been rejected because the matter it refers to has been answered in Q&As 1788 (revised), 19
If
Forthe reinsurance
funds where thecontract is denominated
look-through approachinisanot
different currency
possible for thethan the risk
purpose exposure,
of SCR basisand
calculation riskthat
exists
aredue to the currency
therefore classifiedm
Q2. No, the CIC classification needs to be done independently from the applied look-through approach. An AIF needs to be cl
As cash holdings are exposed to risk of counterparty default, undertakings should include these where look-through is ​being a
The modified duration as referred to in Article 176 of the Delegated Regulation (EU) 2015/35 should be calculated in accordan
The validation
According BV1196
to Article has been
189(3) of thedeactivated.
Delegated Regulation (EU) 2015/35, type 2 exposures should consist of all credit exposures w
The contractual terms relating to the payments should be used when assessing when the cash flow is due for payment.
Note that in the cases described, the payments from the intermediary have to be taken into account both in the best estimate
.EIOPA agrees with the approach described by the stakeholder
EIOPA confirms that the value reported shall be calculated as defined by Article 75 of the Directive 2009/138/EC. In the examp
Article
Disclaimer 73 Paragraph
provided by 5 of the
the Delegated
European Regulation provides for an exception to the rule that the basic own fund should not al
Commission:
The answers
Disclaimer clarify provisions
provided alreadyCommission:
by the European contained in the applicable legislation. They do not extend in any way the rights and ob
The answers
Disclaimer clarify provisions
provided alreadyCommission:
by the European contained in the applicable legislation. They do not extend in any way the rights and ob
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
Article 191(4) of the Commission Delegated Regulation (EU) 2015/35 states that the threshold of EUR 1 million includes all exp
The
Where answers clarify provisions
an insurance intermediaryalready
and contained
an insurance in the applicableare
undertaking legislation. They do notthey
both manufacturers, extend in to
have anysign
waya the rights
written and ob
agreeme
Neither the IDD nor Commission Delegated Regulation 2017/2358 include any provisions that generally restrict the co-manufa
This question has been rejected because the matter it refers to has been answered in Q&A 2338.The broker is legally allowed
Please note that Q&A 2215 has been revised.
This
Evenquestion has been
if a cost model rejected
is being usedbecause the matter
in the financial it refers to
statements of has
the been answered
undertaking, in Q&A
Article 9(3)1615.
of the Delegated Regulation requ
As such, the situation as outlined in the question does not arise.
The case described in the question fits the following indication in the ITS ((EU) 2015/2450): "In the case of more than one trigg
Therefore, what should be reported is the trigger value of the contract which has the next triggering event (i.e. earliest expira
The expenses should be allocated to current and future policies according Solvency II regulation. However, in some cases ther
A
The netting
economicof deferred
penaltiestaxdescribed
assets andinliabilities for determining
the question does not implythe that
amounts to be presented
the policyholder in the
is legally solvencyor
enforced, balance sheet
in other words(S.02
le
​TFor
he the
presence of any penalty related to the payment of future premiums does not overrule article 18(5)
contract described, the obligations within the contract boundary are determined in accordance with Article 18 of the C of the delegated regul
All commissions, expenses and management charges until the expiry of the policy that relate to obligations within the contrac
Fixed assets of an insurance company, unless they fall within the scope of a different sub-module (for example property) shou
This question
2. indirect is rejected
exposures under the regulatory
to underwriting risk; Q&A process as the answer can be found directly in the Implementing Technica
3. Indirect exposures to counterparty risk.
Indeed,140
Article theofintention of the guideline
the Delegated Regulation is also
to clarify thatan
requires theincrease
calculation
of 1 of the risk margin
percentage is to
point to thebeexpense
performed basedrate
inflation on a(expresse
referen
Therefore, even if all expenses should be considered in this stress, where the undertaking is using granular assumptions on ex
Since all NAT Cat risks are simultaneous, in cases as the one described it is not possible to determine the right order to apply t
This question has been rejected because the matter it refers to has been answered in Q&A 1678 , which remains valid. Article
This question has been rejected because the matter it refers to has been answered in Q&A 1678 , which remains valid. The no
This question has been rejected because the matter it refers to has been answered in Q&A 1678 , which remains valid. Using t
As the securitisation position is not senior and no credit assessment by a nominated ECAI is available Article 178 (3),(4),(5),(7)
This question has been rejected because the matter it refers to has been answered in Q&A 1678 , which remains valid. Using t
The question
Therefore, thehas 15%notapplies
been included
to all typein2the ESAs formal
exposures that Q&A
have process
not beengiven
due the general
for more nature
than threeofmonths.
the question.However,
It also applies toweall ca
ty
Based on the provided example: Assume that at t=0 a receivable from an intermediary is due in 6 month. Then the 15 % apply
There is no automatism that such an asset, with the information provided, should be classified as CIC 29. FRNs can also be for
In accordance with Article 9(2) of Commission Delegated Regulation (EU) 2015/35, the valuation of assets follows IFRSs by def
In accordance
it relates with Article
to a specific 9 (together
business model which with Article
requires8) of Commission
bespoke advice;Delegated Regulation (EU) 2015/35, the recognition of ass
relevant parts of
The projection ofthe
thequestion,
future SCR i.e.fortax-related
the Risk Marginmatters, are outside
should of EIOPA’s
be consistent withremit and therefore
the assumptions outside the
underlying thescope
rest ofofthe
EIOPA’
Tech
If the best estimate of the earned premium during 2021 is within the contract boundary as at FY2020, then the calculation of S
On the basis of Article 9 (1) of the Commission Delegated Regulation (EU) 2015/35 (DR), assets and liabilities other than techn
Yes, the assessment on the CIC needs to be done individually for each derivative. ​
Given the information provided, the asset should be classified with the CIC Code XT79 “Other cash and deposits”. Please see a
This
Answer question
2: is rejected as per regulatory Q&As, however please find the answer below:We would like to highlight that a new
Article 24(1) of the IDD applies when an insurance product is offered together with an ancillary product or service which is not
The reason for the error is that the ISIN fails the checksum digit test. We suggest that you report it as “CAU/INST”.
If the resulting shock corresponds to the loss in value determined in accordance with Article 75 of the Directive resulting from
SII does not
Question recognise
1:When deferred
calculating theacquisition costs (DAC).
capital requirement forFor the SII balance
currency sheet both the
risk, a look-through has DACto beand the corresponding
applied to funds referred deferre
to in
Question 2:If the funds are not established in the Union(e.g. in England or Scotland), they
As per Guideline 2 of the Guidelines on look-through, firms should iterate the look-through approach so as to be satisfied that would have to meet the requiremen
The
The formulaic
disclaimercalculation
provided byoftheeach risk is given
European in each submodule. The firm should include the indirect exposure to the loan at
Commission:
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
1. Withholding taxes from tax authorities in EU member states might result in a tax receivable or a deferred tax asset in the So
The question has not been included in the ESA Q&A process since it concerns a specific financial instrument and requests besp
The
This Solvency
question IIhas framework does as
been rejected notitoutline
does not in relate
which to waytheanconsistent
undertaking andshould organise
effective itself or
application of how a group
the legal should structur
framework covered
Therefore,
Many thanks EIOPA doesemail
for your not conduct
and youranquestion
assessment of thecountry
in which prudential regulation
an agent shouldofbe non-EU pension funds.
registered.
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Againstbe informed
this background, that insurance
your questionsintermediaries
have beenshall be registered
rejected as they are in their home nature
of general Member and State, Article 3to
the answers paragraph 1 sentec
your questions
For
Art. further details,
2 (2) letter b ofplease
the IDDcontact
definesyour legal adviser.
activities which shall not be considered to constitute insurance distribution activities, inclu
Against this background it can be concluded that assessment of claims undertaken by a professional expert on behalf of an ins
This question has been rejected because the matter it refers to has been answered in Q&A 2003.
Many thanks
The notion offor your email
“contract of 5 April in
of insurance” which youleft
is generally raise questions
to be determined regarding the professional
by national law, but would indemnity
includeinsurance laid down
investments packag in
The
The IDD also allows
disclaimer Member
provided States
by the Europeanto provide that some of the disclosures and advice in relation to IBIPs (Articles 29 and 30)
Commission:
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
According
The to the Guideline
POG requirements 9 on
apply valuation
to the of assets of
manufacturing and liabilitiesproducts
insurance other than Technical
that Provisions,
are offered for sale deferred
to customerstax assets should
(i.e. more thann
On the other hand, personalisation of and adaptation of existing insurance products for more than one customer or design of
From a general point of view, I would like to point out that the mediation of insurance contracts is currently governed by the I
This
If thequestion
notes exhibithas beenonlyrejected because
debt (equity) the matter
instrument it refers to has
characteristics, theybeen answered
should in Q&Ain2003.
be included the calculation of the capital requ
If the notes exhibit both debt and equity instrument characteristics the approach outlined in Guideline 5 of the EIOPA Guidelin
The market consistent
We consider valuation
that the absence of according
any direction to Art. 75 of thethe
to calculate Solvency II Directive
risk-mitigating must
effect atbe ensured,
a lower levelwhich
than may be achieved
"underwriting by u
risk", m
This response is indifferent to whether the situation is as per case (i) or case (ii).
The individual risk assessment referred to in Article 18(3) of Commission Delegated Regulation (EU) 2015/35 should allow the
The individualshould
Undertakings risk assessment might and
do a projection involve medicalofunderwriting,
allocation expenses thatbut this is not
considers required.
realistic assumptions on future business, i.e. ev
Where this is consistent with expense assumptions for contracts
In most of the cases, paid-in premiums and the related obligations reflect a right and in paid-up state, paid-up expensesfor
an obligation canthe
beundertaking,
set up. i.e. the
However, under very specific circumstances, this may not be the case. For example, in case
In most of the cases, paid-in premiums and the related obligations reflect a right and an obligation for the undertaking, i.e. the of a contract with a paid-in premiu
However, under very specific circumstances, this may not be the case. For example, in case of a contract with a paid-in premiu
As Q&As and 1508 and 1544 highlight, the change was included in the 2018 ITS amendments and R0070 should include the am
The exposure should be covered in the calculation of the capital requirement for counterparty default risk on type 2 exposure
The answer
In order to this question
to determine is provided
the spread by the
risk SCRcd, European
the effect ofCommission.Pursuant to Article 20(5) IDD,
the instantaneous increase/decrease of thepre-contractual
credit spread for informatio
the un
If it can be shown to give the same result as applying the spread widening/tightening
Notwithstanding any potential consequences resulting from the own risk and solvency assessment and the supervisory review to the underlying instruments the descri
Consequently, the adjustment factor should be applied when calculating the capital requirement for underwriting risk and the
Question has been answered on a direct bilateral basis as the question is specific to questioner.
Has been answered bilaterally as the questions concerns a specific replication issue.
Thanks for your question on the HKD CRA.I can confirm that the CRA for HKD as of 30 September 2019 has been calculated us
No answer has been sent as far as it is a request for future services.
 No. The current level of granularity of the representative portfolios does not distinguish covered bonds as a separate sub cate
The “missing government bonds’ yields” are actually in the test-files on the worksheets VA_C_Govts_Yield_before. The numbe
The look-through approach should be applied to the notes issued by the entity in the following situations:◦Special purpose enti
S.05.01 should not create any obligation to recalculate statutory technical provisions. Therefore, in case technical provisions a
We
The confirm
definitiontheforamendment to validation
CIC 21 defines corporateBV1136.
bonds asThe reasoning
bonds issued behind this amendment
by corporations, is that
with simple the reporting usually
characteristics, of the issuer
coverin co
As clarified in the ITS, structured notes "combine a fixed income with a series of derivative components" and "have embedded
In the QRT S.08.01, in the table S.08.01.01.01 "Information on position held" the two attributes C0130 "Notional amount of t
In
Forcase
eachthat a look-through
parameter, is to be
commercial catapplied
modelstowerea realrun
estate entitypotential
to obtain which is loss
a related undertaking,
estimations. Thesethelossunderlying
estimationsassets
wereshall
thenbe u
In the case of the Spanish Windstorm scenario additional model input was provided in order to take into account the specificiti
As per the answer to question 2247, only immovable property should be included within the property risk sub-module. Other
y; and Q&A no. 2218 on the possibility for the ancillary insurance intermediary to transfer the status of exempted ancillary insurance inter
In the first example you don't need to provide the individual limit as it is already provided in the "Multiline" row. In your secon
We confirm that both treaties in your example for which the existing policies are still in force subject to the term and conditio
We confirm that both treaties in your example for which the existing policies are still in force subject to the term and conditio
We understand that these cases are within the scope of Art. 9 (4) of Delegated Regulation 2015/35. If market-consistent valua
That depends on the implementation in the Member State and the available choices taken within the group.
EIOPA confirms
CIC Category 31 that as soonequity"
"Common as a dividend
is limitedis foreseeable,
to "Equity that therepresents
full amount of dividend
basic propertymust
rightsbeonincluded in the quarterly reporti
corporations".
Given the specific negotiable characteristics of American Depository Receipts (ADR) they should usually be classified as 39 "Ot
Based on Article 83(4) Commission Delegated Regulation (EU) 2015/35 the impact of the expense scenarios on the value of an
Property held as mortgage could in general be taken into account if it meets the requirements set out in Article 214 of the Com
The probability in Article 199(13) of Commission Delegated Regulation (EU) 2015/35 is 0.01 % and not 0.001%.EIOPA provided
Please find here the links to the consolidated version of the Solvency II directive (Directive 2009/138/EC)and the consolidated
EIOPA acknowledges that cyber risk covers a number of different parties and types of risk. It may cover third parties or not and
Generally, the undertaking should have a policy setting out the actions to be taken by the undertaking to ensure that its invest
Considering the reference in the delegated regulation to the annual reporting (reference in article 317 of the Commission Dele
This Q&A has been rejected because it is not a Q&A but a suggestion for setting up an organisational structure.
Bonds issued by third-country public sector entities cannot qualify as covered bonds as referred to in Article 187 (1) of the Com
The following is based on the assumption that the defaulted loan is assigned a credit quality step of 6 in accordance with Artic
The described treatment is correct. Please see also answer to Q&A2263.
In case of a look-through, property held by the entity would be included in the calculation of the capital requirement for prope
The risk margin is based on the assumption that the liabilities are transferred to another undertaking. To ensure, that the risk
The overall assessment of the availability of own funds at group level according to Article 330 of the Delegated Regulation is c
The
Firstquestion relates
questionThe to the published
following is based onQ&A1372. Please refer
the assumptions to the
that:1. thismentioned
Q&A.Q1 – The correctloans
mortgage answer is a).with
comply The the
provisions in Artic
requirements
Where the mortgage loans have to be included in the calculation of the hypothetical capital requirement
The assumption is correct. However, it should be noted that the capacity of the reinsurance treaty should not be allocated for market risk as to
sett
Regarding the allocation of a reinsurance treaty with one or more reinstatements within NAT CAT submodule, if an event com
As you mentioned, for EEA exposures, the COMMISSION DELEGATED REGULATION (EU) 2015/35 of 10 October 2014 supplem
No. According to Article 197(5) of Commission Delegated Regulation (EU) 2015/35 the hypothetical capital requirement for ma
The answer
General below is based Company
assumptions:· on the following
A is an assumptions:a. an exposure
insurance or reinsurance A is fully, unconditionally
undertaking established in the and irrevocably
territory guaranteed
of a Member Sta
Case 1: A local branch B represents a part of A (i.e. B is not a separate legal entities). A transfers the equities to B. For the purp
ly those 90%1:ofIfthe
an investments will benefit holds
insurance undertakings from a10lower
coveredcalibration; whereas
bonds, they theberemaining
should treated as10% will not.2.single
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exposuresformula
for thetr
2: SINGLE NAME EXPOSURE 1.2 - covered bond B (CQS=0) -> CT=15% according to Article 187(1)SINGLE NAME EXPOSURE 1.3 -
This question has been rejected because the matter it refers to has been answered in Q&A 1681.
In this particular example, the insurer covers the risk of disability both in case of permanent disability and in case of temporary
The
The market risk capital
counterparty defaultcalculation
adjustment should generally
for the be based
valuation on the change
of recoverables from in own fundscontracts
reinsurance under each andcomponent stress.vehicle
special purpose For e
However, where there is evidence that the credit quality of the reinsurer has evolved quickly, PD should be estimated using a
Dear Sir/Madam, this question has been rejected because it does not relate to the consistent and effective application of the l
Dear Sir/Madam, This question has been rejected because the matter it refers to has been answered in1848.
Please
As such,note that this3 question
guidelines has been
(ICT strategy), rejected
17 (on because
the role of the the
AMSBmatter
in theit risk
refers to has beensystem)
management answered andin2032.
21 (on Operational risk m
Guideline 7 (Information security function) also complements the framework already laid out
However, even within a single reference undertaking, the calculation of the risk margin needs to assess the present in the Solvency II Directive
value(artic
of a
We note that it is important for any undertaking using a simplified method to have regard to Article 56 when considering whe
This question has been rejected because it does not relate to the consistent and effective application of the legal framework c
Article 197(7) sets F, F', F'' and F''' - referred to in Article 192(2) to (3c) - to be 100% only where “the determination of the insu
Please refer to the Guidelines 3 and 4 of the EIOPA Guidelines on application of the life underwriting risk module (EIOPA-BoS-1
This question has been rejected because it does not relate to the scope of the Q&A process.
Following recital
This, however, 15 and 45 of
necessitates tothe
alsoSolvency 2 directive
reflect the premiums andofwhen conditions
the business of article
in the premium 84(4)
riskofcalculation
the Delegated Regulation
for the purposeare me
of the
Therefore, the premiums should not simply be assumed to be zero for the purpose of the risk margin. Instead, the premiums e
The question was withdrawn at the request of the requestor.
No, there is nothing similar to the ECB guidelines for collateral available for insurers.
No further information in this respect can be provided.Information on the European insurance sector in general can be found
This question has been rejected because it does not relate to the consistent and effective application of the legal framework c
This question does not relate to the current legal framework.
This question has been rejected because the issue it deals with is already explained in Article 300 of the Solvency II Directive (t
In S.06.02 C0340 there are no restrictions in submitting the information also for to exposures/assets for which a credit quality
As per Article 38(i)(i) of the Delegated Regulation, the SCR of the reference undertaking should include all underwriting risk wi
RBNS claims should be reported undiscounted in S.20.01
Article 160(2) of
In accordance thethe
with Commission Delegated Regulation
fourth subparagraph (EU) 2015/35
of Article 102(2) sets out that
of (EU) Directive all health insurance
2009/138/EC, an expansionand in
reinsurance
business orobligati
a cha
In addition to the need to comply with the SCR there is also the requirement as set out in Article 262 (1) of Commission Delega
1) For the estimation of the Geographical Diversification factor, the net diversification factor should be used.2) The premium v
The
The event covered
following refersintoArticle
basic 142(6)(b)
own-fundof the Commission
items that have been Delegated
includedRegulation (EU) 2015/35
in Tier 1 respectively is 2
Tier the discontinuance
basic of 40 on
own funds based % ofAr
Guideline 27 should be interpreted in such way that: changes in the terms and conditions of these items
It should be remembered that undertaking may use simplifications after fulfilling requirements of Article 88 of Commission De that are strictly neces
The case described in the question seems to correspond to the assumptions in paragraph 3.68. of cited CEIOPS Advice: financ
Following recital 15 and 45 of the Directive 2009/138/EC (Solvency II) and when conditions of article 84(4) of the Commission
Private
In casescredit
whereratings as referredoutsources
the undertaking to in Articleoperational
2(2)(a) of Regulation
functions or(EC) No 1060/2009
activities to servicecannot be used
providers whichforare
thenot
calculation of the
cloud service
The written agreement entered into with the service provider that relies significantly on cloud infrastructures to deliver its ser
The determination of the capital requirement for spread risk should not include any change in the basic risk-free interest rates
The answersbeclarify
If it cannot provisions
established already
whether contained
or not in the applicable
the conditions legislation.
in the second They doare
subparagraph notmet,
extendtheinformula
any way inthe rights
Article and ob
192(2) firs
Where Article 88 of the Commission Delegated Regulation (EU) 2015/35 is complied with, insurance or reinsurance undertakin
Article 116(5) of Delegated Regulation 2015/35 states that “premiums shall be net, after deduction of premiums for reinsuran
Structured notes are defined as securities, "combining a fixed income (return in the form of fixed payments) instrument with a
Given
The CICthe information
code provided of
12 "supra-national this individual
bonds" refers to case,
bondsthe classification
issued by publicwith CIC 5 - Structured
institutions establishednotes seems to be most
by a commitment appro
between na
Government bonds are bonds issued by public authorities, whether
In S.06.02 C0280 "Currency", the currency of the issue is to be reported. by central governments of supra-national government ins
Also for ETFthat
The notion it is future
the currency in which
discretionary the ETFcover
benefits is issued
onlythat has to
benefits tobe reported. Itisisalso
policyholders not appropriate
supported bytoRecital
report17
instead
of thethe curr
Delega
Therefore the payments to the distributors by way of commission referred to in b) are not part of the future discretionary ben
Both “cash at bank" and “deposits with credit institutions" are terminology from Council Directive 91/674/EEC.In particular Ar
The guidelines do
A look-through not imply
approach an apply
shall obligation for the
to market undertaking
risk, to conclude
underwriting risk, and acounterparty
written agreement withthe
risk where theconditions
cloud service provider
listed in Arti
Where any of the conditions are not met, a look-through approach shall not be applied.
This question has been rejected because the matter it refers to has been answered in Q&A 2132. As the volume measure for p
Non relevant question, that has been already answered via "Info EIOPA"
IFRS 9 allows both
The disclaimer 'tradeby
provided date'
theand 'settlement
European date' accounting for 'regular way purchase or sale', which means here that eith
Commission:
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
Article 30 of the Directive 2016/97/EU (Insurance Distribution Directive – IDD) shall apply only from the date that the Directive
The disclaimer
Article 3(6) firstprovided by theofEuropean
subparagraph Commission:The
the Directive 2016/97/EU answers
(Insuranceclarify provisions
Distribution already–contained
Directive in the
IDD) lists the applicablethat
information legisl
w
The disclaimer provided by the European Commission:The answers clarify provisions already contained
Article 4(3) of the Delegated Regulation (EU) 2017/2358 (DA 2017/2358) provides that “the product approval process (POG) sh in the applicable legisl
The
Bothdisclaimer
questionsprovided
concern the by the European
application ofCommission:The
the product oversight answersandclarify provisions
governance rulesalready
set outcontained
in Article in
25the applicable
of the Directive legisl
201
The disclaimer provided by the European Commission:The answers clarify provisions already contained
Article 25(1) of the Directive 2016/97/EU (Insurance Distribution Directive – IDD) provides that “insurance undertakings, as we in the applicable legisl
The
The disclaimer
Delegated provided
Regulation by(EU)
the 2017/2351
European Commission:The
states further inanswers
recital 2 clarify provisions
that “product alreadyand
oversight contained in themeasures
governance applicable legisl
should
The
Thesedisclaimer
are:(a) theprovided
types ofbyservice,
the European Commission:The
transaction, insurance-based answers clarify provisions
investment product oralready contained
financial in the
instrument applicable
with which the legisl
cus
The disclaimer provided by the European Commission:The answers clarify provisions already
Both “cash at bank" and “deposits with credit institutions" are terminology from Council Directive 91/674/EEC. contained in the applicable legisl
In particular Article 12 of that Directive says that deposits should be classified as deposits with credit institutions where there
Based on EIOPA's guidelines
• The commission on the treatment
structure analysis, especiallyofif market
the third risk exposures
party obtainsincommission
the standardor formula, and more directly
any remuneration specifically on guid
for conclud
It would be particularly important for the competent authority to assess on a case-by-case basis whether the concrete situatio
The discrepancy is intentional. In general, the validation requires all the variables to be provided to run. However, if a variable
The CRESTA used in Solvency II are based on the CRESTA 2010 version which did not include Ceuta(51) and Melilla(52). EIOPA
According to Delegated
A look-through approachregulation
shall always Article 22(1c),
apply the assumptions
to Special Purpose Vehiclesare based
whichonare
thecollective
characteristics of theundertakings
investment portfolio of insuranc
and oth
If Special Purpose Vehicles notes held by an insurance undertaking meet the conditions in Article 84(4) of the Delegated Regul
Please note
Following that EIOPA
Article 1(1) ofisthe
currently
Directive working on the ITS
(EU) 2016/97 amendments.
(Insurance As theDirective
Distribution work is on-going
– IDD) the and not finalised
directive for publication,
lays down rules conce
The disclaimer provided by the European Commission:The answers clarify provisions already contained in the applicable legisl
Written and earned premiums are still mandatory disclosure under IFRS 17. The insurance results need to separately disclosed
The Solvency II Standard Formula SCR calculation requires instantaneous stresses to be applied to the Balance Sheet as it stan
The Q&A would
Disclaimer require
provided interpretation
by the of the national law and requests for bespoke advice. Thus, the question has been reject
European Commission:
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
The Solvency II framework requires that insurers have sufficient assets to cover liabilities. Paragraphs 2 and 3 of Art 132(3) of S
EIOPA agrees that in case of new ECAI on ESMA’s list that is a part of Fitch group or Moody’s group undertakings should repor
Buildings and land, whether related to silviculture or otherwise, should be covered in the property risk sub-module.Article 174
Annex
Simple VII does notfeatures
additional only include
(e. g. EEA
'fix tocountries, bus also othercan
float' or floor/ceiling) third
alsocountries such asasthe
be considered CICSwiss
2. Confederation. Regions and flo
FRNs with more complex additional features should be categorized as CIC 5.
Method 2 is an alternative method and the group eligible own funds (EOF) are calculated as a simple summation of all solo EO
Contingent
Question: rights where
According to thethe driverDelegated
EIOPA event is outside
Regulationthe control of the (Article
(EU) 2015/35 insurance or and
120) reinsurance
Annex XIII,undertaking
the capitalshould not be con
requirement for
A: The natural catastrophe risk capital for the United Kingdom should be based on the sum insured. The methodology using th
This question has been rejected because the matter it refers to has been answered in Q&A2119.
CIC 96 can be used. The tables will be aligned with the SII CIC tables.
Yes, we confirm that the updated representative portfolios for the calculation of the volatility adjustment is to be used in the c
For the purpose of the calculation of market concentration risk such equity positions should be seen as “unrated" and therefo
The answer to this question is provided by the European Commission.Motor third party liability (MTPL) insurance is compulsor
This question has been rejected because it does not relate to the consistent and effective application of the legal framework c
The understanding is correct. This is specified in Art. 179 par. 3 of Commission Delegated Regulation (EU) 2015/35.
According to Article 171 of the Commission Delegated Regulation (EU) 2015/35 and EIOPA-BoS-14/170 Guidelines on treatme
Please note that
The disclaimer this question
provided by thehas been rejected
European because it does not identify an issue of practical implementation.
Commission:
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
IDD defines
On the otherthe scope
hand, and meaning of
personalisation of and
ancillary insurance
adaptation intermediaries.
of existing insuranceArticle 2(4)for
products of the
moreIDD explicitly
than excludesorcredit
one customer instit
design of
As explained in recital 49 of the IDD in case of group insurance, ‘customer’ should mean the representative of a group of mem
Please
However,note that on
based instructions
Article 223 ofof
the theS.05.01 have
Solvency been amended
II Directive considering
on intra-group the IFRS
creation 17. Theand
of capital chnages
Articleare part of of
331(1)(b) thethe
ITSDeleg
amen
The encumbered own fund items resulting from such direct and indirect reciprocal financing with the holding company A shou
According
2. Row R0620 to 2019/981
(decrease):Delegated
This is the Regulation,
total valueArt. 186 assets
of the (2-6) ofsensitive
2015/35toDelegated Regulation
currency decrease arebefore
risk deleted, so Article 186 (4) of
shock.
In result,using
Groups the values for cell
local gaap R0610/C0020
for their consolidated and financial
R0620/C0020 will usually
statement differ. consolidated accounts also in accordance wi
and producing
Concerning the second question, although IFRS 17 is not yet applied in the EU, it is worth reminding that - Whilst IFRS 17 does
S.03.01 should include all collaterals to which the undertaking may have direct access. Therefore mortgages should be conside
Allocation
- The assetof the transitional
ceded of technical
remains in the Balance provisions
Sheet. by line of business or homogeneous risk group should be done according t
- The cash received is reported as cash and cash equivalents (R0410) and on the liability side as Debts owed to credit institutio
This Answer is specific to the case and specifications described and does not prejudge other cases.As stated in the EIOPA Guid
The Solvency II Framework distinguishes between an Insurance Holding Company (IHC), a Mixed Financial Holding Company (M
The duration
According of a callable
to Article 175 ofbond without Delegated
Commission fixed maturity (perpetuals
Regulation (EU) with call options)
2015/35 should
the Spread Risk be calculatedcalculates
Sub-Module based on the
the capital
next ca
According to Article 189(2)(f) “derivatives other than credit derivatives covered in the spread risk sub-module" are in the scop
We interpret your question as having two separate issues: one refers to the authorisation of business, and the second refers t
The
The technical field S.01.02
answers clarify R0260
provisions to collect
already the direct
contained in theURL to the SFCR
applicable should They
legislation. be provided only forinthe
do not extend anyannual remits
way the and
rights is no
and ob
The provision set out in article 180 2. of Solvency II COMMISSION DELEGATED REGULATION (EU) 2015/35 cannot be applied to
The shocks to be applied in this case are specified in article 180 paragraph 3a. of the Delegated Regulation 2015/35 providing
Direct and indirect impacts should be considered. In this case, since the impact is on the Future Discretionary Benefit it will ari
The conclusion from Q&A 1904 also applies to bonds and the selling of own shares. Given that the instrument has been sold, b
There is a typo
Furthermore in flood
the both 2.3.0 and 2.5.0
risk weights forAnnotated Templates
Bulgaria include zone versions. The actual
29, according to CDRname, linksANNEX
2015/35 and templates
IX Bulgariacontent
shouldare correc
only hav
Those risk weights have not changed since the initial adoption of Delegated Regulation (EU) 2015/35. EIOPA has shared your o
When
EIOPA cash
agreesis posted
with theasproposed
collateralanswer.
it is derecognised
The LEI codesandmust
a deposit is recognised,
be reported therefore
correctly onlytothe
according deposit
GLEIF should appear in S.
database.
The names should also be reported correctly, but minor differences as indicated to the entries in the GLEIF database can be ac
According to
Disclaimer Article 171a
provided by the(e)European
of the Commission
Commission: Delegated Regulation (EU) 2015/35, if the average holding period of the sub-s
The answers clarify provisions already contained
IFRS 17 does not require a P&L that is similar to the in the applicable
Insurance legislation.
Accounting They do
Directive, not extend
meaning thatin any will
there waynotthebe
rights and ob
'earned' or
The instructions refer to the accounting Directives that will continue to be in force; However S.05.01, although linked to the ac
Dear Sir/Madam, This question has been rejected because the issue the question deals with is already explained or addressed
The occupational pension statistics published on the EIOPA website refer to the end of 2018 data. This was collected by other
Please note that a similar question has been responded in the context of the ad-hoc Q&A process established for the Complem
That is correct.
These are not editorial differences, the pension fund data refers to interest received and not interest earned.
That is possible, in case all investment income can be allocated to the described sub-categories.
IFRS 16 needs to be applied in a way to reflect market-consistent valuation in line with Art. 75 of the Solvency II Directive (fair
In case the national competent authority agrees with the use of local accounting standards in line with Art. 75 of the Solvency
a)
The Die Marktbewertung
data erfolgtInvestment
on related Collective wie in SII, also inclusive die
Undertakings areabgegrenzten
to be included Betraege. b) Entsprechend
in the consolidated denthe
data on vertraglichen
basis of theAnforde
propor
Therefore,
The the exposures
item C0120 is only to onbe CIUs should
reported be asset
if the reported in the
is held templateInS.37.01
in custody. taking
that case the into
nameaccount the proportional
of the financial share
institution thatheld
is th
If the asset is held in custody, and the capital management company is itself the custodian of the asset, the field C0120 needs
Bitte folgen Sie den Anforderungen, die im Annex der BoS-Entscheidung zu finden sind.Corporate bonds sind Anleihen, die von
Neither R0590 nor R0670 are reported in S.23.01.22, but this does not change the content of R0680. The value of R0680 is the
As per Article 15(3) of the Delegated Regulation (EU) 2015/35, a Deferred Tax Asset (DTA) needs to be valued taking into acco
According to Article 171a (e) of the Commission Delegated Regulation (EU) 2015/35, if the average holding period of the sub-s
Yes, as deferred tax assets reported on the balance sheet should be net from deferred tax liabilities according to Guideline 9 o
We are happy to inform you that all three validations were corrected for the Hotfix taxonomy release available on the EIOPA w
The rights-of-use asset is categorised as the underlying asset for the SII balance sheet and accordingly for the determination o
That is correct, it is important to acknowledge the necessity for a market-consistent valuation in accordance with Art. 75 of th
The
Q2: itcategorisation
is unclear what of the rights-of-use
is meant asset follows
by 'participant the underlying asset and the corresponding treatment under Solvency II.
agreement';
Q3:
Q2: please only are
Derivatives include the member
separately reported as 'active' in the fund
in the balance that
sheet. is applicable
EIOPA at the end
has developed of the year
a voluntary (the last
template forone)
the reporting of d
Q3:set
As no,outthat
in isRegulation
not possible.(EC) No 1060/2009, a credit rating agency located in the UK (i.e. outside the Union) cannot be recogni
If the criteria in Article 4(1) are met, the mapping to Credit Quality Steps should be performed in accordance with Implementin
Q&A 2094 has been revised.
Structured notes issued by sovereign governments (all CIC1 subcategories) should not be classified as structured notes; they s
According to art. 77b sub (d) (https://www.eiopa.europa.eu/rulebook/article-2292_en) products that give rise to future prem
The scenario producing the higher net solvency capital requirement is to be used.
Article 140 of the Delegated Regulation requires that the amount of expenses taken into account in the calculation of technica
Yes, they should be included.
The 10 largest exposures should be determined according to the LGD.
Share capital is called up when the payment of the capital is requested to shareholders and the claim towards them is recogni
The CIC code is an alpha-numeric code composed by 4 digits. The first two alpha digits can be either the country code or XL, XV
C0340 shouldtoinclude
Yes, it needs the CQS
be reported in attributed
S.06.02 if ittoreflects
the asset, regardless
a positive whether
value. Pleaseitsee
wasQ&A
derived
1904from theCIC
on the rating of the assetGiven
categorisation. or fromtheth
Cash shall be reported in one row per currency, for each combination of items C0060, C0070, C0080, and C0090; g) Transferab
For
The regular bankshould
risk margin accounts,
not based on theinsubmitted
be included question,
the calculation thecapital
of the CIC classification
requirementwould be XT72.The
for currency itemis"Total
risk. This in lineSolvency II a
with Article
All assets, including any that are deemed
Disclaimer provided by the European Commission: to be backing the technical provisions, which are not denominated in the local curre
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
Article 140 of the Delegated Regulation requires an increase of 1 percentage point to the expense inflation rate (expressed as
Article 140 of the Delegated Regulation requires that the amount of expenses taken into account in the calculation of technica
i) For the same reasons as those underpinning the Guidelines on application of the life underwriting risk module (EIOPA-BoS-1
For
The the upright-of-use
lease and down stresses,
asset andallthe
options listed lease
associated underliability
Article for
142future
(4) of payments
Commission Delegated
should Regulation (EU)
each individually 2015/35in(e.g.
be included the cp
As highlighted by Guideline 4 of the Guidelines on the treatment of market and counterparty risk exposures in the standard fo
The
In answers
the clarify
example, the provisions already
valuation under contained
the in the applicable
equity method is used andlegislation. Theyvalue
the calculated do notofextend in any wayisthe
the participation rights and ob
negative.
As a result, the parent undertakings shall not value the invested company at 0 but has to consider the negative value of its inv
According to the recital 26 of the delegated regulation 2019/981, to avoid regulatory arbitrage, the portfolio of assets and the
The SCR equity risk module calculation for type 2 equities applies also to all assets other than those already covered in the inte
The COMMISSION DELEGATED REGULATION (EU) 2017/1542 of 8 June 2017 amending Delegated Regulation (EU) 2015/35 con
In 2020 there are not amendments for the Solvency 2 ITS and therefore there is not draft ITS published with taxonomy 2.5.0. P
New reinsurance contracts can only be taken into account on the reporting date if there is an agreement between reinsurer an
Commission clawbacks should be reported as other cash-in flows.
In order
The to guarantee
following that thethe
table illustrates same level ofcases
possible protection
(*). Theapplies regardless
references are toof the channel
Articles in the through which
Commission customers
Delegated buy an insu
Regulation (E
The correct answer is therefore option 1.

EIOPA confirms that in S.26.02 If R0010/C0010 = 4 or 6, for Type 1 exposures only C0080 should be reported while the other r
This template is reported for Financial Stability purposes and on a best effort basis. We therefore agree with this approach.
EIOPA agrees
"Cash and cashthat in this casereported
equivalents" C0130/Quantity can be S.02.01
in the template reported as 1. The
Balance "C0370/Unit
sheet should beSolvency II price"
equal to the totalneeds
"Cashtoandbecash
reported
equiv
Given
It should be kept in mind that when the insurance distributor carries out distribution activities in relation to the insurance of in
the information provided, the classification with the CIC Code XT79 seems correct. In this case it needs to be reported la
Finally, Member States may impose stricter provisions since the IDD is a minimum harmonisation directive.
Question has been answered on a direct bilateral basis as the question is specific to questioner.
BV914 shall be deactivated and corrected in the next taxonomy release.
EIOPA confirms that "original currency" can not be specified as the currency of the gross Best Estimate claims provisions valua
EIOPA needs to further analyse the question raised. In the meantime EIOPA will deactivate BV735 validation and you can conti
Based on the definitions in the CIC Table in Annex V of the SII reporting instructions "Bonds issued by local authorities, includin
The validation will be deactived. We will analyse by the next 2.5.0 taxonomy release for which validations an exact match will
EIOPA confirms. While in general we expect the net expenses to be positive, we are aware that there exists examples where th
EIOPA confirms that in case the company has decided not to pay dividends then it shall report its Q1 foreseeable dividend as N
Financial instruments qualifying as "Asset backed securities" or "Mortgage backed securities" shall be classified as CIC 6 ("Colla
This validation corresponds to the logs specifying that "This amount shall be reported as a negative amount." If there is no adj
This validationrequirements
Our reporting corresponds to the logs
require specifying
that that "This
"Unit Solvency amount
II price" andshall
"Unitbe reported as
percentage ofapar
negative
amount amount."
SolvencyIfIIthere
price"is must
no adjb
If no unique price is available, the reported "Unit Solvency II price" and "Unit percentage of par amount Solvency II price" coul
 One
Inform of the criteria
in the RSR oftothe
assess whether an undertaking
collateralization is a related
of the participations undertaking
in the subsidiary. is the existence of a participation. A participation
Inform the group supervisor when this situation exists
R0210} + {S.17.01.01, R0230}EIOPA specifies that {S.19.01, C1560, R0660} reports the Net Discounted (not Undiscounted) Best Estimate Cl
According to Guideline 2 of the "Guidelines on the treatment of market and counterparty risk exposures in the standard formu
According to articlecodes
- Other recognised 38 1. (d) of the
(CUSIP, Delegated
SEDOL, WKN,Regulation
BT, BBGID,2015/35
RIC, FIGI,onOCANNA)
the assumptions related to the reference undertaking fo
-Secondly,
Code attributed by the undertaking
the implication (CAU/INST),
of Article 213(2) must beDelegated
of Commission used as theRegulation
default option when none
(EU) 2015/35 of the
is that theoptions above are
stress scenario ava
should
In both the hypothetical interest rate stress and longevity stress, the collateral will be lower than the total risk exposure, and a
Article 188 (1) of the Delegated Regulation should be used for determining the local currency for the calculation of SCR at solo
Update: Set as CAT 3, because the question had already been answered in Q&A1681.
If the weighted average credit quality step on a single name exposure before rounding was 3.82 it would be 4 after rounding (
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
C0330 should include the sum of all the exposures for all the zones where the simplification has been applied. C0320 should in
Reference
Disclaimer from author
provided is correct.
by the EuropeanTheCommission:
validations will be deactivated and set at non-blocking in 2.5.0.
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
According to Article 111(1) (p) of Directive 2009/138/EC (Solvency II) the European Commission shall adopt implementing mea
The following answer has been drafted on the basis of occupational pension funds regulated by Directive EU 2016/2341, know
From
Yes. Inancases
accounting
in whichperspective
the unit pricethisofproduct
the fundis usually
includesconsidered
the accrued to interest
be insurance
(becausecontract in Spain
it is not because
possible to haveit includes
the cleanbiome
unit
Instead in cases in which the clean price of the fund is available then the clean price should be used and the accrued interest s
o undertakings that do not have any vessel over the threshold.
Following article 35 of the Directive 91/674/EEC (reference to be found in the EIOPA QRT LOG file on page 456) stating that "T
In accordance with Article 279 of Commission Delegated Regulation (EU) 2015/35, where a supervisory authority concludes th
The Chinese Offshore Yuan shall not be used for reporting as is not in the ISO 4127 and therefore shall be converted to the Ch
Specialised
For both cases,Investment
for assetsFundheld(SIF) which
in or doesn't
out of qualify
unit-linked oras Analternative
index-linked investment
contracts, fund ( AIF)
the template is to bean
contains classified as CIC 4.
item–by–item list of
2/3. In case the item cannot be classified within the categories 0-9, the item is not to be reported
The availability of own funds at group level depends on the contribution of relating undertaking to the group Solvency Capita in S.06.02.However, they
According to Article 330 (6) of the Delegated Regulation, the calculation of the contribution of a related undertaking to the gro
The art.134(4)
Where of Commission
the reinsurance contract Delegated
meets the Regulation (EU) 2015/35
requirements set out inisArticle
defining
209the recession
to 215 of therisk, quantifying
Commission as a lossRegulation
Delegated equals to
Where the above condition is not met, the effects should only be included if the result is a higher capital requirement (i.e. pot
Yes, that understanding is correct. Of course, a market-consistent valuation in accordance with Art. 75 of the SII Directive need
If the conditions for the derogation of Art. 9 (4) of the Delegated Regulation (EU) 2015/35 are met, the entity can use a valuati
Art. 9 of Delegated Regulation (EU) 2015/35 sets out that assets have to be valued in a market-consistent manner, i.e. in accor
Please see response to QA1336. The recognition criteria of the rights of use asset is determined by the underlying item. For ex
Solvency II stipulates an independent assessment and calculation of deferred taxes compared to the figures from financial rep
See response to QA1336. At this point in time, we do not believe that any additional guidance in relation to IFRS 16 Leases is n
It is correct that the accrued interest of a financial instrument is included in the SII value of that instrument, if the current mar
Offsetting of deferred tax assets and liabilities is only allowed if they refer to the same tax authority and can actually be netted
At this point
Article 312 1 in(a)time,
sets awe do not believe
minimum frequencythatofany additional
once every 3guidance
years for intherelation
full RSR.to Article
IFRS 16307Leases
of theis necessary.
Delegated The recognition
Act requires ac
In the particular example provided in the question the reference should be made to the 2018 as a previous reporting period (w
The DTA
Asset and“special
in the the DTLregister"
reportedshould
in the not
newbe tables of S.25
pledged templates– (R0600
as collateral to R0630)
report as" 9 – Notshould only include the amount of the un
collateral".
The label “1 — Assets in the balance sheet that are collateral pledged"
EIOPA confirms that S.19.01.21 R0260/C0180 should be equal to the sum of cells R0100/C0180 should be applied on assets that cannot fully
to R0250/C0180. be used
Please note tf
Therefore in S.19.01.21, the R0100/C0110, R0100/C0170, and R0100/C0180 should all have the same value and show the tota
EIOPA is aware of this issue. BV797 will be deactivated. This will be included in the next update which is expected beginning of
The ITS amendments on reporting 2019 has been published in the COM Official Journal under the link:https://eur-lex.europa.e
The
The ITS amendments
reporting on reporting
instructions 2019S.06.02
for the QRT has been published
state in the
that “If an issueCOM
ratingOfficial
is notJournal under
available the the
itemlink:https://eur-lex.europa.e
should be left blank (i.e. no
The issue rating (differently than the issuer rating) is assigned to a specific debt/financial obligation. It takes into consideration
The same criteria should apply as those for template S.02.01 R0410. Other investments with CIC ##7# and negative amounts s
If no premium has been paid, the field 'premium paid to date' should be left blank. This is applicable to all derivatives. See also
Your interpretation is correct. The new tables with tax data in S.25.XX are only to be filled in at individual level.
EIOPA acknowledges that the description may be misleading and intends to make this issue public in the form of List of Known
According
EIOPA confirmsto Article 368 ofcan
that there thebeDelegated
instancesRegulation
in which the2015/35,
values theare transitional
not positive.period for publication
Therefore, finishes
this rule has been onput1asJanuary 202
non-block
Please see also Q&A 2075.
BV1072 will be deactivated and corrected for 2.5.0.
EIOPA confirms that in S.26.01.01.02 the rows R0293-R0295.C060; R0293-R0295.C080 and R0296-R0298.C060; R0296-R0298.C
In the case described, 3a should be reported, even if for the unit-linked business the rating is not relevant. Option 3a still impli
In the ITS amendments and correction in 2018 and 2019 there were no changes introduced as mentioned by you.You can see
Please be informed that insurance intermediaries shall be registered in their home Member State, Article 3 paragraph 1 sente
The price per position is unique for each investment. Different values for the “Unit Solvency II price" or "Unit percentage of pa
These validations ensure that the issuer of the mortgage or loan is not the same entity as the reporting entity. In other words,
Yes, duration should
The template S.06.03be reported
shall includefortheCIC ##4# but only
look–through of when it is applicable.
all collective investmentFor undertakings,
example, for collective investments
or investments packagedmainly in
as fun
The look through shall be performed until the asset categories, countries and currencies are identified. In case of funds of fund
Internal model undertakings should fill the template with option 1 or 9. If a full look through is applied option 1 is to be selecte
EIOPA confirms that the interpretation applied by the system is correct since it correctly follows the instructions provided in th
EIOPA confirms the instructions of s.06.02.C0330 and C0340. In C0340 is to be used any of the options 2a,3a or 3b, when a sim
Option 4 is to be used for CIUs for which the “equity risk type 2" was applied in accordance with Article 168(3) of Delegated Re
Under option 1, C0120 can be left empty, but C0110 and C0130 are to be filled in. Therefore, R0150 and R0640 are to be filled
herzlichen Dank fuer Ihre Nachricht und Frage, ob und inwieweit Versicherungsvermittler ein internes Beschwerdemanageme
Q&A 1849 is correct and BV1030 will be amended accordingly.
Pet insurance
Within products can
the Commission have different
Delegated objectives.
Regulation For instance,
(EU) 2015/35, Article “pet health insurance"
134 (especially and "pet
its paragraphs liability
2 and 4) oninsurance”
the creditcan andbesu
The mention in Article 134 in particular (which can be found in general in many other non-financial liability-related
According to Article 13 (37) of the Solvency II Directive on “Definitions", 'diversification effects' means the reduction in the risk risk module
Please note that figure 27 of page 18 of the European Insurance Overview 2018 does not report any data regarding life vs. non
We confirm that the treatment as set out in the Technical Specifications for the Preparatory Phase (SCR.5.148.) has to be appl
EIOPA confirms that collective investment undertakings (UCITS) according to Directive 2009/65/EC Art. 1 (2) and AIFs accordin
Consistent with the Answer to Q&A2010 , the risk free rate used to calculate the denominator of the risk margin should come
For the purpose of the risk margin calculation - as specified in Article 37 of the Delegated Regulation - when projecting the SCR
For future derivative contracts trigger value, both in S.08.01 (C0390) and S08.02 (C0330), is the price of the future meaning th
All expenses
Disclaimer taken into
provided account
by the in theCommission:
European valuation of the best estimate should be included in life expense risk. This includes over
The answers clarify provisions already contained in the applicable legislation. They do not extend in any way the rights and ob
The interpretation is not correct. R0610 and R0620 should include all assets and liabilities affected by currency risk.
EIOPA confirms that firms should submit each SR.02 on a gross basis (i.e. including reinsurance accepted from another fund), b
Yes, it is issuance
2.Policy correct. All collaterals
and/or pledged
collection (and held)
of premiums byshould be included
insurance in S.03..01.
intermediaries would normally not be considered as outsourcing
3.A contract with an insurance intermediary regarding claims handling would not be considered as outsourcing if the role of th
We confirm there is no catastrophe shock prescribed for the Legal Expenses Lines of Business (both direct and indirect propor
According to the second bullet point the business in Thailand has to be reported under C0010, as home business.
Government agencies may receive different levels of support from the Government depending on the jurisdiction and the age
Please check Q&A 1456.
Against this background it can be concluded that assessment of claims undertaken by a professional expert on behalf of an ins
The approach
In relation adopted
to the is not of
application correct. One asset
sub-group (fund) cannot
supervision, haveoftwo
Article 358 thedifferent
Delegated prices at the reporting
Regulation provides thedate. If two assets for
circumstances (fu
According
Please notetothe
theCOMMISSION
transparency DELEGATED
and accountability disclosures,
REGULATION the supervisory
(EU) 2019/981 authorities
of 8 March disclose aggregated
2019 amending Delegated statistical
Regulationdata(EU)t
This amended Delegated Regulation explicitly allows, under certain conditions, lapse risk SCR calculation
All 'due' and 'past due' payments (open at valuation date) between reinsurer and cedent stemming from settled claims betwe at the level of homog
EIOPA
Withinwill
the put forward
market a corresponding
risk module, the equity amendment in the and
risk sub-module nexttherevision of the ITS.risk
concentration In the meantime,
sub-module undertakings
capture differentcan choose
types of r
Therefore the equity risk sub-module does not include the concentration one. Ordinary shares should then also be considered
If a single insurance product offers different guarantees which generate obligations to be managed in accordance with SLT and
This approach is based on the understanding that business from a non-EEA country should be considered as cross-border how
EIOPA has published an Opinion on the solvency position of insurance and reinsurance undertakings in light of the withdrawa
Please reportbylayers
• Scrutiny one by one.
the European Reporting
Parliament and shall be focused
Council both on
was running Excess
until of LossPublication
8 June.• and Stop Loss has treaties, since there
been a couple of daysmight
afterbe e
Therefore the COMMISSION DELEGATED REGULATION (EU) 2019/981 of 8 March 2019 amending Delegated Regulation (EU) 2
The 2.4.0 update of the log files does no longer refer to the counterparty code only being applicable to OTC derivatives. There
EIOPA confirms that the same sentence shall be included also for R0480. The error will be amended in the next ITS amendmen
This is a terminology
We confirm issue. your
that regarding All references
first questionto tanker
thereinis table S.27.01.01.09
currently should be
an error between theread as references
instructions to template.
and the vessel. In QRT 26
On theinsecond
4) No, point
case the we believe
mistake affectsArticle
the list107 of Delegated
of assets or list ofRegulation
derivatives, (EU) 2015/35
which should
annual not be included
submission is not dueinwhen
the simplification
Q4 was subm
5) No, in case the mistake affects the list of assets or list of derivatives, which annual submission is not due when Q4 was subm
The version on EIOPA websiteSupervisory reporting - DPM and XBRL published under Solvency 2 Business package has been s
This amendment was in fact not reflected in the ITS amendments on reporting 2019. EIOPA will consider this in a next revision
We confirm that for groups at RFF level “Approach to tax rate” in S.25.01.04 to S.25.03.04 is to be left empty as the informatio
EIOPA agrees with the interpretation. According to article 13 of the Delegated Regulation 2015/35, in absence of quoted mark
The COMMISSION DELEGATED REGULATION (EU) 2019/981 of 8 March 2019 amending Delegated Regulation (EU) 2015/35 su
The COMMISSION
Against DELEGATED
this background:As REGULATION
already explained(EU) 2019/981
in Q&A of 8 March 2019
791, S.06.02.C0240 amending
should only beDelegated
filled when Regulation
the issuer(EU) 2015/35insu
is included a
Consistently, the same approach should be used in S.08.01. "Counterparty Group" (C0330) should not be populated where "C
Youthe
On canfirst
report the
part, yournon-available
interpretation capital (due torights
is correct, local rules)
of usethatshould does
benot fit in the
reported other
in all columns
relevant in C0760including
templates, as due toS.06.02,
the localac
On the second part, SCR calculation follows the nature of the assets recognized according
(i.e. as correctly reported in the two examples: EUR 1.1351865 in example 1 and CAD 1.320064 in example 2.)C0140 and C016 to IFRS principles. For example, if th
Check
All "notalso Q&A 687,
past-due" 957, 973.
amounts related to the items identified should, in the Solvency II balance-sheet, be embedded in the calcula
As for the recognition and valuation/measurement of these items under Solvency II the relevant article referring to the calcula
Data
In points with
template thethe
S.23.01 data type ‘monetary’
reconciliation shallisbe
reserve expressed
calculated in units from
departing with nothedecimals
EoAoL and with the exception
deducting what is ofnot
templates S.06.0
differences in
Please
Par. 2 clarifies that “The largest fire risk concentration of an insurance or reinsurance undertaking is the set of buildings with t(
note that only the following validations were included:BV551: S.23.01.C0060/R0760 (old B29) = S.23.01.C0060/R0700
On this basis the capital requirement for fire risk before taking into account any effects of reinsurance or other risk-mitigation
Thank
The finalyouinstructions
very much read:for indicating
“This item this
is typo to us. It is for
not applicable correct that the 8Guidelines
CIC category – Mortgageson prudent
and Loans person principle are
(for mortgages andGuidelines
loans to n
This situation
The should behas considered
been clarified in theinpreparatory
the final annex:phasegovernment
on a best effort-basis.
bonds are bonds issued by public authorities, whether by centr
Regarding bonds with a qualifying guarantee, the third and fourth position shall be attributed by reference to the entity provid
The information on Issuer Group Code (Issuer group’s identification using the Legal Entity Identifier (LEI) if available) is not app
There was a mistake in the heading of table that include cells MH2 and MH4 (new C1140/R3270 and C1160/R3270). The title s
The cell D20 (new C0240/R1400) does not correspond to “Total NSLT health lapse risk” as indicated in the question but to “To
Information on theon
In the Final report duration is important No.
public consultation information
14/052 on from
theaimplementing
risk management perspective,
technical standards in particular in asset-liability
on the templates mana
for the submi
Regarding
This answer the difference
is also relevant between
for the“XL”
future and “XT”, securities
Solvency II (not onlythatprep.
might be subject to negotiation but are not should be classifie
phase).
EIOPA agrees that for some convertible bonds it may be more appropriate to report the unit price instead of the unit percenta
Article
In 135 (2)
any case, (a) ofnote
please Directive
that the 2009/138/EC refers to
securities should bethe (minimum)
reported 5% retention
in template S.06.02rule,
as theywhich
areisonfurther specified
the balance in Article 254
sheet.
Please also note that ‘security lending’ refers to “the lending of securities by one party to another, which requires that the bor
In fact
This the columns
answer identified
is also relevant forhave
the been
futuresplit in twoIIcolumns
Solvency (not onlyinprep.the final template (as published in the Final report on public co
phase).
The
This instruction
answer is also of C0100
relevant (A6for in the
prep. phase)
future of template
Solvency II (notS.06.02
only prep. reads: “Identifycalculation
phase).The assets keptofinthe theMan-made
undertaking’s balance-shee
catastrophe risk
The situation described was a mistake in the Instructions of the template and has been amended in the Final Report of the ITS
Yes. In case there
The notional SCR of is an
an insurance
insurance or reinsurance
holding company undertaking
and mixedatfinancial
the head of the company
holding group, this undertaking
should is subject
cover relevant to both
risks listedtype
in A
The same treatment applies in case of the standard formula and an internal model. For further details on the calculation pleas
The text of Guideline 15 (and article 14 of the ITS as published in the Final report on public consultation No. 14/052 on the imp
The variables
This answer isshould be calculated
also relevant for the gross
futureofSolvency
intra-group transactions.
II (not Please note that the current reference would be GL 17 an
only prep. phase).
We believe the contracts should be reported as repos and reverse repos in the template S.10.01 and not as total return swaps
It should be the strike price of the option, in case of a swaption on interest rates swaps should be the fixed rate.
This is a materiality principle that should be assessed by the undertaking taking the description in the log file “Only applies to C
All equities within the undertaking balance sheet should be reported split by A5/B5, A6/6, etc (R0220-R0240 and R0260-R0280
In the example given and similar situations it should be the ultimate holding company and not the Kingdom of the Netherland
The cellthe
In fact A12 (now
cells R0220)tointhe
referring the“Name”
balance-sheet
will not(assets held for
be reported in index-linked
an harmonised andway.
unit-linked
EIOPA iscontracts)
aware of should
that factreflect all values
and that is pre
The LEI code should be used whenever it exists and it is referred to in the Instructions (LOGs).
In fact this was a mistake in the LOG for prep. phase. Whenever a simplification is used specific reporting rules apply. The situa
Question 1: For insurance entities that will be allowed to be included under the D&A method, the SCR should be reported in c
EIOPA
Amounts confirms
beforethe andapproach
after shock proposed.Please
shall be filled in note
withthat
thetemplate
amount of SR.25.01 (thatliabilities
assets and corresponds to old
sensitive toS.25.01.l)
that shock.published in th
For the liabili
If assets or liabilities are not sensitive to the shock the cells should be reported with zero.
This cell is athe
Regarding string datatype
cases so in fact c)
bellow solutions alphanumeric
and d) are wrong,codes since
are allowed.
they consider different scenarios for the RFF and the RP. Betw
Please note that templates S.26.s are not reported
Canadian Provinces are to be considered regions and classified with at entity level butCIC
only at RFF/MAP/remaining
category “##13”. part.
Please note that the description of the CIC14 have been amended to “Local authorities
The Regulation (EC) 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing NACE Rev. 2bonds”.
Any source from the European Commission is adequate (including the report identified in the question)
Please note that the Commission’s Delegated Act containing implementing rules for Solvency II have been published (Regulati
Please note that the Commission’s Delegated Act containing implementing rules for Solvency II have been published (Regulati
Please note that the Commission’s Delegated Act containing implementing rules for Solvency II have been published (Commis
Please note that the Commission’s Delegated Act containing implementing rules for Solvency II have been published (Commis
Only
Underthe theassets
item referred
“Value ofinremaining
the instructions of the template
other currencies” S.06.02
the total (templatenot
of currencies should reflectindividually
reported the list of all assets
needs to included
be reported.Uin the
PI stands for threshold and indicates that under PI/90% the sum of currencies representing at least 90% should be reported.
The amount
In cell A6 (R0070)of the“Surplus
outflow funds”
payment theshall be reported
undertaking needs as atopositive
report thevalue.On
specificthe second
funds point, the amount
(accumulated should be
profits) related reported
to life insur
The IFRS retaining earnings (the percentage of net earnings not paid out as dividends, but retained by the company) are part o
Your
C0370understanding
(A23) Unit Solvency is correct. The name
II price: Amount of in
thecurrency
field willforchange
asset for Solvency
categories II for4.Not
3 and “Method of Calculation
applicable of the SCR”1,and
for CIC categories 2, 5,the
6,
C0380
The cell(A23A) Unit percentage
“Acquisition price” wasofnot parsplit
amount
as it isSolvency
intendedII:to price Amount
capture in percentage
the total acquisition of price,
par value,
so it clean
shouldprice without
always accrue
be monetar
Please
There was noteinthatfactthe annotated
a mistake, template
please see the had a mistake,
improved LOGindicating
instructionsa “per
for unit”
A24 and value.
A25This will the
under be corrected.
TS consultation package (an
Swap delivered currency: Identify the ISO 4217 alphabetic code of the currency of the swap price (only for currency swaps and
The notional amount of the derivative should be reported in the reporting currency and not in the trade currency.Regarding th
In cell A15 on S.08.01, for the example given the notional amount should be # contracts x contract value / point x index value
In
Thethe examples given,
interpretation it should
is correct. be the ultimate
According to Solvency holding company
II rules and notdue”
the “amounts the UK,areUS or any other
considered government.
in the calculation of the best es
Guideline 68 – future premium cash-flows versus premium receivable1.122.Insurance and reinsurance undertakings should es
Cell A9 (C0090 in the Final Report on Reporting ITS) should only be filled in if in fact the insurance undertaking holds the under
Please
b) see answer
Regarding to Q29.The
Q29, the template
answer should onlyhas
bebeen
readamended
for Natural forCatastrophe
the Technical standard
Risk. under public
Each sub-module consultation
have a specific regarding
calculationthe m
c) In fact the template S.27.01 needs to be revised to reflect the approach referred above
The item is applicable to all items except the items from CIC category 8 – Mortgages and Loans, when relating to mortgage anin a). This will be done for the TS.
However it should only be reported if a LEI code exists, if none is available this item shall not be reported. EIOPA will not make
The absolute floor to be considered should be the one defined by article 129(1) d of Directive 2009/138/EC as amended by Om
All ring fenced funds from the EEA insurance or reinsurance undertakings in the consolidated data should be considered at gr
In S.25.03 the operational risk should be reported as a component of the internal model regardless of the diversification effec
All non-EEA (re-)insurance undertakings should be reported in template S.33.01, regardless of the method used. This template
The consolidated risk margin of technical provisions on the basis of the consolidated data shall be equal to the sum of: the risk
Non-controlled
Assets participation
Backed Securities (ABS)(NCP) arebe
should excluded
classifiedfrom
under the“Collaterised
scope of template S.35.01.g
securities (A8D)”(old G14)balance-sheet
in the as NCP are assessed
if it is a through
direct invt
Please see LOG of the cell A8D (C0010-C0020/R0170) currently under public consultation copied
Subordinated debt cannot be classified as participation. Similarly, assets in CIC category 8 cannot be classified as participation bellow for your convenience.
However, please note that in the template Participations (not included in preparatory phase) information on whether the und
For the reporting at individual level, the participation is identified based on an assessment from the perspective of the individu
CIC 7: The issuer information should not be populated for CIC 71.
S.11.01 (old Assets-D6) should include only off-balance-sheet items.If the company receives collateral, registered in the balanc
The answer to Q63/66 are correct.The code cells A14B and A14C were wrongly missing in the Statutory Accounts value column
Please see answer to Q99
Please see answer to Question 8. In fact it should be B10. Please note that the answer to Q32 and Q33 will be amended.
EIOPA confirms that non-controlled entities (NCP) are excluded from the scope of template S.35.01.g (old G14) as NCP are ass
The correct is should
Undertakings “Own funds aggregated
in principle when
be able using the
to identify theD&A or a combination
collateral of methods.
and that information should be reported. However, in case t
For
In fact there was a mistake in template S.06.02. Subordinated debt cannot be classified asCollateral
example in the case of the following securities (ABS, RMBS, CMBS, CLO and CDO):• ValueThe
participation. should
LOGbe of the
thistotal
templ u
Template
Cell A14A S.32.01 is correct.
should include all loan on policies, regardless if the policyholders are also employees of the undertaking or member
Cell A23 should include
In this case the following should other amounts owed under
be reported by employees but not
preparatory related
phase:- Onetoline
loans
for(any value
RFF #1, due for cell
indicating any R1="RFF"-
other reason,Onee.g.
linet
For future Solvency II the reporting would be the same if the RFF 2 is not material. In case RFF 2 is
In fact the table of Natural Catastrophe risk – Windstorm has to be amended. The following amendments will be included:- Fre also material then the repor
Unfortunately
(a) The total value these ofchanges
the assets,cannot be seenininthe
as reported thebalance
packagesheet
undertopublic consultation.
NSA (please see ITS on SPVs) should be reported.(b) This i
Finally this type of undertaking should not be included in S.05.01/S.05.02 (old Cover-A1).
In this case it is expected that a reclassification between the different assets lines under statutory accounts and the line of Sol
The column of Statutory Accounts in the Balance sheet should reflect the financial statements, IFRS or any other local GAAP. In
The column of Statutory Accounts in the Balance sheet should reflect the financial statements, IFRS or any other local GAAP. In
In fact, inmeans
Quantity the Group SolvencyofGuidelines
the number assets, for(Guideline 11), the 3group
assets categories should
and 4.Not consider for
applicable using
CIC(the use is not
categories automatic)
1, 2, the solvenc
5, 6, 7, 8 and 9.
Only one of the two should be reported.
All values on profit/loss and on performance should be reported before taxes.
CDS shall be reported as a derivative. As such shall be reported under S.08.01 and S.08.02. In S.07.01 the cell “Type of structur
In the cases where the settlement is made on a net basis then only one of the items A22 and A23 shall be reported.
If theIt asset
1. is theisprice
listed in more
agreed forthan one country,
the future the country
transaction.2. No,shall be the
it is only one of the
applicable formost liquid
options andregulated
swaps. 3.market. Thisisdefinition
Cell A31 applicab

1. In fact the cells A9 (Issuer sector), A10 (Issuer Group) and A11 (Issuer Country) are not applicable to CIC 9 – Property. This
Any security that has embedded a derivative should be reported as structure product regardless of the base instrument.
In the template S.32.01 (old G01) all related undertakings of the group as identified in accordance with article 212 of the Solve
In
Forfact a reinsurance
information undertaking
please note that formaythe
beTechnical
a composite. In accordance
Standard, currentlywith article
under public15consultation,
(5) in regard tothereinsurance, authorisation
validations have been rev
This validations have indeed to consider the following:- The recoverables should be considered after the adjustment for expec
Those fields result from the separation of quantity (for shares, investment fund, etc.) and par amount invested (for bonds). Th
The close list of cells A6 and A7 of S.01.01.b are wrong. In fact the option referring to materiality threshold should not be cons
In the cases like the one described where there is no unwind trigger exists the cell should be left empty during the preparatory
In fact in that situation the cell should reflect the name of the fund manager.
EIOPA confirms that for the asset categories not to be reported individualised the Currency (A13) should not be reported. The
EIOPA believes that the counterparty should always be identified and reported. From a management point of view undertakin
In fact an index should be considered as a single instrument and shall be reported. The ID code identifying the index shall be re
The loans and mortgages on individuals are not reported line-by-line. For mortgages and loans to individuals, including loans o
It is up to the NSA to decide on the specific situation. EIOPA welcomes the fact the preparatory phase requirements help insur
For the purposes of this template and others, “Country of underwriting” means the country where the contract was underwritt
This situation is in fact being revised.Please use the cell External rating only for assets rated by an ECAI. Further details on this
EIOPA confirms the interpretation. Where a credit derivative is 100% collateralised, the maximum loss under an unwinding ev
IAS
EIOPA39 confirms
Financial that
Instruments defineseffects
diversification transaction
have tocosts as incremental
be reported costs that
as a negative areifdirectly
value attributable
they reduce the SCRto– the acquisition,
change issu
of the form
In addition all formulas will be reviewed to guarantee that they reflect the approach described.
The simplifications
If a unit-linked forprovides
policy captiveshealth
in factinsurance
do not cover Counterparty,
benefits funded byLife and Healthofrisk
cancellation modules.
units Thisshould
the policy situation will be revised
be reported primarilin
As for the accepted reinsurance, the template allows the reporting of direct business and accepted reinsurance for both unit l
This should be reported
The templates should beasfilled
with-profits if the policy
in accordance is entirely
with the with-profitsand
LOG specifications (i.e.there
no units
are in unit-linked
different funds).e.g.:
situations, Where the policy
 if data
The relates
Non-Life to balance
templates sheet
do not figuresthe
require thereporting
amount of recognised in the Solvency
the information on acceptedII balance-sheet
reinsurance at bythe reporting
country whiledate
the should
Life temb
The thresholds need to consider the accepted reinsurance in case of Life and only direct business in case
The Non-Life templates do not require the reporting of the information on accepted reinsurance by country while the Life tem of Non-life.
The thresholds need to consider the accepted reinsurance in case of Life and only direct business in case of Non-life.
The net deferred tax assets, are in fact deferred tax assets net of deferred tax liabilities. Please note that if the deferred tax lia
As for the Reinstatements, the Technical Specifications only refer to Windstorm, Flood and Hail respectively as the scenarios f
For future Solvency II application please consider also the “Guidelines on Application of outwards reinsurance arrangements t
The instructions intend to explain that it includes all the cash-flows paid and received as premiums under the contract, at the
Please see the answer to Question 68 at EIOPA website.
In the case ofGuidelines
Preparatory multiple custodians theifcountry
say: “Identify an equityof the
andbiggest custodian
other share have to be reported.
or subordinated liability is Country of custody
a participation is mandatory
by using the followt
The wording
According to of both LOGs
paragraph areofnot
4.96. contradicting
Guideline but the
35, where most accurate
undertakings is in fact
or groups arethe one in July
permitted 2012 report.
by national EIOPA
laws to reportwilltheir
conside
fina
In this cases, the reporting should be submitted 22 weeks after the reference date.
The TP calculated
No, that as a whole
is not correct. should
Although the also
name beofreported
the cellsby country.
indicate theInopposite.
fact, in theIn template as published
fact the input for the of
for the formula preparatory
MCR is techni pha
CQS45 to CQS60
a) The files are being
as published arereviewed and ato
not prepared final
be answer
used forwill be published
reporting. under a will
The reporting different
need question.
to be done in a format to be decide
b) When discussing the templates EIOPA believed that it should not specifically
5- According to the LOGs, cells A14B and A14 should show only the amounts calculated using require the reporting of theformula.
the standard Accepted reinsura
6- In a Solvency II environment, the statement would be correct. However, for the preparatory phase EIOPA did not required t
The Recoverables shall be calculated following the relevant articles of the delegated act. They should be calculated based on t
There is in fact an inconsistency. Template S.26.04 include SCR amount gross and net of loss-absorbing capacities of TP while t
EIOPA confirms
In relation to thethat
usecells Q1 tosimplifications
of other Q8 from template S.23.01 that
we highlight are not
thereapplicable for preparatory
is a mistake in the LOG ofphase.
template S.26.03. In fact for all
This
In was
fact amended
Guideline 38instates
the Reporting Technicaldata
that all monetary Standard currently
is submitted under
in the public consultation.
undertaking’s and group currency of reporting, which req
In
Thetemplate S.06.02, the
Cross-Templates currency
Checks of the security
are present needsVItoofbethe
in the Annex identified
guidelines in cell A13,Preparatory
for the however the information
Phase on the
for :- Annual Unit price
reporting :C
So, annual and quarterly reporting are well distinguished and both include checks. It should be noted that for the preparatory
In fact the template was not clear identifying which items were mandatory and optional regarding the column of Statutory Ac
In the draft DA (not publicly available yet) OFS entities include institutions for occupational retirement provision (IORPs) which
In fact the situation was not clear and we will make it clear in the reporting ITS.EIOPA clarifies that: - The template “Assets hel
The
Thereremaining partincorresponds
is a mistake to the non-RFF
the LOG of template S.26.03.business
In fact and thecells
for the non-material RFF. For
that represent the preparatory
values of Assets andphase only after
Liabilities the most
shock m
This will be amended in the Reporting Technical Standard.
The interpretation is correct. One bond issued by an European Institution should be reported as “EU” in cell A11 – Issuer Coun
In fact EIOPA is revising the key for row dynamism both in the individual and in the group template. The situation where the k
The USP do not apply for the preparatory phase. Therefore the cells B1 and B7 of S.26.05 should not be reported by any under
In
Thefact theraised
issue template
is inwas
fact not clear identifying
complex as it involves which items were
3 templates andmandatory and optional
different impacts regardingamounts.
in the relevant the columnTheofanswer
Statutory Ac
is linke
This is due to the current discussion on the consideration (and reporting) of the “Recoverables from reinsurance/SPV and Finit
In fact, although named differently the methods should be the same. Therefore the valuation methods for the derivatives will
We don’t intend to distinguish between “global custodians” and “international custodians”, as our purpose is to cover custodi
In
Thefact the cells
formula forindicated should
C50 is derived be reported
from B50 and notin the
fromreporting currency
total amount and theTier
of eligible formula is correct.
1 items, which isInformation
why it is noton20%.
the currency
So to define the amount of restricted eligible Tier 1 items we need to assess the relationship between the restricted and unres
The understanding is correct. ‘location of risk underwritten’ means the country where the risk is underwritten.
“In fact the solution
As simplifications as described
in the calculationin of
thetheJuly
SCR2012
for Report
marketwouldrisk arenot allow us
allowed, toNCAs
the distinguish
have to between “loans toand
decide whether administrative,
to what extem
As far as the proportionality principle is concerned, all undertakings have to adhere to the technical specifications and the gen
This information can currently be found in the annotated template / XBRL taxonomy. We will make it clearer in the TS. In this
Cells A5, A6 and A7 should not include duplicate values. Therefore, A7 should include the absolute value of the assets subject
our interpretation is correct. The formula QCGS1 should also be corrected and should read:S.23.01.f.A21 = S.02.01.f.L27-S.23.0
The
When excel files of Technical
discussing the templatesAnnexes
EIOPA II and VI andthat
believed Appendixes
it should not 1, 2 specifically
and 3 can be consulted
require in EIOPA of
the reporting webpage in the link
the Accepted below:h
reinsuranc
EIOPA will further consider this remark in the preparation of the templates for the Technical Standard.
The LOG file on cell A9 of S.06.02 was amended in order to make the reference to NACE neutral to revisions. Therefore the co
“Identify the economic sector of issuer based on the latest version of NACE code. The letter reference of the NACE code identi
The scope of the template is still the same and is clarified in the Technical Annex I, paragraph 43. (“Other regulated and non-re
The conclusion is correct. Template S.33.01 is only needed to report information on EEA entities using deduction and aggregati
There was in fact a mistake in the referred formula. This was amended through an ERRATA that can be consulted at EIOPA we
There was in fact a mistake in the referred formula. This was amended through an ERRATA that can be consulted at EIOPA we
Your interpretation is correct. The solution when describing this validation was drafted in this way for IT reasons. As indeed m
According to paragraph 5. of Annex I of the Guidelines on Submission of Information if an undertaking have more than 90% of
The formula included in the LOG file in cell D51 is in fact incorrect.The correct formula should be: D51=MAX(0,MIN(0.2*A53,(C
In
Thethe S.23.01.f.g.
formula for C50theiscorrect
derivedformula
from B50of and
D51A should
not from be: D51A=MAX(0,MIN(0.2*A53A,(C48-C51A+D48)))
total amount of eligible Tier 1 items, which is why it is not 20%.
So to define the amount of restricted eligible Tier 1 items we
The formulas of A26 and B26 were in fact incorrect. In the description need to assess
of thethe
cellrelationship
A26 and B26between thea restricted
of S.26.04 correctionand unres
of refere
The correct formulas are:Description of cell A26: “… A26= A27 – SUM (D10,D20,A25)Description of cell B26: “…B26= B27 - SUM
The
The Pre-LEI
LOG fileconcept
on cell A9hasofbeen set up
S.06.02 waspending
amended theinoperational possibility
order to make of having
the reference to LEI
NACEassigned.
neutralThe GFMA fileTherefore
to revisions. was ‘a technical
the co
“Identify the economic sector of issuer based on the latest version of NACE code. The letter reference of the NACE code identi
All dates will be asked using the format ISO 8601, meaning yyyy-mm-dd.All LOGs will be amended/clarified when drafting the
EIOPA will publicly consult on the ITS on reporting by the end of 2014. The templates as such will be ready beforehand howev
In fact
This thenot
does cellscover
might not“invested
only always beassets”
empty.such
Theas non-life obligations
the assets investedstemming from life activities
by fund managers but should have to beall
include reported in cellsmF
assets which
The total of S.06.02 and S.08.01 will not equal the Assets column in the Balance Sheet as it should not reflect some assets cate
The
The cell D1 “Type
referred cells of undertaking”
were not deletedclassifies
from thethe type of undertaking
individual according
Own funds solo to the
template. activity,astherefore
However, stated inapara.
reinsurance
3.108 ofundertak
the Fina
The identified cells will be part of the individual template of own funds with information on “open lists”.
1. BI stands
EIOPA for Basic
will publicly Information
consult andreporting
of the full that was package,
the original name of
including the template
validation at theusing
end ofthe2014.
old criteria to name
Although templates.
they need It is
to be revi
The changes in the formula of cell A18 are due to a redesign of the template to better reflect the interlink between elements o
As for the formula of A14C, A14C is A10 + A13 – A11 – A12 +A14A. We will include the formula in the future Technical Standa
The changes in the formula of cell A18 are due to a redesign of the template to better reflect the interlink between elements o
When the countries, either in or outside EEA or particular regions are not included in the regions identified, that means that th
All dates
In fact thewill be asked
correct usingwas
formula thethe
format ISOCQS1.
one in 8601,Thismeaning yyyy-mm-dd.All
amendment LOGs will
will be included in be
theamended/clarified
ERRATA. CQS1 should whenread:
drafting the
“S.23.01
CAS78
The should S.06.02
template read: “S.23.01.b.A20
should include= line-by-line
S.02.01.b.L27-S.23.01.b.B24-S.23.01.b.B25-S.23.01.b.B27-S.23.01.b.B502-S.23.01.b.A503
list of investments classifiable as asset categories 1 to 9 of Technical Annex IV
The total of S.06.02 and S.08.01 will not equal the Assets column in the Balance Sheet as it should not reflect some assets cate
The changethe
Regarding was intentional
reporting as weheld
of assets are describing theand
in unit linked cellsindex
independently from
linked funds, forthe
all different
categoriesvaluations.
of assets, Solvency II valuations
undertakings would neh
Additionally undertakings
1) Item A20 requests would need
the contract also to of
dimension report
eacheach
option asset not held
contract. Forininterest
unit linked
rateand indexit linked
options shouldfunds, identifying
be reported item
the refere
2) It shall contain an amount calculated by multiplying the contract size by the number of contracts held by the undertaking. T
Cells A14BS.25.01
2) In fact and A14 are to
is only be filled in
applicable by undertakings
under that have
the consolidation RFF,or
method when reporting at entity
the consolidated level,using
part when for information only. Unde
the combination met
3) Your understanding is correct. For all (controlled and not controlled) participations in EEA insurance
EIOPA created the CIC code as a code to be reported by insurance and reinsurance undertakings to supervisory authorities. Ins or reinsurance underta

In fact cell A33 appears twice as the description is the same. However your point is totally correct and the XBRL taxonomy will
The interest rate risk sub-module is calculated taking the larger of the following: (a) the sum, for each currency, of the capit
Cover-A1A is only applicable to groups in relation to EEA and non-EEA entities using Solvency II rules. Other Financial Services
The
• Cell“revaluation
I1a “Writtenreserve”
premiumsas described should beceded
net of reinsurance withinunder
the “reconciliation reserve”
IFRS or local GAAP in template
for insurance S.23.01. - OF-B1
undertakings” andinclude
should thereforth
• Cells
As this J1 “Underwriting
is also applicable performance if applicable”
to the template and during
S.08.01 (D2O), K1 “Investment performance”
the preparatory should
phase this also be reported
clarification needs tofor
be the
takenthird
intocoa

No further details can be given at this point but EIOPA expects to be able to do it at the beginning of 2014.
The file under the link https://eiopa.europa.eu/consultations/consultation-papers/2013-closed-c… was temporarily wrong. It h
The total balance sheet of a third country (re)insurance undertaking should be reported as H1a. H1b should be used to report
In
In fact
fact only a sub-set
the correct of thewas
formula information applies
the one in CQS1.toThis
theamendment
preparatory will
phase. EIOPA opted
be included in theforERRATA.
publishing only
CQS1 the applicable
should temp
read: “S.23.01
CAS78 shouldisread:
In fact there “S.23.01.b.A20
a mistake in the LOG=ofS.02.01.b.L27-S.23.01.b.B24-S.23.01.b.B25-S.23.01.b.B27-S.23.01.b.B502-S.23.01.b.A503
S.26.06 in Technical Annex II. The mistake is already corrected under the Appendix II of
The Technical Annex will also be amended.
This
In was
fact in fact aithuman
although was notmistake. The correct
the intention file can now
the preparatory be foundcould
guidelines in thebe
referred
read aslink, also copied
excluding thosebelow. https://eiopa.euro
holdings, therefore we w
“1.40 In accordance with Articles 35 and 254 of the Solvency II Directive, national competent authorities
Q2: If the asset is listed in more than one country, the country shall be the one of the most liquid regulated market.should ensure
Thisthat at
defin
Q3: It should start with US, as that is the most liquid stock exchange. XL is only used when a security is not listed anywhere. Fr
The formula is in fact incorrect. The correct formula should be: “NOT APPLICABLE for the purpose of preparatory phaseCells
The two last lines of the LOG changes of this template, referring to the new cells and the correspondent cells in the LOG file (t
This is correct. It in
The information should be read
relation to the"A45D".
end of 2015 will not be covered by the preparatory guidelines or by the Solvency II rules. Ho
Aditionally undertakings will need to submit Solvency I information in accordance to national specifications.
In fact the referred column is not required for the preparatory phase. We can confirm that:- the column will be added in the S
As clarified in the Instructions of the template (in preparatory phase as part of Annex I of the Guidelines on Submission of info
As
Theregards
nationalthe “Identification
answers, which arecode of the undertaking”
published (C0020)atthis
at EIOPA’s website thewas in factdo
moment, onlynotclarified
contentinall
the final version
details given byofthe
thenational
LOG.
In the meantime EIOPA advises you to contact your national supervisory authority, ACPR, for further information.
Please have a look at the Final Report on the Forward Looking Assessment which can be found herehttps://eiopa.europa.eu/fi
Article 1(19) of the Commission Delegated Regulation (EU) 2015/35 indicates that “‘securitisation position’ means an exposur
The STS on securitization (Commission Delegated Regulation (EU) 2018/1221) will be effective on 01/01/2019 and it will be ap
Please find below intermediary results of the calculation of the volatility adjustment for the euro for end-February 2018. The i
On question (i): Yes.On question (ii): Only for those sectors and CQS where the approach described in paragraph 279 of the tec
The methodology that we currently use to calculate the VAs was only finalised at the beginning of 2015. The VAs provided for
We
The do not have
current calculated
approach, to usethethe
volatility adjustments
yield for CQS5 to model for the
CQS6period before 2015
exposures, and are
is a simple, therefore
prudent andnot in a positiontotothe
proportionate confirm
size o
When the exposure to CQS6 increases in future updates of the representative portfolios, a modification
"The non-central government bond market yields used in the calculation of the average spreads on bonds other than central g of the current approa
The floor
In your of 30% of
example, to the LTAS currently
calculate a yield foronly applies
a bond to central
of duration government
8.8, and centralisbank
a linear interpolation bonds of
performed Member
using States.data
the closest For availa
othe
We confirm that for GBP, the market yields for corporate bonds of CQS0 exposures are 85% of CQS1 yields."
Insurers that apply the matching adjustment have to have an assigned portfolio of assets that is identified, organised and man
The LTAS
The PD part of the fundamental
calculations spreadbonds
for government is applied
are invia the
the de-risked
code of the cash flows. The remainder of theThe
file “RFR_08A_LTAS_Govts.m”. fundamental spread
history of basic is to
risk-fre
Please note that where the basic risk-free interest rates are derived from government bonds, the difference between governm
This
Someapproach mayto
refinements notthearrive at the correct
calculations resultinterest
of risk-free becauserate theterm
fundamental
structures spread
may be (FS)made
is notduring
alwaysthe
thepreparatory
sum of PD andphaseCoD.
unti
Further refinements cannot be ruled out. EIOPA will provide corrected figures for end December
Bonds issued in euro by the French and German governments:The fundamental spread for these bonds is 30% of the long-term 2014 at the beginning of Aug
Corporate
There is nobonds
singleissued in pound
prescribed methodsterling by a company
by which the residualbased in Australiaspread
fundamental or France:The
should bedefault probabilities
deducted, and fundamenta
and the specification of s
In any case, undertakings must set out the calculation process used to derive the matching adjustment as part of their applica
Information in addition to the specification in Annex 14.M of the RFR Technical Documentation of S&P fields for Financial and
Thank you for your question on the publication dates of EIOPA's risk-free rate (RFR) term structure.Due to this reply being late
As the question is of legal nature, we asked the European Commission to provide response with the following result:The answ
The
Thankanswers
you fortoyour
yourquestion
separateonquestions are as follows:a)
the implementation of theNoRFRmateriality
calculation.thresholds have been specified until today in relation
Please be informed that for the term structure (EIOPA_RFR_YYYYMMDD_TERM_STRUCTURE.xlsx), Bloomberg data is used.For
The term structure for the Danish krone is based on euro swap rates as provided by the data provider Bloomberg for the ticke
The term structure for the Canadian dollar for end of March 2018 is based on the swap rates of 30 March 2018 as provided by
We would continue disregarding the 45 year swap rate for GBP as long insufficient liquidity persist. In the meantime Bloomber
After consultation and confirmation by the data provider Bloomberg the GBP 45-year swap rate has been removed from the in
The
The source for the
publication realtechnical
of the rate datainformation
is specified in forthe technical2017
December documentation
is scheduledfor forthe risk-free2018.
9 January interest
We rate
may term structures,
already publish on see8
Publication dates for 2018 will be published on our website in due course.
EIOPA reviews on an annual basis the list of currencies for which risk-free interest rates are provided. In line with section 3.B o
The term structures for end of September have just been published, please check the attached link:Risk-free interest rate term
EIOPA is currently not providing the technical information in a different format than in the Excel files on the website.
According to Article 47 of Commission Relegated Regulation (EU) 2015/35 the UFR should not include a term premium to refle
For
The the time being
risk-free EIOPA
interest rate does
termonly provide
structures the risk-free
published interest
by EIOPA willrates
becomevia its websiteRisk-free
binding only when the interest rate term
European structures.W
Commission adop
In particular, where undertakings derive term structures themselves, they are not bound to use
The SCR-shock, upwards and downwards, follow from applying a piecewise linear calculation instruction to be applied to the S the data of the data providers
As
Theregards
shocksSmith-Wilson,
of the interestindeed applying
rate risk it to swap
sub-module of theinstruments results specified
standard formula in Smith-Wilson zero-coupon
in the Delegated type output.In
Regulation case thes
on Solvency II ar
Apart from that, please note that calculating forward rate curves from rounded spot rates may result
The Delegated Regulation on Solvency II stipulates that the shock for negative basic risk-free interest rates is nil. The publishedin an unsmoothed path f
Insurance and reinsurance undertakings should base their preparations for Solvency II on the Delegated Regulations, see EIOP
The fluctuations in the forward rates calculated from the published spot rates stem from the rounding of those spot rates.It is
EIOPA plans to publish the Technical Information on the fifth working day of each month. For the remaining months of 2015 th
The derivation of the term structures for end of March 2018 is based on data from 30 March. In general the last working day (
We understand that the difference between your and our calculation of Polish zloty risk-free interest rates relates to the trans
When the simplification referred to in paragraph 39 of the RFR technical documentation turns out not to be appropriate anym
Thank you for your question on the implementation of the Ultimate Forward Rate (UFR).Please accept our sincere apologies fo
EIOPA will apply the new UFRs from 1 January 2018 onwards in its monthly publication of risk-free interest rate term structure
According to that rhythm, the first implementing act that could be based on the new UFRs is the act that sets out the rates for
The
The applicable UFR for
term structures thatthe Mexican
EIOPA peso according
will publish to the UFR
for 31 December methodology
2017 will be basedis 5.05%.
on theWe willthat
UFRs makeareacurrently
correctionapplied.
to the docum
We ex
The term structures based on amended UFRs will be used by EIOPA for reference dates from 1 January 2018 onwards, but will
We currently
For the do not
end 2014 euro provide guidance without
term structure on how VA,to determine
the forward theintensity
risk-freeatinterest rates for
the maturity maturities
of 60 years is shorter than onebeing
0.0410419447, year.0.9
W
The published spot rates are rounded to three decimal digits, and thus contain little rounding errors. When calculating a forwa
Under
However, thewestandard
did notBloomberg
replace thelicence that EIOPA
file, because afterapplies
checking theit,BBSW6M
the valueindex has not been
for September not
30th wasavailable.
the same.The Australian dolla
You can observe it in the following publications.
We can confirm you that, for the time being, there is no a technical interface to get the symmetric adjustment of the equity ca
If it can
After be helpful,
reviewing thiswe
excelarefile,
publishing
we haveonnoticed
our website the monthly
the following update of the symmetric adjustment of the equity capital ch
differences:
Firstly, the calculations of EIOPA equity index are based on non-total return indices. It seems you are using total return indices
The calculation
For March of the
process, technical
equity indicesinformation
data wereon the symmetric
requested throughadjustment
a differentof the equity
market data capital
provider charge forApril
than in Solvency II (equity od
process.Some
There should not be any difference. However, it has been confirmed the data provider used for March, quoted two decimal pl
EIOPA publishes the monthly value of the symmetric equity adjustment (equity dampener) on the 5th EIOPA working day afte
EIOPA is committed
Third-country to publish
undertakings this EU
whose information
branch onlyon the fifth working
undertakes day of each
reinsurance month.
business are outside of the scope of the third-coun
Solvency II Article 162 (3) specifies that only branches pursing insurance business are subject to the third country branches req
According
The “financial to Article 176(2)corresponding
receivable” Delegated Regulation the risk factor
to the repayment of the stress
cashi which
shall depend on the modified
the undertaking has lentduration.
should be Inincluded
the Appendi
in th
There is no need to include the lent cash in the calculation of the capital requirement for counterparty default risk on type 1 e
Regarding your questions, we want to point to Guideline 4 of the “Guidelines on the treatment of market and counterparty ris
According
The to Article
“financial 176(2)corresponding
receivable” Delegated Regulation the risk factor
to the repayment of the stress
cashi which
shall depend on the modified
the undertaking has lentduration.
should be Inincluded
the Appendi
in th
There is no need to include the lent cash in the calculation of the capital requirement for counterparty default risk on type 1 e
Regarding
Trade dateyour questions,
accounting we want
according to toIASpoint to Guideline
39 Financial 4 of the “Guidelines
Instruments, paragraphs 38 on and
the treatment
AG53-AG55ofmeansmarketthat
andincounterparty
the case descri ris
If the trades are not settled after settlement date, they are presumably not executable and the transaction needs to be revers
A future contract is a type of derivative. According to SII and IAS 39 Financial Instruments, paragraphs 46-47, it is to be valued
IAS 12 Income Taxes requires setting up deferred tax assets or liabilities for temporary differences between the carrying amou
This template is to be reported on a best-effort basis and we agree with the approach suggested as it would most appropriate
This template is to be reported on a best-effort basis and should capture the amount of discretionary benefits distributed, ves
This template is reported on a best effort basis.We would expect the duration to be based on the cash-flows used to calculate
The instructions and is available in the errata here: https://eiopa.europa.eu/Publications/Guidelines/EIOPA-17-126_Errata%20
The indicator should reflect all life business. Annuity business should therefore be included within the denominator even if the
For consistency with the other QRTs, these participations should be excluded from the scope also for the Financial Stability QR
Please refer to answers 488 and 755 published on page :Q&A on regulation.The answers clarify that a) unit linked should not b
When actual figures for profit sharing are not available, forecasts are acceptable as part of the best effort principle.
The reporting template does not ask undertakings to separate between these. The amount should contain the relevant discreti
If possible, look-through would imply the former (i.e. 100 contracts in the example given). However, this is only requested on
Yes, policies that are premium paying at the start of the reporting period and which become paid up during the reporting perio
Yes, the TP should include the amount of transitional measures.
In line with the answer published on 17.12.2015, the aim is to count all types of surrenders including partial surrenders.On the
The aim of this template is to capture life contracts. We confirm that UBR (analogously to health) does not need to considered
In the case of a German traditional Life Insurance Policy, the numerator shall be calculated as: ‘direct credits’ (“Direktgutschrift
In
The this case,
text please use
in Guideline 12the(g) English
followsversion.
the wording used in Implementing Technical Standards with regard to the templates for th
As
Yes, the FS templates referred to in the be
a consequence, Guideline 12 should updated
question doto reflect
not that for
distinguish FS reporting,
between methodsthe and
SCR the
reported in 25.04.13
information should
reported be rep
should in
However, it is acknowledged that when D&A is used, the information reported may require the application of the best effort p
In template S.41.01, pure unit linked products are to be excluded (see also answer to question 9).
Reporting of data as used in the financial statement is regarded as appropriate under the best effort principle.
In template S.41.01, pure unit linked products are to be excluded. Unitised with-profits which contain elements of guarantees
The focus of S.41.01 is non-unit linked life business. Health is not included. We also confirm that accepted reinsurance can be
1. Where material and affecting technical provisions, deferred payments should be included in the calculation2. Following
1.
a) P&L data should
the Minimum be after
Capital tax as described
Requirement in Technical
as referred to in ArticleAnnex 129C (https://eiopa.europa.eu/publications/eiopa-guidelines/gu
of the participating insurance or reinsurance undertaking;b
In
Future reporting thresholds are indeed defined by the Solvency II balance of
this regard, the floor and the cap of the Minimum Capital Requirement the at
sheet participating
the end of insurance
a financialor reinsurance
year. As Guideline undert4(
However, Guideline 5 (exclusion from the sample) states that insurers that are excluded from the sample following the size th
The
1) The QFT scope
data submission
is Life only will be phased
(excluding out andUnit
health)2) replaced
linkedwith Solvency
should not beII considered3)
QRT data, with The no parallel
scope issubmissions by (re)insure
only direct business4)
6) The focus is on changes in technical provisions, i.e. the reduction in technical provisions due to the surrenders/lapses“
In order to be the
Nevertheless, in line with otherhas
narrowness Solvency II reporting
to be verified through (such theascriteria
reporting on premiums,
indicated in guideline claims and expenses),
1 (paragraph 1.19)lapses should be2 r(
and guideline
In
In particular,
preparatoryone can state
phase, in factparagraph 1.9(b) thatused
when undertakings indicates
PIM, that : “the changes
the formula could leadin value of the exposure
to mistakes. Please notecovered
that by the Final
in the risk-miti
Re
EIOPA agrees that the CAP of the operational risk charge should be calculated
This answer assumes that "UPR" means "Unearned Premium Reserve" and that it is equivalent to "VM = volume measure for uusing the full BSCR.
This volume
Guideline 31measure
is about the is calculated
allocationbyofsubtracting
overhead expensesto the written between premium
existing of and
a givennewcontract,
business,the premium
while Articlealready
31(2) ofearned
the Comm at t
The best estimate relates only to the existing business. No expenses (fixed or variable)
One of the features of the VA is that it can include a country-specific increase as it is currently the case for Greece.In the absen that are allocated to future business sh
If there is a2country-specific
Paragraph further clarifies increase
that “[t]he of best
the VA as currently
estimate shall be forcalculated
Greece, liabilities of products
gross, without sold inofthe
deduction theinsurance
amounts marketrecoverableof th
This means that the technical provisions gross of reinsurance has to be considered when determining the scope for the morta
Article 37 requires the risk margin is calculated using SCR calculated for each year and for all the years (of current liability) rem
The fraction of the premiums to be paid after the valuation date is considered as the future premium, which is taken into acco
For the purpose of calculating the operational risk, only ‘earned premiums during the last 12 months’ are considered and they
Contractual
When there arrangements
is no obligationthat require
to repay oraservice
distribution to be contribution,
the capital made on subordinated
for Solvency debt on the next
II purposes thiscontractual payment
item will increase thedate
cas
However,
For as EIOPA
the Method notes in para
1:Accounting 1.5 of the Guidelines
consolidation-based method on Classification
Article 230(2) ofSolvency
Own Funds, "undertakings
II requires that thehave different
minimum capital item
consolidated
As regardswhere
However, to thethe classification
share buyback of own-funds into tiers,
is for another purposes this analysis
which does seeksnottoaffect
determinethe loss whether own funds
absorbency of thefulfil the required
insurer's share ca
Similarly if the shares are bought back and held (on a temporary basis) by the insurer
Own-fund items issued by IHC or MFHC which are subject to the transitional arrangements referred to in Article 308b(9)of Sol this would not require approval under A
As
Both regards
of thethe
limitswaymentioned
of ensuring in compliance
Article 82(3)with referArticle 333 inTier
to eligible the1context of theTier
not available conditions
1. included in this recital, neither the
Eligible
New Tier 1 own
paragraph 1.51funds can have no more than 20 % of the items referred to in points (a) to (d) of Article 82(3) of Commissio
In
Whilst not required byreferred
the case of an item SolvencytoII,inthe Article 76(a)(i),arrangements
contractual (ii) and (b) of Commission Delegated Regulation
of a capital instrument may allow the 2015/35, undertakings
undertaking to cancel shoo
A
It dividend pusherappropriate
is not therefore in a Solvencyfor II compliant instrument
these instruments to be appears
subjecttotobethese
limited to suchII cases
Solvency of “optional”
requirements except cancellation
the need to orhave
deferq
This means that existing instruments which satisfy the requirements in Article 308b of the Solvency II Directive, may contain fe
EIOPA
The considerson
‘Guidelines thatthea classification
subordinatedof debt
owninstrument
funds’ clarify feature such as described
the application in yourincluding
of this Article questionits whereby
effect on a distribution
the terms ofisothe link
Articles
Alternatively if the subordinated debt is issued to the parent, its eligibility for regulatory capital purposes would depend on2th
73 and 77 of Commission Delegated Regulation 2015/35 concerning the features determining classification of Tier an
EIOPA’s Guidelines on the classification of own funds set out the elements to consider regarding encumbrances. EIOPA also de
EIOPA Guidelines
In practice, par. 2.33 on system of governance
of the Explanatory Text(indescribes
particular, theGuideline
situation60) thatstipulate that itthe
when leaving is the undertaking
undertaking, who
the “should determ
remuneration poli
Please note that the aim of an explanatory text is to explain the Guidelines by giving further details, adding cross-references, c
It
In isaccordance
right that the withpreparatory
article 53 ofGuidelines
Solvency IIonly mention
Directive, liquidity risk with
non-disclosure regard to Article
of information due to44(2)(d)
secrecy ofor Directive 2009/138/EC,
confidentiality commitms
In any case, the non-disclosure has to be permitted by the NCA and in no way EIOPA Guideline contradicts or impedes this righ
Please
For thesee ECBQ&A 808 and
reporting Q&A 1203.
according to the Versions of a same
instructions, Issuer product
Sectoraddress
according theto situation
ESA 2010 where
should theindeed
product bebeing
reportedcommercialise
also for loa
There are two templates S.06.02 because the ECB requirements could not be fulfilled using uniqly the Solvency II reporting. In
GL35 refers to the use of references in the RSR only. The references could be to SFCR, ORSA or other documents subject to sup
The correct in
References reference
article 307 is Article
(2) and44(3)astowritten in theperformed
projections Guidelines before and theentering
reference intois force
to para. 2a of article
of Solvency 44 of the
II should not Solvency
lead to a IIre-D
Any comparisoninofquestion
The paragraph solvencyis capital requirements
only applicable could be done
for undertakings thatusing
haveday been1 calculations.
exempted by the NSA to report information rega
In the cases where such exemption was given due to outsourcing agreements between the undertaking and a service provider
Yes, that is correct. The reference is to para. 2a of article 44 of the Solvency II Directive.
Where the changes in lapse rates are material, the RSR should include information on such changes in accordance with Guidel
In Guideline
However, 22 “evolving”
considering that means
GL22 refersthat undertaking
in letter l) toshould provide information
the assessment performed regarding
under Article the 44
pastofand
the expected
Solvency IIevolution
Directive,ofwth
The information
Under this Directive shouldthe in our viewofbe
structure thelimited
profitto and theloss
impact
account of long term guarantees
as defined in article 34 and transitional
includes as requested
the following (onlyin Directive
relevant it
As the template does not aim to give a full picture of the technical nor non-technical account, the items that according to the
In fact R0600/C0020
BV458-BV489 are theshould be crossed
validations referred outtoininthe
thetemplate
question.The (this will be amended).Amounts
validation is correct as it states before
thatandtheafter
amountsshockreported
shall be fill
in
Therefore the validation is correct and in line with the Instructions of the templates.
It is true that line identification in the S.06.02.01 has a different code (C0010) then in the S.06.02.04 (C0400) and reason for th
These differences
The answer provided youon are28referring
September to are
2015explained
under Q&A in taxonomy
procedure, documentation
which clarifies andthatmainly are about
the notional SCRartificial
should ID, be joined cells
calculated
Regarding
The notional S.34,SCRinsurance holdingholding
of an insurance companies and mixed
company and mixedfinancial holding
financial companies
holding company are should
within thecover scope. Regarding
relevant the diffe
risks listed in A
The same treatment applies in case of the standard formula and an internal model.
The correct is Option 3 ) => (NET TP for a specific category and a specific undertaking ) OVER (Net TP of the Group (including For further details on the calculation pleaso
As
Weindicated
would like in to
thesteer
LOGyour
file, this
focus item is not
to the reportedonforitsundertakings
disclaimer front page, meaning under methodthat its2.revision
As regards the split
compared tointo
the the
finalcategory,
Delegate
Regarding the assessment of the risk profile, please take into account paragraph 1.4
Therefore, it appears that “Permanent consequences of accident” contracts need to be taken into account in the calculation o and 1.6 of the introduction.
Please
A general note that EIOPA’s
answer Guidelines
is not possible on classification
as the health catastrophewould risk dependsub-module describe
on the specific the calculation
contractual method scope
features.The to useof forthethis com
healt
For mass accident risk the E(e,s) are calculated per country taking into account all insured
Article 184 (2) of Delegated Regulation (EU) 2015/35 (the Delegated Regulation) refers to the assets that can be excluded from persons of the insurance or reinsura
Specifically,
SCR of OtherArticle 184 (2) (b)
undertakings refers toininsurance
calculated accordance undertakings
with Articlethat 336are (d) in
of the same insurance
Delegated Regulation group
(EU)for which (the
2015/35 a consolidated
Delegated
For each undertaking included in the scope of SCR of Other undertakings , the equity risk, the currency risk and the market risk
Article
Ancillary 335 of Commission
services undertakings Delegated Regulation
are intended (EU) the
to assist 2015/35 (Delegated
insurance Regulation)
or reinsurance defines theonly
undertakings consolidated
(excludingdata forbenefi
for the the ca
The classification should be based on specific features of a particular entity. In case
As regards the first question (consistency with the directive), the minimum consolidated group SCR is the minimum amount of of doubt, any specific classification should
As regards the second question (practical calculation of solo MCR or equivalent capital requirement), the Directive makes no
Corporate
The Directive Capital
doesVehicles wouldprovide
not explicitly typicallyforbetheclassified
possibilityas anthat“other related
the result of undertaking”
applying Article according
214(2) mightto article 335(1)(f)
be the of the D
non-applicati
The above approach is in line with the proportionality principle. Depending on the nature, scale and complexity of the risks of
As regards the undertakings covered by method 2, the directive does not envisage the elimination of IGTs in aggregating solo S
Guideline
The technical 5 ofannex
EIOPAof Guidelines on GrouponSolvency
EIOPA Guidelines reflects the
group solvency requirement
describes provided for
the contribution in Articles
of the 213 and
(re)insurance 262(2) ofto
subsidiary the
theDire
gr
-- AsPursuant
providedtobyarticleArticle213330(2)(4)(c),
(b)when
of theanCommission Delegated Regulation 2015/35, any minority
insurance holding company or a mixed financial holding company established in a th interest in a subsidiary anci
- Pursuant to article 213 (2) (d), when a mixed-activity insurance holding company is a parent undertaking of at least one ins
Consolidated risk margin should be calculated as the simple sum of the risk margin of the participating insurance or reinsuranc
Minimum
- Pursuant consolidated
to article 213 group SCRwhen
(2) (c), should anbe calculated
insurance as thecompany
holding simple sum or aofmixed
MCR financial
of the participating
holding company insurance or reinsurance
established in a th
- Pursuant to article 213 (2) (d), when a mixed-activity insurance holding company is a parent undertaking of at least one ins
The amount
The requirement 140 andis to210
consider
shoulda be single
usedevent that leads
to calculate thetomitigating
multiple claims.
effect ofThe theintention
reinsurance wasstructure
to include inbroad
place.systemic/comm
So the SCR Liability after reinsurance (net) = 350 minus impact of reinsurance
However, considering GL 15, 1.35, it is clear that double counting of risk mitigation benefits should be avoided, calculated on the basis of two claims
this (140
means andtha2
Based on these general considerations double counting issues involved with reinsurance benefits, should be considered on the
Guidelines on application
As your question goes beyond of outwards
matters reinsurance’s
of consistent and Introduction
effective 1.15 clarify among
application others the framework
of the regulatory definitions of thethe “GrossDirecto
relevant loss”
Where a unilateral right exists to amend the premiums under the contract to fully reflect the risk, the contract boundary is rea
The
3. Asright of an
stated insurance
in point or reinsurance
1 above, future premiums undertaking to terminate
and obligations an insurance
relating to them or do reinsurance
not belong to contract in case the
the insurance due premiu
contract.
4. The description of the calculation of the best estimate is not fully clear, in particular with regard to the application of Article
The insurer does not have ‘unilateral right’ as it is conditioned on information submitted by policyholders.
The interpretation of the approach to contract boundaries for automatically renewable rider contracts classified as Health SLT
SCRsolo**
In principlehas thereto be
couldcalculated
be casesincluding
where the IGT.capital requirement for a module or sub-module in the calculation of the net Basic
This does not depend on whether the mentioned simplification in Guideline 2 of the EIOPA Guidelines on loss-absorbing capac
For
The the equity
formula inrisk sub-module,
Guideline 17 does thenotformula must be applied
take situations into accountseparately
wherefor soloequity type 1 and
undertakings equity
have typeSCR
a gross 2: article
which168(1)
is smallerof th
t
Nevertheless the factor with the component [grossSCR(solo;sub-module) - netSCR(solo;sub-module)] should not be subject to
According to Article 206 Par. 2 of the Commission Delegated Regulation the net Basic Solvency Capital Requirement shall be ca
The formula to calculate “Adj TP” is provided in Article 206(1) of Delegated Regulation 2015/35, which is as follows:AdjTP = -m
"GrossSCRsolo”
In particular, EIOPA represents
would likeBasic to Solvency
confirm thatCapital
theRequirement
ratio used in the referred
formula to inofArticle
GL 22,103(a)
such asofinDirective 2009/138/EC.
other formulas “NetSCR
(e.g. calculation
Therefore, in the case where the SCR diversified (numerator) calculated in accordance to art 336(a) of the Delegated Regulatio
The question seems to refer to GL 21 of EIOPA Guidelines on the loss-absorbing capacity of technical provisions and deferred t
Group
Guideline“Adj9 DT” shouldhow
describes be calculated
undertakings gross
may of recognise
intra-group(contractual)
transactions.arrangements for the transfer of profits or losses to anot
Therefore,
Applying the if an undertaking
increase cannot
of the SEK provide
versus the EURevidence
while that it is likely
assuming thatto allhave
othercurrent
FX rates taxremain
liabilities
theor future
same, taxablethe
including profits agai
USD/EU
This results in a contract value of -45 EUR, a loss of 25 EUR
The answer below does not cover the question how the investment in the related company is to be treated in the determinati
On the question “why seven credit quality steps replace the previous six credit quality steps scale”:The seven CQS are required
In case the information is not available at the level of granularity required (i.e. where it is not possible to identify where a reas
Regarding internal models approved in 2015 during the preparatory phase, EIOPA recommends using a different column "31/1
These recommendations should apply from next year onwards.In order to complement the information disclosed in Cells B4a
We confirm your opinion (first interpretation) regarding the calculation of R0100/C0180. See also Q&A 1268.
In Template S.23.01.01 of Commission Implementing Regulation (EU) 2015/2452, the ratios in R0620/C0010 and R0640/C0010
We
The confirm
data point yourfrominterpretation that in case ofinArticle
S.25.01.21.R0100/C0110 Annual 360 (3) the summary
Solvency of the Group
II public disclosure SoloSFCR
is thehas to be after
amount translated into all
allocation offic
from a
Please see annotation in S.25.01.21: TA/Amount after allocation from adjustments due to
The delegated regulation stipulates the content of the Solvency and Financial Condition Report and defines the cases where th RFF and Matching adjustments portf
Please note that article 303 requires that where a comparison of the information with that reported on the previous reporting
The information
According to the disclosed
Instructions in the templates
of S.05.02 as 2015/2452
in ITS part of the SFCR shall be disclosed
the threshold of 90% is in thousands
also applicable. of units (article 2 of ITS 2015/24
Consistently to the clarification introduced in the Reporting Instructions, in fact also for the purposes of SFCR if information re
The current draft amendment ITS on Reporting amends the instructions for C0030. According to the amendment "Category "4
The undertaking's financial statements refer to local GAAP/IFRS regarding the performance of the investments of the insuranc
We confirm that if"Notional
In S.08.01.C0130 undertakingsamount prefer they
of the can add thousand
derivative" units in the
is to be reported publishedcurrency.
in reporting templates.
The
Yes, conversion
you should into the the
replace reporting
variablecurrency
„N" withshall be calculated
actual year in theby applying thetriangles
development exchangeofrate from the same source as that use
S.19.01.21.
The principle is to follow the templates as it is important to facilitate comparability between companies but adaptations for vi
1. "In general the "single life" insurance policy covers one person only where the "joint life" insurance policy cover two lives,
We confirm that
Considering the disclosure
the methods template
of allocation by S.23.01.22
risk moduledoesn’t
describedcontain information aboutthe
for reporting:◦Where theundertaking
"Consolidated Group
applies theSCR" which is
full adjustm
And considering that the total adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level shall be allocated
In S.04.02 the value in C0020/R0020 „Frequency of claims for Motor Vehicle Liability (except carrier's liability)" to be reported
BV 137 is correct. As the list of derivatives is compared to the total of Asset Derivatives and Liabilities Derivatives, the validatio
After the amendments
This means that as said introduced
in the LOG of to S.02.01.R0360,
the ITS on reporting,
in thethe LOG for
Solvency the template
II column, S.16.01
only the amountsfollows thedue"
"past updated
should validation
be includeBV
Please note that amounts "not past-due" related to receivables that do not comply with the relevant article of the Delegated R
Template S.05.01 shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP but usin
In fact there is a mistake in the LOG of S.25.02. The instructions of C0030 should have sais at the end "These cells include the a
If
Thetheanswer
whollyisowned subsidiary
not clear situated
if it refers in a non EEA
to supervisory member
reporting state is an insurance
of quantitative reportingsubsidiary
templatesfully or toconsolidated
the RSR/SFCR. theThe
amounts
secondo
Please consider the following clarifications:- Monetary amounts in the quantitative reporting templates should be reported in
Commission
The templates received from theinreinsurers
to be disclosed the SCFR forarethe ceded
mostly business
based on theshould
reportingbe reported
templates in Acquisition expenses, under
but not completely.The the “Reins
differences are
The fact that "Gross SCR" has a different column in both templates might be seen as an inconsistency but as taxonomy does n
The
The assessment
classificationofofthe top 5 countries
a product requiresto be reported
substantial shouldofbedetailed
amounts done separately
information for about
Life anthe
Non-Life.
product. These details are best
The methodology chosen to value options and guarantees has no influence on the classification.
On the changes allowed in the templates for disclosure, the answer is not straightforward. We do expect undertakings to perf
It is important to facilitate comparability between companies but adaptations for visual purposes should be allowed.
The version "ITS_Disclosure_Annex I_templates_clean_COM_rev_2.xlsx" is the last version available. The cells in yellow identi
Template
As a general S.25.01.21
rule the is the template
values in R0510to tobe disclosed
R0550 (not reported)
are reported withoutbyany solo undertakingseffect,
diversification and template
as the sum S.25.01.22 is the templa
of solo capital requir
There
In this context, S.25.02.04 R0220/C0100 should be the sum of the following: R0210/C0100 + R0200/C0100 + R0500/C0100 +sec
will be no diversification effects recognised between the insurance undertakings in the group and the other financial R
We confirm that the capital requirements of undertakings from OFS should not be included
Technically the item “Own funds from the financial statements that shall not be represented by the reconciliation reserve and in the cell R0110/C0110.
It is true that the sum of the tiers will not add to the total and this was duly considered in the validations.
We would like to clarify that the answer refers to template S.25.01.04 (not S.25.04). We confirm that R500 is expected to be e
The group SCR
We believe thatcalculation
the question is performed
is addressing on the
R0420basis of information
(Institutions included in rows
for occupational from R0100
retirement to R0200
provision), of S.25.01.04.
for which in fact TierPleas
3o
However, in fact there is a mistake in R0440 where C0050 should in fact be open (not crossed
We confirm there is a mistake in the instruction. This will be corrected on the first possible opportunity. The value in cell R068 out) to allow the reporting of th
It should be used to calculate “Ratio of Eligible own funds to group SCR including other financial sectors and the undertakings
The codification is explained the document bellow. The templates indicated cannot end with .01 and .02 respectively as code
The fact that the property is in own use is not determinative. What matters is that the ancillary services undertaking is intende
The following covers the treatment of bonds issued by Regional Governments and Local Authorities (RGLA) denominated and
The provision
The following set coversout the treatment
in Article 109a(2)of bonds issued
Solvency by Regional
II cannot Governments
be applied to entitiesand Local
which areAuthorities
not included (RGLA) denominated
in the list set out inandCo
Local Public Companies are also not included in the list with regard to the classification of regional governments and local auth
Bonds issued by
The allocation tocentral
segments governments
for the purposenot covered by 147
of Article the COMMISSION
of CommissionIMPLEMENTING
Delegated RegulationREGULATION (EU) 2015/2011
(EU) 2015/35 should follow (e.g.the
ce
The scope of the mass accident, accident concentration and pandemic risk sub-modules of the Health catastrophe risk sub-mo
EIOPA confirms thatis in
The interpretation case ofS.32.01
correct. an asset with
and no interest
S.34.01 payment
shall only includeand no accrued belonging
undertakings interest C0080to theingroup
S.09.01at can be left
the end blank
of the or
repo
S.05.01, S.09.01 and S.36.01-04 shall only include transactional data relating to the sold undertaking up to the point of sale. S.
Liabilities
Rights of usefrom leases as defined
recognised as applied in IFRS 16 16
in IFRS areshall
financial liabilities,
be reported so they to
according arethe
to be reported
nature of theinleased
rows R0800 o R0810 dependin
asset. Therefore, rights o
C0160
BV955 indicates that "Holdings in related undertakings, including participations" in S.06.02 - List of assets should be reportedvaf
is applicable for rights of use and it should reflect all the costs of the transaction, i.e. the initial costs plus the present
As a result, for CIC '##09' the field can be reported or left empty depending on the type of 'other investments'.The same logic
EIOPA
Followingreviewed
Solvency Q&A 1732 to reflect
II principles that C0150/R0230
of economic valuation EIOPA is notrecommends
expected to be thattheassum
soonofasC0150/R0240+C0150/R0250
a dividend is foreseeable it is asconsid
for so
A dividend is foreseeable when the payment becomes likely considering the dividend payment history of the company, the bu
Standard Formula users shall report C0340 even if no internal readjustment has been made, i.e. it shall be reported for any ass
The underwriting risk refers to the sum insured of the main coverage of the policy. In case the policy comprises several elemen
EIOPA
From aconfirms yourof
logical point understanding.
view, S.23.02.01.03 is trying to reconcile accounting and solvency II Excess of Assets over Liabilities (EoA
◦R0660 reflects the amount of basic SII own funds issued by the undertaking (thus, excluding the reconciliation reserve) includ
From the direct
The scope insurer's
of S.14.01 is thepoint of view,
business since S.29.03
included is onofgross
in the lines Best from
business Estimate 29 toBasis,
36 asthe impact
defined in will
the appear
Delegated onlyRegulation.
in R0350 and
Q&A
EIOPA1567 is referring
expects that thetoitem life obligations
"Loss-absorbing in a broad
capacitysense, i.e. the lines
of technical of business
provisions" 33. Annuities
reported in S.25.01 stemming
- Solvency from non-life
Capital insura
Requirem
Therefore,
N.B. Pleasethe notevalidation
that the as it currently
second part ofstands is incorrect.
the question had aIttypowill and
be deactivated
was corrected andafter
corrected in the nextwith
communication releasethe 2.4.0.
stakeholder
2. Is this interpretation correct for reporting year 2018?S.29.04 R0080C0030: that part of the premiums written in 2018 that is
Reinsurance does not eliminate operational risk. Thus, contracts where the risk is not born by the policyholder do have Operati
R0060
First theis 06.03
not included
does not in require
R0070 and a fullR00130 is not included
look-through, in R0140. Thus,
only look-through by classR0070 includes
of assets, R0010 to R0050
geographical zone and
and R0140 include
high level curr
Any
In comment
S.12.01 on the approach
it is expected could be is
that C150/R230 considered in the future
equal to C150/R240 2020 review.
+ C150/R250 where:C0150/R0230 - Total amount of discounte
In S.12.01 it is not
1. Reinsurance expectedshould
companies C150/R230include tocommissions
be equal to C150/R240
in expenses. + C150/R250 as for some LoBs, like UL or other life insuranc
2. R0330 shall include all expenses included in Best Estimate calculation except for investment management expenses.
EIOPA confirms that economically the participation turned from an asset position (investment) in a liability of that undertaking
Please note that in light of a Q&A 1827 EIOPA will revise Q&A 1732.
EIOPA confirms that the data to be populated in S.06.02 (C0240-C0260) is consistent with the data in S.11.01 (C0200-C0220).
EIOPA confirms that in case the issuer is not in a group relation or is the ultimate parent entity it is not required to fill the Issue
EIOPA confirms your interpretations to the 3 questions.
Rights of use recognised as applied in IFRS 16 shall be reported in Balance sheet according to the nature of the leased asset, e
In "EIOPA
EIOPA Explanatory
confirms notesison
that C0030 notreporting templates
a consideration for-the
Variation
approach;Analysis
treatiestemplates"
covering1.16 the cell
different C0030/R0190
types of reinsuranceon template
and differe S.2
Please be aware that S30. relates to annual submission and so there is no expectation for Q1 and Q2, unless the reinsurance s
EIOPA confirms that S.02.02 is not required to be reported if one single currency represents more than 90 % of assets and also
EIOPA confirms
Basically, that the Amendment
the look-through can stop when to the Implementing
both conditions a) Technical
and b) areStandard on Also,
fulfilled. Reporting (2018)
note that introduces amendments
undertakings should have ato re
In the light of the explanation above the following conditions should be checked for C0030=4
The log files explain: "Average guaranteed rate to the policy holder over the remaining life time of the contract. Only applicab one by one and should all be fulfi
In case4):
Query the"Cash
HRG Collateral"
is 'acceptedisreinsurance'
used as "Cash EIOPA couldreceived"
Collateral imagine inergo some it iscases, that a in
accounted guaranteed
the balance interest
sheet rate
of the is part of the pro
protection rein
Disclaimer:
The QRT S.09.01.The negative reportedinformation
should include figures arefor in all
allfour circumstancesof
the subcategories correct.
the assetHowever,
category weproperty
believe that some
defined in validation
Annex IV.Henc rules
In practice, there will be no rent for "Property, plant & equipment held for own use" but there can be net gain and losses or un
The valuation method used is up to the undertaking to decide, communicate and justify when asked. For CIC ##7# "1 - quoted
EIOPA agrees that there is no need to split UL/IL business into guaranteed or discretionary type and will accordingly review Q&
EIOPA confirms that R0230 + R0240 + R0250 + R0260 - R0270 - R0280 should equal to R0030 since R0230 to R0280 reflect a br
We confirm that your interpretation (C0130/R0300 is not necessarily the sum of C0010/R0010 + C0020/R0010 + C0070/R0200
In S.09.01.C0090 is to be reported the rent income earned i.e. rent received less accrued rent at the start of the period plus ac
EIOPA confirms the answer to Q&A 1368. Please be aware that the definition of the CIC category 24 (money market instrumen
We confirm that future surrender benefits for a unit-linked contract should be reported in S.12.01 C0030/R0230 (Future guara
There is noasformula
However, described for in
the calculation.
the question the TheEIOPA
ratio isXBRL
to be reportedversion
taxonomy following article
2.3.0 163(3) ofhaving
is currently the Delegated Regulation. The
only one placeholder for bova
Therefore, users of the EIOPA XBRL Taxonomy are requested to overcome the issue as further
The validation is correct. The option 0 refers to those cases, where another reason for non-reporting is used, which has not be described in the Taxonomy list
E.g.
Theseforoverhead
BV334, the option 0also
expenses cannot
include be used
expensesin case that atostandard
related formula has
the development beeninsurance
of new used. If theandstandard formula
reinsurance is used,
business, the
adve
According to this definition we would agree that as a proxy this corresponds to the fixed costs.
The asset category
Investment management for a corporate
expensesbond with the state
for unit-linked guarantee
business shouldissued in a foreign
be reported currency
in S.05.01. Pleaseis CIC 21.that Investment manag
note
As the example
In this amount isyou reported
need tobyreport
LoB the as analysis of the expenses
many currencies as needed for to
Unit-linked
report 90% business
of assets hasand
to take this aspect
liabilities in EURinto consideratio
No need to report USD as 1000 Assets and 900 Liabilities in EUR to comply with the 90% threshold.
We
While confirm
the partthat own will
which shares are to
remain openbe reported
should beinreported
S.02.01 and in open
in the S.23.01.R0710
derivatives at template
fair value.S.08.01.
In S.23.02.01.01 and
(i.e. for the S.23.02.01.0
remaining 2.5
The profit and loss for this part will be reported (in the transaction template) in the future in the quarter in which the position
Trigger value should not be applicable to Total return Swaps.
As the forward rate agreement is not quoted on the market but is priced using the underlying market exchange rate in S.08.01
The log files
Therefore theforratio
the of group templates
Eligible own funds will be amended Consolidated
to Minimum during the next ITS amendment
Group SCR would be to calculated
specify thattakingthis field
into should
accountbethenega
ins
A
The 30% interest (i.e. capital participation, equity stake, voting rights or contribution of capital etc.) in a collective investmento
reference to such treatment of the IHC could be found in the Final Report on Public Consultation No. 14/036 on Guidelines
It is worth noting that, even in case the holding in CIUs is reported as participations, the undertaking should apply the look-thr
The
BothIDvalidations
code was (BV551
designed to BV552
and be unique for each
are the asset
correct in eachare
numbers) undertaking, followingitsSIIentry
correct. However, valuation
pointsprinciples.
needed toInbecase when aThc
adjusted.
On
Thethe last question,
interpretation no, the figures
in situation reported
1 is correct. ForinIRS
S.23.01 R0700,C0060
the profit and S.23.02
or loss corresponds toR0700,C0110
the net cash-flow should in be
thethe same.
period from incepti
For what regards situation 2, b) is the correct answer. The original position on IRS Swap X is closed
Furthermore, EIOPA expected that if all or part of the obligation has been formally settled as an annuity and its BE is formally in Q2 2017, therefore the p
Finally, it should be also noted that the sum of provision in templates S.16.01 and S.19.01 for non-life line of business has to b
When an item is a liability, excluding derivatives, then it is classified as "L" and needs to be reported positive. If the item is a de
We
You agree
can findwiththeyou.
answerThe filter
in thewill be amended.
paragraphs 1.52, 1.56 and 1.57 of the "EIOPA Explanatory notes on reporting templates Variati
This means that this cells do not reflect
EIOPA believes that the reference to technical the total variation
flows of the
is correct bothbestin estimate".
para 1.41 and Please also note:
reflected column
in Case S.29.04
7.R0300 C0020 refer
is intended to r
R0300 is intended to reflect the net impact of the assets covering unit/index-linked Business and the technical provisions for u
Thank
3.This isyou for flagging
a very broad-based this issue. We willas
calculation, amend the entry
the non-EEA point are
regions in the the 2.3.0drawn
so broadly Hotfixthat version.
the multiples used are no more tha
4.The windstorm by regions section of the standard formula catastrophe
Please, note that consistence does not mean the same values considering the different valuation template ( {S.27.01, R0040 to R0820,We
approaches. C0040 havetothe
C0120
va
However, template S.05.01 is to be reported from an accounting perspective, i.e: Local GAAP or IFRS if accepted as local GAAP
EIOPA is aware of this issue. Validation BV717 will be removed.
The issue described below has already been identified and will be solved for 2.3.0 Hotfix version.
The issue described below has already been identified and will be solved for 2.3.0 Hotfix version. Validations mentioned in the
The issue described below has already been identified and will be solved for 2.3.0 Hotfix version. Validations mentioned in the
The issue described below has already been identified and will be solved for 2.3.0 Hotfix version . Validations mentioned in the
The issue described below has already been identified and will be solved for 2.3.0 Hotfix version (it seems to be similar to No 0
EIOPA confirms that the information reported under template S.08.01 and S.08.02 shall comply with the Annex VI - Definitions
EIOPA confirms that
The presentation the answers
at stake referredtotoQ&A 1411 and
comments 1583
from are still correct.
stakeholders Please
received be aware
during the callthat
for not all Q&As
input. The partareidentified
included inin the
the
EIOPA disagreed with the statement as reflected in the referred Q&A. If an asset/liability is presented as on-balance sheet, it s
Following
- In S.29.03the Instructions
(main and clarifications
tables), S.29.04 provided in Q&A
and in S.29.01.R0200, no 443,
the best 583, 807,759
estimate and 1466 and
from index-linked it is correct
unit-linkedthatshould
if the amounts
be includeo
- In S.29.03.R0300, for information only, the net impact of the amount of assets held by index-linked and unit-linked business
Your understanding is correct. However, please note that regarding the premiums the written premiums during the period (pr
EIOPA agrees that different sources exist for the unit price or percentage of par amount. However, these differences should no
The issue
As this described
lead to the same below has alreadytobeen
contribution groupidentified
own funds andboth
will be solved forare
approaches 2.3.0 Hotfix version.
accepted and you should consult your NCA to k
In case it is approach 1 the same value should be reported in both 02.01 and 06.02. and in 06.02 please identify 4 - adjusted e
When calculating the linear formula component for non-life insurance and reinsurance obligations in accordance with Article 2
EIOPA is aware of this issue. This will be amended by correcting the entry points in the Hotfix.
In case the risk margin would be zero or be immaterial, a zero could be entered in R0100. Under these circumstances validati
EIOPA acknowledges that there is an issue with this validation in case of negative entries. However, working with absolute val
The taxonomy allows this field not to be reported. Therefore the validation holds.
EIOPA is aware of this issue. Entry points will be amended for these validations with the 2.3.0 Hotfix version.
EIOPA is aware of this issue. Entry points 04. and 05. will be removed for these validations with the 2.3.0 Hotfix version.
EIOPA
2) We is aware
confirm ofthat
this in
issue. Entryfield
S.30.03 points 04. "Line
C0070 and 05. will be removed
of business" in casefor these validations
of reinsurance treatywith
thatthe 2.3.0 Hotfix
provides cover version.
for more than
3) In case of "dominant LoB" the information to be reported is the one of the dominant LoB and not the sum of all LoBs.
EIOPA noted the mistake and changed in the last ITS Amendment the label and the instruction of RO080 29.04.01.
We have assessed your query and you are correct: R0080/C0050 should be included in BV933. We will make the necessary adj
Item
EIOPATitle shouldthat
confirms be reported for CIC 72S.12.01
in both templates and 73.and The detail the
S.14.01 in this field should
surrender valuebe populated
have the same by meaning
the undertaking in linereflect
i.e. it should with theth
It includes surrender values guaranteed and not guaranteed. It is the surrender value of all policies
In C0010/R0330 in S.03.01 is requested the maximum amount if possible. When it is not possible it is not reported. In C0020/R as at the reference date.
When the maximum amount is not reported the company needs to explain it in the RSR (see GL 21 of Guidelines on reporting
EIOPA confirms
For a group thatthat all CIU
reports for need to be reported
FS purposes, informationin S.06.03
shouldandbefor the cases
provided on where
a groupno(consolidated)
look-though by category,
basis. Pleaseoption
note that "4" acc
sho
This means that in this case, A and B would not be expected to report S.40 individually as they belong to the same group and t
EIOPA confirms that C0080 Interest in S.09.01 doesn't include the amortization. C0080 includes the amount of interest earned
EIOPA confirms that in S.21.01 should include all claims, open or closed, independently of the year, in which they are closed. O
The calculation of the reinsurance recoverables need to include all in and out cash-flows, meaning that both non-past due rec
Please be informed that the "EIOPA Explanatory notes on reporting templates - Variation Analysis templates" have been revise
Yes, EIOPA expected that the amounts reported in S.26.01 regarding infrastructures, in particular the amount before the shoc
The ITS 2018
3. i) For bondamendments
issued by localfurther clarifies
or central that in S.36.02.C0190
government: C0240 = empty. is toSee
be selected
also Q&A99 – Code attributed by the undertaking in c
1411
ii) S.06.02.C0240
That means, whenshould onlyof
reporting beBEfilled when theonly
is required, issuer
theisamounts
includedofinBE a group relation,
that relate or in
to the theofspecific
part cases identified
TP calculated as BE + RM forshou
CIC
For the unit-linked business, in S.29.03 the best estimate related to index-linked and unit-linked business should also be includ
Regarding the treatment of index-linked and unit-linked business, regardless of how TP are calculated, please see EIOPA Expla
Please
In case see
of aQ&As on index-linked
life insurance and itunit-linked
policy then will be:Examplebusiness1:under
◾country S.29.01.
= X (ifinthe
thehabitual
EIOPA Explanatory
residence ofnotes on reporting
the policy holder istemplat
X) then
Example 2:◾country = Y (if the habitual residence of the policy holder is Y). It should be reported as a FOS business by u
We confirm that in S.36.01 and S.36.02 are to be reported all intra-group transactions which are significant, very significant or
Please be aware that in the draft proposal for the ITS amendments we have clarified that S.30.01 is prospective and as such sh
In the example both cessions C2017 and C2018 are to be reported as both templates are prospective and as such should reflec
The confirm
We 'close' isthat
not the
related
assettoIDthe datebeofunique
must maturity andbut to consistent
kept the fact that thetime
over undertaking
while thenoCIC longer
mustholds
be usedtheto position,
classify also includin
assets and u
If assets are partially pledged there should be a differentiation in the cell C0100 of Template S.06.02. There should be two rep
The
EIOPA drafting
does notof Q&A 985for
specify is not
eachinCIClinecodes
with what
present proposal
should of amendments
exactly be used because andthere
it willmight
be revised. The ITS of
be situations 2018 amendments
instruments, like
If for the instruments you are referring the quantity/unit price is the relevant measure, then EIOPA confirms that theseis are t
Please see Q&A 1411 regarding the different cases of reporting issuer group in C0240. In case C0240 is not reported then the C
According
Floating rate to bonds
the SII have
regulation when classifying
low durations. A floating an rate
assetbond
usingisthe CIC table,
basically a short undertakings
term bulletshallbond take
thatinto consideration
is rolled the mo
at every reset/c
Therefore, if the question is what should be „the remaining time for maturity" for floating rate bonds in the QRT S 06.02 colum
S.17.01 is not requested at group level. We confirm that only S.29.01, S.29.02, S.29.03 and S.29.04 are the only QRTs which ar
(Old answer: We
S.29.01.R0120 andconfirm
R0130that in the
do not casethe
reflect described the negative
same concept even ifparticipation in a relateditundertaking
for some undertakings could be the(calculated, according t
same value.S.29.01.R0
S.29.01.R0130
Please also note that National Competent Authorities can ask for IGTs for other entities in the insurance group to bebefore
should reflect the variation of excess of assets and liabilities. This amount should also be considered reported ded
Finally, please refer to the detailed answer on this subject previously published by EIOPA (see Q&A 490 on the Commission Im
In the example provided you should use the main currency and not the 2 currencies. The main currency does not refer to repo
BV70 reflected an amendment originally scheduled for publication in 2017. The amendment had not been published. Therefor
Contract size" T1:
For the treaty yes,Inwhile
casefor
the"trigger value" seeremains
treaty conditions the explanation.For
unchanged for futures
the 2on bonds, "contract
inceptions and expiry size"
dateis the
thenbondyou nominal
should reporamo
For the treaty T2: After the renewal of the treaty you should re-submit the information if there are significant changes in the c
Template
C0290 (CIC): S.14.01.01 includes
CIC 85 (Other all life insurance
collateralized and reinsurance
loans made) obligations
corresponding to the including
loan annuities stemming from non-life contrac
C0100 (Asset pledged as collateral): Option 9 – no collateral
When payments for slavage and subrogations qualify as a separate asset or liability these should be classified as "any other as
Generally, balance sheet items are not netted, unless they stem from the same activity against the same counterparty, therefo
The issuerthat
We agree group anto be reported
asset in C0240
that is a full is:a)credit
faith and corporate bond of
obligation guaranteed
a government by central
shouldgovernment:
be categorised C0240:withdefault
CIC 1. approach, i.
Please
Triggerbe aware
value that for the purpose of determining the capital requirements for spread and market risk concentration under
is 1,25.
Contract size has to be adjusted. For equity futures it is the number of equities to be delivered per derivative contract at matu
Please see answer to Q&A
28 – Non–proportional 1565. reinsurance
property In both templates reinsurance business should be reported.
In line with template S.19.01.
Indeed, you are correct. In para. 1.56 the reference in the 3rd to 5th bullet should be to C0050+C0060 and reference to S.20.0
BV70 reflects an amendment that was not included in the 2017 final Commission ITS. The amendment will be published this ye
In the case of zero bonds the annual “earnings” should be reported only in C0110 (Unrealised gains and losses).
EIOPA will reconsider how to provide a better clarification regarding CIC classification of contingent convertible bonds ("CoCos
In
WeSolvency
confirm IIthatframework
own sharesthere are no
should bespecific
reported requirements regarding
in S.06.02. CIC should the the conservation period "33"),
one of "3x" (except of thebut
information on the"39".
not necessarily solve
Issuer name should be filled with the name of the company holding own shares (therefore in fact name of the company which
The
The referred
validationamendment
reflects thewill be introduced
Instructions for theonly
cellinasthe Taxonomy
amended version 2.3.0,
by Commission following theRegulation
Implementing proposal to amend
(EU) ITS on Repo
2016/1868 of 20
It is acknowledged
- C0330: GBP 0,6959 that there are two possible approaches to analyse the undiscounted development result with different pro
Please note that C0130
When templates S.06.02(buyer/seller)
and S.08.01 are is notnotapplicable
exemptedtobyforwards.
the relevant National Competent Authority for quarterly reporting
It should be noted that other templates in the quarterly
An example of "Accepted reinsurance" contract with surrender option reporting package can also
is a saving be affected
contract by changesoption
with surrender in theaccepted
templatesvia lis
If
Thethis is the case
template then the
is divided in total
betweenamount of the best
obligations estimate
managed of that contract
by underwriting yearshould
(R0010 betoidentified
R0140) and in R0220. Pleasemanaged
obligations note that bywa
This question is applicable mostly for non-life and annuities business. In life business,
The template is divided in between obligations managed by underwriting year (R0010 to R0140) and obligations managed by aother than annuities, it is expected unde
This question is applicable mostly for non-life and annuities business. In life business, other than annuities, it is expected unde
Regarding
As with anyS.29.04.R0030
other Q&A EIOPA and R0100
expects– that
Expenses it is expected
insurance that amounts
and reinsurance reported
undertakings usein the
bothexplanations
S.29.03 andand S.29.04 are clarificati
further the same
However,
The templateit is is
acknowledged that the
divided in between templatesmanaged
obligations raised many questions and
by underwriting doubts
year (R0010 andtothat clarification
R0140) is being managed
and obligations publishedby cloa
This question is applicable mostly for non-life and annuities business. In life business, other
In addition specific index-linked and unit-linked information is requested in S.29.03.R0300 for information. This cell should reflthan annuities, it is expected unde
Regarding the inclusion of reinsurance in S.29.01.R0250 your observation is totally correct, reinsurance recoverables should no
The best estimate related to index-linked and unit-linked business should also be included in R0010 to R0290, preferably in R0
In S.29.03.R0300
In R0060 and R0130 thethe
netnet
impact
impactof the amount
of the amount of the assets
of the heldheld
assets by index-linked
by index-linked andandunit-linked
unit-linkedbusiness
businessandand of Technical pro
of Technical
With this new application for index-linked and unit-linked business BV148 and BV149 have to be amended.
In
The this cells cash-flows
template is dividedregarding
in between claims and benefits
obligations managedsettled, including theyear
by underwriting ones(R0010
previously projected,
to R0140) should be reported.
and obligations managedOne by a
This question is applicable mostly for non-life and annuities business. In life business, other than annuities, it is expected unde
Regarding
The use of this
credit example
ratingsthe following
issued by CRAs should
whichbeare reported:- In R0070
not registered adjustment
or certified for the projected
in accordance 1 million;-
with Regulation (EC) InNoR0080 adju
1060/2009
Consequently, the following entities are, for example, not admissible for reporting:Moody's
In the example a claim provision of 100 expected to be paid in year n, paid 50 during year n. This row should show -100. The p Analytics, Inc. (LEI: 549300XQSQIV
This assumes the the
In S.29.03.R0300 claim
netwas closed.
impact Theamount
of the impact would
of the be positive
assets held inbythe excess of assets
index-linked over liabilities
and unit-linked as the
business andpayment was low
of Technical pro
In the technical flows affecting technical provisions but that are not reflected in the best estimate, the amounts should include
The cell
Your S.29.04.R0110/C0050
analysis is partly correct. The should reflect rows
following the variation of BE as reported
can be reconciled:o R0010inand cells S.29.03.R0210
R0080 in S.29.04 to R0250.S.29.03.R0310;o R
matches
Regarding the Risk Margin, the amount should not be reported in S.29.04. The same
However, it is important to bear in mind that the change from Solvency I to Solvency II (which entered into force applies for the amount of transitional
1 January on20
Therefore, we advise caution when comparing Solvency I and Solvency II data.
Gains/losses should be recognised, also for purposes of the S.09.01, when it is sold, i.e. when the property is no longer from th
Taking
1) Yes,into
theaccount that the positions
volume/number referredofinthe
at the beginning theyear
question
should are
beusually already throughout
held constant aggregates for thenumber
year (asof similar
this is theinstrumen
denomina
2) This template is reported on a best effort basis, and lapses as in the examples given
The "sum insured" (C0090) should be the sum insured on the policy and should not be reduced for any policyholder deductible can be reported during the next repor
C0100
We confirmis strictly
yourfor deductibles and
interpretation thatpolicy
in C0110excesses
"Countryshould not be reported
of custody" there. Thethe
is to be reported "net retention
country whereof the
the insurer" (C0150)
asset is held undes
For
2. Inidentifying
S.08.01 theinternational
duration is to custodians,
be filled for such as Euroclear,
derivatives the country
for which a duration of custody
measure will
is be the one where
applicable. the custody
In relation service w
to your question
3. In S.08.01 the duration should be reported net and consequently the derivatives should be reported in one single row each
In template S.11.01 a list of off–balance sheet assets held as collateral for covering balance sheet assets held directly by the un
Only
2. This theis next futureindate
a mistake should be
the general reportedThe
comment: in this case in
element C0370.management
"claims In addition, all the remaining
expenses" future
is missing dates
in the should beparagra
mentioned report
Please note that in general not all elements from the technical accounts of Directive 91/674/EEC are requested in S.05.01 as it
Negative amounts in S.06.03 should be reported with the positive sign and classified as liabilities (“L”), except when they relat
When undertakings have systems in place that do not allow splitting values in cases of infrastructure investments then only R0
In
· the case of
Option an investment
3 does not comply pool
withthe adjustment
the statementshould that thebeamounts
done in the notional
reported amount
under columns(S.08.01.C0130).
before and after shock should be
·The Data
Regarding the statement that contracts, whose Technical Provisions
Points are correct and reflect the intention of the template. In the template S.22.06 the decrease after shock, areamount
not sensitive to that risk
corresponding to an
10
The instructions of this cell say: “Total value, for all currencies and all countries, of the best estimate of the insurance and rein
In case when loans are reported in the template S.06.02 item “Custodian” should not be filled in.
The
Withrows
regard andtocolumns were already
the quantitative limitsinasthe template
stated but the
in article 82 ofinstructions
the Delegated wereRegulation,
missing. This foristhe
why there isofno
purpose amendment
calculation in t
of the
Validations 540, 542, 544 and 545 (solo validations) could be used as an indication for the possible validations to be applied in
Assets have to be values according to article 75 of the Directive. In addition, the valuation hierarchy defined in article 10 of the
This means that in your example the clean stock market price should be used, and method 1 chosen in C0150, but excluding th
We
- confirm
Gross ofthat in S.24.01
taxation payments row R0040 "Total participations
of the insurance undertaking in related undertakings that are financial and credit institutions" sh
- Gross of reinsurance, as the best estimate is to be calculated gross (ref Solvency II Directive article 77(2) 4th paragraph), a
1. We confirm your interpretation that regarding Annex VI, Definitions of the CIC table from Commission Implementing regula
There is no direct link between assets with ISIN and valuation method.ISIN code serves as an identification of a security and do
In
The cases whereseems
question the country
to referistonot theavailable
„technical such as for liabilities
procedure" or receivables
of booking the written “AA”new should be reported.
business In cases
and allocating theofnewCIUsingle
the coush
Such a „technical procedure" combined with a time gap should not have any impact
(ii) the insured persons are covered by medical expense insurance or reinsurance obligations, other than workers' compensati on the disclosure of the fund in the templ
(d)
TheMc denotesofthe
structure theexpected
templateaverage does notamount create payable
additional byLoB
insurance or reinsurance
and conclusions should undertakings
not be drawn pertoinsuredperson
other requirements of countrysuch
However, in template S.12.01 it was considered important to request a set of minimum information with a higher level of gran
We
In theconfirm the KNF position
case described in fact there that forcouldCICbe71more
and CIC than9 column
one ECAI C0170
at group is only relevant,
level. and C0130/C0140/C0370/C0380
The current design of the template doesshould not al
A revision of the template will be considered in future to accommodate this situation.
In fact, the intention is to read the instructions as for the assets of the Balance-Sheet being covered as also the collateral of th
Regarding collaterals of assets classified as 'XT84', i.e. when assets for which the colateral is held is a CIC84, the collateral shou
In these specific
Template S.11.01cases when
includes the only the namesheet
off-balance or theassets
LEI code
heldofasthe ECAI changed,
collateral for coveringold code shoud
balance be used
sheet assetsforheld
thedirectly
reporting bypurp
the
Regarding the real estate held as collateral of the mortgages related to individuals, these should reported in S.11.01 but in one
Is reference to Article 22(4) of Directive 2009/65/CE correct?
We
For UKconfirm option 2 (Best
undertakings, estimateII excluding
the Solvency concept ofrisk margin)
'surplus as allisliabilities
funds' only relevant of theincontract
the contextshould be reported if the contract
of profit-participation businessis(i
The PRA has also set out an expectation that the restrictions on assets and own funds within a with-profits fund will generally
The amount to be reported in R0300 "Linear MCR" is not the sum of the cells C0010 and C0020/R0010 with C0070 and C0080/
There
Typicalismarket
no special
practicemeaningis that in obligatory
the fact that templates
cover appliesS.08.01, S.08.02 and share
to an undertaking's S.11.01 ofare
thenot
riskcaptured with the
(not the whole validation
risk). Therefore as BV4
if t
If the facultative reinsurance covers the whole risk then C0150 should be 20 (=65 -16,25 – 28,75). If the facultative reinsurance
We confirm that the total value (C0150) should consider also amount related to "Accepted reinsurance" business.
The CIC
The information
needs toreported
follow annexesin templatesV and S.31.01
IVI of the andITSS.31.02 should(EU)
on Reporting include only the The
2015/2450. amounts referring to entities
ISO 3166-1-alpha-2 country under
codemetho
shou
This means that the CIC code should identify the country where the option is listed in the following two cases: For example, if
Assuming that the
The instructions toexample
this template is adressing
have been a situation
amended of technical
and now provisions
clarify thatof the100
loss USD covered by
distribution assetsnon–life
profile in EUR,showswith athefull distr
curr
Technically the template allows reporting of negative amounts. However, considering that template now reflects accumulate
According
If we assume to the
thatinstructions
company question in the general
was aboutcomments of the LOGdirectly)
own shares(held for the template
reported S.15.01
in S.02.01 onlyin one
R0390,rowthenper product shalldesc
the concept be r
Regarding examples for collaterals pledged which are off-balance, if for example an
S.30.01 is a prospective template for the selected largest 10 facultative covers that have not yet expired at the start of the nexundertaking pledges as collateral an asset
As such, for
Assuming reporting
that reporting year 2016
year 2017,covers b) andasc)the
is meant mentioned
reportingby withyoureference
if amongst tothe largest 10both
31/12/2017, facultative
templates covers should
S.30.01 andbeS.30.
inclu
This interpretation will be made clear in the Instructions of the template in a future opportunity.In S.30.01, the code in C0020
The collateral
However, if thevalue
'bonus must and berebates',
based oninthe pro rata holdings
accordance with articleof the
35 of entity. In theDirective
the same examplecould provided - (1,350,000/723,000,000)
be considered, for life insurance*
Please note that not all amounts from the technical accounts are requested as it
This item is to be provided only for derivatives that have a single or multiple underlying instruments in the undertakings' is not the aim of the template to replicate at
portf
However, when possible,
Not only financial guarantees the relevant
are to beunderlying
included inasset should
S.03.01. Thebe identified.included
guarantees In the case canreferred, if thelegal
have various undertaking
forms, such owns asafina
po
Regarding letters of credit that could qualify for AOF undertakings should carefully assess whether to recognise the correspon
In fact
The FPSthe C0180 (and
performed similar) should
by branches in thereflect
Home the amounts
Country reported
is reported in in the triangles
C0030, includedasinwell.
C0050 In the
andspecific
in C0090 case of R0100,
(referring colum
to the co
The FPS performed by branches in other EEA member is included in C0050 and in C0100 regarding the country where FPS is un
C0050/R0080 refers to reporting by accident year (not by underwriting year). In this case the relevant period is the one when
The SCR should
Negative values be arethealsolatest
allowedcalculated
for Bestand reported.
Estimate andThis
RBNS means that estimations resulting from the on-going monitoring sho
triangles.
S.19.01 say that the best estimate claim provision amounts and the RBNS amounts are ‘absolute amounts’. This means that S.
Negative values are also allowed for Best Estimate and RBNS triangles.S.19.01 say that the best estimate claim provision amou
As
At astated
groupinlevel
the general
the ECAIcomments
to be reported the intention
should be is the
to capture
one used written
for the premiums
group solvencyin the given year, i.e.
calculation. theshould
This premiumsfollowactually
the metd
This
EIOPA means that the
confirms for answer
the entitiesprovidedconsolidated
in Q&A, thei.e. ECAI considered
the entire triangle forshould
each asset should be
be converted atunique,
the latesti.e.reporting
the one considered
date. This wou at g
The maturity
The application dateof Article 3 of the in
to be reported ITSS.06.02.C0390
is not straightforward
should beasthe thislegal
templatematurityrelates
date. toPlease
historical
notedata
thatandthisnot
item to should
'incomehave or exth
If
In these cases when available, both the entities name as well as the entities code should as a priority be the ones published ains
the undertaking only holds a specific tranche of a larger structure then it is a separate asset for reporting purposes (it has
EIOPA will continue in future revisions to assess if and how the LEI databases could be further used in the reporting package.
EIOPA confirms that the duration requested in S.06.02.C0360 is the ’residual modified duration’ as stated in the Instructions. T
Sectoral minimum capital requirement (to be reported in C0070) of a related credit institution in a Solvency 2-group should be
Point
The idea (16)behind
and (19)theofcrossing
preamble of CRR introduce possibility
of S.25.01.21.R0020/C0100 wasofthathigher
thetotal capital requirement
simplifications foreseen inforarticles
banks 109,
than110 8% as
andstated
112 ofint
However EIOPA confirms
If the undertaking's financialthatyear
suchendsinformation
at 30/11,should be part ofS.09.01
then template the SFCR, for the
should moment
reflect should be
the amounts included
related to thein the narrativ
following p
In C0080 "Interest" also the bank account interest is to be included. The amount
Template S.05.01 shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP butreported should be positive reflecting theusin
am
However,
Please note only
thatselected
when an items from thecalculates
undertaking technical account
and reports are requested
the SCR by and changes
RFF/MAP theintemplate
equalization
S.26sreserve
(including (item C(5)) are
S.26.06) no
is no
We confirm that the operational risk in S.25.01.01/.04 (R0130/C0100) is equal to the sum of the RFF/MAP and remaining part
Correct, the amendments are also covering R0320 and R0360. The reporting for Q4-2016 is not affected, the amendments will
We confirm that in field C0080 of template S.09.01 is to be reported the net amount of the two legs.
In C0230 of the template S.08.02 the value of the derivative should be calculated as defined by article 75 of the Directive 2009
The technical provisions filled in S.26.01.01 should not include the risk margin.
The approach
In S.03.01 should
are to be the same
be reported as in S.03.01
only limited and S.03.03.
guarantees. Internal guaranteed
The guarantees listed in this are not to be
template arereported in S.03.02.04,
not reported in S.03.02 asand
the Ste
We confirm your understanding that internal guarantees within the scope of group supervision are not reported in this templa
In
Wethe case ofthat
confirm CIU,your
S.02.02 is to be reported
understanding on a non
for reporting onlylook through
positive level,
values inreporting the total(except
C0030 is correct value offoraderivatives).
collective investment
As such if unCI
The match is possible as we should be able to sum all asset categories except Liabilities, then deduct the amount reported as L
It is not possible to use the LEI if available instead of the LEI name. The name of the financial institution that is the custodian (t
The
The remark
view is that“Optional” in the Annotated
the assessment templates
of the situation is tohas
beto be understood
done from a database
by the undertaking considering perspective
the legal and it means
situation. that data
In some cases
We believe that when it is called a write-off, then it is definitive, if not, it is not a write-off but a valuation below the par or an
In cases where rather than hedging the market risk associated with the guarantees directly an undertaking has reinsured these
Yes,
If thethe final date is
information ofthe
guarantee
same asshouldreported capture
for Qthe
4 thisfinal guarantee
should not bedate of theinlast
included thepolicy
annual within all inforce
submission. portfolios
If material of the sin
changes sam
Please take into consideration, as the answer is based on the corrected ITS which was
The requirements of the template do not differentiate between a specialized and a non-specialized reinsurer. It is acknowledg consulted in May 2017, to consult your
However, in general, a higher level of granularity is expected for specialized reinsurers.
We confirm that the logic of putting guarantee level is correct. We are aware that it makes the guaranteed level information n
Pool of
Each repocollaterals, that secure/covers
and securities lending contract the shall
covered bonds is in
be reported notastomany
be reported in S.11.01.
lines as needed For further
to provide the information
information see also Q&I
requested.
In such case as observed by you it is technically possible with the use of a 'Line identification' several lines to share the same id
We confirm that
Considering when conditions
the information providedfromthe aforementioned
contracts seemtext to bearegroup
satisfied, the adjustment
contracts for term life in relation
insurance tothat
undiscounted
companiesfuturehave coc
With respect to the health insurance, we note that health insurance obligations according to Article 1 (3) of the Delegated Reg
-Yes, foreign currency
undertaking belongsgains and losses
to a group referredshould
to inbepoints
included(a), in
(b)the calculation
or (c) of Articleof213(2)
net gains and losses
of Directive and unrealised gains and lo
2009/138/EC
- undertaking does not belong to a group referred to in points (a), (b) or (c) of Article 213(2) of Directive 2009/138/EC, and the
In S.30.01, the code in C0020 should always be reported. This code is undertaking specific, covering all the individual reinsuran
Yes,
In any in case
case please
of the same asset beingproposed
see amendemnt held in custody
for theincell more than which
at stake one country,
opens theeachpossibilibility
asset shall be ofreported
the reporting separately
of thein as ma
rating/
Regarding CQS this should be filled in for any assets for which a CQS is needed for SCR calculation.
The template
S.14.01 includes captures information
information about by lifetype of product.
insurance In case
contracts andofalsoaccepted
includes reinsurance, undertakings
annuities stemming fromare expected
non–life to provide
contracts (whi
In the specific cases where the liability stems from a non-life obligation it is not expected
The calculation of C0100 (Net gains and losses) and C0110 (Unrealised gains and losses) should be performed without interest that the non-life product is identified
For
EvenCIC asset itcategory
though 7 foreign
is unlikely, in caseexchange
there is arelated gains categorised
single asset and losses should
as CIC be 75,reflected
95 or 8 andthere.
denominated in two or more differe
- External codes for mentioned CIC's probably do not exist, that's why undertaking's specific codes should be used. This will all
We confirm
In S.14.01 that
are in C0050
to be listed allin S.14.01
productsis commercialised,
to be filled the number currently of or
new in contracts
the past, from during reporting
which year obligations
insurance (this is for all arenew contra
assumed
In this particular case the way to report the information about the product is to provide a code of the product followed by the
We confirm
In cell C0050thatis toinbeS.15.02
reported in case of no hedging
the number of newprogram
contracts there
duringis no "economic
reporting yearresult
(this with
is forhedging".
all new contracts). If one Product
For group contracts the number of employees covered should not be counted. Contracts with more than one policyholder cou
Collateral in case of "Covered bonds" and structured notes are not to be reported in S.11.01. See also Q&A 1213 and Q&A 988
We confirm that single name exposures with probability of default = 0% should be included in S.26.02.01.
Cell C0150 "Use of financial instrument for replication" if not applicable for product should be filled with "2 – Not replicable by
The confirm
We issue hasthat been theidentified
definitionasofa other
difference between
technical the Instructions
provisions in S.05.02 and the Filing
is different Rules.
to the A correction
definition is being
of other proposed
technical to a
provision
In absence of quarterly IFRS/GAAP reporting, changes in other technical provisions
Amounts due should be reflected in "Reinsurance recoverables". Amounts past-due should be reflected in Reinsurance receiva in S.05.01 should be used as proxies.
In
The relation
concept toofnon-due receivables on
fully consolidation should[outgoing]
not be reinsurance
confused with business', if the of
the principle meaning of "nonTemplate
look-through. due" is that the claim
S.06.02 shouldhasreflect
alread
In case of partial pledges the reporting needs to be done in a number of rows needed to identify item by item which ones are
We agree that
However, in casewith
to comply where
the the original currency
requirement regardingis the
the same
use ofasAYthe orreporting currency
UY the amounts in in
theS.19.01.01.Z0040
example would need is to be
to filled orig
be report
In addition, if the amounts in EUR exceed the threshold an additional triangle would need to be reported.
The currency
Collateral thresholds
in case in S.16.01
of "Covered bonds" andis S.19.01
not to bearereported
applied in to S.11.01.
the reportingCovered currency.
bonds are "traded assets" where generally the
Collaterals, to be included in the reporting are the ones "held". Collaterals
The correct interpretation of the threshold application in the one as described in paragraph are considered "held"
a) of when the undertaking
your question. At leasthas
90%tho
Please note that EIOPA is proposing to amend the Instructions of the template S.06.03 to allow the % referred to be calculated
Cell C0020 should not be filled in in case the product is not part of any fund.
Cell C0020 should not be filled in in case the product is not part of any fund.
In cell C0050 is to be reported the number of new contracts during reporting year (this is for all new contracts). Contracts with
In our opinion
Rationale: The the contract
criteria described
set out raises
in Article non-life
191 Par. 2 toobligations
12 aim to reducerather the thancredit
life obligations. Non-life obligations
risk of the mortgage cansome
loan. At least also have
of th
Therefore only the losses resulting from credit risk should be reported.
If the question refers to a security that guarantees the principal this should be reflected in C0080 (Capital Protection). Please n
If the question refers to securities with prepayment options, then yes, for the field "Callable or Putable" (C0100) is considered
The interpretation of the template and reflection in the SCR calculation as defined by Delegated Regulation is correct.
The surrender
Regarding yourvalue should
specific reflect
example the amount,
please note thatdefined contractually,
the business underwritten to be paid
by theto UK
theBranch
policyholder
shouldinbe case of earlyunder
reported terminatio
C008
Please confirms
EIOPA note thatthe BV201 has provided
answer been de-activated
under Q&A on778.
21/04 and in
When willthe
bereporting
amendedframeworkas follows: references
{c0020}+{c0050}={c0060}+{c0030}
are made to 'claims provis
◦R0010: Technical
For the LoBs to be provisions
reported incalculated as a whole◦R0060:
S.14 the capital-at-risk is to beBest estimatein– accordance
calculated Premiums provisions◦R0160:
with Article 251 ofBest the estimate
Delegated– Regul
Claim
In S.21.02 and S.21.03 for the reporting of the 'Sum insured' undertakings should use an estimation of the expected possible lo
The
In theamount
proposedto be reportedif in
example, theCategory "4 – Collective
total amount of net DTA Investment Units" should
from the related in anyiscase
undertaking 10, be
thenused only forbe
10 should andeducted
amount consi
from
The proposed
Historical data,answer
startingis from
simplified (since
the first time the case proposed
application is simple
of Solvency II, isinrequired
itself) and
forinclaims
practicepaidother elements
(in line with theshould be consid
information ne
All answers to related questions will be revised to reflect this clarification.
Cell C0070 in S.14.01 should be filled with the total amount of gross claims paid during the year, including claims management
In the first case
Concerning described
"premium paidintothe question,
date" the namereceived
and "premium of the ultimate
to date"parent
CO140undertaking
and C0150 in of S.08.02,
the group should
these be reported
amounts shouldinnot C0b
Concerning "profit and loss to date" (C0160) in S.08.02 this is by definition a profit or a loss, so there is no need to nett. In the
The "Par amount" (C0140) should be reported in the reporting currency. Once this is done, C0380 (Unit percentage of par amo
In S.30.01, S.30.02, S.30.03 and S.30.04 the monetary amounts must be expressed in the currency used while placing the reins

Cell C0210
When in S.14.01.01
one product is to be
is offered filled with
in different the average
versions each ofguaranteed
them shouldratehave
to the policy holder
a different overIDthe
Product Coderemaining
(C0090).lifeIn time of the
this partic
Regarding the name of the product it is recommended that the name is the same but to make the origin of the variation clear
We confirm that in S.14.01 you should list all products commercialised, currently or in the past, from which insurance obligatio
The reporting of the performance of the investments of the insurance or reinsurance undertaking in the regular supervisory re
Thedefault
By undertaking
in the should
case of report
transfer forofaportfolio
certain "asset ID" the issuer-LEI
an undertaking thattemplates
is to report was activeS.19.01.01,
at the reporting reference
S.20.01.01 date. So if the
and S.21.01.01 in thc
However, each case needs to be discussed, and preferably agreed, with the specific NSA before the
The sum of the consolidated group SCR and the SCR for entities included via deduction and Aggregation (D&A) should be entetransfer of the portfolio.
Please note that the same approach is also used in S.25.01.04 and S.25.02.04 where the solvency capital requirement for unde
The
C0230annuities
reflectsstemming
the amount from the non-life
of maximum contracts
cover per riskhave to be minus
or event reported
theinpriority
S.14.01which
despite the case
in this fact that
shouldtheybeare4. also analysed
C0190 should reflect the priority, in this case 1.
We confirm that ‘remaining part = Total - Material RFFs – MAP’ and this logic is provided in set of subdomains reflecting comp
However in case of SR.02.01 Matching Adjustment Portfolios can't be selected so the list of available options is limited and de
We confirm that in S.12.01 the surrender value of the unit-linked products should be reported. Unless a specific surrender valu
Yes, C0140 and C0380 should be filled for typical loans.If loans accrue interest over the pre-determined loan period then C018
In S.21.03
In the reference
cell C0140/R0550 date
of the QRT should be shall
S.28.02 the end of the reporting
be reported EUR 2 500year. C0040/R0010-R0210
000 which is the amount "Number
defined of in underwriting risks"
article 129(1)d(i) of wh
Di
The Instructions of S.28.02.C0130/R0350 should have referred also to Article 253 of the Delegated Regulation.
The group
In case supervisor,ofinthe
of incentives consultation with thetoSupervisory
issuing institution redeem theCollege should establish
subordinated liabilities the
the thresholds
details havefor tothe
be reporting of significa
filled respectively in
The undertakings should treat the item as repaid or redeemed from the date of notice to holders of the item or, if no notice is
When the total value of SII liabilities is negative the thresholds should be applied the same way as in positive amounts. If they
As stated in the Instructions the split by currencies is in addition to the total for the line of business, therefore two sets of trian
Past-due premiums or cash-flows and premiums or cash-flows that are due for payment by the valuation date should be recog
We confirm that in the example provided both tables should be reported.
Freedom of Services as defined in the Solvency II Directive can only be performed in a Member State (Article 13 (9)). Please als
In S.10.01 as a Start date in C0150 shall be filled the start date of the contract under which the securities lending obligations co
For
Wholethecallable
Gross undiscounted
bonds" as well Best Estimate bonds"
as "callable Claim Provision each cell
are considered should besecurities
traditional reported(i.e.
non-cumulative.
not structuredThis means
notes) that each
therefore the
Annex VI of the Commission Implementing Regulation (EU) 2015/2450 with regard to the templates for the submission of info
You're
The issuecorrect
you're – "prior
raisingyear" shouldand
is different be included. This amendment
is not covered by this sentence.will beThe
taken into consideration
reporting of this UCIT in in the
the S.06.02
future ITS.will depend o
But please note that in S.06.03 the group should include the look-through of all collective investment undertakings, or investm
In this case C0900 should not be filled. Please consider also Q&A 770.
The value to be reported should be selected from the drop down closed list with the available options.
In
Thethe case given
amount to bethe reinsurer
reported should report 1 contract.
in S.30.04.01.C0160 The sentence
is calculated accordingfrom 767
to the should be
examples read: "In
provided in the
the case
LOG referred
file. the infor
4. In relation to non-traditional reinsurance where doubts arise when filling the template, please contact your NSA.
We confirm that the technical provisions on reinsurance in relation to unit-linked business should be included in R0690 and th
S.04.02 template is to be reported in respect of transactions carried out under the right of establishment and those carried ou
EIOPA confirms accrued interest should be reported for all assets, including those categorized as CIC7 and CIC8.
EIOPA confirms cell R0600/C0020 in the template S.26.01 should not to be reported, i.e. it should be crossed out. This mistake
EIOPA confirms
Similarly, the translations
the requirements mistakes
for Tier 2 owndescribed in the 73
funds in Article question. The mistakes
of the Solvency have been
II delegated reportedfor
regulation, toexample
the European Commr
concerning
Therefore,
As stated inaccrued interest iswhen
the Instructions not separately assessed,
the recalculation but transitional
of the the contractual provisions
deduction takesregarding the conditions
place, undertakings shallunder which
perform theint
c
From the moment of the recalculation on a new amount for the 1/16 is defined that this replaces the previous 1/16 adjustmen
See Q&A 1076. The Surrender Value in R0030 is to be reported net of taxation payments which are, or are expected to be, cha
S.04.01 is to be submitted by LoBs selected from the closed list in Z0010. The template should be filled also for the LoBs which
Yes your understanding is correct. It refers to non-monetary variables.
S.30.02 is filled for each LoB. For each LoB, a selection must be made of the 10 most important risks in terms of reinsured expo
S.08.02
In contains
S.08.01, S.08.02,an S.11.01
item-by-itemQRTs, list of closed
on the derivatives held
table Information directly by
on positions theeach
held, undertaking (i.e. not on
derivative/asset held a look-through basis),
as collateral shall beclr
In S.11.01 QRT, on table 2, each asset held as collateral shall be reported separately, with one line for each asset, filling in all v
The Surrender
As this might not Value in R0030
be clear fromisthe to be reported of
instructions nettheof templates,
taxation payments whichmight
undertakings are, orhave
are implemented
expected to be, charged to policyho
it differently, applyin
EIOPA will put forward a corresponding amendment in the next revision of the ITS. In the meantime, undertakings can choose
When templates S.06.02, S.08.01 and S.08.02 are not exempted quarterly (4 quarters are submitted) annual submission is only
In C0080 should be reported ISO 3166 code of the country where the contract was entered into. We confirm that for countrie
The product needs to be reported in the number of rows needed to fill in the columns. This is applicable to countries, RFF or L
4 - Repos
9 - Not collateral
Wethis
In confirm that
case, if thethe guarantee
interest rate isshould
positivenotthen
be reported
this amount underhasS.36.04 templatewith
to be reported as itaispositive
not an IGT. However,
value, the issuance
it is basically of tho
an outflow
In the case of negative interest rates, this value should be reported as negative if in reality
The frequency lower than one year adresses the frequency of the cash-flows projections and assessment of the mismatches. it would be an inflow.
However we do
In both cases not share
should reflectyour view regarding
technical flows duringthe therelation
year,between the columns
i.e. not included in theasclosing
C0020,bestC0030 and C0040 reflect the proje
estimate.
Please note that the amount of premiums is reported as positive amount in S.29.03 and as a negative amount in S.29.04.
The amounts to
Undertakings areberequired
reported toas technical
submit flows S.23.03
template should correspond
within the scopeto theoftechnical
the first flows
annualduring the year, i.e.(reference
QRT submission not included datein31/
th
Please note that contrary to variation analysis template this template does not compare variations between years but reflects
For products which are unbundled to two parts, please report the number of contract in all rows reported. The unbundled pa
Please note that this question has been updated by adding the last sentence in relation to the CIC code. Q&A 729 as published
Your interpretation is correct.
When the instructions
Intra-group transactions of(IGTs)
the template refer toregularly
to be reported "insurance contracts"
in S.36.01, it should
S.36.02, be considered
S.36.04, as insurance
in accordance with Articlecontracts
245 ofunder Sol
the Solve
Please note that as clarified in the Instructions of the templates, “when there is a chain of related IGTs (say A invests in B and B
The template SR.02.01 should reflect Guideline 15 of the EIOPA Guidelines on group solvency. That means that the remaining
Please note that
Conceptually thereas is
a result of Q&A with
a connection 915 the answer
amounts to Q&Ain554
reported in pointS.05.01.,
template 3 was amended
however,astemplate
follows on 16 February
S.05.01 is to be2017:1)
reported Wef
The amounts to be reported as technical flows should correspond to the technical flows during the year, i.e. not included in th
The amounts
As stated to Instructions
in the be reported of as the
technical
template flowstheshould correspond
information on the tohome
the technical
country flows during
shall be thereported
always year, i.e.regardless
not included in tha
of the
This should be reported in C0020 to C0130/R0010.
As instructions in C0010 specify that if a code is already in use or is attributed by the competent authority for supervisory purp
PRA expects undertakings to use code 784 for annuities from non-life.
EIOPA confirms that for each LoB reported in S.29.04 only "Underwriting Year" or "Accident Year" should be reported.
The use of
- BV441: deposits
will as collateral or pledged deposits should be considerd as a restriction. This deposits should be classified as
be de-activated;
-BV442: is already permanently de-activated since 26/9/2016.
In this"duration"
If the case EIOPAisagrees that the itvaluation
not applicable might not method to be used
be reported, should
as stated in be
the"1instructions.
- quoted market price in active markets for the sa
Addition
In any case, of new items areamount
the notional not under consideration
in C0130 has to befor the moment.
reported with a positive value.
EIOPA will also use the SII value for supervisory analysis.
"One of the options in the following closed list shall be used, with the exception of Interest Rate Swaps: 1 - Buyer2 – Seller"
Who
Freedom is paying the fixed
of Services rate andingetting
as defined the variable
the Solvency is longcan
II Directive (hence
only buyer), while the
be performed in aother
Member who State
is paying the floating
(Article 13 (9)). and getti
Assuming
Option [0]that – "Not by reported
"non-EEAother business"
reason the(in stakeholder is referring
this case special to business
justification which risks
is needed)" are located
requiring in a justification
additional non-EEA area is but
to beweu
Please be aware that insurance and reinsurance undertakings using full or partial internal models for the calculation of their So
Your
Pleaseunderstanding
see Q&A 562.is correct. In fact the assets provided as collateral are not in the balance-sheet of the reporting entity, just
In fact callable bonds without any structured feature besides the early redemption option should be classified as bonds, and n
In this case
EIOPA does the
not "Loans
confirmonany policies
speficto other individuals"
attribute of a specificshould
secutity.also be reported in two rows in the table "Information on assets
However,
As retention EIOPA highlights
is defined withthat the duration
reference requested
to different in S.06.02.C0360
risks ('dommages is not the
aux biens' andduration
'contratsinautomobile
years but the 'modified
– autres duratioa
garanties')
In relation to the reporting of the two different definition of the retention related to
However in the case of a forward with two foreign currencies, the same approach should be used. The currency of the notiona the 'l'encaissement afférent aux contrats
The treatment
Regarding is applicable
the Total to both in
to be reflected S.08.01
R0260(C0370 and C0390)
and similar rows needsand S.08.02 (C0310inand
to be revised theC0330).C0120
LOGs as it needs andtoC0310
includeshould
R0100 alway
and
As a conclusion your interpretation is correct.
1. S.30.02 S.05.02
Template Field C0330,
shall beexternal rating.
reported from If aancounterpart
accounting has more than
perspective, one
i.e.: external
Local GAAPrating,
or IFRSwhich one hasastolocal
if accepted be chosen
GAAP but ? Isusin
the
Under this Directive the structure of the profit and loss account includes the following (only relevant items identified):- Earned
This comment is applicable to both BV650 and BV652 and what we meant is that the amounts of unit linked (reported in R011
In
In fact only the
this case the CIU
material
should ones
be should
reported beinreported.
two rows, The in main
orderreason is theinfact
to identify C0100 thatthe thepart
modelling approach is to explicitly state
that is pledge.
In S.06.03 the pledging is not relevant and the look-through should be done for the entire CIU.
Template S.03.01 should be filled in considering only the off-balance sheet items. Therefore, the assets in the balance-sheet th
The securities identified (Schuldscheindarlehen (SSD) as well as Namensschuldverschreibungen (NSV)) should in fact be classifi
The amount
Although thetocell bewas
filled in in template
uncross EIOPA will S.24.01.C0500
further analyse should
the be 30.The
specific template
situation wherereflects
this the
cell application
will presentofamounts
the standard
reportedformuan
For the moment the same data points between S.23.01 and S.24.01 will be kept (as they would only be amended in the next r
Taxation payments which are charged to policyholders or are required to settle the insurance obligations (please see also Art.
It is true that template S.27.01 covers the overall Health, following the calculation.
The
R0600 difference between Option
should correspond to the2total
and of
3 isthethat20inEEAOption 2 the infrastructure assets/project with government guarantee (form
regions.
This formula
The means that it is interpretation
indicated a) fromis your
in the Instructions valid question.
by defaultThis for is
mostnot assets
an inconsistency
but in specific but circumstances
reflecting the different
might nottreatment
be followed of
In case of doubt of what better reflects the nature of the asset please contact the National Supervisory Authority.
The country definition is in this case the same for both direct business and accepted reinsurance. The template is to be report
The interpretation is correct, if the derivative is mitigating the currency risk of multiple assets the option "Multiple assets/liabi
Validation
As stated inBV136
the LOG in the
for updated file “List
the template S.32.01of validations”
cell C0080 is valid for
requires variants
the name of .01,the.07, .16 and .18,
Supervisory and validation
Authority BV671
responsible foristhe
thesuo
Undertakings that fall under categories 14 and 15 in the cell 'Type of undertaking should report balance sheet values in the co
Cell "Limit" C0210
Investment expenses from therelate
that template
to the S.30.03 is the reported
obligations limit of the reinsurance
should be included treaty.in "future expenses". This is because the cash-
In that sense, it is not totally true to say that "investment returns are excluded from cash-flows" because the part that is distri
As stated in the LOG for the template S.06.02 items “Custodian” - C0120 and “Issuer Country” – C0270 are not applicable for t
EIOPA
"Whereconfirms that the items
the reinsurance treatydescribed
provides covershould forbemore
classified
than oneas CIC95
line of"Plant and equipment
business and the terms heldoffor owndiffer
cover use” between
and reportedlines in
o
The examples of deductibles and reinstatements are meant just as examples. Undertakings should report in the row "Multiline
Please see answer
This calculation to Q&A
should number 691
be performed published
without on EIOPA
interests website on 10 May 2016 (in the file with questions referring to Fin
accrued.
Therefore EIOPA
Companies underconfirms that of
article 73(2) calculation
Solvency should
II have be to begross of any as
classified taxes of fees. under the EIOPA register and in S.01.02.R0040
composites
This classification only
In relation to unit linked: applies when the undertaking has authorization for life and non-life classes of insurance, even if the bu
Excluding unit-linked assets undermines a comprehensive view of the undertaking risk profile, in particular contagious risk. Th
If the reinsurance business is performed by any material non-EEA country branches please reported the amounts in S.04.01.C0
The policy needs to be reported by LoB but identifying the same "Reinsurance Program Code" and "Risk identification code". I
The Instructions of S.05.01 requires PCE to be reported by Solvency II lines of business but using IFRSs or local GAAP. Corporat
Please note that with regard to the number of claims to be reported, undertakings will use their specific definition or, if availab
The
"Groups template S.11.01 should
are expected include
to complete only
this the collaterals
template held at thevery
for all significant, the significant
end of theand reporting period.required to be reported in
transactions
The
4. When sensentence
expressing wasthefalsely
valuecarried
of any overincome from orAnnex
expense, II (with the simple
the value shall beswap of “The into
converted insurance undertaking”
the reporting currencyfor using
“Group”)suchwh b
In this case the paragraph 4 applies and the payment date of the Swap in- and outflow should be used."
In S.26.01.01 the R0600/C0020 should not be reported as amended in Annex V of the Commission Implementing Regulation (E
Taxonomy version 2.1.0 already reflect the amendments introduced by the ITS 2016/1868.In the technical implementation the
In
The case of unlimited
amounts reported reinstatement
for each MAP please leave C0250
in template SR.12.01 empty and only
should explain in C0260.
cover the best estimate of the portfolio of insurance or
According to article 81 of the Delegated Regulation undertakings
- undertaking does not belong to a group referred to in points (a), (b) or (c) of Article have to calculate the notional
213(2) SCR for all
of Directive MAP, so it isand
2009/138/EC, expect
the
The text of the option could be improved in the future.
Accrued
+ dividends interest should
received be included in amounts reported in S.36.01.C0180 and in C0170 undertakings should report only the
(+500)
- right to receive a dividend already recognised at the beginning of the reporting period (-500, assuming that were already fore
Templates S.36s support the supervisoon of Intra Group Transactions according to article 245 of Solvency II Directive.This supe
The
The reference to historical
general comments data wasS.11.01
of template removed from"This
state: the instructions
template containsof the template as the template
an item-by-item do not cover
list of off-balance sheethistorical
assets heldda
Considering
This codes must this be
comment
unique theandcollateral covering insurance
must be maintained technical
in subsequent provisions should not be reported.The collateral coverin
reports.
S.31.01,
InstructionsC0210 – C0230
clarify – External
that "equity andRatings and Credit
other capital itemsQuality
includingStep:EIOPA confirms
participations that theentities
in related same approach
and transfer should
sharesbe of
followed
relate
-InR0300
fact, the
referdrafting
to the may create the
adjustments in doubt
Technical around CIU that
Provisions qualifytoas
related participations.
valuation EIOPA contracts
of Unit linked clarifies that it was not the intentio
- In R0360 the amounts should include the risk margin and TP as a whole.
Your assessment
This fact should be is considered
correct. There is aattribution
in the mistake in of DPM.The following
the probability ofsteps
default should
to CCRbe for
adopted:1.
the purposes Report of integer under the
SCR calculation curr
(count
This guarantee would be relevant for the reporting of S.30.04 of CCR as reporting entity.
We understand
3. Please see answerthat thetotypical
Q343 as German
publishedhealth insuranceto
in "Answers contract
questions includes
on theanFinal
actuarial
reportinterest
on the rate ITS ononthethetemplates
basis of which
for thethes
4. Option 4 seems the correct classification.
It is not the intention to establish a relation between S.05 and S.14 as the information reported is linked to different sources. T
Regarding the treatment of the paid terminal bonus please contact the relevant supervisory authority.
EIOPA confirms that codes attributed to RFF, MAP or any sub-fund should be unique between all of them and kept over time.
The interpretation
Contrary to what isisrequested
correct, ininC0020
template to C0050 all assets
S.23.02, where and we areliabilities sensitive
addressing to the risk should
the difference between beSII
reported, even if for
and accounting the
valuati
This means that the amount of Surplus Fund that is considered as Basic own fund under
As stated in the S.19.01 LOG (Annex II of the Commission Implementing Regulation (EU) 2015/2450) historical data, starting frSolvency II should be captured only b
For the compilation
According to the Articleof the historical
3 (4) data for claims
of the Commission paid and RBNS
Implementing claims the
Regulation (EU)same approach
2015/2452 when concerning
expressing thethe
length
valueofoftriangle
any in
Although this is the value of an asset, it is not the value in the balance-sheet but the value actually paid in the acquisition.
EIOPA using
When confirms that correct
derivatives classification
to cover risks, it isfor this structured
assumed product would
that the underlying be “2 – Collateral
assets/liabilities whichcalculated on the basis
risk the derivative of a singl
is covering is
We
The collateral of a covered bond should be included in this template. The colaterral of the covered bonds should be reported ni
don't understand the burden to the companies in the cases where the asset/liability is not hold as in this case the item is
The value of
As stated inthe bond reported
instructions in C0030 should be the same aspolicies
for S.21.03.C0020/R0010-R0210:"For reported in S.06.02
where there and
is noincluded
Sum Insured in S.02.01,
definedi.e.inthe
theSolvency
policy thI
The option that
A contract chosencoversneeds
bothto damage
be used and consistently over to
liability have thebereporting
split andperiods,
attributed unless thesingle
to the distribution of claims
risk. In case changes
of (ship) fleetssignifica
it depe
See also Q&A 11 of Answers to questions on the Fi nal report on the ITS on the templates for the submission of information to
You are right. Validation should be: {r0290}={r0050}+{r0090}+{r0110}+{r0140}+{r0160}+{r0180}-{R0230}. It will be amended.
Yes, the same legal entity may apply underwriting year for some LoB and accident year for other LoB, unless otherwise stated
In the case of CIU the amount should be reported in the currency identified in the C0280 of the S.06.02., and in the case of un
There
On theshould
FGB and notFDFbe please
a difference
see Q&A between
509 asthe values. The
published total amount
in Answers of C0060
to questions on for
theeach
FinalCIUreportin S.06.03
on the should alsotemplates
ITS on the be the So
Please note that the question referred to is the same one you refer to but we had to move
For plain vanilla interest rate swap (3rd and 4th position of CIC is "D1") the trigger value in the template S.08.01 (column it to the correct document andC039
the
The answer will be also uploaded in our website according to the procedure.
Due to the validations BV 433 and BV434 this funds should be reported twice in S.06.03 as well.
Considering the information provided the classification under Receivables seems the correct approach.
The Gross Estimated Treaty Premium Income is related to the entire contract term.
The references to "sum reinsured" should be read considering the type of insurance business. in case of annuities we should r
The same approach as in S.36.03 should apply. This cell should be left blank in the cases where there is no expiry date.Current
Template S.09.01S.22.01
In fact, template is not linked to financial
at group statements.
level covers only the In this template
impacts it is expected
of removing long termthat gains/income
guarantees and losses (C0070-C01
and transitionals. However
This would mean that the assessments referred should be part of the group RSR.
Revenue
Near leg –stamps should
Seller repo be considered
– Sells as cash"amount
securities (LOG: equivalent ceded in both
at thethe balanceinception")Near
contract sheet and the list legof– assets. Therefore
Buyer repo – Buysitsecuritie
should b
Far leg – Seller repo – Buys securities (LOG: "amount received at the contract maturity")Far leg – Buyer repo – Sells securities (
C0380 is reported
Your example when C0140 is reported.
is correct:C0020/R0020 The "Par amount"
= 20C0090/R0020 (C0140)
for R0010 should
FRANCE be reported in the
= 80C0100/R0020 forreporting currency.=Once
R0010 GERMANY 100 this
Regarding your statement we would say instead: “…sum of C0100 equals the sum of C0090 + C0020 for all members (as C0100
All amounts should be reported using the closing exchange rate. It is true that in this case the opening Balance of a year will no
The
Yes, amount
LEI codereported
should beinaC0090/R0790 should reflect
priority and actually according theto instantaneous
EIOPA Guidelines loss as ondefined
the useinofarticle
the Legal121 Entity
(9) of the Delegated
Identifier (LEI) Regu
we d
However, if that is not the case, the alternative pattern should be used.
5) Not sure what is meant by look-through, but collaterals received should also be considered to the calculation of the risk exp
6) The exposures of all entities reported in S.32.01 as within the scope of the group should be included in S.37.01
The average duration calculated in C0010/R0020 should be based on the cash-flows discounted.
In this case, even if the commercial product is the same, 3 different codes should be attributed for technical reasons. The ID co
In the case described please report the SII amount as “Unit price” and as “Total SII Amount” and report “1” as “Quantity”.
Thecomply
To selectionwithcriteria should reflect
the explanation abovetheand
effective risk equality
keep this transfer.S.30.01 and S.23.02
when filling S.30.02 undertakings
focus at the 10 most important
should:•In R0600 to risks in term
R0620/C0
Please be aware that in S.23.02 R0650 = R0600 - R0610 - R0620 + R0630 (+ R0640), where all "increase" of valuation should ha
In
Tothis specific
comply withcase
the undertakings
explanation aboveshouldand consult
keep the
thisNCA to agree
equality whenonfilling
a criteria
S.23.02that fits the business
undertakings and does
should:•In R0600nottoundermine
R0620/C0s
Please be aware
2. Correct, when thatassetsin are
S.23.02
listedR0650
in one= or
R0600
more- R0610
countries- R0620
and the+ R0630 (+ R0640),
undertaking useswhere all "increase"
for valuation of valuation
purposes should ha
a price provider w
3. Only assets that by its nature could never be subject to negotiation on a regulated market or on a multilateral trading facilit
Correct, template S.37.01 should reflect risk concentrations towards counterparties outside the group. When exposures to diff
Code
The typecollateral provider to
of undertaking (if applicable)'
be reportedis(S.01.02.R0040/C0010)
modelled in column C0300 should offollow
S.30.04the template
businessasthat
a typed dimension
is pursued. Thisand 'None' mus
information sh
Please see also Q&A 707 as published in Answers to questions on the Final report on the ITS on the templates for the submiss
Please see Q&A 729 as published in Answers to questions on the Final report on the ITS on the templates for the submission o
Please note than an alphanumeric string may include only numbers, only alphabetic characters or a combination of both. Note
As stated in the general comments: “Closed derivatives are the ones that were open at some point of the reference period (i.e
Yes, it is the
I believe thiscorrect interpretation.See
is a terminology question.alsoThe Q&A 781 of“settle”
expression the Answers
is used toregarding
questionsobligations
on the Finalwhile
reportweon the
use theITSexpression
on the templa
“clos
Regarding your question if the claim is not considered closed even if you consider the obligation towards the beneficiary to be
The S.12.01
In your Log states
example that before
the values “Contractsshockwith options
would be 100or guarantees
and after shock should include
would contracts that have either financial guarante
be 75.
Please note that under solvency II there might not be a complete match due to valuation of expenses or any embedded guara
It should
Please seecorrespond
Q414 fromtofile the averagetorate
Answers of revision
questions on theassumed in theon
Final report BE the
calculation
ITS on the (e.gtemplates
relevant NL for annuities increase
the submission approxim
of informati
Regarding
Please notethe difference
that between
the references to life
the and non-life(C0070
Maximum it was andnot C0090
intentional, acquisition
for R0010, R0020,expenses should R0050,
R0030, R0040, includeR0060,
renewal expens
R0070, R
Please see also Q&A to be up-loaded in the next weeks in EIOPA website and de-activations (due to amendment) of BV64 and
According to recital (17) of the Commission Delegated Regulation 2015/35 “The definition of future discretionary benefits sho
Please see answers to Q&A 606 and 416.
In the cases identified, S.06.02.C0120 should be filled with the account-keeping bank.
It should be used the name (Name of CRA) as published by ESMA in the "List of registered and authorised CRAs" (example 1a i
If a group uses method 1 and has no non–EEA insurance and reinsurance undertakings in the group, template S.33.01 is not du
In fact, taxonomy will not allow to fill in "NA". This was a unique case from our assessment and the general approach should b
EIOPA published the Taxonomy Roadmap indicating the taxonomy version to be used for a given reference date. In case of res
There
In the seems to be of
Instructions some confusion with
S.22.01.C0050 the template
the text should have code and"It
read: column in question.EIOPA
shall be confirmsthe
the difference between that in S.03.02.01
technical and S.03
provisions wit
Regarding C0070 and C0090, the MAX function should also not apply. A detailed assessment of the different items allowed us
1. As templates
o Option 5 should arebereported from the
chosen when cedant are
templates undertaking
exemptedperspective
quarterly but a fac-obl should
requested be reported
annually, as were
or they facultative cession.2.
exempted quart
o fact
In Option 1 shouldof
the concept be“sensitive
chosen when templates
to shock” are exempted
may raise doubts. Allboth quarterly
answers and annually.
provided until nowTemplate
addressedS.06.01 is due
questions to guarant
relating to te
Sensitivity to shock should be understood as a risk-increasing effect not necessarily in SCR terms but in terms of the real risk e
This difference was intentional. In S.19 all expenses should be excluded while in S.20 and S.21 the expenses attributable to spe
The reference to absolute values intends to guarantee that no percentages are reported. In fact the amounts may be positive
- In case of exchange traded index futures report the “prevailing future index level” which is the value for which the security
- For currency swaps it should be the exchange rate underlying the cash-flows’ swap (exchange rate given by the “currency o
In case of different markets it is not required to report different rows, as long as the Asset ID Code is the same. Please also not
EIOPA is analysing the possibilities of providing further advice on this templates, besides the publication of Q&A.Regarding you
The Joint Committee has drafted and submitted to the COM the draft ITS laying down implementing technical standards with r
The
In thisapproach
template adopted is to consider
the maximum number theofimpact
5 columnsin the is liabilities
pre-defined. net The
of reinsurance
information, recoverables.
provided by Regarding
country, shallassets be subject
completedto m
This meansthere
However, that:-is anif exemption
with 3 countriesto thisinrule
addition to thetemplate.
in S.05.01 home country In this90%template is already complied
the item “Changes with,inundertaking
other technical don’tprovisio
need t
Therefore, this specific item should be reported with a positive amount if the variation is negative (reduction of other technica
The
The interpretation is correct.
volatility adjustment mayInbeboth S.23.02
applied andof
to part S.23.03 the amount
the business. Let’sof saypaidthatingross
shareBE capital
is 100,should
as youbesay reported
including gross
VA.of own
Howev
Regarding the impact in the risk margin EIOPA confirms that the risk margin is not affected. See “Guideline 2 – Interaction of t
According
In the caseto ofpara. (3)(b)sum
unlimited of article
insured, 133the
of DR the “Largest
contracts shouldliability limit provided”
be reported in S.21.02is(ifused to calculate
considering the number
the below of claims.
instructions theyHoar
As stated in instructions for S.21.03.C0020/R0010-R0210:“For policies where there
All information reported should refer to the accepted reinsurance. In the case referred the information regarding the numberis no Sum Insured defined in the policy the
In
Onthis case, in particular,
validations, at the timeC0100 of the(Product classification)
publication should be
of the Guidelines on filled in with
Reporting and“5Disclosure,
– Other” and C0140
EIOPA shouldthat
believed be filled in withto“
validations
However
The feedback it also recognised
provided that and
by DPM it is XBRL
crucialteam
to design and implement
is correct. The definition proper of the validations
remaining andpartavoid
needs anytomistakes in thisacross
be consistent area aste
Please note that answers by EIOPA DPM and XBRL team are supported by EIOPA business team whenever the question relates
The interpretation is correct. In the cases where the contracts are automatically renewed the validity date should not be repo
In
In our view explained
the case if a derivative is traded should
the property at different dates but
be reported in with
as manythe lines
sameas characteristics,
needed to properly it is theidentify
same derivative
the correctand CIChas
code.theThsa
Also in the balance-sheet
In S.41.01.11 we have stated the that
property
“pureshould be properly
unit linked products divided.
are to Inbefact the property
excluded”. should be should
This statement dividedonlyin different fractions
be considered fo
In S.12.01 we do expect to see the surrender value of the unit-linked products reported. Unless a specific surrender value has
In
- fact there is an -inconsistency
S.08.02.C0140 Premium paid between
to date;the Instructions
C0150 - Premium and the texttoofdate;
received the ITS.
C0160In this caseand
- Profit the loss
aim toof date:
the templates
should reflectshould theb
- S.09.01: should reflect the information since the date of insurer acquisition.Regarding the scope of trading activity, the con
The
The loss distribution
contracts closed profile
during non-life showsperiod
the reporting the distribution,
should alsoinbe (predefined)
reported if brackets,
the template of the claims
is due. incurred
Please noteduring
that the theclosed
reportin
co
Providing
Not a collateral
requested is usually part
or non-applicable of for
facts the asecurities
report shouldlending notcontract,
be reported but ifatthat is not the
all (rather than case the contract
reported with „0” stillorneed to be str
as empty re
Please note that the guideline is saying should to overcome the limitation in some
We expect this to be on case-by-case reserves estimated by claim handlers and do not need to be on a best estimate Solvencysystems of having to report 0 or empty strin
The same approach applies to “Reinsurance RBNS Claims – Triangle” and “Net RBNS Claims – Year end”.
It is the responsibility of the undertaking to assess if the market (e.g. a multilateral trading facility) where the OTC has high tra
In case
In of CIC71
fact only for values
the assets referring
referred in thetoinstructions
the reporting currency
of the templatethe valuation
S.06.02 (templatemethod to be used
should should
reflect the be
list “1
of -allquoted
assetsmarket
included p
See Q&A 169 from file Answers to questions on Guidelines on submission of information
According to Article 376(2) of the Commission Delegated Regulation 2015/35, for the purposes of identifying significant risk co to NCAs (Preparatory phase)
Please
In fact thealsoanswer
refer totothe answer
Q298 was to Q635 published
unfortunately on 8 April
incorrect and was 2014amended.
in the file including Answers to questions on the Final repor
In this caseinthe
However, theInstructions
calculationsasofpublished
R0290 (Total in the ITS own
basic should prevail
funds afterant the contracts
deductions), R0500closed during(Available
to R0550 the reporting and period
eligibleshould
own fua
Following
That this approach
is correct. The itemsvalidations
“Quantity”BV76 and BVpar
and “Total 90 amount”
were amended are notand all the other
applicable validations
to property. should
In this casebe correct.
only C0170 shall be re
This was made clear in the corrections proposed to the ITS. Please consult the “Final report on public consultation No. 16/004
It is optionaccording
However, 1). Pleaseto see the “Final
article 35 (6)report onthe
to (8) of public consultation
Solvency No. 16/004
II Directive this template on themight
proposal for amendments
be exempted to Implementin
for all quarters and as
Please note that the reporting on investments, and S.06.03 in particular, is required
9. S.30.01: field C0130, sum insured. How has to be reported an unlimited sum insured ?Undertaking should provide an estima for the purposes of supervision of the pru
10. In S.31.01 is it admitted to report recoverables relevant to “unknown” counterparts ?No, company needs to know from wh
Regarding your question on S.19, the same issue could actually be raised for information not split by LoB, as different inflation
EIOPA confirms
In S.06.02. Generalthatcomments
a reinsurancethe 6thcompany pursuing
paragraph shallboth life and by
be replaced non-life business should report option “1” in S.01.02.C0010
the following:
“On the table Information on positions held, each asset shall be reported separately in as many lines as needed in order to pro
EIOPA confirms that the intention is that C0210 (Annualised guaranteed rate (over average duration of guarantee)) is only fill
Please
Please refer to the to
see answer answer
Q618to asQ544 published
published on 27 to
in Answers January
questions2016on under Q&A report
the Final procedureon the in the
ITS onfilethe
“Answers
templates to questions
for the submion t
Regarding your reference to the fact that S.28.01 refers to NL activities we clarify that we also expect all NL activities to be rep
Due
The T4Uto the changes introduced
is rendering to the users in the
the labels
instructions
of column of the template S.21.01
“Hierarchy” of the DPM the reporting
dictionaryshould address
published in ouraccumulated claimsfor
website in Excel in
For further question about tool for undertakings project please contact ToolForUndertakingseiopa [dot] europa [dot] eu (Tool
EIOPA
1. It isconfirms
expected that
thatC0310 of template
usually a nominalS.08.01 is onlybe
value should applicable
considered, to over-the-counter
but this may differ derivatives
depending consistently
on the typewith C0290.
of the transacti
2. The similarity of the transactions should be assessed on the basis of the type of the
All examples of IGTs provided in the question fall under the scope of reporting requirements (if their value exceeds the relevan transaction. In case of doubts please c
They should therefore be reported for the reporting period in which they were incepted, and then they should be reported in
In the instructions of template S.06.02, in general comments it is stated: “On the table Information on positions held, each ass
Referring to the concrete example, different Asset ID codes should be attributed to the buildings so that the proper CIC could
EIOPA confirms the interpretation. When the instructions refer to “exposure” it is meant to refer to instrument/asset. Howeve
Validation BV564_1 will be deactivated as in fact it does not take into account where the Article 206(2) scenario is relevant.Th
When in the general comments it is stated “When a contract is still open but has been reduced in size the closed portion shall
When we say
If the asset in theinQ&A
is listed more “(closing
than one or country
sale) or maturity
the first two trade date"
letter ofwethemean maturity
CIC code should date if derivative
reflect the country wasofheld
theuntil maturity
regulated m
Regarding the precedence between code 25 (Hybrid bonds) and code 28 (Subordinated bonds) the classification should follow
All efforts should be implemented together with the fund manager in order to get the required information.If ultimately the in
Please see revised
In the case described answer
both totheQ606 of document
external rating and“AnswersCQS needs to questions on theThe
to be reported. FinalCQSreport
(to beonused
the ITS on SCR
in the the templates
calculation) forshou
the
The approach
Overnight in S.31.01
deposits XT73 isforthe
thesame as in S.06.02.
following reason: In overnight market transactions lenders lend funds only overnight, i.e. the
Typically this type of transactions
The referred filing rule S.2.18(c) describes the occur in the required
morning after accuracythe start
of theofreported
the business
figuresdayrelevant
and arefor finalised
the XBRLthebusiness
next morning.
validatiF
In the example that you mention, for reported figures >=100 000 000 with @decimals attribute
On the other side, the buyer of the repo (i.e. the party that receives the underlying asset) has an asset in the balance sheet (a -4 the tolerance for calculation
Therefore, the underlying
Please see answer to Q&Aassetnumber could691bepublished
seen as aon collateral and theon
EIOPA website credit recognized
10 May 2016 (inbythe thefilebuyer
withshould be considered
questions referring toasFin C
The validation
We confirm that check BV136 will
off balance sheet be guarantees
amended accordingly (cells will be
being an intra-group added: R0500,
transaction fallingR0540
underand R0550).
reporting Information
obligation on capita
should be rep
In S.03.01,
The movementswhereon the reporting
a regular bankentity is the held
account, beneficiary
in the bankof thewhich
guarantee,
belongsthe toguarantee
the same group,shouldshould
be reported
not beinreported
R0030 asas“Guar
an IG
The outstanding amount of deposits made by the insurance undertaking at a bank which
R0200 (diversified part of the consolidated SCR, referred to in Article 336 point a) of the Commission Delegated regulation 201 belongs to the same group should be
Information
As specified in onthe capital
LOGs, requirements of the entities
templates S.15.01.04 from other “shall
and S.15.02.04 financialonlysectors shouldby
be reported notgroups
therefore be included
in relation to theindirect
any cell
businab
The templates
As regards should therefore
S.25.01.04, the value include relevant
in cell R0220 information
(Solvency capitalalso with regardfortoundertakings
requirement non-EEA undertakings, regardlessmethod)
under consolidated of whether sho
The validation check BV136 will be amended accordingly (cells will be added: R0500,R0540 and R0550).
EIOPA confirms that templates S.29s are only required when two Solvency II reporting figures are available, i.e. for December
In fact brokers are not mandatory. If no broker is used the cells must be left empty. We will amend the Filling rules accordingly
This was a mistake and the Instructions will be correct. The intention is that all LoBs lists are aligned with the codes used in the
The cell is to be filled in with the value of the derivative calculated as defined by article 75 of the Directive 2009/138/EC at the
EIOPA confirms that the interpretation is correct: should be the sum of claims paid during the reporting year plus RBNS at the
The
The scope of the
principles as template
set out in isArticles
only insurance
81 and 217 risks. TheCommission
of the reference toDelegated
article 13(26) is followed
Regulation by “and
2015/35, andauthorised
describedunder article
in GL 15 of EI2
However,
More details thewould
template need S.03.01 is for the
to be known fromreporting of off-balance
the specific situation, sheet itemshow
regarding andtheinternal
excessguarantees
and additionalwithin the scope
proceeds areofcalcu
the
Undertakings would need to make reasonable assumptions and estimate a maximum value. In case of doubts undertakings sh
The assets subject to 181 (a) should be filled in R0410 to R0480, and C0020, C0040 and C0060 to C0080.The liabilities subject t
In the case
3. The second of CIU it depends.
formula is correctThebutcase described
it should refer in to
theR0560
question(Total is an example
eligible ownof where
funds to the
meet option 3 (alternative
the consolidated valuation
group SCR (ex me
The first formula
Question 1:Correct, is not correct, because
in template it refers
S.06.03 there in the
is no denominator
distinction for thetounitR0590, which
linked. The includes
look-throughthe contribution from other Iffina
is done by instrument. a
Question 2:If the threshold is different from quarter to quarter the template should only be submitted in relation to the quarte
Solvency II value should be reported in this case, as well as in each case when the expectation to report an amount in other va
It should be filled in as a decimal with 4 decimals. In the example below it should be 1,0234. Please note that this value multip
BV446-BV457 are the validations referred to in the question.The validation is correct as it states that the amounts reported in
Wefact
In do there
have some validations,
is a mistake in Annexe.g. IV
forinS.06.02.C0110,
the descriptionC0270, of classC0280“0”. Itorshould
C0390be foramended
which noto: information
“Other assets should be reported
reported in "Otherdep
The class corresponds to the item “Other investments” of the Balance-Sheet.
2. Reporting in C0170-C0210 should capture all business (including unit-linked). For the lines referring to HRG that refer to Uni
3. What is finally reported will depend on the different types of products aggregated at the level of the HRG. C0210 however a
In this cases the original currency should be reported as EUR.
In case
The of might
issue loans the reading
address theshould
following be two
consistent, meaningUndertaking
situations:1) that also in holds
case of loans
the C0180 Investment
Collective should be filled in and C0380
Undertaking valuedshoul
and
The
EIOPA doesn’t disagree but this template was subject to public consultation and comments from industry suggested otherwiseI
look-through is performed in relation to the CIU splitting the different classes of assets and by currency (according to the
We assume that at least for 90% of the fund there is the identification of the country. In the exceptional circumstance where t
This column is not documented in the official templates because it only exists for technical reasons to be able to implement th
EIOPA does not intend to establish any indication on how to split the risk margin into currencies. It should be the responsibility
That is the correct understanding. The item should be left blank for CIC 71, CIC 75 and CIC category 9 – Property. The option “N
The template should be reported only for annuities formally settled stemming from non-life contracts and relating to health in
Validation BV89 and BV90 are correct.In BV90 the row R0220 is not deducted because it cannot be filled in for C0020.In the fin
It is confirmed that the cell C0180 should be used to report inter alia a contractual amount for the transactions that are not ye
The reporting
Directive templates
2014/65/EU reflect
(that partlytherecast
implementation of Solvencydefines:
Directive 2004/39/EC) II framework. The reporting
“‘multilateral tradingof, for example,
facility’ or ‘MTF’SCRmeanscalculations
a multila
Insurance
In S.06.02 all assets are to be reported, including the ones within unit-linked and index-linked contracts. Any item is asset
and reinsurance undertakings are responsible for assessing their investments and attribute the CIC. If the exempted in qu
In general all information of the asset templates include the ones from unit-linked and index-linked contracts. Excluding unit li
According to the draft Implementing Technical Standard published in the “Final Report on the public consultation CP-14-052 IT
In
The S.06.02
specificonly
codesassets
were which are still
deleted frominC0020/C0030
the portfolio should
as that be reported.
column For those
addresses assets relevant
the counterparty of items
the groupshould be filled
which cannot in. be
Ple
1) In C0120/C0130 the undertaking within the group needs to be identified and therefore the specific code applies.2), 3) and 4
All
No,templates foreseen
if the Solvency in the is
II amount Technical
negativestandard should
it is not an assetbe but reported if applicable.
a liability. List of assets In this
needcase, regardless
to reflect of thereported
the assets materiality of
in the
Please see also instructions for Cash and cash equivalents in the balance-sheet: “Bank accounts shall not be netted off, thus on
According to the NACE Rev. 2 - Statistical classification of economic activities in the European Community, “66.30 Fund manag
If
Theit istolerance
related toofHealth SLT couldisbe
the validations partclassified
of the ITasimplementation
Life, if it is related andtoisHealth
addressed NSLTincould be classified
the EIOPA’s XBRL as Non-life.
Filing Rules Ifand
theinundert
the In
For reported figure (absolute amounts) >100 000 000, value of @decimals attribute is @decimals >= -4 and Validation Tolera
EIOPA confirmspart
Q4: Remaining thatisline
usedof consistently
identificationacross
was added to the annotated
the templates templates
and it includes exclusively
non-RFF business fortogether
technicalwith reasons and it will
immaterial RFF.no
For your information relevant legislation is: Article 81 of Commission Delegated Regulation 2015/35 and Guideline 5 of EIOPA
According to the Instructions (copied below) derivatives should be reported according to the classes A to F in C0030.Identify th
All values in the quantitative reporting templates are to be reported as positive values unless specifically said otherwise (exam
1. The typeS.06.03
Template of eachshallfieldinclude
may bethe identified in theof
look-through Annotated
all collectivetemplates.
investment For example
undertakings,see S.30.01Supervisory
or investments packaged reporting as -funds
DPM aa
Please
The note that in
amendment wasaddition the relevant
intentional as before IGT weshould be reported,
only had “Total Return whenSwaps”
significant,
in theincategory
the relevant IGT template.
of credit derivatives.The idea is t
We would once more highlight that the CIC classification of assets and derivatives is not an exact science and in some cases re
Yes, the interpretation is correct, it should be reported as internal rating. Please note that the algorithm to be used needs to b
It
Thehastemplates
been clarified
(Annex in Ithe instructions
of the TechnicalofStandard)
S.26s thatwill
onlybethe amountsby“sensitive
translated the COMto and thewill
risk”
be should
published be filled in inwith
together boththeassets
Techa
The annotated templates and taxonomy are not foreseen to be translated as they are not annexes of the Technical Standard b
Actually
Correct, the the sum
idea ofis to
thecapture the market
apportioned value of
adjustment the contract.
(C0050) The value
is not equal to thetototal
be received/paid if at the reference
adjustment (C0100/R0120). We date
needthe und
to rem
Correct, there’s a typo in the LOG file, the adjustment shall be calculated using gross figures (C0040).
The
In the definition of written
Instructions is nowpremiums
clear that for reinsurance
in the column ofcontracts
interests–the both when reinsurance
interests received and undertakings
accrued should calculate premiums
be reported to be
(interest
This means that when we refer in C0100 and C0110 to acquisition value, selling/maturity value or value according to article 75
EIOPA
3. For the confirms that regarding
Fund0001.Full row C0060"pension entitlement"
should be “1”, C0070classification
should bethe “1”actual
(NOT status
“2”) and of the
C0080contract
set to should be used
1 or 2 (given (not
that C0080the ors
For the Fund00001.RFF_RP row C0060 should be “3” – Remaining part of a fund (but still RFF, it is not the “remaining part of t
The instructions of the template S.21.01 were amended and now the reference to the historical data says that historical data,
Yes, acquisition
Both templates are coststoshould includefrom
be reported salaries of underwriters
an accounting as theyi.e.:
perspective, represent
Local GAAPcostsor “…ofIFRSselling, underwriting
if accepted and initiating a
as local GAAP.
Therefore
The calculation of the Net receivables (C0130) should reflect the amount described in the Instructions: claims paidinby
the intention is actually to have the same item reported even if in S.04.01 is called “Commissions” and S.05.01
the insu is
Any further doubt should be described in more detail.
It should be noted that template S.06.03 does not only serve SCR supervision, but serves also the supervision of the prudent p
Negative best estimates remain a liability and should not be reported as an asset. In template S.26.03, as an example, the colu
There is in fact a need to clarify which products should be classified under S.14 as pension entitlements (option 4) and the use
In fact there is not a single answer as it depends on the IT implementation. Two different situations occur:1. There can be a
Credit Default Swaps: The premiums paid are not part of the Profit and loss to date (C0160), they are only reported in Premium
Yes,stated
As the qualitative
in paragraph information
1 of Articleis still required.
3, “Data The
points withITSthe
empowerment was on templates
data type ‘monetary’ for the submission
shall be reported of information
in the reporting currency,to w
Thus, as stated in the Instructions, the currency split of these two templates have to be reported
- Frequency of claims for Motor Vehicle Liability (except carrier's liability) in relation to the business performed in the countr in the original currency, unle
- Frequency of claims for Motor Vehicle Liability (except carrier's liability) in relation to the business performed through free
In fact the templates S.26 are not required at entity level in case of existence of ring-fenced funds or matching adjustment por
The cell aims to identify if the structured product being reported as a guarantee for the invested amount (total or partial) or n
This template
No, actually theshould
templatebe reported only forallannuities
should include contractsformally
that were settled
openstemming
during the from non-life
reporting contracts
period. The and relating to
Instructions healththin
clarified
The Final Report
- Article on public
27, paragraph d):consultation No. 14/045
template S.07.01.04 on Guidelines
of Annex I, providingon reporting
an item by foritem
financial
list ofstability
structured purposes doesregardless
products, not include of
- Article 27, paragraph h): template S.10.01.04 of Annex I, providing an item by item list securities lending and repurchase ag
The look-through approach is only applicable for the collective investments undertakings. The collective investment undertaki
Look-through is not applicable in template S.08.01 but on the table Information on positions held, each derivative shall be rep
Please find bellow
In cell C0160 the linkoftoprofit
the amount the Consultation
and loss arising Paperfromas the
wellderivative
as to the Final
sinceReport.https://eiopa.europa.eu/Pages/Consultatio
inception, realised at the closing/maturing date sh
The nature of the amounts and how they are calculated
R0070 corresponds to “Investments (other than assets held for index-linked vary according to theandderivative
unit-linkedcontract in question.
contracts)” and R0220 correspond
EIOPA confirms that the value of the underlying securities on and off balance sheet involved in lending or repurchase agreeme
EIOPA confirms
As stated in the that
Annex template
I of the S.30.01.
Guidelines is applicable
on Submission to insurance and reinsurance
of Information undertakings
for the preparatory which
phase andreinsure
in the Final and/or retroced
Report on p
The template has in fact been up-graded and please note that the template included in the
Referring to the examples given (considering the information available as classification of the products needs to consider the d Final Report on public consultation
(b)
TheUnit-Linked
old cells B50 contract
and B51with a surrender
existed value option
in the individual whereonly.
template the surrender value is defined
The correspondent cells in asthethe valuetemplate
group of the units.
wereInB50A this ca
an
Please note that cells have been added and the situation made clearer in the last version of the template.
In accordance
1.First case: The withFX Article
from EUR 4 oftoCommission
USD to be usedDelegated Regulation
to determine the (EU)
absolute2015/35,
floorsinsurance
of the MCR or reinsurance
set out in Articleundertakings may us
129 of Directive
2.Second case: Since the relevant currency for the undertaking is EUR and the absolute floors of the MCR set out in Article 129
The amounts reported in S.02.01.R0180/C0010 and S.06.03.R0060 should be the same for the CIU not held in Unit-liked. The C
Notes
On thisissued
basis anby EU
SPVs and collateralized
insurance by government
or reinsurance undertaking bonds are
has to to be reported
consider the credit in quality
S.06.02.C0290 withcountry
of the third a CIC code 6 "Collatera
reinsurer, if it i
2. The Solvency II legislation governs conducting primary (solely or in combination with reinsurance)
In the explanatory text for Guideline 60 (paragraph 2.291), there is also list of examples of critical or important functions or ac business by a third count
Consequently a management agreement with a third party relating to the management of a part of the insurers investment po
In
2) the case described
ITS 2015/2015 in thethat
provides question the weight
the manner in whichfor the
theparameter
additional expressed
assessments in point (b) of out
are carried the (including
first subparagraph should be
the assumptions oni
3)any
In Article
case,44(4a)
the use states that those should
of derivatives additional assessments
be consistent withonly
theneed to be performed
objectives, strategy and "wherever
procedurespracticably
providedpossible". It shou
in the undertak
The
Where usemethod
of derivatives to facilitate
2 is needed an efficient
for temporary portfolio
reasons (as inmanagement
the situationshoulddescribed not in
result in a substantial
scenario 4), we advise change
that youin the undertak
liaise with y
In any case, we reiterate that should method 2 be granted for a temporary use, it will apply to related undertakings and not to
Insurance and reinsurance undertakings should report as “technical provisions as a whole” the component of technical provisi
The volume measure
1) According to Articlefor164a(2)
premium ofrisk equals the
Delegated premiums
Regulation (EU)to2015/35,
be earned theafter the application
cash-flows generated of any adjustment,
for debt investors including
and equit di
2)
PleaseThefind
requirements of Art. 164a
below the responses to of
yourDelegated Regulation
questions.Could you(EU) 2015/35,
clarify please,including
whetherthe sumpredictability
of the potentialof cash flows
losses generated
is equal to the
Example 1:We know there is 1 Mio. Sum insured in each zone.Z1 / risk weight = 0.1 / WSI1=0.1Z2 / risk weight = 0.8 / WSI2=0.
In line withthat
Assuming Delegated Regulation
the question (EU) 2019/981,
is referring to deferrals Article 189(2) ofother
and accruals Delegated Regulation
than those included (EU)in2015/35
TP :• All has
assets been
andamended and
liability valua
So, use180.7
Article Market of value and normalDelegated
the Commission accountingRegulation
recognition and
(EU) valuation.•
2015/35 If youa have
indicates received
particular a service
treatment forin“Exposures
full, but not inreceived
the form
Should the exposure benefit from a credit assessment by a nominated ECAI, article 176 of the aforementioned Delegated regu
Please refer to Q&A 1677.
Please refer in
As specified to Article
Q&A 1677. 84.3 of the Commission Delegated Regulation (EU) 2015/35, “data groupings may be used, provided the
Please note that in March 2019, the EU Commission has presented to the Parliament and Council amendments to the Solvenc
Please refer toapplies
This provision Q&A 1451 of 06-May-19.
no matter what is the rating of the collective investment undertakings and other investments packaged
Question
On 2 - The
the other hand, parameters
article 299ofofarticle 178 should
the Solvency be used.indicates, at article 299, that “Where this Directive makes reference
II directive
Therefore, hard monetary references present within the Solvency II directive (as in article 129 for instance) may use a differen
Annex I of the Commission Delegated Regulation (EU) 2015/35 describes the different Lines of Business (LoBs).The Line of bus
The volume measure for the premium risk SCR is based on the premiums earned in the previous 12 months, the premiums exp
In the case
Article 28 ofdescribed,
the Commissionthe insurance
Delegatedrecoverable
Regulation has(EU)
to be taken into
2015/35 account
provides thatboth
"theincash
the flow
best projection
estimate calculation,
used in theas indicate
calculatio
Therefore, the acquisition expenses that relate to business outside of the contract boundaries
Please note that, as elaborated in Article 188(2) of Commission Delegated Regulation (EU) 2015/35, the currency risk module should not be taken into accoun
In turn,1the
Annex correlation coefficients
of Commission of Article 164(3)
Delegated Regulation establishsets
(EU) 2015/35 someup diversification
a number of lines effects betweenunder
of business the capital requirement
line 5 (Other motorfor in
As stated, the line of business 7 (Fire and other damage to property insurance) covers obligations
Provided that the technical basis is consistent with the nature of the risks relating to the obligation, obligations of occupationa which cover all damage to o
For the calculation set out in Article 251(1)(e)(i) of the Delegated Regulation the extent of disability should be used that produ
The formula provided in Article 129 of the Delegated Regulation (EU) 2015/35 requests insurance and reinsurance undertakin
Insofar as no specific exemptions are defined in Article 197(5)(a) or (b), recoverables should be included in both calculations.
Written premiums as defined in Article 1(11) do not comprise taxes due on insurance premiums owed by a policyholder or sale
We appreciate
Please note thatyour effortsIIin
Solvency running
only gives aallowance
parallel between the risksofcharge
for the pegging foreignthat applies to
currencies to different
Euro. lines of business. However,
This is elaborated in Article 188(5) of Commission Delegated Regulation (EU) 2015/35, as well as the Commission Implementin
Commission
Questions b to staff consider
d were that the
classified intention1ofand
as category theare
legislator
therefore in Article
answered 180(2) of Commission
by the Commission.Regulation 2015/35 is that the sp
Answer question a: "The calculation of the variable "Recoverables(i)" should not take into account amounts that are excluded
In the case
It should beofnoted
undertakings closedto
that according toArticle
new business,
1 of the the specific
Council situation
Regulation of the
(EEC) Noundertaking should be
2137/85, European taken into
Economic account
Interest in th
Groupi
In particular, Article 274 (2) of the Delegated Regulation provides that where the insurance or reinsurance undertaking and th
The
The assessment
ORSA has toof beapplication
performedof onArticle 330basis
a regular of Delegated Regulation
and in any (DR) includes
case immediately afterboth: (i) transferability
any significant change ofin assets
the riskwithin
profilethe
of
Consequently, a delay of more than one year from the date of delivery of one ORSA supervisory report and the next one woul
We read your
Whether acronym
the part of the"OFS" as Other
projected cashFinancial Sectors
flows in the bestand we understand
estimate calculationyourthatquestion
reflects theas referring
incurred tobutundertakings
not reportedregulat
and r
The same reasoning applies for the longevity and disability-morbidity risk sub-modules.
The described
Finally, according loantoshould be included
Guideline 60 of theinEIOPA
the calculation
Guidelinesofonthe capitalofrequirement
system governance,for themarket
decision risk including
whether the calculation
a function of
or activit
Within the "EIOPA Final
(c) the specifications for Report on Public Consultation
the circumstances under whichNo. 14/017 on Guidelines
a proportionate additionaloncapital
the System
chargeofmayGovernance"
be imposed in the
whenexplana
the r
Considering that the dates of issuance referred are later than 1 January 2011, the requirements in the mentioned articles of th
The application of the adjustment factor of 80 % for non-proportional reinsurance for segment 4 set out in Annex II does not d
When determining the capital requirement for counterparty default risk on type 2 exposures, credit exposures resulting from
1.It is unfortunately not possible to answer such a broad question. It is up to the insurance company to structure its contractu
The capital requirement for mass lapse risk in accordance with Article 142(6) of Commission Delegated Regulation (EU) 2015/3
In caseThe
5. theconditions
mortgagefor loan does
the not meetofthe
application requirements
a general set out in Article
credit assessment for the191 of Commission
issuer Delegated
set out in Article 5(2) ofRegulation
Commission (EU)Dele
20
In the situation above the insurance or reinsurance undertaking should choose the rating which better reflects the risk of the i
The commissions to the sales force should be a part of the ExpUL for the purpose of calculating the capital requirement for op
In the context
Q1:No, it is notofenough.Unless
Article 180(14)the of conditions
Commission forDelegated Regulation
the application (EU) 103
of Article 2015/35 "upmet,
DA are to 15"themeans
capital15.
requirement for interes
Q3: Yes,
Article the
180 simplified
Par. calculation
2 (c) of the Delegated of the capital requirement
Regulation forrisk
sets out a zero interest
charge rate
forrisk
thefor captive insurance
multilateral or reinsurance
development banks listedundert
in pa

A contractual option for the policyholder to convert at maturity a lump-sum benefit at a predefined conversion base into an a
A contractual option for the policyholder to convert at maturity a lump-sum benefit at a predefined conversion base into an a
i. It is unfortunately not possible to provide an answer to such a broad question. ii. No iii. No. The fact that there is a credit ins
In
The accordance with Annex
term ’Member States’IIIin paragraph
the Solvency 5 and Annex IIand
II Directive of Commission
in the SolvencyDelegated Regulation
II Delegated (EU) 2015/35
Regulation refers tothe
thefactor DIVnppro
28 Member Sta
Therefore, exposures in form of bonds and loans to the Norwegian’ central government denominated
No definition of small and medium undertakings is given in Directive 2009/138 and Delegated Regulation 2015/35. However, and funded in the dome
Definitions
If using the adapting
practical this recommendation
example to specific
of the first case noted insectors have been
your question, theadopted
amountintoArticle 501(2)inofthe
be included Regulation 575/2013,
SII balance sheet is Arti
the
The undertaking
The values recorded
needsaccording
to decideto whether
Art. 13 ofanDelegated
arrangement Regulation (EU) the
falls within 2015/35 are also
definition reported in the
of outsourcing. template
Hiring SE.06.02.16.
a specialist consult
It shall be noted
Generally, that would
validation the final decision
where on the
relevant activity
involve will always
qualitative andbequantitative
with the undertaking, which remains
aspects. Validation requiresfully
an responsible
assessmentfor by
Alternative 1 would be inappropriate in this respect as there would be no validation.
Article 18 paragraph 5 of the Commission Delegated Regulation (EU) 2015/35 should be read as follows: Obligations that do n
For the purpose of points (a) and (b), insurance and reinsurance undertakings shall not take into account coverage of events a
Where the insurance undertaking has the unilateral right to terminate the contract at any time provided that a notice period o
The following covers exclusively the question how the listed collateral should be treated in the calculation of the Solvency Cap
1) The Members of the European Union are listed in Article 52 Par. 1 of the Treaty on European Union and the Treaty on the F
The term Recoverables referred to in Art. 192 (2) of Delegated Regulation (EU) 2015/35 should be the best estimate of amoun
The term Recoverables referred to in Art. 192 (2) of Delegated Regulation (EU) 2015/35 should be the best estimate of amoun
The probability distribution forecast of an internal model should take into account changes to the risk margin of technical prov
The term Nc denotes the number of insured persons of the insurance and reinsurance undertaking at the beginning of the 12-
The premiums referred to in Article 204(3) of Commission Delegated Regulation (EU) 2015/35 should be the premiums earned
The question
Some may be
examples:◦A 50%paraphrased
quota share asreinsurance
follows:Thecan insurer
meetinvests in a security of
the requirements with contractually
Article defined
210(2), since interest (fixed
the remaining 50%or offloati
the
The above risk mitigation techniques could qualify under a (partial) internal model provided that all the requirements for inter
A
7. guarantee
Based onbythe
an insurance undertaking
currently available is not taken
information it is into accountthat
considered whenthedetermining
likely causethe
for treatment of described
the situation a loan for which a cred
in paragraph
8. In case information should become available that there are cases in which the situation described in paragraph 6 reflects
1. Transferable deposits (cash equivalents) CIC 72. Please note that cash at hand is not a type 1 exposure.2. CIC753. EIOPA con
The question does not provide enough information to provide a conclusive answer. The treatment for this type of product has
Value Rounded-up value3.2 43.7 43.0 33.01 4
Reinsurance receivables related to risk-mitigation contracts such as reinsurance arrangements should be included in the calcu
The
◦Givenfloor in interest
that Article 192(3) of Commission
rate risk Delegated
of a cash account Regulation
is negligible (EU) not
it should 2015/35 has to be
be included applied
in the per derivative
calculation contract.
of the capital In case
requireme
◦If the local currency as defined in Article 188(1) is not the GBP, then it should be included in the calculation of the capital requ
In
Q3:Article 134 (4) of Commission Delegated Regulation (EU) 2015/35, the wording "…without deduction of the amounts recove
Article 84(3) of the
If the conditions DelegatedinRegulation
mentioned the previous requires that are
paragraph the not
underlying
met, theassets are managed
calculation strictlyrequirement
of the capital according toshould
the target alloc
be perfo
Irrespective of compliance or non-compliance with Article 132 of Solvency II it seems important to point out that a material "n
Receivables from the tax authority of an EU Member State should be included in the calculation of the capital requirement for
Bonds
These tworeferred to in Article
scenarios 187(3)(b)
were defined by of
theCommission
CAT Task Force,Delegated
composedRegulation (EU) 2015/35ofshould
of representatives be included
different backgroundin the calculation
including mod
The document you are referring to is a consultation paper that was published in the context of the review of the capital requir
The
The approach
structure of suggested in theformula
the Standard answerisis such
correct
that(i.e. the loss-given-default
a single country factor is for reinsurance
provided receivables
per scenario. should
For flood andbehail,
equal
thetocoun
its v
In order to avoid an additional, different country factor per flood/hail scenario for motor, but in order to nevertheless accoun
In
The the case described
following is basedthe
on $50 million owed inthat
the understanding property
the funddamage
investsclaims to the parententities
in infrastructure shouldwhich
not bearenetted
listedwith
but the
that$100 millioi
the fund
1.As not sufficient details are available it is not possible to answer the question whether the described fund could quality or n
We
3/ Thecanterm
confirm that with
FP_future regard
should to thethe
include yields of the Nykredit
premiums to be earnedindexforthe volatilitywhere
contracts adjustment for the
the initial Danish krone
recognition is calculated
date falls in the fo
In the case of the example contract, the date of advance notification to the policyholders (i.e. 1 December N+1) is the initial re
The premium risk covers both risks of existing insurance and reinsurance business and risks of new business expected to be wr
The floor in Article 192(3) of Commission Delegated Regulation (EU) 2015/35 has to be applied per derivative contract. In case
In case the insurer has technical provisions as defined in Article 251(1)(d) of Commission Delegated Regulation (EU) 2015/35 fr
The provisions in Article 187(1) second sentence of the Delegated Regulation apply to exposures in the form of covered bonds
The
The accrued
calculationinterest
of theisadjustment
part of the for
valuation in accordance
the loss-absorbing with Article
capacity 75 of the
of technical SolvencyisIIset
provisions Directive and has
out in Article consequently
206(1) DA. The calto
In addition
If the and according
provisions of Article to Article
84(4) 45(1)(a)
of the Solvency
Delegated II the undertaking
Regulation is required
apply, the question to not
does takearise.
into account the undertaking’s spec
For an equity investment in a "typical" insurance undertaking the look-through approach does not have not to be applied. Thi
The following covers only the treatment of a currency forward contract ("forward") in the currency risk sub-module. The treat
The answer is based on the following assumptions:1. The fund holds solely and directly infrastructure assets as defined in Artic
The following is based on the assumption that the relevant provisions in Title I Chapter I Section 2 of the DA are met.When usi
As credit linked notes can have widely different features the treatment no general answer is possible and the treatment has to
Commission Delegated Regulation (EU) 2016/2283 correcting Commission Delegated Regulation (EU) 2015/35 corrected Articl
Pursuant to Article 199(1) , the probability of default on a single name exposure is equal to the average of the probability of de
The following is based on the assumption that a look-through for the collective investment undertaking is possible.All derivativ
We
Where confirm that, derivative
an equity in our view, "larger
meets theorrequirements
more complex setexposures of the208
out in Articles insurance or reinsurance
to 215 DA, the change undertaking"
in the value ofreferred to in A
the derivative
The equity derivative has to be included in the calculation of the capital requirement for counterparty default risk.
No. According to Article 197(5) of Commission Delegated Regulation (EU) 2015/35 the hypothetical capital requirement for ma
Unless the bond is a qualifying investment in infrastructure or any of the provisions in Article 180 apply, the spread risk charge
No.The description in the first paragraph of the question is not accurate because:(i) the provisions in Article 186 (2) of Delegat
The described
Second part procedure is not correct.In the following it is assumed that the insurance or reinsurance undertaking has exposu
There is no such list of capital charges for Sovereigns, Supranationals and Agencies bonds. Potentially relevant provisions can b
Notwithstanding any potential consequences resulting from the own risk and solvency assessment and the supervisory review
In the following it is assumed that the look-through approach as set out in Article 84 (1) DA is possible.There is no "multiplicati
The answer does not cover the question of what impact could a change in the reinsurance programme have on the values FP(
The premiums referred to in Article 204(3) of the Delegated Regulation should be the premiums earned by the insurance or re
Yes
According to Article 84(1) a look-through has to be applied to the AIF. The investments have to be included in the calculation o
The debt has to be included in the calculation of the capital requirement for interest rate risk and potentially the currency risk
1)Each covered bond issued by the same counterparty should be treated as a separate single name exposure. In the example p
It follows from regulation (EU) 2015/35 article 176 and 214 (1) (c) that a reduced stress factor is available for secured bonds (a
The calculation of EPIFP should be done on the level of HRG allowing for offsetting positive and negative profits at contract lev
The context of article 4 of the Delegated Regulation indicates that article 4(5) only applies to the standard formula. Article 4 is
The described guarantee by the rated parent in the same corporate group should not be taken into account for the determina
Notwithstanding any potential
It is correct that exposures whichconsequences resultinginfrom
meet the conditions the199
Article ownPar.risk6and solvency
or Par. assessment Delegated
7 of Commission and the supervisory
Regulationreview
(EU)
It is not clear why it would be necessary for these exposures - as suggested by the question - to set the solvency ratio to 100 %
Part 1: The described contract does not meet the requirements for a recognition as ancillary own funds as it is not callable on
The Delegated Regulation (Article 261a(1)) states, that prior to making a qualified investment, the undertaking shall conduct d
The
As toSolvency II Delegated
outsourcing, Article 13Regulation stipulates
of Directive the(Solvency
2009/138 requirements for an outsourcing
II Directive) stipulates thatarrangement
outsourcing (Art.
means274),anand requires in po
“arrangement
The undertaking needs to decide whether an arrangement falls within the definition of outsourcing. Hiring a specialist consult
Generally, validation would where relevant involve qualitative and quantitative aspects. Validation requires an assessment by
Where the conditions set out in Article 180(12) DA are not met, the risk factors in Article 180(11) DA are not applicable and th
The
The calculation
reading of the of the SCR should
provision in thefollow the relevant
Guidelines articles of theofSolvency
on the classification own funds, II Directive,
Guideline Delegated Regulation
10, paragraph 1.44 isand Commissio
correct; in the
Deferred distributions from an own fund item that bear interest are considered to be a feature that would fall within the scop
The annex of the Final Report on the Guidelines on recognition and valuation of assets and liabilities other than technical prov
The
Morecapital requirement
generally, should
it is required forbe the one
groups as described
to set in article
out their own 9 of Delegated
assessment Regulation
of any items which 342/2014, includingfrom
might be deducted a requiremen
own fun
Groups should engage from an early stage with the group supervisors regarding any doubts on the availability and transferabi
We confirm that reinsurance premiums payable by an insurer to its reinsurer should not be valued within the technical provisi
We confirm that reinsurance premiums payable by an insurer to its reinsurer should not be valued within the technical provisi
• In essence Clean-cut Quota Share Reinsurance Treaties are proportional treaties that cede business on a financial year basis
The opinion you are referring to addresses unintended consequences that the use of a combination of methods may lead to. I
The opinion you are referring to addresses unintended consequences that the use of a combination of methods may lead to. I
As explained in EIOPA’s Technical Advice on possible Delegated Acts, this term is carried forward from the Directive and EIOPA
EIOPA intentionally used the same terminology in its Guidelines on this topic and provided some further explanation and exam
Article 9(7) of Delegated
”Guaranteed” Regulation
is also clarified 2017/2359incovers
as unconditional the situation
the context when advice
of guaranteed is given
maturity valueoninswitching (“Whentext
the explanatory providing advic
to Guideline
EIOPA understands that “legitimate costs” are those costs which may be charged to a particular customer within the applicatio
With regard to the obligations to provide appropriate reporting under Articles 29(1) and 30(5), IDD and Article 18 of Delegated
EIOPA intentionally used the same terminology in its Guidelines on this topic and provided some further explanation and exam
Article 9(7) of Delegated Regulation 2017/2359 only applies to switching between underlying investment assets such as funds
The information gathered under Article 9(3) of Delegated Regulation 2017/2359 relating to the customer’s financial situation a
This refers to the relationship between the actual cost of surrender to the insurance undertaking and the administrative cost o
Article
In these17(4) of Delegated
circumstances theRegulation
customer may 2017/2359
agree toplaces the onus
proceed on the insurance
with concluding distributor
the contract to assess
as a sale without whether
adviceinformation
(in conformih
In allmain
The cases, Article 20(1),
information IDD provides
concerning that any contract
the customer’s needs, proposed must always
typically includes, be consistent
for example, withinformation
personal the demands andprofession
(age, needs of
Where the customer is provided with advice the information, which will be obtained by the insurance
In that respect, the use of profiling tools and other similar tools may suggest evidence of suitability, but only to a limited intermediary or theexten
insu
To the extent that such tools would form part of an automated or semi-automated system, Article 12 of Delegated Regulation
The level of
Insurance detail will be case-specific
intermediaries and insuranceand depend upon
undertakings must theassess
individual circumstances
whether of the
there is a risk of asale includingimpact
detrimental the nature ofqualit
to the the p
The potential for the inducement to influence the outcome of the suitability or appropriateness
The IDD is neutral on whether up-front or on-going inducements may be detrimental to the quality of the services being provitest and the measures that an
In order to consider whether an on-going inducement has a detrimental impact on the quality of services to the customer, an
Regardless of whether a personal recommendation is provided, a rebate should be assessed in accordance with Article 29(2), I
Under Article 2(2) of Delegated Regulation 2017/2359, an inducement is defined as “any fee, commission, or any non-moneta
The insurance intermediary or insurance undertaking is required to consider the amount of inducement being paid in compari
Rebates andIDD
Article 3(6), termsalsoand conditions
requires governing suchmust
that intermediaries rebates mustthe
inform becompetent
assessed inauthorities
accordancewithout
with Article
undue 29delay
(2), IDD to ensure
of any changethi
The
FromIDD an does not require that
IDD perspective, competent authorities
an intermediary can carry outshould request
activities the information
on behalf of both the setcustomer
down underand Article 19(1)(a)undertaki
the insurance and (b) o
The principle set
It is important outallininsurance
that Article 17(1) of IDD should
undertakings and also apply,intermediaries
insurance in that when carrying out insurance
would consider distribution
the measures listedactivities,
and assessinsura
wh
In the case of a small insurance intermediary (i.e. small companies or sole traders, it may not always be possible to have separ
No.
EIOPA Article 7 requires
considers that an insurance
that disclosure intermediary
is a measure or insurance
of last resort. undertaking
It is important willinsurance
that the provide a intermediary
written reportoron conflicts undert
insurance of inte
As part of the disclosure, EIOPA considers it important that the customer is advised that organisational and administrative me
The measure to provide written reports on situations where conflicts of interest arise, is to ensure that senior management ar
EIOPA considers it important that insurance intermediaries and insurance undertakings demonstrate compliance with Article 8
Regarding the frequency
EIOPA considers of such
it important thatassessments,
intermediaries it iswho
important thatexclusively
distribute insuranceon intermediaries
behalf of oneand insurance
or more undertakings
insurance consida
undertakings
This does not
According prohibit
to Article intermediaries
7 of who distribute
Delegated Regulation exclusively
2017/2358, on behalf of
manufacturers onedetermine
shall or more insurance undertakings,
the appropriate intervalsfrom receiv
for the reg
b. Home building insurance. A manufacturer has several decennia experience with home building insurance. The manufacture
Pursuant
e. Example toof
Article 7(3)testing
product of Delegated
by means Regulation
of consumer2017/2358,
testing.manufacturers
An example of thata goodidentify during
practice the lifetime
for testing of an insurance pro
the comprehensibility
f. Example to
According of Recital
product9 testing by means
of Delegated of analysis
Regulation of consumer
2017/2358, complaints.should
manufacturers Another example
select of good
insurance practice that
distributors is that
havethethe
mann
In
In cases where
practical there
terms, have been
optional groupinstances
insurance ofcontracts
the product arebeing
wheredistributed
the insuranceoutside of theistarget
contract market,
negotiated andthe manufacturer
concluded wil
by a singl
Taking into consideration that in both cases (compulsory and optional group insurance contracts), the members are considere
Any insurance product that is for sale to customers is within scope of the POG requirements, except for insurance products, w
Yes. The Product
Manufacturers Oversight
shall ensure and
thatGovernance
staff members requirements
involved inwhich apply
designing in manufacturing
and the context of the manufacturing
insurance productsofhave
insurance produ
the necessa
EIOPA considers
(1) If the insurancethat the manufacturer
undertaking canby
is required demonstrate
law to accept they
thehave taken into
customer (alsoaccount
definedthe level target
by law), of information
market isavailable to the
in accordance
(2) If the insurance undertaking is not required by law to accept the customer, the information provided
Based on experience in some Member States EIOPA can provide the following guidance. N.B. This guidance is purely illustrativ by the law is the basi
In particular for IBIPs, the description of the target market could include the age (category) of the customers belonging to targ
plementing Regulation (EU) 2015/2011 and exposures to them can therefore not be treated as exposures to the French central governme

) writing only direct business (i.e. no non-proportional risks) has three catastrophe excess of loss reinsurance arrangements with one reins
nd transactions required to be reported in all circumstances) intra-group transactions between entities in the scope of the group supervisio

specifying the country in this simple case.

e advisering door FinFactor NV van deze Luxemburgse tak 6 en vraagt FinFactor om hogerstaande vraag aan EIOPA te stellen, zodat er mo

he meaning of DORA and should remain outside the scope of the legislation.

t kind
appropriate for themeans
of agreement Q&As that
as a all
regulatory
amountstool,
due in the the
from lastreinsurer
paragraphtoofthe
theundertaking
Q&A 2838 :will
“Inbeaddition,
a result if
ofthe insurance
accounting intermediary
calculations intend
made acc
only visible on the balance sheet in case the payment has been received.

y published by the European Commission: Supervisory reporting - DPM and XBRL - European Union (europa.eu)

une 2024. Furthermore, EIOPA plans to amend the instructions amended accordingly (allowing for LEI, Specific Code or ‘None’ options) du

surance sector
onglomerate entities shall
(including be aligned
transactions with
with the exposure
special value as calculated
purpose vehicles, according to
collective investment Article 75 of ancillary
undertakings, the Directive 2009/138/EC.
entities It is also
or unregulated enti
 re possibility for a MS to include domestically other persons as PEPP distributors if they are, under national law, allowed to distribute finan
reported for the financial sector since “K” is marked as false in the column “Usable” in the DPM dictionary?
xclude exposures from the calculation of the market risk concentration (as for example might be the case under article 184.2) but instead
C at the end of the prior reporting year (or, in case of assets acquired during the reporting period, the acquisition value). The net value can
S.29.03 should not be included in E.04.01. Discretionary benefits should only be included if they are dividends, rents, and interest.
s an additional payments on partly paid shares or increasing loan amount during the period (when reporting tops-ups as a separate item).

is mapped to long-term categories AAA/AA and A+, which are mostly mapped to CQS 1. Therefore, CQS 1 is the proposed mapping.” The i

ness on a non-admitted basis), it may be that the non-European countries are only included on a location of risk basis (S.04.05).

0, meaning that it still refers to the old label "Other Expenses" instead of "Balance - other technical expenses/income".

rt of DR Art 336(a)) } If you could kindly confirm this calculation or advise how (or even if) S.33.01 (and S.34.01) contribution of solo SCR to
ate-related perils, as outlined in Commission Delegated Regulation (EU) 2021/2139.

est)? 2. What about assets in the balance sheet but not reported in S.06.02 e.g. Insurance and intermediary receivables? Should these be

hat is not attributed to the policyholder.2. Non-life insurer regardless of whether they have or do not have non-life annuities exposures ca
policyholders that are past due should not be included in technical provisions (see Q&A 2582), this implies that reinsurance recoverables sh

ncy scenarios (TV1000, Tv1001 and TV1002).TV1000 checks that all the monetary facts provided in the report are expressed in the reportin

rt column C0180 for the validation to perform its check. Therefore, the requirement is to provide a positive value if this column is reported
he endorsing CRA (i.e. the EU registered CRA) should be the one reported in S.06.02 (not the third-country CRA).

bout the “Currency Conversion Approach” (s2c_dim:AF) dimension with “Expressed in currency of denomination (not converted to reporti

efers to life and non-life business.

troductory_guidelines_EN_1.1.DOC (europa.eu)), or if not possible, please reuse the solution described in the list of known issues no 203
1 C0270 (Counterparty Code) provides two options LEI or SC codes to be reported (with LEI as the main choice).Finally, there is no validatio
ase report the “remaining contractual maturity”. The log will be clarified in the future ITS amendment.

eported in a single line undertaking are therefore invited to use their own judgment and apply a look through approach, similarly as for ind
he Q&A will be published on EIOPA's website.

are not met then Option 12 — “Not reported as no parent undertaking is a mixed–activity insurance holding company where they are not

would not be permitted either. The fact that there is horizontal co-operation agreement in place which includes a mixture of mandates bo
ation of insurance events and unsettled insurance claims. This means that the funds withheld should be treated as a separate liability positi
hould be listed as certified CRA on ESMA website (https://www.esma.europa.eu/credit-rating-agencies/cra-authorisation).

ed to determine the mandatory LoBs included in the scope of the template, so immaterial LoBs are not required to be reported, but mater

ngement concerned". Therefore, reinsurance contracts where large amounts are transferred back to the insurer as reinsurance commissio

lue for similar assets with adjustments. If valuation following Articles 10(2) and 10(3) DR is not possible, then the second condition in Artic

arge to another PEPP provider which provides a sub-account for that Member State. The PEPP saver has the option to continue saving in t

should still be possible to report movements in deferred acquisition expenses.

ies in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is comp
nd using climate change scenarios in the ORSA (europa.eu)As both R0010 and R0020 in S.06.04 represent a percentage of the Solvency II v

ies in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is comp

other hand is retaining the approach that was in place prior to the 2020 review.
ting is semi-annual. In the next amendments, an option where no special justification is required will be available.

n light of this, if only information on the product category is reported for S.05.01 only this information should be included. ​

ep 5 should be applied.

/Full/2.8.0/Common/EIOPA_DPM_Documentation_2.8.0.pdf). Information on the applicability of artificial keys is also described in rule S.2
deration, the relevant risk-free rate to be used for the calculation of the best estimate is EUR.Another related question – on the use of a co
ontaining NF dimension in their contexts (dim:NF) by asking for column C0060 (which needs to be reported to fulfil the precondition for th

ies in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is comp
ies in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is comp
}. For example 'AB222/+/3'.
the current financial year relating to claims incurred in the current financial year”Please find the new instructions at the following link and
mic sector of issuer based on the latest version of the Statistical classification of economic activities in the European Community (‘NACE’)

ticles 77 to 82 and 86 Solvency II. In particular, Article 77(2), second subparagraph Solvency II requires that the calculation of the best estim

reign portfolio yield on government bonds issued in euro. This portfolio yield takes into account to what extent each reporting country ha
ies in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is comp

nvestment undertakings, undertakings are recommended to look through, e.g. based on the reporting in S.06.03. For this, undertakings ar

fferent sections" e.g., a treaty with a quota-share section and an XL section. Therefore, C0240 should include the maximum cover for the r
n C0400 and C0410 should be filled in.3. Yes, in case of fixed commissions, C0420, C0430 and C0440 should be equal. Please also see Q&A

vel (a bit more granular indeed, as the formula proposed is applied at S.12.01 column level). Conversely, for the numerator, the absolute v
as defined by point (2) of Article 13 of Directive 2009/138/EC. The LOG shall be clarified in the next ITS amendment.

as there may be some scenarios where such values are appropriate, even for other types of undertaking.”
’ and ‘/+/2’ so assumption that it must be unique is justified.
r: R0030} + sum({t: S.12.02.01.02, c: C0030, r: R0040}) = {t: S.12.01.01.01, c: C0030, r: R0010} + {t: S.12.01.01.01, c: C0040, r: R0030} + {t: S

sidered within insurance receivables only after their due date and should then be treated as type 2 exposures in the counterparty default
 es to unit-/index-linked and non-unit-/index-linked contracts. Under the assumption that non-life products with profit participation do no
kings (not only Danish) reporting under Solvency II. Within the Danish currency corporate bond portfolio 97% of the corporate bonds class
rrent financial year”Please see new instructions for the ECB add-ons: https://www.ecb.europa.eu/stats/money/icpf/shared/pdf/Instructi
of LAC TP before taxes without and undue burden, LAC TP before taxes should be reported.

mmary, we would expect the C0130 to be reported for product categories 11.1 and 12.2, but at the same time we do not want to prevent i

% 16 % and 90 % respectively.”
cal provisions of the second result are calculated.

ed to the old row “Other expenses" as it also includes other income. Please see Q&A 2648 - European Union (europa.eu)​

erable Securities (UCITS).

confirm that none is present for given row, limiting the chance of unnoticed omission.
losses on disposals, etc.

relating to claims incurred in the current financial year”Please find the new instructions at the following link and in the table below: https

e group and from/to entities not belonging to the same group. In the example provided Option 3 is to be used.
Given that the VA depends on credit spreads, some internal model undertakings dynamically model the VA using their market & credit risk
ancial risk (…). Therefore, claims incurred to be reported by IFRS 17 users should include changes in the carrying amount of the liability for

ample S.37.01.04.01, if significant). ​

s not have to be reported in field C0260 for all CIC 1 for which no Issuer Group and no Issuer Group Code have to be reported according to
ach should be applied to an equity investment in a company that mainly invests in property. As stated in EIOPA's guideline 3 on look-throu

to the guideline 2 on look-through approach, undertakings should perform a sufficient number of iterations of the look-through approach,

ies,
ies, in
in clarifying
clarifying the
the application
application or
or implementation
implementation of
of the
the relevant
relevant legal
legal provisions.
provisions. Only
Only the
the Court
Court of
of Justice
Justice of
of the
the European
European Union
Union is
is com
com
ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com

ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
ct to which the basis risk between that exposure and the instruments underlying the credit derivative is not material in any circumstances.

vel and break them out if they were.

certificates or bonds certificates that the undertaking has on its possession, in the undertakings' facilities.
le fees, penalties, and possible loss of capital protection and possible loss of other advantages and incentives shall be out in the PEPP KID.
tion C to Directive 2004/39/EC;"…) Articles 13/2/a i 16/2 of the National Act on Open-Ended Investment Funds with a Public Offering, stati

aracteristics:If the asset can be considered as the composite of discrete debt and equity components, then each component should be sep

eeds to be derived before the stress and that the put option is revalued under the stressed scenario with a mark-to-model valuation keepi
 ncial entity with the conditions and obligations of its authorisation, or with its other obligations under applicable financial services law: in

nd, the purpose of the “sustainability-related objectives” concept is to capture how insurance undertakings and insurance intermediaries

l value.)BV892 is still valid as well. It is describing relation between columns ({c0060} = {c0010} + {c0020}-{c0030}) for S.23.03.nn.01 and S.
t this point we are not able to make changes in the Annex I file but in case of differences the instructions shall be followed.
ct Identification not sharing the mentioned characteristic cannot be aggregated and therefore shall be reported using individual lines.[…]"

of the KPI. For questions related to categorisation of specific asset please consult your local National Supervisory Authority.

ution Directive (IDD), “ancillary insurance intermediaries are entitled to offer insurance products, other than life insurance an liability insu

ment and central bank. It is the same approach for exposures that are fully, unconditionally and irrevocably guaranteed by a counterparty m

CDS can be reported in one line.

each region.

mption of constant per policy expense for determining the capital requirement is realistic depends on the particular situation of the under
s a result of an introduction of, or changes to, the employee benefits offered which is often referred to as “past service costs" or “prior ser
ns without the risk margin and gross of reinsurance. Furthermore, in general the same policies should be selected when assessing the imp
 ability of the cancellation of the obligation towards the borrower, for example, whether the cancellation will be accepted by the liquidator
ical-provisions_en
lls under points (a) to (d) of Article 180(2) DR. ​

ts, the PEPP specific columns (e.g. alternative investment) do not have to be completed.

mpetent authorities
ne of the and Union
relevant types institutions
of insured items, and bodies, inthat
it is possible clarifying the application
the actual or implementation
capital requirement of the relevant
and the hypothetical legal
capital provisions.for
requirement Only
un
mpetent authorities and Union institutions and bodies, in clarifying the application or implementation of the relevant legal provisions. Only

period regardless of whether such premiums relate in whole or in part to insurance or reinsurance cover provided in a different time perio

5/35. However, in accordance with Article 202 of the same Regulation, receivables that have been overdue for more than 3 months get a h

be found. Example 2: We have been closed to new business since 2013. We offer a range of unit linked products. From time to time we ha

valent third-country reinsurer with a CQS 4 or worse could be considered when calculating the Basic Solvency Capital Requirement.
remiums. In case of premiums in most of the cases the amounts are known and mentioned “uncertainty" feature cannot be used as dete

ts) as well as the corresponding capital requirements as stated in Guideline 5 of the Guidelines on the treatment of market and counterpa
gs, regardless of the lines of business that may be affected by such measures ​.
with the assumption of exact equality, or an approximation defined by interval arithmetic. EIOPA implementation of this mechanism is des

s included.
with the current ITS and with its amendments.

y the insurance broker’s services, directly or through others acting on his/her behalf.Under Spanish Civil Code (articles 1158 and 1162) any

item constituting the exposure exists, undertakings should determine the credit quality step in accordance with paragraph 2 of that Article
ween the two templates with respect to underwriting risks is not linked to the definition but rather to the different consideration of “Heal

data to be used to derive the risk-free-rate term structures:Art. 3.A.60 provides an overview of the several market data providers used in t

able in the future, the EPIFP is therefore indeed equal to 0. In the second example, if the expected present value of the only premium whi

k submodule and man-made catastrophe risk submodules.

nt authorities should ensure that all intermediaries carrying out distribution activities which target EU27 policyholders and for EU27risks sh
towards EIOPA.
ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com

cyholders, not partially. ​

vely kickbacks will also rise from 0.5% to 0.55%. In this case applying a stress to the expenses will also entail a change in the other incomin

e agent has a Terms of Business Arrangement (TOBA)

ounterparty default risk for derivatives in the context of EMIR.(https://www.eiopa.europa.eu/sites/default/files/publications/submission…

n the calculation base. Please see also Q&A 1417. Please note in particular that when determining the “SCR of other undertakings" (Article

lassify as a future discretionary benefit. All future discretionary benefits should be included within the Technical Provisions, unless they fo

(only in a number of extreme scenarios), but the undertaking should give indications on the action plan even in “normal" and “adverse" sc
ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
ies, in clarifying
vernment the application
bond portfolio or implementation
are rounded to 1-decimal of
as the
well,relevant legal provisions.
which could Only the
lead to additional Court of when
deviations Justicetrying
of thetoEuropean
replicateUnion is com
the EUR-dura

ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com

ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com

lculations for Category 2 PRIIPs based on the new rules applicable on 1 January 2023.
o Guideline 81 of the Guidelines on the Valuation of Technical Provisions as to whether a 1-year PD is appropriate to use for the term of th

ticle 335 of the DR concerns the determination of consolidated data for group solvency according to method 1. Method 1 applies under So
8/EC) exceeds the calculated consolidated Group SCR. So in the case described in the question, the minimum consolidated group SCR shou
e calculated as the difference between TPs calculated with the RFR and TPs calculated with RFR + VA, both at the reporting date (year N).

tion shall be reported separately”. Furthermore, to distinguish between sale and purchase, the cells C0020 “Investor/lender name” and “C
m should be allocated to technical provision. In particular, the earned part of the premium should be included within the calims provision,
ted among new contracts / renewals falling within contract boundaries and new contracts / renewals falling beyond contract boundaries.
her an own-fund item is encumbered is based on the economic effect of the encumbrance and the nature of the item, applying the princip
insurance is not a credit derivative, and so should not be treated as if it were a credit derivative.
m investments in the financial statements as valuation in Solvency II and the financial statements is not equivalent. The same holds true f

osure and any relevant amounts as the retention or the limit can be easily expressed in any of the two currencies just applying the fixed ra

R based on the target underlying asset allocation or the last reported asset allocations. See Q&A 2263 for a clarification which deposits sho
se identical non-amortising loan the modified duration for an amortising loan is lower. ​
efault risk submodule of the Standard Formula. ​

ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com

ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com

tart-up or starting a material new line of business or starting business in a different country than the original home country of the insurer u
some deferred tax assets and deferred tax liabilities cannot be offset. The “amount equal to the value of net deferred tax assets" (S.23.01
e the contract boundaries. The fact that these future premiums fall outside the contract boundaries does nonetheless not imply the discon

etermined on the basis of a reference undertaking which does not apply any of the measures mentioned. Thus, a recalculation is required
nses for best estimate valuation purposes, then it would not be possible to accurately make this granular analysis and all expenses should
efore, in the example, overall, only 2 events should be covered, so Example 1 is not correct since it requires to cover 4 events (2 windstorm
t properly reflect the characteristic of the portfolio. For this reason, undertaking should use undertaking specific data where the calculatio
se component of the cash flow projection in the best estimate calculation.

shed on 2 May 2022 (Technical advice on the review of PRIIPs Regulation) - see section 3.5.

Please see further details about when a bond should be classified as CIC 2 or as CIC 5 in Q&A 2245.​
are consistent with Article 75 of Directive 2009/138/EC. Therefore, the application of the option to use an amortised cost approach is not
d in accordance with Article 13 of the DR. For determination of the consolidated data please refer to the Final Report on Public Consultatio

_en under the section Background material 30-09-2021 - Technical Documentation.Your understanding is correct, the updates will come in

ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
ent.2. The counterparty default adjustment applies only to amounts recoverable from reinsurance contracts and special purpose vehicles.

f influence excercised over an undertaking, please refer to GL 1 of EIOPA-BoS-14/170 Guidelines on treatment of related undertakings, inc

its head
cts wouldoffice is situated
undermine this (in case of even
principle, legal ifpersons). Hence, applying
it is undertaken these rules
by an insurance in your case,
intermediary the registration
registered shouldwith
in accordance be undertaken
the IDD. in the
accountants and lawyers who provide advice on insurance cover on an incidental basis in the course of that other professional activity …
mer, whereas here the IDD requires that the appraisal occurs in the context of another professional activity, e.g. tax consultant or lawyer. H

s and
nal subsequent
level to enhancelegal remedies,
protection forifconsumers.
these costs have to be borne by the customer or by any party injured as a result of intermediary neglig
egime in Chapter V would still apply and also the conflicts of interest rules for IBIPs (Articles 27/28).
ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
adapted or designed for individual customer. Article 3 of the Delegated Regulation (EU) 2017/2358 prescribes that personalisation of and
entative of a group of members who concludes an insurance contract on behalf of the group of members where the individual member ca
ange of different regulatory requirements applicable for insurance intermediaries, which have to be fulfilled by travel agents selling travel

mount for "underwriting risk".

tions do not belong to the contract.

tions do not belong to the contract.
e amount of the limitation can still be derived from the existing data. In particular, it should be equal to R0060*(R0010-R0050) - R0070.

products offered by different distributors. The intention of the IPID is not to capture the situation where there is further personalisation/i
nsurance.

of data are jointly available and thus, situation 3 applies instead of situation 1.
 ing to table 1 from art. 68 (and 69) of the Technical Documentation. Unfortunately we are not allowed to share this underlying data with
orm the cash flows of the assets. ◦The entity does not engage in any other business other than investing in the assets, transforming the cas
r internal purposes, the “change in other technical provisions" should be reported quarterly.

anderlying assets At
given scenario. shall
thisbestage,
included in the
expert determination
judgement is key inoforder
the calculation base
to take into unless theyissues
consideration fall under
suchone of thechanges
as recent categories set out
in local in Articl
policy cond

of expenses. Moreover, the prices of index-linked bonds depend in a non-linear way on actual and expected inflation rates. Therefore it ca
t be fulfilled in many circumstances. This is because it might be difficult to liquidate real estate in a timely manner under certain, particula
ated Regulation. EIOPA-BoS-18/075.

consider the implications for reporting purposes in the course of the Solvency II 2020 review. ​Incidentally, professional indemnity insuranc
apply.Where proportionate, it may be relevant upon recalculation of the SCR or upon the occurrence of relevant changes (e.g. based on t

oan should be included in the calculation of the capital requirement for spread risks on bonds and loans and not in the calculation of the c

Guideline 3 in the EIOPA Guidelines on look-through approach Please refer as well to the Q&A 1856.
isk margin.This, however, necessitates to also reflect the premiums of the business in the operational risk calculation for the purpose of th
lies that the participating undertaking and the insurance group should actively engage with the National Competent Authority (NCA) to as
rticles, but also in other articles of Delegated Regulation and other materials, e.g. in Q&A1372.
mentioned liability
reinstatements, bothshould not be considered
submodules in the
(NAT CAT and mancalculation of the
made) should hypothetical
benefit capital requirement
from reinsurance for market
cover, of course neverrisk.
exceeding the total ca
isk-mitigating effect of the contract in one single peril.
event regardless of how many countries an undertaking writes business in. The earthquake scenario is calibrated (in theory) to provide a 1

se assumptions the insurance and reinsurance undertaking should assign a probability of default equal to 0%.
er the treatment in terms of the calculation of a group SCR. Case B: B is a subsidiary (i.e. a separate legal entity). The equities are sold fro
what credit quality step has been assigned to them.

bility and in case of temporary disability.Then, the insurer has to take into account the probability of both events to calculate the SCR.To d
ead risk is applied to the assets within an interest rate fund, the calculation of the spread risk submodule should look at the change in valu
, (j), (k) and 6 on general governance requirements and article 259 paragraph 1 (a) on risk management system). Furthermore, a reference
ticle 274 paragraphs 3 (a), (e), (f) and 4 (b), (c), (f), (g) on outsourcing).
ve or quantitative terms of the error introduced in the results of the simplified method.

teral into account, then the values of F, F', F'' and F''' referred to in Article 192(2) to (3c) should be set to 50%, 18%, 16% and 90% respecti

e, an “indirect exposure to market risk other than collective investment undertakings and investments packaged as funds”, and should the

s is not an indication that it should not be included.The location of Helper_tab_Risk_Margin_SolvencyII.xlsx is here.

on market risk in Art. 111 of the Commission Delegated Regulation (EU) 2015/35 written in the formula form) may be replaced by differe
wns and manages property is, in substance, an “indirect exposure to market risk other than collective investment undertakings and invest
ation for the undertaking to conclude a written agreement with the cloud service provider in the outsourcing chain, but to ensure that the

not be assumed to feed through into the risk-free rates.

ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com

r the overhead expenses incurred by the ceding undertaking and not transferred to the accepting undertaking (e.g. claims management –

nment and the central bank, multilateral development banks referred to in paragraph 2 of Article 117 of Regulation (EU) No 575/2013 or i

whether or not a deposit should be subject to counterparty default risk or spread risk plus market risk concetration risk is whether or not

-negative.When it comes to the value of the factor for geographical diversification of a given segment, according to article 116, paragraph

accounting' case nothing is booked before settlement day. ​

ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
efore the entry into application of the IDD. This can, for instance, happen in cases where the insurance intermediary or insurance underta
competent
hich authorities
are already and Union
registered. institutions
However, and
since IDD bodies,
is only in clarifying
intended the application
as minimum or implementation
harmonisation, of the
Member States arerelevant legal provisions.
free to provide O
stricter ru
competent
DA 2017/2358, authorities and Union
the fact that institutions
a further and bodies,
specification in clarifying the
of the requirements application
of Article or are
25 IDD implementation
set out in theof the of
form relevant legal“ensures
Regulation provisions. O
a co
competent
which manufacture any insurance product for sale to customers, shall maintain, operate and review a process for the approval for (1) eacO
authorities and Union institutions and bodies, in clarifying the application or implementation of the relevant legal provisions.
competent authorities
product governance and Union institutions
requirements and bodies,
not only when in clarifying
they launch a newlythe application
developed or implementation
insurance of the
product but also relevant
when they legal provisions.
significantly adapO
competent
elated to it, authorities and Union
the characteristics institutions
of the and bodies,
target market and the in nature,
clarifying theand
scale application or implementation
complexity of the relevant
of the relevant business legal provisions.
of the manufacturer or O
competent
cation, and authorities and
profession or Union institutions
relevant and bodies,
former profession of theincustomer
clarifyingor
thepotential
application or implementation
customer. The IDD or DAof 2017/2359
the relevantdoes
legalnot
provisions.
contain coO
competent authorities and Union institutions and bodies, in clarifying the application or implementation of the relevant legal provisions. O
ation risk is whether or not there is a time restriction on withdrawal.
1a of the delegated regulation 2015/35 are met), then the part subjects to this risk is eligible to the LTE treatment;◦If it is not possible to co
rements on insurance intermediaries. The decisive element from a competent authority’s standpoint, when assessing all of these activitie
or keeping it in the list of validation Excel file was to put an emphasis on this relation. Nevertheless, we are aware that this might be confu

e and reinsurance obligations than information that is not limited to the specific undertaking or where a prudent, reliable and objective ca

meline
Article including
22(1), firstthe foreseen publication
subparagraph date,that
IDD provides please
the consult Supervisory
information referredreporting - DPM
to in Articles 18,and
19 XBRL | Eiopa
and 20 (europa.eu)
IDD need not be provided when the
competent authorities and Union institutions and bodies, in clarifying the application or implementation of the relevant legal provisions. O

nvestments at that point in time, and not make any assumption about planned sales. This holds true both for direct equity investments and

ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
should invest all their assets. The Guidelines on System of Governance EIOPA_BoS_14/253 further clarify the application of the prudent p

equirement for type 2 equities as set out in Article 168 (3) of the Delegated Regulation.

vely be made available to cover the SCR of the participating undertaking for which the group solvency is calculated, those own funds may
/35. For example, in case the driver event occurs with a very high probability, this restriction might not have a discernible effect and the
of the EIOPA paper (EIOPA-BoS-18/201 18 May 2018, “Opinion on the solvency position of insurance and reinsurance undertakings in light

otor vehicle against various risks such as fire, natural disasters, theft of the vehicle or the equipment installed therein, breakdown as a resu

rticipation in D shall be included in the determination of the capital requirement for market risk concentrations unless it falls under one of

ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
surance intermediaries within the meaning of Article 2(1)(3) of the IDD and must comply with the full set of obligations applicable to interm
he member in the group insurance, provide, where relevant, the insurance product information document and the distributor’s conduct o

ce with Article 182 (4)) and selecting a risk factor of 73% (as defined in Article 186 (1)).

ments. Further instruction will be provided by EIOPA in the ITS amendments 2021.
 cal provisions) it may lead to unreasonable results. Therefore, the suitability of the method should be assessed on a case by case basis.

n Tier 1, Tier 2 or Tier 3 own-fund items.It should be considered as equivalent to the holding of own shares the case, as applicable to the c
ective must be met in order for an undertaking, to be classified under either of the categories of holding companies. There are no predete

y questions on this area please refer to the European Banking Authority.Under the Solvency II framework, the authorisation for taking-up
DED/NOT AVAILABLE",
ies, in clarifying EIOPA will
the application ordeactivate the related
implementation of thevalidations andprovisions.
relevant legal document Only
the issue and the
the Court of workarounds
Justice of the in the Public
European List of
Union Taxo
is com
ral government.
p 2.”

arding the Solvency Capital Requirement calculation, the treatment will depend on the risk characteristics of the exposure. The credit risk

dies,
theincalculation
clarifying the application
of MCR/SCR or implementation
(where of the
written premiums is relevant
an input legal
of theprovisions. Only the Court of Justice of the European Union is com
calculation);

Technical provisions: PF.02.01.24 ([C0010, C0020, C0040], R0280) + PF.02.01.24 ([C0010, C0020, C0040], R0290) + PF.02.01.24 ([C001

Vermoegenswerte, wobei 'investments' Investitionen sind b) korrekt c) ja, diese sind anzugeben e) eine analoge Anwendung von SII ist mo

y level would be appropriate, and any net amount of DTA can be recognised as Tier 3 own funds. Please find further information related to

sovereign governments
n rate (expressed as a percentage) used for the calculation of technical provisions.Therefore, even if all expenses should be considered in t

ntee.Therefore, bonds with a guarantee by regional governments should receive CIC 13 and bonds with a guarantee by local authorities sh

et but a liability. List of assets need to reflect the assets reported in the balance sheet were no netting should be considered. The only exc

ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
the impact for these expenses should be nil since inflation does not affect them. However, if the undertaking is projecting all expenses to
entage) used for the calculation of technical provisions.Therefore, even if all expenses should be considered in this stress, where the unde

e type of discontinuance which most negatively affects the basic own funds of the undertaking on a per policy basis. All possibilities for dis
quirement for interest rate risk.Similarly, if the lease right-of-use asset or the lease liability are sensitive to currency risks, they should be in
ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com

equipment, vehicles or inventory stock should be included in the calculation of the capital requirement for type 2 equities.
ercentages of instantaneous decreases to apply to qualifying infrastructure corporate equities values for the purpose of the capital requi

avel agents and car rental companies, unless they meet the conditions for exemption (recital 8 of the IDD).The IDD does not provide an ex

re to asset backed commercial papers held indirectly (= via mutual funds / collective investment undertakings) is to be reported in PF.06.0

idered a data quality issue.

with the validation rules specifying that the “Total Solvency II amount" should be equal to the product of "Quantity" and "Unit Solvency
oach proposed depending on the characteristics of each share class.

ase see also 990

ould therefore be based on the assumption that the reference undertaking does not earn any premium stemming from existing (at the tra
they are at the start or at the end of the code (“CAU/INST/ PT23“).

estions for changes to the market risk concentration risk sub-module can be found in section 8 of the following document.
ies in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is comp

ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com
//register.eiopa.europa.eu/Publications/Reports/EIOPA-BoS-15-121_… The analysis underlying the advice can be found in the following d
IORP II Directive allows IORPs sufficient flexibility in deciding their investment policy and asset allocation. IORPs investing in crypto-assets
provisions
est cell; theofvalidation
the UL part dothe
is on notSolvency
have a charge in the module (only the expenses) while the mortality cover is to be charged as any “other l
II value.

ervisory authority only needs to refer to the legal assumption of significance.

achieve market consistency, these adjustments have to be based on prices that can be observed in the market for assets with similar feat

uation in accordance with Art. 75 needs to be ensured.

ominal value.

Thereafter the previous reporting period is considered the period for which material change was reported or in case of no material change

since C0110 only includes the payments made during the last year.

tion in which the look though approach in accordance with Article 84 of Delegated Regulation (EU) 2015/35 is applied3 – Is a participation
 its head office is situated (in case of legal persons). Hence, applying these rules in your case, the registration should be undertaken in the M

8.02.01.06 requires instead the split between Life and Non-Life calculations taking into account the notional amounts in accordance with A

). This does not require that the underlying is 100% equity risk type 2.

hingegen nicht dazu, Rechtsrat zu erteilen oder zu Fragen Stellung zu nehmen, deren Beantwortung sich bereits aus der Lektuere des Gese

ed. To be consistent with the definition of reduction in the risk exposure, it has to be reported as a negative value in the SCR calculation."

Ultimate Forward Rate.

d for such purpose that can be found here : https://www.eiopa.europa.eu/tools-and-data/risk-free-interest-rate-term-structures-0_en. Th
date, or whether the position has been closed during the last quarter, in which case it has to be reported in S.08.02.

ies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the European Union is com

ent to submit SR.02 for matching adjustment portfolios, and some ring-fenced funds may not be material.

ered as outsourcing; such contract could be considered as outsourcing of a critical or important operational function or activity depending

and irrevocably guaranteed by the European Central Bank, Member States' central government and central banks denominated and fund

mer, whereas here the IDD requires that the appraisal occurs in the context of another professional activity, e.g. tax consultant or lawyer. H
 non-EEA third countries

pplicable for the report date 31-12-2019.

elevant for the valuation of a participation at solo level.

lude the amounts “not past-due” if that is the correct treatment under the local GAAP or IFRS. (EIOPA understands that the LOG is focusin
y with the relevant article of the Delegated Regulation should be reported under "Any other assets, not elsewhere shown". Please see com

23.02.C0110/R0700 (old Q8) = S.23.01.C0060/R0700 (old B23)The old validation of C0110/R0650 – old Q6 was wrong and the correct one

dress of the property.”

nated and funded in the domestic currency of that central government and the central bank, multilateral development banks referred to i

plate. Please note that in the Final Report on public consultation No. 14/052 on the implementing technical standards on the templates

dequate
ket or onfrom a risk management
a multilateral perspective.
trading facility, as defined by Directive 2004/39/EC. If the asset is listed in more than one country or the underta

370 and C0380) and it is the responsibility of the undertaking to assess which information is applicable as long as only one is reported.

values should be reported as positive values.

the cash collateral received, there is no need to differentiate from regular cash. Please note that cash collateral given is only reported in te

s should be covered.

el. The templates S.26s and S.27 only have to be submitted at RFF/MAP/remaining part.

of the undertaking to decide “when is knowing the duration relevant” considering the amount on investments in bonds included in the col
uded by using D&A when a combination of methods is used” (cell A605 in prep. phase and R0260 in final report). Cell A603 in prep. phase

d from 1 January 2008 onwards (Article 8 of the NACE Regulation provides details on implementation).

x XI; Corr(liability,i,j) denotes the correlation coefficient for liability risk of liability risk groups i and j as set out in Annex XI and SCR(liability,
x XI; Corr(liability,i,j) denotes the correlation coefficient for liability risk of liability risk groups i and j as set out in Annex XI and SCR(liability,
e SCRdefault is the capital requirement for the risk of a large credit default and SCRrecession is the capital requirement for recession risk.
nker is the capital requirement for the risk of a tanker collision and SCRplatform is the capital requirement for the risk of a platform explosi
nked and the assets listed in S.06.02 in relation to this contracts.

ar as authorised under national law. The amounts that comply with this article should not be considered as part of the Reconciliation rese

mount should be reported in the reporting currency anyway (in this case GBP).

ovisions”, copied below for convenience.

takings should treat premiums which are due for payment by the valuation date as a premium receivable on its balance sheet until the cas
hat index is hold by the undertaking.

Group Solvency.https://eiopa.europa.eu/Pages/Guidelines/Guidelines-on-group-solvency.a…The fund number in case of group reporting s

dividual requirements of EEA and non EEA insurance and reinsurance undertakings using Solvency II rules included only via D&A;- The se
ings referred to in Article 335(1)(a) and (c) of Regulation 2015/35 (delegated act). Therefore the risk margin should be considered as gross
idated
will be line by line).
required in a different template under Solvency II (not for preparatory phase).
ons (CLO), Collateralised Mortgage Obligations (CMO)…”

he same criteria applies to the identification of the participation but from a group perspective.As clarified in the introduction of the “Guid
P are not consolidated line by line).

nd Remaining Part]

fferent scope, the group should report the existing statutory accounts and provide the NCA with an explanation of material differences bet
fferent scope, the group should report the existing statutory accounts and provide the NCA with an explanation of material differences bet
e. no related insurance undertakings).

o be individualised). Loans to undertakings have to be individualised and these cells shall be reported. Cell A11 (Issuer Country) is not appl

the future Technical Standard.

package the options will also be identified with numbers to facilitate any comparison needed between different languages.

exposures, but there is also the need to identify the individual counterparties (which belong to a group) in order to compute the average

ed repayment of the mortgage and report weighted average repayment date.

ot be added
decision to the fair
establishes value of a financial
a convention instrument
for the reporting andaccording to the
to be applied in relevant category.Solvency II asks for a market-consistent valuation
the formulas.

curred but not reported.

abilities (expense reserves, miscellaneous non-unit reserves) should be reported as with-profits if the policy is written in a with-profits fun
elates
or directnot to balance-sheet figures, as premiums, the amount to be reported should, unless otherwise stated, apply a “year-to-date basis”
business.
or direct business.
 ext 12 months of the outwards reinsurance.

s paid / received related to premiums since the day it was entered into by the undertaking until the reporting date; this might also encom

ot (i.e. if the line with the codes need to be kept or not) or if the number of lines will be added or not should be decided by each NSA.
related to “Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligati
material SCR and the remaining part. However, all nSCRs need to be calculated by the undertaking. Therefore, in the preparatory phase c
eported under A1A, B1A, B1B should be net of reinsurance, i.e. net of recoverables. The formulas as indicated in C1 and D1 of S.26.03.b ar

calculated using simplifications should be only in cells (C1 to C9 and D1 to D9) that correspond to the net and gross SCR.

cells A7B, A8E, A14, A17A, A19B, LS0, LS6F, L15E are mandatory and should reflect, in the cases where the split is also reported, the sum o

ngs and repos are also reported in S.06.02 if according to the contract the undertaking keeps the right to freely dispose the assets subject
hernative
have to calculations
be integratedtoin the
the remainingofpart
calculation thefor SCR calculation.
shocks.

used for the same security from different undertakings is the same in the group reporting.

cells16
CAS A7B, A8E,
to 20, 34,A14,
36, A17A,
38, 40 A19B,
to 77- LS0,
CQSLS6F, L15E
20, 22, 24,are mandatory
26 to 41, 43 to and should
60, 62, 63 reflect, in the cases where the split is also reported, the sum o
the adjustment for expected losses due to counterparty default.

s may use the same methods (or where applicable simplifications) that they used for the valuation.

lated to “Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligation

g. ‘K6411’). This item is not applicable…”.

ancial undertakings and other non-regulated financial undertakings, including insurance and mixed financial holding companies, whether c
 alue). These was amended through the ERRATA published at EIOPA website (paragraphs 64 and 65 of the ERRATA).

domly-selected records pertaining to participants active in the financial markets and consists of 1) a provisional legal entity identifier patte
g. ‘K6411’). This item is not applicable…”.

6.02/S.08.01 and the Balance-sheet (S.02.01).

mation”, “movements” and on the “open lists”. For that reason, the templates: S.23.01.b and S.23.01.g, which represent the annual own fu

OPA website. 4. The new names will be used for the future Technical standard on regular reporting. 5. EIOPA understands the request and

lculation and needs to be reported, e.g. the “concentration accident” and “pandemic”.

needs to be amended and should read: “This is the total amount of other basic own funds items included in the reconciliation reserve. Wh

eported;- CIC 72 (Transferable deposits (cash equivalents)), only one line per pair(bank, currency) is to be reported;- CIC 73 (Other deposit
CAP/FLOOR contract, the rational should be the same, i.e. the underlying amount of that you would be able to borrow per contract should
.
S.25.01.b should be equal to cell A31 of S.25.01.l regarding the remaining part and it represents notional SCR for the remaining part. It is n
quirement, eligible
itor, manage, individual
control own and
and report, funds to cover thetake
appropriately Solvency Capital Requirement
into account and information
in the assessment of its overallonsolvency
the use needs.
of simplifications in thethat
EIOPA believes sta

e reflects this calculation. Therefore please consider the following:- A1 is in fact equal to A2 and A1A is equal to A2A; - Cells B1 and B
ndertakings defined in the log file – cell D1. In case of doubt, any specific classification have to be discussed between each group and the g

emplates (Appendix I of the Final Report) and its description are part of Appendix II as well of the Final Report only, i.e. they are not an int
needs to be amended and should read: “This is the total amount of other basic own funds items included in the reconciliation reserve. Wh

onsolidated accounting balance-sheet for the reporting period ending during 2012, submit to the group supervisor the set of annual quanti
the undertaking – C0020’ shall not be reported;- The assets held by the participating insurance and reinsurance undertakings or insuranc
horities.Then the reference to the French comment on Guideline 1 will be better understandable.

orward looking assessment would under normal circumstances be the same as for a SCR calculation date, this does not necessarily have to
exposures is tranched, having both of the following characteristics:(a) payments in the transaction or scheme are dependent upon the pe

3 bp, rounded to 1 bp.

k.If you are interested in the how the current VAs would react in a crisis situation then the results of the insurance stress test 2016 may b
porate bonds.

n. The assigned portfolio of assets needs to cover the best estimate, but it may include assets in excess of that.
requires the total
rding to section fundamental
10.B.1 spread
270 of the to bedocumentation.
technical set to the de-risking default impact, since the cost-of-downgrade is zero in these cases.

35%*LTAS), (seeinparagraph
ower spreads, particular 243 of the
for high Technical Documentation) that amount is equal to max(CoD, 35%*LTAS – PD).
maturities.

hod of doing this would be to calculate a weighted average across the assets in the portfolio. The weights would need to be chosen to as t

cipated by the general rule for EIOPA's monthly RFR publication, being the 5th working day of each month. Where this 5th working day of

n the derivation of the term structures.

echnical documentation on the derivation of the term structures.

ained in the report on the calculation of the UFR for 2019 (page 6, https://www.eiopa.europa.eu/sites/default/files/publications/reports/c

adequate financial market data are publicly available to perform the necessary calculations.The review carried out in 2017 did not result in

uture
ve andthough.
the supplementing Delegated Regulation.

er alpha.So, results will not only coincide for integer maturities but also for fractional ones.

A_RFR_201XXXXX_Qb_SW).

ernment bond tickers (with the exception of Iceland) need to be converted from continuous to annual compounded rates. For Bloomber

of 31 March 2018 onwards. Where insurance and reinsurance undertakings projected the relevant risk-free interest rate term structures in
 ill find market data are used as feed for calculations.

ent than that granted to reinsurance undertakings which have their head office in that Member State (see Article 174 of the Solvency II Di
he maturity.The modified duration used for the calculation of the spread risk charge should take into account the optionality in the bond o

echnical provision should be recalculated under the scenarios using the risk free interest rate term structure after the shock, which is dete
read risk charge should take into account the optionality in the bond or loan; this includes the effect of the change in the likelihood of exe

echnical provision should be recalculated under the scenarios using the risk free interest rate term structure after the shock, which is dete

onditions set out in Art. 15 of the Delegated Regulation) in case of deductible differences, which means that a difference actually impacts t

group SCR including undertakings covered by method 2 in the Own Funds template (S.23).
 eported for FS reporting or for solo prudential reporting (which will be available before the end of Q1).

urrency-risk
or module users,
Standard Formula scenario has tofor
S.25.02 bePIM
applied
userstoand
both the exposure
S.25.03 and the hedging mechanism and the two elements’ values should no
for FIM users).

n Greece but not denominated in euro the Greek VA is not applied, irrespective of where the head offices of the insurer or its group are si

"switch-off" the pusher in case of non-compliance with the Solvency Capital Requirement (Minimum Capital Requirement) or if the distribu
ity (NSA) in that member state to make clear to its undertakings if this is the case, and for the purposes of its undertakings to treat the cap
010-C0050"
n on own funds by tiers, following the instructions set out in section S.23.02 of Annex III.

er of the own-fund item is in a position to petition for the winding-up of the issuer;(b) the terms of the contractual arrangement governing

of Commission
oppers Delegated
in any other Regulation
own-fund 2015/35
item (of (EU)
any tier) concerning
which have theTier 1, Tier
effect 2 and Tier a3 distribution
of preventing basic own funds respectively.
on those items.
at the existence of dividend
free from encumbrances. stoppers in any own-fund item of an undertaking would have the effect of preventing an undertaking’s equity

nction
lation or
as activity.”In
for exampledetermining
terminationwhether an outsourced function or activity is critical or important the undertaking has to take into accou
payments.

ith regard
surance to risk management
undertakings EIOPAand
do not ex-ante underlines that undertakings
deliberately enter clauses need to havecontracts
in individual all sub policies in place
with the aim ofatavoiding
the startdisclosure
of Solvency
as IIrequired
which im

gulation 2015/2450).
uaranteed that all relevant information underlying the investment portfolio is taken into account in the risk management.

expected to be reported and disclosed at group level.

s not shown elsewhere). For example, in the Life technical account this item explicitly includes the life assurance provision (mathematical
uld also not be reported as expenses.
ties
osesassociated to that contract/HRG
of TP calculation shall
but not allowed forbe
thereported asof
purposes amount sensitive to that shock.If assets or liabilities are not sensitive to the shock
MCR calculation
t version of the reporting package, especially draft ITS on reporting.
s should be covered.

ed and index linked, Health – SLT and non-SLT, Non-life excluding health).”

n calculating the market risk concentration. For the calculation of the group SCR there would be no market risk concentration charge beca
ummation.
5(1)(f) of the Delegated Regulation falling under SCR of Other undertakings nor does it allow for diversification between such undertakin
8/EC (“Solvency II Directive”) (e.g. "either a subsidiary undertaking or other undertaking in which a participation is held, or an undertaking
ed Regulation
Solvency (EU) 2015/35).
II Directive does not explicitly refer to third-country undertakings, the minimum consolidated group SCR should include the local
e subject to any “retreatment”.
de an undertaking from the scope of the group supervision when it leads to not applying group supervision, especially on the basis that an

hat the cases of application of group supervision in Article 213(2)(a) to (d) apply also to groups with a parent undertaking situated in the EE

on group solvency.

odule which does

s an unofficial haveof
opinion a dependency on other
that Directorate sub-module(s),
General, which EIOPAthe loss calculated
publishes according
on its behalf. to the formula
The answers are notinbinding
this sub-module but using,
on the European Coma
st, which is combined with a limitation on the ability to repeat individual risk assessments conducted at the inception of the contracts with

period does not define the projection period for cash-flows to be included in the calculation of the best estimate. The calculation of the b

des the step to follow: the LAC at individual level in the sub-module should be (re)calculated taking into consideration the scenario relevan
ponent would unduly nullify this decrease at group level.
Solvency Capital Requirement. The floor set out in Article 206 Par. 1 of the Commission Delegated Regulation applies only at the level of t

mpany could utilise itself if it did not transfer those losses.

d.

equires a six CQS scale.On “the meaning of the rating category relevant to credit quality step 0”:According to Annex I of the ESAs’ Joint Con
uce the number of "active" internal models in each country from these statistics.

e additional information in a standardised form and do not include the comparative information. Comparative information, when requeste

takings responsibility.Please consider that there are also other changes in the general comments sections. The ITS corrections are available

nting Regulation (EU) 2015/2450 of 2 December 2015 laying down implementing technical standards with regard to the templates for the

o the supervisory authorities (CP-14-052)". Pension entitlement contracts having further features such as being a single, joint or collective
sub-module level to aggregate the nSCR of the RFF/MAP at entity level the nSCR is calculated considering a direct summation at sub-mod

s in the reporting period. The average insured vehicles correspond to the mean between the number of insured vehicles at the end of the

nearned premiums)- Claims incurred (which included the variation of provision for claims)- Changes in other technical provisions (which in

g undertaking should adopt its own convention, use it consistently and explain it the SFCR .
SP and simplifications to comply with specific disclosure requirements (in reporting templates information is also requested but in a differ

wever, we believe that Balance sheet should be used exactly as published in the ITS, even if some rows are zero, the same would apply for

NSAs using xbrl. The disclosure templates will be part of the SFCR, to be submitted to NSA in a readable electronic format.
ort
ingintoaccordance with
method 1 set Directive
out in Annex2009/138/EC
I to Directiveof2002/87/EC,
the European
as Parliament
provided inand of the
Article 228Council. The basis
of the Solvency for this templates
II Directive, are in fact
the participating the o
insuran

2.0.0/EIOPA%20DPM%20Documenta…
ng company or an insurance intermediary can be classified as “an ancillary services undertaking” if the definition in Article 1 (53) of the De
.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32015R201…),then both the risk factor stressi in the spread risk sub-module and the ris
.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32015R201…),then both the risk factor stressi in the spread risk sub-module and the ris

tive 2009/138/EC for the purpose of calculation of the market risk module and the counterparty default risk module of the solvency capita
ed by the AMSB, or the other persons who effectively run the undertaking, regardless of any requirement for approval at the annual gener

nt of earnings in financial statements as described above.◦Thus, R0630 + R0660 might be close to accounting EoAoL (S.02.01 C0020/R1000

nature of the leased asset. Where the amount of rights of use is not immaterial, detailed information on leased assets is expected in the R
template S.29.02,
C0050 should whichwith
be filled is Variation
0. in Excess of Assets over Liabilities explained by Investments and financial liabilities management.

lo templates hasn't been amended.

ollateral.

e could be estimated by subtracting value reported in cell R0020C0010 from value reported in cell R0060C0010 of S.29.02.01 template.
ere's no need to for
fter adjustment change the validation.
valuation differences. This item shall include values from financial statement such as retained earnings, reserve capital

/index linked Business amounts to 117. Both variations include the technical flow of 100, which is also reflected in R0340 of the template S
eflected in R0340 of the template S.29.03. The resulting 3 (120- 117) reported in R0300 includes also the technical flows.

determined". The reinsurance programme determines how the risk mitigating effect is to be calculated. In the case of outward reinsurance

urance contracts and special purpose vehicles and not to any sub-component of them.The same applies also for the technical provisions r

aty to each relevant line of business i.e. not all the fields are to be filled. In the "Multiline" row cells C0150 and C0160 are to be filled with
margin or calculated as a whole), including the technical flows, should be reported for information and in S.29.04. all amounts to be report
n table in S.29.03 (from R0010 to R0290) reflects only amounts related to best estimate, i.e. it does not include the risk margin, technical p

tured during the reporting period. The same requirements apply to templates S.36.03 and S.36.04.
ell the next reporting period should be reported.Your proposal regarding clarification in the instructions of C0020 "Reinsurance program co

hall be 99 for the cases of "Multiple assets/liabilities" and indexes.

rate bonds.

ductions for participations in financial and credit institutions". This amount includes the variation of subordinated liabilities.
vency
ng II own funds"
requirements which is not included in R0120 and should be reflected in R0130 and also to the fact that the variation of the subordin
on IGTs.

y with the spot exchange rate at the reporting date.For future on bonds, "trigger value" shall be the price of the bond as percentage of the

0 = emptyd) bond issued by central bank: C0240 = emptye) bond issued by the group itself/entity, which has some subsidiaries but no maj
1 if available or in R0410.

aking considers as material, a resubmission of the 4Q templates should be done to provide the corrected information.

dertaking may use accident or underwriting year according to how they manage each line of business, as defined in Annex I to Delegated R
dertaking may use accident or underwriting year according to how they manage each line of business, as defined in Annex I to Delegated R

dertaking may use accident or underwriting year according to how they manage each line of business, as defined in Annex I to Delegated R
neutralise' the index-linked and unit-linked liabilities.

dertaking may use accident or underwriting year according to how they manage each line of business, as defined in Annex I to Delegated R

endorsed, it is considered as having been issued by an EU CRA. In the case of an endorsed credit rating, the endorsing CRA (i.e. the EU reg

e clarification above and the proposed proposal to correct/amend Instructions to be published by end of March.

dentify such position by the reporting entity is unique for the table and preferable stable in time, allowing to differentiate the separate line
e however do request the reporting of information by country, including the multiplication of 0,4 * Nc * Mc, per country.

ms with respect to surplus funds. Those rules and supervisory statement only apply to UK Solvency II firms carrying on with-profits insuranc
f surplus funds reported in R0070/C0020 of QRT S.23.01.01 Own Funds should be net of any adjustments to ring-fenced own funds as req

valuation purposes a price provider which is one of the regulated markets or multilateral trading facility where the asset is listed in, the c
gulated market of multitrading facility is based in should be used as country code. E.g. the option is listed in Germany and the Netherlan
at the reporting date).

erent rows with different Product ID. For each ID code (C0040) the 'Product denomination' (C0050) needs to be unique as well. C0050 sho

e one to be considered to assess if treaties need to be reported or not.

hese items shall not include guarantees stemming from insurance contracts, which are recognised in technical provisions.
ld be reported in S.03.01 but only in R0330.

ent period not the underwriting period.

citly in S.19.01.
reporting templates - Variation Analysis templates” currently under consultation and amended in a future revision if needed.https://eiop
 only interests from assets.

s well, i.e. needs to be linked to the new notional amount.

o unbundling the contract.

to "insurance with profit participation", LoB 30. In case of doubts please contact your NCA.

name of the product (undertaking-specific) is to be filled in C0120. In this cell the proper commercial name should be identified when the a

by financial instrument".
 ken
ed byinto consideration
gains when determining
from falling interest the contract
rates. It seems boundaries
also worth andthat
mentioning calculating the premium
the difference and
between claim
the provision.
treatment in terms of capital requir

sing template S.17.01:

nt of the immediate death or disability of the persons insured under the contract.

hat are not funds-of-funds.Please note that even with the amendment under consideration Category "4 – Collective Investment Units" nee

in respect of that counterparty.

ticle 336. The total own funds in other financial sectors is disclosed in R0440/C0010.
akings recorded in R0550.

visions, SCR or own funds. The threshold will be set so that it captures necessary information on the risks associated with IGTs.
if the lending as immediate effects when signing the contract then the date of the contract under which the securities lending obligations

come securities that are issued by sovereign governments. Concerns securities that have embedded one or a combination of categories o

nts (distributions) to be deferred when there is non-compliance with the solvency capital requirement.

752In S.08.01, S.08.02 QRTs, on table 2, the derivative has to be reported only once, and in the particular case of derivatives having 2 pai

concerned using a split by a "," is to be reported.For products which are reported in more than one row, the content of C0010 (and C0090

e 'AB222/+/3'.Issue identified in the list of know issues as issue 96.Supervisory reporting - DPM and XBRL
igits of the CIC, "XT" should still be used for CIC7.

es S.04.01,
nsurance S.05.01 andwithin
undertakings S.05.02 should Therefore,
a group. consider allonly
insurance
IGTs inbusiness. As this
which at least onemight not be
insurance orclear from theundertaking
reinsurance instructionsisof the templates,
involved, either d
pany (IHC) and C is a mixed activity holding company (MAIHC).Information about the transactions which do not fall under the scope of the
art (where there is no MAP).Answer to Q&A 554 in point 3 has been amended as follows:1) We confirm that submission of a separate bala
remaining part covers all elements except all material ring-fenced funds and all matching adjustment portfolios. From a group perspective
 his value ?Credit quality step is to be used by undertaking using the standard formula and by undertaking using internal models to the ext
e Life technical account this item explicitly includes the life assurance provision (mathematical reserve) and it should also include the techn
*max(0,{r0100})+0.03*max(0,{r0120})

undertaking and those holdings should be treated as financial instruments taking account of contractual terms and applying market stres

te the definition of infrastructure asset and infrastructure project entity denined in Commission Delegated Regulation (EU) 2016/467 of 30

rovide services. Who is ceding business is not relevant, only where it has been underwritten.

f the individual terms of the reinsurance treaty to each relevant line of business."

he sum of the following cells: R0200 (diversified part of the consolidated SCR, referred to in Article 336 point a) of the Commission Delegat
the Absolute floor, the rest of the calculation should follow article 252 of the Delegated Regulation.
mposites (article 16 of the Solvency II Directive).
sk if they have a major problem on one of their unit-linked; etc.).
 rtakings. Therefore the premiums, claims and expenses from the syndicates should not be reported on S.05.01.
different LoB reported.

accordance with Article 245(3) of Directive 2009/138/EC.

are shown as at the reporting year and not a previous date.

eferring to the specification as given in the Log file) as we understand that this rate is not guaranteed in the contract. In case of doubts ple
s management expenses and the movement in provisions in claims management expenses as defined in Annex II of Regulation (EU) 2015/

case of a fleet, and in addition to the selection of a single risk, the insurance undertaking should also take into account the coverage of a c
be required if the reinsurance strategy changes materially as a result of the renovation of the reinsurance contracts. It is the responsibility

rms and conditions of the specific reinsurance contract".

erred in the Final report on the proposal for amendments to Implementing Technical Standards on the templates for the submission of info

tion reported in R0820.

should be done from an IT perspective, please consult the List of know issues (add link and number later).If a code is already attributed b

by the total % reported in S.30.02.C0100.

nstance requirement laid down by the National Supervisory Authority). However, each claim shall be reported once.”

bungen, Schuldscheindarlehen) should be calssified „XL“ unless you possess information that they could in no case be listed.

mension
at in thisused
case,for all of
even them in1 column
if option C0300
is reported, wouldshould
S.28.02 be 'None'.As
not be areported.
consequence C0140
BV 332 would
which not be
triggered thesufficient naturalinkey
check referred theasmail
well.has
Tobeen
ove

also be called of “free assets”.

comments.

impacts technical provision in which case you need to report it under the column with options and guarantees.

d EIOPA will not amend the labels for the moment.

was
ms in used, the locallike
the template, GAAPOF,should
as yoube followed.
stated. OF before transitionals are generally lower than after transitionals, so it should be "min" instead

he reporting of future discretionary benefits for the LoB “Insurance with profit participation” (C0020). In relation to the “Accepted reinsur

don't have VA, report value in C0040 and impact '0'• In C0080: if you don't have MA, report value in C0060 and impact '0'
n" instead of "max". However, in some cases, like Tier III available OF, the amount after transitionals can be higher (because of new deferr
the re-submission should be done asap after that date, when adequate. Details should be discussed with each NCA.3. In this case the p

wever, contracts, whose Technical Provisions decreases when mortality increases are not sensitive to mortality risk and thus this Technica
and the received rate), like in the following two examples: “Euribor+2% / 3%”, “Euribor+2% / Libor+1%”.
ading facility where the asset is listed in, the country shall be the one of that regulated market or multilateral trading facility used as the re
vency II_Validations”. This means that when reporting in XBRL actually it only needs to be reported once. The Excess of Assets over Liabiliti

fting between S.12/S.17 raise doubts. However, we clarify that in both S.12 and S.17 what should be reported is the amount of Technical p

not reported.
he actual risk exposure).- Specifically for S.21.03:- In case of unlimited exposures, these contracts need to be reported in the last brack

idations.
es, whereThis means that
information the file published
is requested together
by RFF and withthe
by MAP, theremaining
Final Report
partreflected onlytoa exclude
would need subset ofthe
theMAP
validations publicly
business.In sumconsulted.
“remainingThe
pa

y are pure unit linked or are linked to other contracts.The answer will be also uploaded in our website according to the procedure.
emiums, template by country (S.05.02) is not due for reporting.- S.12.02 is due even if information by countries does not have to be rep

y be reported as 0 for technical reasons.2) In S.06.02 if there is not custodian the fact should not be reported because it is not applicable

sets held in unit linked and the assets listed in S.06.02 (and in S.08.01 if applicable) in relation to this contracts.
areas or industry sectors; natural disasters or catastrophes.
posures per contract.
nrestricted).

case please contact your supervisory authority.

s included with D&A method” (R0670/C0010). It was also confirmed there is a mistake in the instruction, which will be corrected on the fir

general more user friendly for the dictionary.

detailed list of derivatives. This detailed list includes all derivatives contracts which existed during the reporting period, but were closed pr

he sum of the following cells, R0200, R0210, R0500, R0540 and R0550.
providing guarantee should be reported in C0050, C0060 and C0070.
needs to be reported in each case).
etion
endcheck
of theBV136
period).
willSuch deposits accordingly
be amended should be reported in S.36.01.01
(the following cells willand
be in C0100R0500,
added: they should
R0540be identified
and R0550). as “Other asset transfer – othe

- R0500 (Article 336 point (c) of the Commission Delegated regulation 2015/35),- R0540 (Article 336 point (b) of the Commission Delegated

on regulation

our website according to the procedure.

any.
Standard. It is understood that information by country is needed for risk management purposes. If no information is available the column
d not be technically reportable in XBRL, however note that this fact does not have any business meaning.

This is why for the BV89 (which applies to C0010) the deduction of R0220 was kept.
 ethreleased
Title II oftaxonomies adapted each time. In case of any absent area the relevant legislation (Solvency II Directive and the Delegated Regu
this Directive’”
in this case the collective investment undertaking, is considered as listed.
nce, undertakings selling bonds issued by entities of their own group, leading to conflicts of interests; or undertakings exposed to reputati

r example, government bonds the item "Par amount" should be reported and the item "Quantity" should be empty.
y II Reporting” (S.2.8.(c)) for the identification codes.5) “Code of the country” is the code of the country of the entity referred to in C0110

ssified as a K.64.30 it needs to correspond to “legal entities organised to pool securities or other financial assets, without managing, on be

Units.For reported figure (absolute amounts) ≥ 0 and = -1 and Validation Tolerance of +/- 5 Units. Please note that in XBRL, the decima
”. At this moment we believe that it is better to keep it as it than to change codes.These differences you are referring to are explained in t

tructured notes6 – Collateralised securities7 – Cash and deposits8 – Mortgages and loans9 – Properties0 – Other investments (including r

ng
lso exposure changesinsignificantly
not be reported due to The
template S.06.03. treaties/contracts not being
purpose of template renewed,
S.06.03 the information
is to provide would
information have
on the to be
risks of up-dated.
the CIU in In
thecase of an u
Balance-s
ipates the future receivables. Only in the cases where this risk is irrelevant/mitigated the contract should be classified as D4.

value of the asset lent/provided as part of a securities lending transactions or repurchase agreements, the value of the borrowed/receive

ing to “Solvency
nsider last date when cedent
II value” should pay
as including premiums
accrued to reinsurer.
interests. However for the purposes of this template this values have to be deducted from t

&A on regulation
-fund (MAP or remaining part of a fund) – one line per sub-fundC0120 should be “2” for the MAP and “1” for the remaining part of the fun

pervisory Authority.

roducts in the EEA” published at EIOPA website might be considered (with the caveats referred to in the website);https://eiopa.europa.eu
ee validation BV4, BV5 and BV6”Relevant documentation in:Supervisory reporting - DPM and XBRL
waps: Based on the example given it is correct but please have in mind the explanation given in the answer above.

2 on the implementing technical standards on the templates for the submission of information to the supervisory authorities.

egy, where they substantially are the same transaction, only open positions shall be reported.”
ms C0010/R0070 and C0010/R0220 of template S.02.01.01, following the instructions set out in S.07.01 of Annex III when method 1 as de
reference date represent more than 5% of the total investments as reported in items C0010/R0070 and C0010/R0220 of template S.02.01
due
f theinderivative
relation toand
theacquisition
first day ofprice.
application of Solvency II. A guideline in the narrative reporting was added to clarify that the structure of

urrency has to be reported for either assets or liabilities to comply with the 90% rule then that currency shall be reported for both assets a
antees, contractual options, or both as far as the technical provision calculation reflect the existence of those financial guarantees or contr
out
y beany optionsinand
reflected the guarantees.
calculation of the “Ratio of Eligible own funds to SCR including other financial sectors' own funds and capital requirem

0/2009. In accordance with Article 13(40) of Directive 2009/138/EC, 'ECAI' means a credit rating agency that is registered or certified in acc

he balance-sheet (in both R0180 and R0220).

e collateral CQS.
which only conducts reinsurance business in a Member State, is based on the legislation of each Member State. Whether a certain reinsur
tical or important in case only a very small proportion of the undertaking's investment portfolio falls within the outsourcing agreement. Th
o supervisory challenge. The appropriateness of the scope, frequency and methodology applied by the undertaking can be subject to asses
rdoes not imply
profitability ofthat there areisundertakings
the portfolio that dosignificant
improved without not have impairment
to perform any kindofofthese
of any additional assessments. Possible issues to be consider
features.
fferent
methodrisk exposures
compliant (i.e.
with theinSolvency
amount and/or type of risks)
II requirements). than theasones
Moreover, this foreseen
subject mayin the investment
relate policy in
to sub-groups (except for theother
jurisdictions market andthe
than coun
m

teriality.
entity would meet
. Contractual limitsthe
andpredictability criterionrisk).
natural catastrophe where all exceptcan't
It therefore an immaterial
be appliedpart of the
to the revenues ofloss
instantaneous an infrastructure entity 121
as defined in Article are subject to
(9).As per
ure about the other 2 Mio. We therefore assign the 2 Mio to the zone which has the highest risk weight (i.e. in our example Zone 2).Z1 / ris
her an accrual or deferral exists.• Article 9(2) of the regulations state that assets and liabilities should be measured in accordance with IFR

ons based on the asset allocation can be done within the limits described in article 84
g asset allocation is not available to the undertaking, the last reported asset allocation can be used for the purpose of Article 84, provided

deemed as being a discrepancy having the potential to have any significant impact on the prudential situation of insurance or reinsurance
uding storm, hail or frost, nuclear energy, land subsidence and any event such as theft.”The line of business 12 is a fall-back category “Misc
d premiums for the volume measure is the all-inclusive premium as received from the policyholder for the risk cover, that is the amount p

ed Regulation (EU) 2015/35).

tions and not by looking at the countries where the vehicles will be driven.

dless of the period in which the cover was written or the period in which the related insurance cover is being provided.
ng from including the capital charge from a risk (sub)-module from the overall calculation of the Solvency Capital Requirement. Therefore

vereign debt instruments to those instruments denominated and funded in the domestic currency of that central government in Article 18
ticle 111(1)(l) of the Solvency II Directive, only the simplifications provided for in the Delegated Act can be used for the purpose of calcula
 cy II Directive; therefore provisions in Article 49 of the Solvency II Directive and Article 274 of the Solvency II Delegated Regulation would

addition to Article
e acceptable 330has
if there to 334
beenofno
the DR, thechange
material characteristics setprofile
in the risk out inbetween
Article 93them.
of theUsing
Solvency II Directive
the same and date
reference features set ORSA
for the out in report
Articlesan
ance of the ORSA for a particular year the latest by end of December with the signing of the AMSB and therefore NSAs can expect to recei
of the Delegated Regulation (DR). When applying the algorithm outlined under Article 336 DR, you apply a simple summation and add the

advisory services or projects (e.g. penetration tests).

ets of the company including the pledged collateral is not completely clear. According to Article 192(2) F is multiplied with the risk-adjuste
cies depends on company specifics like the proportion of fixed and variable costs. Using the assumption of constant per policy expense for

ith a selected number of maturities will in all likelihood deviate from this value.Q2:Yes, Articles 90-112 of the Delegated Regulation consti
nd loans to the IDA should be assigned a risk factor stress i of 0 % in the calculation of the capital requirement for spread risk on bonds an

ment should be used. This does not depend on whether this credit assessment has been affected by a reduction in risk resulting from a cred

AoL amount.
or service, e.g. when it is installed or becomes fully operational. (See EIOPA-BoS-14/253, Final report on Guidelines on Governance, expla
an outsourced
e from influencekey function
from those […] able to challenge
responsible the performance
for the original assessmentand results
of the of the
criteria, orservice
for the provider. (See of
development Guidelines on Governance,
the financial GL
model and have
b) the contract does not include a financial guarantee of benefits; and(c) the undertaking cannot compel the policyholder to pay the future

ermination right should be considered as unilateral when neither the policyholder nor any third party can restrict the exercise of that rig
alculation of the Solvency Capital Requirement under the standard formula, collateral arrangements have to meet the applicable requirem
set out in the "AGREEMENT ON THE EUROPEANECONOMIC AREA" (http://www.efta.int/media/documents/legal-texts/eea/the-eea-agree

he number of insured persons in its Own Risk and Solvency Assessment.

se one company has taken over all business of another company or two companies have merged. No adjustments to the premiums earned
ty to should
ings be covered
applyinthe
theassessment
counterparty default
only to therisk module instead
proportion coveredofbythe
thespread risk sub-module?Answer:
risk-mitigation No. The security
technique when determining has to
whether bebasis
the covere
ris

regarding level and timing of payments?A possible result of the assessment could be that the investment has to be included in the calcula
– See paragraphs 1450 to 1457 in EIOPA's second set of advice to the European Commission on specific items in the Solvency II Delegated R

he capital requirement for the interest rate risk sub-module".

a look-through as set out in Article 84 of Commission Delegated Regulation (EU) 2015/35 would have to be applied. The equity risk charge
ad that was published today is at 1.14%.Please note that we are currently reviewing the calculation of the volatility adjustment for the Da
ums of the two months from 1 December N+2 to 31 January N+3. Where the renewal is not certain the premiums need to be weighted wit
does only capture premiums beyond the contract boundary of existing contracts which are not taken into account in the best estimate.For
– See paragraphs 1450 to 1457 in EIOPA's second set of advice to the European Commission on specific items in the Solvency II Delegated

tep assigned to the covered bond in accordance with Title I Chapter I Section 2 of the Delegated Regulation as the weighted average credi
undertaking deviates from the assumptions underlying the Solvency Capital Requirement.

et out in Article 208 to 215 of the Delegated Regulation.3. The value of the forward increases in case of a decrease in value of currency X a
in accordance with Article 75 Solvency II.Provided that the units in the fund are qualifying infrastructure equities as defined in Article 168
al requirement.
able; and2. the Credit Linked Note could be represented as a simple combination of a long position in a corporate bond and a short positio
s dem in der Richtlinie 2009/138/EG gemäß Artikel 172 der Richtlinie 2009/138/EG niedergelegten System gleichwertig oder vorläufig gleic
ssment may be used where the conditions laid down in Article 5 are met. An aggregation on the level of the counterparty is not foreseen.

a modified duration of one year is 3 %.For a bond to an insurance or reinsurance undertaking for which a credit assessment by a nominate
cluding Par. 3).For exposures to the insurance holding company described in the question as well as for other exposures included in the sa
sists of exposures to different legal entities Article 186(2) is not applicable.The credit quality step for the individual exposure should be de

flected in the capital requirement calculation consider a simple example: The only assets of the fund are bonds, the only liability is a loan w
6(4) Commission Delegated Regulation (EU) 2015/35 are met 3. The estimate Ps=55 of the premiums to be earned by the insurance or rein
ansfers. No adjustments to the premiums earned by the insurance or reinsurance undertaking for portfolio transfers should be made.

lations of the relative excess exposure is straightforward (for bond A based on Article 185 and for the covered bonds B and C based on Arti
al positive correlation" between the credit quality of the issuer and the value of the collateral. This holds also true for e.g. a bond issuer ow

first sentence of article 4 (5) also applies to the standard formula by referring to the seven credit quality steps introduced in article 3.Furt
 ed ECAI available for the bond.

vestment. Existing investments may also satisfy the requirements on an ulterior basis. In that case, would need to conduct the assessme
ent, risk management
he insurance or actuarial
or reinsurance support,
undertaking the provision of regular compliance advice can be considered to be critical or important operati
itself.”
or service, e.g. when it is installed or becomes fully operational. (See EIOPA-BoS-14/253, Final report on Guidelines on system of governa
e from influence from those responsible for the original assessment of the criteria, or for the development of the financial model and have

th the calculation:◦For equity risk, the amounts of Liabilities before and after the adjustment for the loss-absorbency capacity of technical
onciliation reserve.

e, and measures
Solvency adopted pursuant to Articles 458 or 459 of Regulation (EU) No 575/2013.The solvency requirements for the purpose of th
II Directive.

ticle 192 of Commission Regulation 2015/35 when calculating the SCR.

ticle 192 of Commission Regulation 2015/35 when calculating the SCR.
unt of the year. The new reinsurer who takes over the business for the subsequent year is credited with the premium which has thus been
roup supervisor may need to allow specific solutions to avoid unjustified disadvantages. Paragraph 10 provides conditions which, accordin
roup supervisor may need to allow specific solutions to avoid unjustified disadvantages. Paragraph 10 provides conditions which, accordin

t need
e" be carried
is a term out. A certain
that creates distinction shouldexpectations,
customer be made between different types
and, therefore, whenof switches
this term is referred to:1) Themay
used, customers firstassume
type is the “fully
there are automati
no condi
associated with a product such as arising from the drafting of the contractual terms and conditions.
elivering information required by Article 185 of Directive 2009/138/EC (Solvency II).

taking a proportionate approach. EIOPA will consider if it can provide further practical guidance on this issue in the future.

es). There
assess theisappropriateness
no set time period
of as
thethis may vary
contract, theon a case-by-case
distributor basis.the customer that the contract might not be appropriate. Only whe
shall warn
he demands and needs of the customer. This could lead to a selection of a range of comparable products for consideration during the su
e a personalised recommendation where it is specifically explained why that particular product best meets the customer demands and ne

oduct or service
o prevent offered or from
the inducement demanded. Therefore,
influencing it should
the outcome of arelate to theorproduct
suitability overall, including
appropriateness where relevant, such as in the case of
assessment.
17/2359.

mpact on the quality of the service to the customer or impairment of the duty of insurance undertakings to act honestly, fairly and professi
a rebate from a fund manager is considered to be an inducement and the rules governing the payment of such rebates is an inducement
eived. In any case, the amount of the inducement being paid should not be disproportionate and not excessive to the services being provid
s of its customers. The insurance undertaking who receives the rebate, is obliged to consider all relevant factors which may increase or d
ities to request further information, either as part of the registration process or at any other time.

ise, and where separation is not possible, reasonable alternative measures would be implemented to prevent the conflicts of interest. If th

ers or small insurance intermediaries maintain a record of situations in which a conflicts of interest arises or may arise in accordance with A
hould be recorded in order to demonstrate and enable competent authorities to monitor that the inducement complies with the criteria s
ordance with the best interests of the customer, and assess for themselves at what frequency the assessment is required in order to main
al developments or changes to the market situation. External events such as changing regulations, changing market conditions and custom
er than the one reported in example “a”.
umstances thatpanel
nput from the can be
toidentified as having
improve the a material
language adverse
of the terms andeffect on the Another
conditions. customer. All circumstances
example of theisspecific
of good practice that thesituation shouldana
manufacturer be
arket in conformity with their product oversight and governance arrangements. If it is identified that products are being distributed outsid
appropriate action products,
r travel insurance to mitigate the situation
mobile and prevent
phone insurance furtherhealth
products, occurrences. Whereas
insurance Recital
coverage and 9even
of the IDD confirms that
insurance-based the IDD products.
investment does not

persons and customers that are not legal persons.

been established
mation available by the customers
to the insurance manufacturer, independent
and the financial fromcustomers.
literacy of the the question by which entity the insurance products are ultimately dis
ant actions taken by the manufacturer in relation to their product approval process shall be duly documented, kept for audit purposes and
understanding of the complexity of the product and the objectives, demands and needs of the customers belonging to the target market.
customers belonging the target market, the financial situation of the customers belonging the target market, the financial and non-financ
 the French central government.The shocks to be applied in this case are specified in article 180 paragraph 3a of the Commission Delegate

e arrangements with one reinstatement available on all layers and Layer 1 has an aggregate limit. As UK direct property is exposed to Wind
e scope of the group supervision; or • P&L transaction considered as significant or very significant intragroup transactions or transactions r

n EIOPA te stellen, zodat er mogelijks voor de FSMA een duidelijk referentiekader is. Deze schorsing van de verzekeringsactiviteit bij FinFac

nsurance
ounting intermediary
calculations intends
made to distribute
according the product(s)
to the deadline of the of the abovementioned
reinsurance contract andinsurance undertaking
should fall on the
under the item basis of a mandate
"Reinsurance from
Recoverable

fic Code or ‘None’ options) during the ITS review and reactivate updated validation.

Directive 2009/138/EC.
ary entities It is also
or unregulated reminded
entities) or (ii) that in accordance
between with the
entities outside theinstruction of Regulation (but
financial conglomerate (EU)where
2022/2454 given the
ultimately for cell
risk FC0220,
exposure“The
is b
 aw, allowed to distribute financial products similar to PEPP?

nder article 184.2) but instead seems to alter some of the input used in articles 184.1, 185 or 186 when calculating the SCR for each individ
sition value). The net value can be positive, negative or zero.
ds, rents, and interest.
tops-ups as a separate item). " All these options talked about payments made or partially paid, so this cell should only be filled in if we are

the proposed mapping.” The individual External Credit Assessment Institutions' mapping reports are available on the EBA website (here).

risk basis (S.04.05).

s/income".

01) contribution of solo SCR to group SCR fields can be derived from other information already reporting in group QRTs that would be muc
receivables? Should these be included in S.37.02.04 tables (none, some or all of them?) 3. Is look-through (for collective investment schem

on-life annuities exposures can leave ER0010 to ER0040 empty.3. The list of countries should refer to the list of countries of the same refe
at reinsurance recoverables should not include payments from reinsurers to the undertaking that correspond to payments to policy holde

rt are expressed in the reporting currency (provided in the General/Basic information template) -> modelled using metric ei1930. For a rep

value if this column is reported. Pleas note that the constrain on when to report C0180 may be defined by other validations and EIOPA sug

ation (not converted to reporting currency)” (s2c_CA:x1) embedded in the MD metric declaration and carried in their label and MD metric

he list of known issues no 203 and report using code for 'other'. ​
ce).Finally, there is no validation limiting the length of UTI string column (S.08.01 C0041 (Unique Transactions Identifier)).Please also see
h approach, similarly as for indirectly held properties. The right of use properties should be included in the definition of property for the p

g company where they are not part of a group as defined under Article 213 (2) (a), (b) and (c) of Solvency II Directive” is to be used.

des a mixture of mandates both from insurance undertakings or insurance intermediaries authorised to sell insurance products in the hos
 ted as a separate liability position on the Solvency II balance sheet and should not net out reinsurance recoverables.
authorisation).

ired to be reported, but material LoBs (i.e., up to ensure a 90% coverage in terms of TPs) are fully reported. The last sentence, which shou

surer as reinsurance commissions or profit participation should be reported according to their economic nature, e.g. as claims corrections.

n the second condition in Article 12(2) DR is not met, so the intangible asset should be valued at zero. Therefore, the alternative valuation

e option to continue saving in the last sub-account opened.

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
percentage of the Solvency II value of investments exposed to specific risk, in relation to total of investments EIOPA expects the format to

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
d be included. ​

eys is also described in rule S.23 of the EIOPA XBRL Filling Rules. In general, artificial keys should be provided as unique codes with no leadi
d question – on the use of a country adjustment for the volatility adjustment in a currency other than that of the home Member State – h
to fulfil the precondition for this validation). Therefore, by checking if a fact is reported for the specified metric column with such context,

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann

tions at the following link and in the table below: https://www.ecb.europa.eu/stats/money/icpf/shared/pdf/Instructions_for_ECB_add-o

uropean Community (‘NACE’) code. The methodology to determine the NACE code for units that perform multiple economic actives descr

he calculation of the best estimate is based upon up-to-date and credible information and realistic assumptions and be performed using ad

ent each reporting country has issued government bonds denoted in euro and their corresponding durations.A detailed description of the
of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann

6.03. For this, undertakings are allowed to make their own estimates.This is irrespective of the separate reporting by undertakings on the

e the maximum cover for the relevant section of the treaty, i.e., it is a total at C0030 level, not at C0020 level. EIOPA agrees the progress
be equal. Please also see Q&A 2692.4. Yes, where there is no commission arrangement, C0420, C0430 and C0440 should be empty.

the numerator, the absolute value function would be applied per reinsurer but without considering LoBs. This inconsistency, in some spec

1.01, c: C0040, r: R0030} + {t: S.12.01.01.01, c: C0050, r: R0030} + {t: S.12.01.01.01, c: C0030, r: R0110} + {t: S.12.01.01.01, c: C0040, r: R012

es in the counterparty default risk module3. In accordance with Article 306 DR, the ORSA supervisory report shall present information on t
with profit participation do not exist, total investment revenues as reported annually in S.29.02 (C0010/R0040) should be equal to the sum
% of the corporate bonds classify as Financials with a credit quality rating of zero, including the covered bonds which are specific to the Dan
oney/icpf/shared/pdf/Instructions_for_ECB_add-ons_1.zip

e we do not want to prevent in any way filling more detailed report. ​

n (europa.eu)​

k and in the table below: https://www.ecb.europa.eu/stats/money/icpf/shared/pdf/Instructions_for_ECB_add-ons_1.zipER0421Gross clai

sing their market & credit risk model, i.e. letting the VA move in line with the modelled credit spreads – this is called the 'dynamic VA' (DV
ying amount of the liability for incurred claims.

ve to be reported according to C0240 and C0250 (not applicable) and whether this rule could be kept to avoid costly adjustments to the re
OPA's guideline 3 on look-through approach, an equity investment in a company that exclusively provides real estate services falls under th

of the look-through approach, where appropriate (e.g. where a fund is invested in other funds) to capture all material risk.In case a look-th

of
of the
the European
European Union
Union is
is competent
competent to
to authoritatively
authoritatively interpret
interpret Union
Union law.
law. The
The views
views expressed
expressed in
in the
the internal
internal Commission
Commission Decision
Decision cann
cann
of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
material in any circumstances. Therefore, if any of the examples of derivatives mentioned in the question are part of the undertaking's ris

s shall be out in the PEPP KID.

ds with a Public Offering, stating that the core activity of a UCITS management company is establishment and management of an UCITS fu

each component should be separately considered in the relevant sub-module;If it is not possible to consider the asset as the composite of

mark-to-model valuation keeping the implied volatility constant during the stressed scenario. In particular, note that a revaluation of the pu
cable financial services law: in this part, insurance firms are asking whether there is a detailed list of processes to consider so as to better d

and insurance intermediaries should take into account sustainability aspects as part of the objectives of the group of customers in the ide

030}) for S.23.03.nn.01 and S.23.03.nn.04. The calculation is provided for each row separately. ​
all be followed.
ted using individual lines.[…]". For these reasons, scenario mentioned in point 1 and 2 should never happen. In both cases, it is expected fi

sory Authority.

n life insurance an liability insurance products, which are complementary to a good or service they provide”Secondly and last but not least

uaranteed by a counterparty mentioned in point b of the article 187(3) DR, it applies only for exposures to Member States' central govern

articular situation of the undertakings.

ast service costs" or “prior service costs" from an accounting principles. ​
lected when assessing the impact of the stress excluding and including changes to the future discretionary benefits (FDB).The following an
 be accepted by the liquidator in situations where that is relevant.

relevant
tical legal
capital provisions.for
requirement Only the Court ofrisk
underwriting Justice of theon
are based European
differentUnion is competent
insured to authoritatively
items, namely:- different sea,interpret Union
lake, river law. The
and canal views
vessels in et
relevant legal provisions. Only the Court of Justice of the European Union is competent to authoritatively interpret Union law. The views e

ovided in a different time period.

or more than 3 months get a higher risk charge than the others.

ducts. From time to time we have to close internal funds, for example when the UCITS to which one of our internal funds links closes. We w

y Capital Requirement.
eature cannot be used as determining whether or not the specific premium payment should be in the receivables/payables or in the best e

ment of market and counterparty risk exposures in the standard formula: “Where the asset can be considered as the composite of discrete
 ation of this mechanism is described in more detail in XBRL Taxonomy Documentation – section VII.3.6.6 Evaluation of validation rules and

e (articles 1158 and 1162) any customer is entitled to authorize a payment on his/her behalf, and can authorize anyone to receive a paym

with paragraph 2 of that Article. That paragraph sets out conditions for the use of credit assessments for issuing programs and facilities to
fferent consideration of “Health" in the counting for the two templates.

market data providers used in the production of the risk-free-rates;Art. 3.C.68 provides in Table 2 an overview of the type of input instrume

value of the only premium which is receivable in the future is equal to 50, of which 5 is expected profit, then the EPIFP is indeed equal to 5

cyholders and for EU27risks shall fall under the scope of the IDD’. The insurance broker in question handles binding authorities which cove

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann

a change in the other incoming cash flows part of the calculation. Netting of investment expenses and kickbacks in the expense shock sce
files/publications/submission…)

of other undertakings" (Article 335(1)(f) DR) in order to compute the SCR at group level, undertakings should not assume that “all the rela

nical Provisions, unless they form part of the surplus funds (article 91.2 of the Solvency II Directive). Solvency II does not differentiate the

n in “normal" and “adverse" scenarios. The undertaking should be able to show indications of the behaviour in accordance to the managem
of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
of thetoEuropean
rying replicateUnion is competentbased
the EUR-durations to authoritatively interpret
on the published Union law.
information The views expressed in the internal Commission Decision cann
only.

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann

priate to use for the term of the exposure. ​

1. Method 1 applies under Solvency II regime at group level. Therefore, the two entites should be consolidated at group level under the S
m consolidated group SCR should be reported on row R0590. This also means that the amounts reported on rows R0590 and R0610 (minim
at the reporting date (year N). The impact of change in the RFR from N-1 to N should be reported in R0100 (R0250) as usual. Future change

Investor/lender name” and “C0030 Identification code for investor/lender” on one side and the cells “C0050 Issuer/borrower name” and “
d within the calims provision, while the remaining amount should be included within the premium provision.
beyond contract boundaries.
f the item, applying the principle of substance over form. On this basis, the following holds:1. Holding shares or subordinated debt issued b
ivalent. The same holds true for net (realised) gains and losses and unrealised gains and losses. In S.09.01 net (realised) gains and losses

ncies just applying the fixed rate.

larification which deposits should be in the scope of the counterparty default risk module and which should be in the scope of the spread

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann

home country of the insurer under freedom to provide services). In any case, future expenses alone should never lead to the recognition
et deferred tax assets" (S.23.01, R0160, C0050) therefore corresponds to the value of deferred tax assets in the solvency balance sheet (S.
netheless not imply the discontinuance of the concerned insurance policies. The undertaking will, according to guideline 0, still have to ta

us, a recalculation is required for the risks to be covered in the risk margin on the basis of the reference undertaking not applying any of th
alysis and all expenses should be stressed.
to cover 4 events (2 windstorm and 2 hail).Regarding the allocation of the 2 events to be covered, both perils should benefit from the risk
cific data where the calculation of technical provisions in a prudent, reliable and objective manner without that information is not possible

mortised cost approach is not appropriate.

al Report on Public Consultation No. 14/036 on Guidelines on group solvency including the illustration table in Guideline 19.

rrect, the updates will come into effect as of January 2022 and not December 2021.

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
and special purpose vehicles. Withholding taxes, whether resulting in a tax receivable or in a deferred tax asset in the Solvency II balance

nt of related undertakings, including participations. In relation to the type of holding companies, the Solvency II Framework distinguishe

shouldwith
dance be undertaken
the IDD. in the Member State of your residence.
other professional activity … provided that the purpose of this activity is not to help the customer conclude or fulfil an insurance contract
e.g. tax consultant or lawyer. However, if the claim appraisal is part of providing assistance to a customer in the contract performance, the

a result of intermediary negligence. All costs on the side of the insurance intermediary are not covered as they would reduce the amount

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
es that personalisation of and adaptation of existing insurance products in the context of insurance distribution activities for individual cus
here the individual member cannot take an individual decision to join, such as a mandatory occupational pension arrangement. The repres
by travel agents selling travel insurance contracts as well under specific conditions. The requirements laid down in the IDD are compleme

60*(R0010-R0050) - R0070.

ere is further personalisation/individual tailoring of the terms & conditions of the coverage based on negotiation between the parties. Reci
hare this underlying data with you due to being proprietary data from Bloomberg.
he assets, transforming the cashflows with derivatives and issuing notes to investors.◦The notes pay out the combined cash flows produce

thechanges
ent categories set out
in local in Article
policy 184(2).improvement of infrastructure reducing the risk and comparison with internal model results were co
conditions,

inflation rates. Therefore it can be expected for most insurers that there is material basis risk.
anner under certain, particular stressed market conditions. Moreover, real estate prices might not be sufficiently stable in value. The latte

rofessional indemnity insurance is class 13, not class 16, although it covers losses that a professional/business causes clients/customers. It
evant changes (e.g. based on the additional data after holding the investment for a year), to review the assessment.

not in the calculation of the capital requirement for equity risk. Based on Article 176 (2) of the Commission Delegated Regulation (EU) 201

lculation for the purpose of the risk margin. This because the premium volume is meant to reflect the volume of the liabilities which in tur
mpetent Authority (NCA) to ascertain if such own fund items assumed not available are considered under supervisory judgement as availa

market
se neverrisk.
exceeding the total capacity of the reinsurance treaty.

ated (in theory) to provide a 1-in-200 OEP estimate on a pan-EEA basis.

tity). The equities are sold from A to B. A and B are included in the calculation of a group SCR for a group C with the accounting consolidati

vents to calculate the SCR.To do so, the ratio of persons affected by each type of disability shall be considered.
ould look at the change in value of those assets and the change in value of the technical provisions from the resulting change in the value o
em). Furthermore, a reference to the EIOPA Guidelines on system of Governance can also be made.

%, 18%, 16% and 90% respectively.

aged as funds”, and should therefore be subject to the look through approach via Article 84(2)(a) DA.Please note that EIOPA intends to dev

m) may be replaced by difference Mktgross – Mktnet (where Mkt = Mktsub-risk) of the sub-module affected. In the example in paragraph
ment undertakings and investments packaged as funds”, and should therefore be subject to the look through approach via Article 84(2)(a
chain, but to ensure that the content of the guidelines are complied with also in case of this type of arrangements. This expectation is to

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann

ng (e.g. claims management – of all claims – is still performed by the ceding undertaking), the premiums entering the volume measure cal

gulation (EU) No 575/2013 or international organisations referred to in Article 118 of Regulation (EU) No 575/2013, where the guarantee m

etration risk is whether or not there is a time restriction on withdrawal.

rding to article 116, paragraph 7 of the Commission Delegated Regulation (EU) 2015/35, it shall be either 1 or a value calculated in accorda

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
 mediary or insurance undertaking provides advice on the switching of underlying investment assets in an existing contract (see Article 9(7
the
s arerelevant legal provisions.
free to provide Only the
stricter rules, Courttheir
obliging of Justice of theauthorities
competent European Union is competent
to request to authoritatively
the information interpret Union
also from registered law. The view
intermediaries. In
the relevant legal provisions. Only the Court of Justice of the European Union is competent to authoritatively interpret Union
rm of Regulation “ensures a coherent framework for all market operators and is the best possible guarantee for […] an appropriate standa law. The view
thefor
ess relevant legal provisions.
the approval Only
for (1) each the Court
insurance of Justice
product, of the
or (2) European
significant Union is of
adaptation competent toinsurance
an existing authoritatively interpret
product before Union law. Theor
it is marketed view
d
the relevant legal provisions. Only the Court of Justice of the European Union is competent to authoritatively interpret Union
o when they significantly adapt one of their existing insurance products (see also Article 4(1) of the Delegated Regulation (EU) 2017/2358)law. The view
the relevant
siness legal provisions.
of the manufacturer or Only the Court
distributor”. Anofinsurance
Justice ofundertaking
the European or Union is competent
intermediary to authoritatively
that manufactures interpret Union
a “tailor-made” law.would
product The view
th
the relevant legal provisions. Only the Court of Justice of the European Union is competent to authoritatively interpret Union
2017/2359 does not contain comprehensive rules on how this information has to be collected or assessed. It is left to insurance intermedi law. The view
the relevant legal provisions. Only the Court of Justice of the European Union is competent to authoritatively interpret Union law. The view

ment;◦If it is not possible to consider the asset as the composite of separate components, the determination of which of the standard form
assessing all of these activities, should be the consumer’s perspective and the potential for consumer detriment. This is without prejudice
aware that this might be confusing and consider to harmonise business description and technical implementation in the future. In addition

dent, reliable and objective calculation is not possible without that information.Therefore, if an undertaking has real expenses which are p

(europa.eu)
eed not be provided when the insurance distributors carries out distribution activities in relation to the insurance of large risks1 . Furtherm
the relevant legal provisions. Only the Court of Justice of the European Union is competent to authoritatively interpret Union law. The view

r direct equity investments and for indirect equity investments through index funds.It seems nevertheless worth to mention the following:

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
he application of the prudent person principle. The undertaking should ensure that its investments of unit-linked and index-linked contract

culated, those own funds may be included in the calculation only in so far as they are eligible for covering the SCR of the related undertaki
e a discernible effect and the contingent right could be considered to be an unilateral right for the purposes of contract boundaries assess
nsurance undertakings in light of the withdrawal of the United Kingdom from the European Union”)?A: No the UK should not be treated di

d therein, breakdown as a result of collision with another vehicle or object on the road, etc. In principle, ancillary insurance distributors, su

ons unless it falls under one of the categories set out in Article 184(2) of the Commission Delegated Regulation (EU) 2015/35.

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
obligations applicable to intermediaries. Members States will enrol such undertakings in register as regular insurance intermediaries.Nev
and the distributor’s conduct of business information.
sed on a case by case basis.

the case, as applicable to the current example, when an insurer invests in the equity of a company that has invested directly or through so
mpanies. There are no predetermined quantitative triggers to reclassify from MFHC to IHC; nor to categorise a holding company as an IHC.

he authorisation for taking-up business of direct insurance or reinsurance covered under the Solvency II Directive refers to the groups of cl
ounds
of the in the Public
European List of
Union Taxonomy Known
is competent issues. Please
to authoritatively note that
interpret information
Union aboutexpressed
law. The views this this new field
in the can beCommission
internal found in theDecision
XBRL Filing
cannR

the exposure. The credit risk relating to this deposit should be assessed as to whether it belongs in the spread risk sub-module or the cou

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann

R0290) + PF.02.01.24 ([C0010, C0020, C0040], R0300)• ‘Net assets covering the technical provisions’: same as before: Market value of

oge Anwendung von SII ist moeglich g) korrekt 3)b) die tatsaechliche Zahlung

further information related to the reporting in Q&A 2354.As stated in Article 9 of the Delegated Regulation (EU) 2015/35, insurance and r
nses should be considered in this stress, where the undertaking is using granular assumptions on expenses, i.e. identifying some expenses

uarantee by local authorities should receive CIC 14

d be considered. The only exception is bank overdrafts. As deposits are reported by currency/bank it might happen that this amount is ne

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
ng is projecting all expenses together or applies inflation assumptions to all expenses for best estimate valuation purposes, then it would n
in this stress, where the undertaking is using granular assumptions on expenses, i.e. identifying some expenses during the projection whe

cy basis. All possibilities for discontinuance set out in Article 1 (14) of Commission Delegated Regulation (EU) 2015/35 should be considere
urrency risks, they should be included in the calculation of the capital requirement for currency risk.
of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann

ype 2 equities.
he purpose of the capital requirement calculation.In case of debts contracted in order to invest in qualifying infrastructure investments, th

he IDD does not provide an exhaustive list of ancillary insurance intermediaries, rather gives an exemplificative selection of natural or lega

gs) is to be reported in PF.06.03 (look-through). In this case, "6 - Collateralised securities" should be reported as "underlying asset catego

"Quantity" and "Unit Solvency II price" plus "Accrued interest" or the product of "Par amount" and "Unit percentage of par amount Solven
mming from existing (at the transfer date) insurance or reinsurance obligations before the transfer of these obligations takes place. The pre

ng document.
of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann
an be found in the following document: https://register.eiopa.europa.eu/Publications/Consultations/EIOPA_EIOPA…Please be aware that
RPs investing in crypto-assets should explain in the Statement of Investment Policy Principles (Article 30 of the IORP II Directive) how their
to be charged as any “other life" product.

ket for assets with similar features. Therefore, one can expect that a range of dicount rates, including EIOPA's risk-free rate, can be used a

in case of no material change reported, the previous reporting period is the one for which full RSR was submitted.

s applied3 – Is a participation in which the look though approach in accordance with Article 84 of Delegated Regulation (EU) 2015/35 is no
should be undertaken in the Member State of your residence.

amounts in accordance with Article 252. Furthermore, it is also important to clarify that the overall Minimum Capital Requirement calcula

eits aus der Lektuere des Gesetzestextes oder sonstiger Verlautbarungen von EIOPA ergibt. Vor diesem Hintergrund moechte ich Sie zur B

value in the SCR calculation."

-rate-term-structures-0_en. Those curves are built upon a methodology that relies on the definition of an Ultimate Forward Rate.

of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Commission Decision cann

function or activity depending on the specific circumstances.

banks denominated and funded in the domestic currency of that central government and the central bank, multilateral development bank

e.g. tax consultant or lawyer. However, if the claim appraisal is part of providing assistance to a customer in the contract performance, the
rstands that the LOG is focusing on the Solvency II value.)
where shown". Please see comment 105 of the Resolution comments on final Report on the public consultation CP-14-052 ITS on regular s

as wrong and the correct one is: C0110/R0650 (old Q6) = C0110/R0600 (old Q1) – C0110/R0610 (old Q2) – C0110/R0620 (old Q3) + C0110

velopment banks referred to in paragraph 2 of Article 117 of Regulation (EU) No 575/2013 or international organisations referred to in Arti

al standards on the templates for the submission of information to the supervisory authorities the title has been amended and this points

an one country or the undertaking uses for valuation purposes a price provider which is one of the regulated markets or multilateral tradin

ng as only one is reported.

eral given is only reported in template S.06.02 if it remains in the balance-sheet. If not, it shall be reported in template S.11.01.

ts in bonds included in the collective investment undertakings that it holds. This would be particularly relevant in the Asset-Liability Manag
port). Cell A603 in prep. phase and R0230 in final report should be used for “Deductions for participations in other financial undertakings, i

t in Annex XI and SCR(liability,i) denotes the capital requirement for liability risk of liability risk group i.
t in Annex XI and SCR(liability,i) denotes the capital requirement for liability risk of liability risk group i.
equirement for recession risk.
r the risk of a platform explosion.

part of the Reconciliation reserve (see also article 69 of the Delegated Regulation).

its balance sheet until the cash is received.

er in case of group reporting should be an unique number given by the reporting entity at group level (not necessarily the same as solo lev

luded only via D&A;- The second part of it (Cells C0240 to C0260) collects information on the local requirements of all non EEA insurance
should be considered as gross of IGT in both columns of the template.

the introduction of the “Guidelines on treatment of related undertakings, including participations” in most cases the identification of a pa
tion of material differences between the scope of financial consolidated accounts and those used for the consolidated data determined in
tion of material differences between the scope of financial consolidated accounts and those used for the consolidated data determined in

11 (Issuer Country) is not applicable to all CIC category 8 – Mortgages and Loans.3. If the asset is listed in more than one country, the coun

rent languages.

order to compute the average credit quality step in the market risk concentration module. So this information is needed internally, at least

a market-consistent valuation of assets, which would translate in “fair value” according to IAS 39. Transaction costs are - by definition – n

is written in a with-profits fund or as unit-linked if the policy is not written in a with-profits fund (but has the with-profits element of the p
d, apply a “year-to-date basis”, meaning that the amounts registered since the beginning of the reporting year (usually 1 January 2015) sh
ng date; this might also encompass amounts that count as premiums that are exchanged after the inception of the swap.

be decided by each NSA.

r than health insurance obligations”, but this specific value is not required separately.
re, in the preparatory phase cell A14B in the template submitted at entity level will reflect the SCR for all material RFFs, even if only the de
ed in C1 and D1 of S.26.03.b are correct as they are not the same. C1=(A1-A1A)-(B1-B1A) and D1=(A1-A1A)-(B1-B1B). As underlined, C1 de

d gross SCR.

plit is also reported, the sum of the previously identified cells.

eely dispose the assets subject to those contracts and if, as a consequence, they are recognised in the Balance-Sheet.

plit is also reported, the sum of the previously identified cells.

han health insurance obligations”, but this specific value is not required separately.

holding companies, whether controlled or not controlled, under all methods of calculation, including the notional Solvency Capital Requir
 nal legal entity identifier patterned after the Draft ISO 17442 LEI Standard, and …”Therefore in the situation described the Pre-LEI (assigne

h represent the annual own funds template for individual and groups respectively, only reflect part of the annual version of own funds tem

A understands the request and will analyse the possibility to publish such a table as soon as possible. 7. CAS30 and CQS16 are correct. L7A

the reconciliation reserve. When this data item is applicable to groups, it is only applicable for consolidation method. B26= A1+A2+A3+A4

ported;- CIC 73 (Other deposits short term (less than one year)), only one line per pair(bank, currency) is to be reported” Finally, we requ
to borrow per contract should be reported in contract dimension and the notional amount will be the contract dimension multiplied by th

R for the remaining part. It is not related to the calculation done with the standard formula or with partial internal models.
use of simplifications
cy needs. in thethat
EIOPA believes standard model or
by identifying (partial)
the CIC codeinternal model should
undertakings be reported
are being assessedfor
by each entity. Additionally,
the knowledge for all (controlled
of its own portfolio. How ea

ual to A2A; - Cells B1 and B1A represent the sum for all currencies of the value of assets and liabilities after the up-shock and B2 and B2
between each group and the group supervisor.

ort only, i.e. they are not an integral part of the Guidelines.
the reconciliation reserve. When this data item is applicable to groups, it is only applicable for consolidation method. B26= A1+A2+A3+A4

ervisor the set of annual quantitative information identified in Guideline 17.”

 rance undertakings or insurance holding companies or mixed-financial holding companies shall be reported item by item;- The assets he

s does not necessarily have to be the SCR calculation for 31 December of a particular year but could be a SCR calculation at any time durin
me are dependent upon the performance of the exposure or pool of exposures;(b) the subordination of tranches determines the distributio

urance stress test 2016 may be more relevant for you. The VAs provided for that test were produced with the current methodology. The V

de is zero in these cases.

ould need to be chosen to as to ensure each asset made an appropriate contribution towards the total fundamental spread for the portfo

Where this 5th working day of a month coincides with an EIOPA holiday, RFR publication will happen on the first working day following this

ult/files/publications/reports/ca…), those rates are available from Eurostat.No documentation on stressing the UFR is available. In the met

ed out in 2017 did not result in a change to the list of relevant currencies. No new currencies were added because no material exposure to

pounded rates. For Bloomberg swap rates such a conversion is not necessary.The Bloomberg data that you used are identical to the ones

nterest rate term structures into the future, those changes to the UFRs were required to be taken into account in the projected term struc
rticle 174 of the Solvency II Directive).
t the optionality in the bond or loan; this includes the effect of the change in the likelihood of exercising the option included in the bond o

e after the shock, which is determined by stressing the basic risk free interest rate term structure and adding back matching adjustment, vo
hange in the likelihood of exercising the option included in the bond or loan resulting from a spread increase.

e after the shock, which is determined by stressing the basic risk free interest rate term structure and adding back matching adjustment, vo

a difference actually impacts the taxable profit and the eventual tax payment. IAS 12, paragraph 32A specifies that treatment for goodwill
wo elements’ values should not significantly diverge.

f the insurer or its group are situated. In particular the Greek VA should not be applied to liabilities of products of Greek insurers or groups

Requirement) or if the distribution would lead to such non-compliance the subordinated debt does not meet the requirement set out in A
s undertakings to treat the capital item so identified as an item not on the lists and subject to individual approval in accordance with Articl

ractual arrangement governing the own-fund item specify circumstances or conditions which, if met, would require the initiation of insolve

tems.
nting an undertaking’s equity from being classified as Tier 1 own-funds.

rtaking has to take into account any definition or list of such functions or activities provided under national law or national administrative

he startdisclosure
voiding of Solvency
as IIrequired
which implies that they
in Solvency should use the preparatory phase to draft all sub policies and implement them step by step
II Directive.

management.

ance provision (mathematical reserve) and it should also include the technical provisions for Index Linked and Unit Linked technical.

s are not sensitive to the shock the cells should be reported with zero.From the option described it is option a). If sensitive to risk, even if c
risk concentration charge because all intra-group exposures would be eliminated. For example, if insurer B has a 100% share of insurer C a
tion between such undertakings and the rest of the group.
tion is held, or an undertaking linked with another undertaking by a relationship as set out in Article 12(1) of Directive 83/349/EEC"). It sh
p SCR should include the local capital requirement at which the authorization would be withdrawn for the third-country insurance and rei

especially on the basis that an undertaking is of negligible interest with respect to the objectives of group supervision. Also, where an und

undertaking situated in the EEA if this group is a sub-group of a group with a parent undertaking situated in a non-equivalent third countr

nbinding
this sub-module but using,
on the European as inputs to
Commission asthe formula, the
an institution. results
You shouldfrom
be each
awaresub-module net of risk
that the European mitigationcould
Commission applied (if any)
adopt in the sub-m
a position differe
inception of the contracts within the portfolio. Art. 18(3) paragraph 3 must be read in conjunction with Art. 18(3) paragraph 2. Art. 18(3) p

mate. The calculation of the best estimate should include all cash-flows expected to be incurred in servicing the obligations within the con

ideration the scenario relevant at group level (see Guideline 16) and step (d) would consist of the following calculations:1. calculation o

on applies only at the level of the BSCR and nBSCR with the result that if the nBSCR is larger than the BSCR then the adjustment for the loss

Annex I of the ESAs’ Joint Consultation Paper JC/CP/2015/001 on Draft Implementing Technical Standards on the allocation of credit asse
ve information, when requested should be provided in the Narrative part of the SFCR.

he ITS corrections are available under the pageSupervisory reporting - DPM and XBRL.

egard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the Europea

ng a single, joint or collective contract should be classified as "5 – Other" only if both features (e.g. single life and pension entitlements) ar
direct summation at sub-module level method and the LAC shall be calculated as the sum of the LAC across all RFF/MAP and remaining pa

red vehicles at the end of the reporting year and the number of insured vehicles at the end of the year before the reporting year. Claims w

technical provisions (which includes the variation of the other technical provisions not shown elsewhere). In the Life technical account th

s also requested but in a different approach, e.g. S.26.07 for simplifications)

zero, the same would apply for instance to Own Funds template.

tronic format.
ctive,templates
this are in fact
the participating the onesortoreinsurance
insurance be reportedundertaking,
(S.25.01 andthe
S.25.04) but adapted
insurance to fulfil disclosure
holding company requirements.In
or the mixed fact company
financial holding the R0130may
to

ition in Article 1 (53) of the Delegated Regulation is met (#10) or otherwise as “other” (#16 for preparatory phase and #99 in the final instr
ad risk sub-module and the risk factor gi for market risk concentration in the market risk concentration sub-module are zero.Otherwise th
ad risk sub-module and the risk factor gi for market risk concentration in the market risk concentration sub-module are zero.Otherwise th

module of the solvency capital requirement standard formula. In the same way, if the bonds are issued by regional government or local a
 approval at the annual general meeting.

g EoAoL (S.02.01 C0020/R1000), but there may be some differences, for example due to SII OF items that may be liabilities for accounting p

sed assets is expected in the RSR and SFCR.

al liabilities management.

010 of S.29.02.01 template.

ained earnings, reserve capital, net profit, profits from previous years, revaluation capital (fund), other reserve capital. This is what is calcu

ted in R0340 of the template S.29.03. The resulting 3 (120- 117) reported in R0300 includes also the technical flows.EIOPA believes that th
hnical flows.

e case of outward reinsurance covering several perils (including windstorm), the undertaking should determine the capital required for gr

o for the technical provisions referred to in Article 251 (1) (b) to (d).

nd C0160 are to be filled with the sum of the amounts of all LoBs.
9.04. all amounts to be reported in R0010 to R0050 and from R0080 to R0120 should include amounts related to index-linked and unit-lin
de the risk margin, technical provisions calculated as a whole nor the transitional measure on Technical Provisions. However, in R0360 the

0020 "Reinsurance program code" will be considered during the next ITS amendment.

nated liabilities.
t the variation of the subordinated liabilities is not considered in R0130 as they are deducted from the assets.

the bond as percentage of the par amount. This means that the ratio calculated in the original currency of the contract or in the reporting

s some subsidiaries but no majority owner: C0240: default approach, i.e. should be reported but ultimate parent does not exist as the bon
fined in Annex I to Delegated Regulation (EU) 2015/35, provided that they use the same consistently, year on year.
fined in Annex I to Delegated Regulation (EU) 2015/35, provided that they use the same consistently, year on year.

fined in Annex I to Delegated Regulation (EU) 2015/35, provided that they use the same consistently, year on year.

fined in Annex I to Delegated Regulation (EU) 2015/35, provided that they use the same consistently, year on year.

endorsing CRA (i.e. the EU registered CRA) should be the one reported in S.06.02 (not the third-country CRA).

differentiate the separate lines requested by the ITS.It should be also noted that in this particular case is the pattern 'CAU/{Code}' the imp
per country.

rrying on with-profits insurance business. Therefore, UK undertakings without with-profits insurance business should leave cell R0070/C00
ring-fenced own funds as required by Articles 80 and 81 of the Delegated Regulations.

ere the asset is listed in, the country shall be the one of that regulated market or multilateral trading facility used as the reference for valu
n Germany and the Netherlands but for valuation purposes the price provider is based in the Netherlands and is part of a regulated marke

o be unique as well. C0050 should not have duplicated for the same ID code.

cal provisions.

evision if needed.https://eiopa.europa.eu/Pages/Supervision/Insurance/Calls-for-comments-…
hould be identified when the annuity is sold directly to policyholders.
ment in terms of capital requirements between qualifying mortgages and other mortgages is not in the interest rate risk but in the credit r

llective Investment Units" needs to be used only for residual amounts.Link to ITS amendment package -Supervisory reporting - DPM and X

ociated with IGTs.

securities lending obligations come into effect is the start date of the security lending contract.

a combination of categories of derivatives, including Credit Default Swaps (CDS), Constant Maturity Swaps (CMS), Credit Default Options (

ase of derivatives having 2 pairs of currencies, they need to be reported in 2 lines but with different Derivative ID Code.

content of C0010 (and C0090) should follow specific pattern: {ID code of product}/+/{number of version}. For example 'AB222/+/3'.

instructionsisof
ndertaking the templates,
involved, undertakings
either directly might have
or indirectly, implemented
are subject it differently;
of reporting applying
obligations underaccounting
Article 245 standards that recognise
of the Solvency some ins
II Directive.
not fall under the scope of the above mentioned definition may be systematically requested in addition by the relevant supervisory autho
submission of a separate balance sheet for matching adjustment portfolios is not required.2) The "remaining part" is used consistently in
ios. From a group perspective, the remaining part should be adjusted and should be net of intra-group transactions that do not impact an
sing internal models to the extent that the internal ratings are used in their internal modelling (if not, they are comparable to SF users and
t should also include the technical provisions for Index Linked and Unit Linked technical.

ms and applying market stresses as appropriate, including the interest rate, spread, currency, concentration and other risk submodules as

egulation (EU) 2016/467 of 30 September 2015.

t a) of the Commission Delegated regulation 2015/35), R0210 (capital add-ons), R0500 (Article 336 point (c) of the Commission Delegated
contract. In case of doubts please contact your NCA.
nex II of Regulation (EU) 2015/2450. The information in S.14.01. should follow the relevant instructions in Annex II as well.Please refer also

to account the coverage of a concentration of single risks (e.g. rental agency) if separately covered by the facultative policy conditions.
ontracts. It is the responsibility of the undertaking to perform the materiality assessment. If these changes (reinsurance strategy changes m
lates for the submission of information to the supervisory authorities (Annex V, point (2)(q)).

a code is already attributed by the NCA, and the NCA attributes the same code in this situations, the same approach should be followed, i

o case be listed.

ent naturalinkey
k referred theasmail
well.has
Tobeen
overcome the issue
de-activated onpointed out in the question, when a collateral provider does not have LEI, the "None" optio
the 18/03.

, so it should be "min" instead of "max". However, in some cases, like Tier III available OF, the amount after transitionals can be higher (be

ation to the “Accepted reinsurance” it is required that only C0100 is reported (total accepted reinsurance). However it is considered that th

0 and impact '0'

higher (because of new deferred tax assets) or lower (because of the limits in the Directive (1/3 of total OF) which might apply for underta
ch NCA.3. In this case the program code should be same, and the program needs to be reported in as many lines as needed, in particula

ality risk and thus this Technical Provisions should not be entered in S.26.03.C0030/R0100, but most probably in the cell for longevity risk.
l trading facility used as the reference for valuation purposes.
e Excess of Assets over Liabilities (EoAoL) reported in R0130 is the Solvency II EoAoL, not a function of GAAP.- S.29.01.R0250 is a standa

ed is the amount of Technical provisions without volatility adjustment” (using the example, 30 (amount to which VA is not applicable) + BE

o be reported in the last bracket. We expect that this contracts are reported in the last bracket but that the “Total sum insured” is calculat

dations publicly
business.In sumconsulted.
“remainingThe
partremaining validations
of the business” willbusiness
is the continue to beisrevised
which and will
not material RFFbeorincorporated in the document
MAP. The definition within
of remaining a timeta
part is the

ding to the procedure.

ntries does not have to be reported individually in addition to the home country. Please note that in this case the templates request the in

ed because it is not applicable. However, it may be reported as an empty string for technical reasons.3) In S.19.01 if a company is autho

ich will be corrected on the first possible opportunity.

ting period, but were closed prior to the reporting date. It will be used in conjunction with AS-D1 or AS-D1Q to give a complete vision of the

as “Other asset transfer – others”.

) of the Commission Delegated regulation 2015/35),- R0550 (Article 336 point (d) of the Commission Delegated regulation 2015/35).

mation is available the column should be left empty.

ective and the Delegated Regulation 2015/35/EC) have to be followed.You may find the full list of validations in excel file and the “filing ru

dertakings exposed to reputational risk if they have a major problem on one of their unit-linked).

the entity referred to in C0110.

sets, without managing, on behalf of shareholders or beneficiaries”. Correct, regarding CIC category 4 – Collective Investments Undertak

note that in XBRL, the decimals which actually appears in a reported figure (i.e. 34,034 is having 3 decimals) and the @decimals attribute
referring to are explained in taxonomy documentation and mainly are about artificial ID, joined cells for type of code and code, etc.

Other investments (including receivables)A – FuturesB – Call OptionsC – Put OptionsD – SwapsE – ForwardsF – Credit derivativesL – Liabiliti

to be
sks of up-dated.
the CIU in In
thecase of an up-date
Balance-sheet the undertaking/group.
of the full template have to be submitted and the reference date should be the date for which the info
classified as D4.

value of the borrowed/received as part of a securities lending transactions or repurchase agreements and consider any fees/commissions

es have to be deducted from the accrued interests to avoid the same amounts being reported twice.

r the remaining part of the fund.

bsite);https://eiopa.europa.eu/publications/database-of-pension-plans-and-prod…-(eea)- If a product (e.g. a unit-linked product) accum

isory authorities.

Annex III when method 1 as defined in Article 230 of Directive 2009/138/EC is used exclusively. When method 1 is used in combination wit
10/R0220 of template S.02.01.01, following the instructions set out in S.10.01 of Annex III when method 1 as defined in Article 230 of Dire
to clarify that the structure of the main classes of assets and liabilities, as defined for the Solvency II balance-sheet, should be followed wh

l be reported for both assets and liabilities.

e financial guarantees or contractual options”. Financial guarantees are connected with investment results (for example minimum return r
wn funds and capital requirements” (cell A55B from the preparatory phase template).

is registered or certified in accordance with Regulation (EC) No 1060/2009 or a central bank issuing credit ratings which are exempt from t

ate. Whether a certain reinsurance activity complies with the laws of a Member State, has to be decided by the local supervisory authority
the outsourcing agreement. The specific implementation of the outsourcing (e.g. outsourcing through a segregated managed account or t
rtaking can be subject to assessment made by the supervisor considering the characteristics of that undertaking and its portfolio. The term
Possible issues to be considered in this regard are the nature, scale and complexity of the undertaking, the asset class of instruments con
xcept for theother
jurisdictions market andthe
than counterparty credit
member state risk,
from different
where yourfrom the underlying
question exposure,
is issued, we created your
also encourage by the derivative
national itself). Speculative
competent authority toacti
e

structure
efined entity 121
in Article are subject to athe
(9).As per take-or-pay contract
first question, andnot
I could thefind
requirement in point
the definition (b) of Art.loss
for potential 164a (2) isthe
within met. However,apart
document, predictability
from the of th
form
n our example Zone 2).Z1 / risk weight = 0.1 / WSI1=0.1Z2 / risk weight = 0.8 / WSI2=1.6Z3 / risk weight = 0.3 / WSI3 = 0In case 2, L(peril,c
asured in accordance with IFRS, so long as they are consistent with Article 75. There is nothing to suggest that normal accounting conventi

urpose of Article 84, provided that “ the underlying assets are managed in accordance with that target allocation or last reported asset allo

on of insurance or reinsurance undertakings. Therefore, different exchange rates can indeed be used.
12 is a fall-back category “Miscellaneous financial loss”. It is described as taking into account “Insurance obligations which cover employm
sk cover, that is the amount paid including any commercial reductions and profit surcharges.

g provided.
apital Requirement. Therefore, it would be expected that the undertaking include all relevant risk charges when calculating the solvency c

entral government in Article 180 (2).

sed for the purpose of calculating the standard formula. Modifications to these simplifications are not possible.(d) The Commission is proc
 II Delegated Regulation would be applicable.

nd features
ce date set ORSA
for the out in report
Articlesand
69 annual
to 78 ofregulatory
the Delegated Regulation,
reporting as well as guideline 13 on EIOPA’s GLS on Group Solvency would be he
is not prescribed.
efore NSAs can expect to receive the supervisory ORSA report by mid-January the latest.
imple summation and add the capital requirements as calculated under the relevant financial sector for those regulated undertakings. Th

multiplied with the risk-adjusted value of collateral in relation to the reinsurance arrangement or securitisation.
onstant per policy expense for determining the capital requirement for mass lapse risk may in many cases be too optimistic with respect to

e Delegated Regulation constitute a closed list of simplified calculations that the undertakings are allowed to use, provided they comply w
nt for spread risk on bonds and loans.

tion in risk resulting from a credit insurance policy issued by a credit insurer or not.

idelines on Governance, explanatory text to GL 60, page 99). Hence, the more the service is provided on a frequent and regular basis, the
Guidelines on Governance,
of the financial GL 14).
model and have no potential conflicts of interests. An external audit is not required. Where the governance structure allow
policyholder to pay the future premium.

restrict the exercise of that right.EIOPA is not in a position to provide any opinion on the interpretation of national laws, including Article 2
o meet the applicable requirements in Article 214 of Commission Delegated Regulation (EU) 2015/35. This includes the requirement that th
legal-texts/eea/the-eea-agreement/M…).For the members of the OECD see www.oecd.org.2) Article 180 Par. 2 and Article 187 Par. 3 of

ments to the premiums earned by the insurance or reinsurance undertaking for portfolio transfers should be made.
The security
ermining has to
whether bebasis
the covered in material.◦Full
risk is the spread riskorsub-module.
partial reinsurance in a different currency than the underlying risks can meet the requir

s to be included in the calculation of the capital requirement for type 2 equities which include· Alternative investments.· All assets
 s in the Solvency II Delegated Regulation (https://www.eiopa.europa.eu/sites/default/files/publications/consultati…)

applied. The equity risk charges for qualifying infrastructure equity investments are set out in Article 169 Paragraph 3 and 4 of Commissio
olatility adjustment for the Danish krone (see https://eiopa.europa.eu/Pages/News/Application-of-the-updated-represent…). The review w
miums need to be weighted with the probability of renewal.
count in the best estimate.For the component Ps of the volume measure the contract boundaries are not relevant as all premiums earned
ms in the Solvency II Delegated Regulation (https://www.eiopa.europa.eu/sites/default/files/publications/consultati…)

as the weighted average credit quality step.

crease in value of currency X against the local currency ("downward currency shock")As the forward meets the requirements in Articles 20
uities as defined in Article 168 (3a) DA, then the "equity shock" set out in Article 169 (3b) DA (i.e. to 30 % plus 77 % of the symmetric adju

orate bond and a short position in a Credit Default Swap (this would for example not be the case if there was no bankruptcy remoteness fr
eichwertig oder vorläufig gleichwertig angesehen wird, mit einer Bonität, die der Bonitätseinstufung 3 oder besser gemäß Abschnitt 1 Kap
counterparty is not foreseen.

edit assessment by a nominated ECAI is not available and where this undertaking meets its Minimum Capital Requirement, the risk factor s
r exposures included in the same single name exposure, the credit quality step should be determined in accordance with Article 186(1) or
ividual exposure should be determined in accordance with Article 186(1) or Article 186(6) of Delegated Regulation (EU) 2015/35 as applica

ds, the only liability is a loan with a bank and the insurer holds all units in the fund. The higher the leverage the more exceeds the value of
arned by the insurance or reinsurance undertaking in the segment s during the following 12 months is determined in accordance with Arti
ransfers should be made.

ed bonds B and C based on Article 187(1) Delegated Regulation (EU) 2015/35).

o true for e.g. a bond issuer owning only one commercial real estate with tenants on long leases, as the credit quality of the bond issuer w

ps introduced in article 3.Furthermore, recital (4) defines the motivation for setting up the rules on own credit quality assessment: the rec
 need to conduct the assessment / validation required by Art 261a(1)(a) and establish the procedures required by Art. 261a(2)-(4) to assess
be critical or important operational activities (see Final Report on EIOPA Guidelines on Governance, explanatory text to GL 60, EIOPA-BoS-
idelines on system of governance, explanatory text to GL 60, page 99). Hence, the more the service is provided on a frequent and regular
of the financial model and have no potential conflicts of interests. An external audit is not required. Where the governance structure allow

orbency capacity of technical provisions are requested at the level of risk sub-modules as defined in article 168 (1) of the Delegated Regul

irements for the purpose of the calculation of the supplementary capital adequacy requirements should reflect all these requirements and

premium which has thus been withdrawn from the previous reinsurer. The effect of this transaction is to release the previous reinsurer fr
des conditions which, according to EIOPA, should be satisfied when considering specific solutions. Paragraph 11 provides that those specifi
des conditions which, according to EIOPA, should be satisfied when considering specific solutions. Paragraph 11 provides that those specifi

firstassume
may type is the “fully
there are automatic switch”.
no conditions For example
attached in case of a stop loss, all the parameters are set in advance and once a certain limit is
to its use…”

e in the future.

not be appropriate. Only when the customer asked to proceed with concluding the contract despite this warning, the distributor may per
or consideration during the suitability assessment where advice is being given or during the appropriateness assessment where no advice
he customer demands and needs.

elevant, such as in the case of a unit-linked insurance contract, the underlying investment assets. Article 19(3) of Delegated Regulation 201

ct honestly, fairly and professionally and in the best interests of customers can occur even when no personal recommendation is made to
uch rebates is an inducement scheme. As such, any rebate and terms and conditions governing such rebates must be assessed in accordan
ve to the services being provided.
ctors which may increase or decrease the risk of detrimental impact on the quality of the relevant service to the customer, and which hav

nt the conflicts of interest. If the conflict of interest cannot be managed, it is important that the small insurance intermediary would disclo

may arise in accordance with Article 7, and can demonstrate how the conflicts of interest was assessed and managed to eliminate or mitig
nt complies with the criteria set out in Article 29(2), IDD.
nt is required in order to maintain continual compliance with the criteria set out in Article 29(2), IDD. If there are no changes or modificati
market conditions and customer complaints can trigger a product review. The appropriate interval of product review depends on the spe

he
e isspecific
that thesituation shouldanalyses
manufacturer be takencontacts
into consideration in order
and complaints for to determine
similar the appropriate
products. action. uses the findings of the analyses to im
The manufacturers
ts are being distributed outside the target market, manufacturers must take appropriate action.
onfirms
e-basedthat the IDD products.
investment does not prohibit the distribution
The master policyholderofmay
insurance products to
be, for instance, customer
a credit outsideorofanthe
institution target market,
association, whichEIOPA assumes
may be tha
registered

nce products are ultimately distributed, except for insurance products which insure large risks (Article 25(4), IDD). Hence, even if insuranc
d, kept for audit purposes and made available to the competent authorities upon request.
elonging to the target market. For example, the description of the target market for a travel insurance product which covers for personal i
t, the financial and non-financial objectives and investment horizon of the customers belonging to the target market. Further criteria to de
3a of the Commission Delegated Regulation (EU) 2015/35 providing that “Exposures in the form of bonds and loans to Member States' reg

ct property is exposed to Windstorm and Flood perils, a total of 4 events to be considered in the natural catastrophe risk sub-modules. Ca
transactions or transactions required to be reported in all circumstances. Reading the instructions this way, the example given in #2774 b

erzekeringsactiviteit bij FinFactor geldt zolang EIOPA geen antwoord formuleert op hogerstaande vraag. FinFactor NV kijkt vol interesse ui

n the
em basis of a mandate
"Reinsurance from another insurance undertaking or insurance intermediary duly authorized to distribute insurance products,
Recoverables".

454 given the

timately for cell
risk FC0220,
exposure“The protected
is brought backreference originalthe
or stays within exposure
financial(direct exposure) shall be deducted from the exposure to the origina
conglomerate)”.
lating the SCR for each individual counterparty exposure in the concentration risk module in the market risk SCR; As we read Article 400, h

hould only be filled in if we are buying something/we are buyer and not in the case we were sellers? Because in this way we will have paym

le on the EBA website (here).

group QRTs that would be much appreciated.

or collective investment schemes) required for S.37.02.04 allocation?

t of countries of the same reference date. Thus Q4 2022 S.12.02 and annual submission 2022 S.12.02 should have the same breakdown (s
nd to payments to policy holders past their due date, as those payments to policyholders are no longer within the technical provisions.Plea

using metric ei1930. For a report, which reporting currency is Euro may be represented as follows: Q1W2E3R4T5Y6U7I8O9P0 2023-12

her validations and EIOPA suggest undertakings to always taking into consideration all materials available when filling their reports.

d in their label and MD metric details. Furthermore, this modelling applies only to the specified column, instead of the entire table. Theref

ns Identifier)).Please also see 2936 - European Union (europa.eu) on NACE codes.

 efinition of property for the physical risk KPI (Q&A 2782). In addition, as long as the assets are to be classified under CIC 9, C0296 is to be

Directive” is to be used.

insurance products in the host Member State and from an insurance undertaking which is not authorised to sell products, does not obviat
erables.

The last sentence, which should refer to “lines of business" in plural, means that the LoBs included to reach the 90% threshold should be t

ure, e.g. as claims corrections.

fore, the alternative valuation methods referred to in Articles 10(5), (6) and (7) DR cannot be applied to intangible assets. ​

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
s EIOPA expects the format to be in decimal values. ​

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
 as unique codes with no leading tailing or double whitespaces.
f the home Member State – has been covered by Q&A 761.​
tric column with such context, rule ensures that Number of fund is provided for this row.

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.

df/Instructions_for_ECB_add-ons_1.zipER0421Gross claims paid in the current financial year relating to claims incurred before the current
ultiple economic actives described in one or more categories of NACE is provided for by Eurostat (ISSN 1977-0375 NACE Rev. 2 - Statistical

ons and be performed using adequate, applicable and relevant actuarial and statistical methods.Further provisions concerning the assump

s.A detailed description of the methodology to derive the representative portfolios is available in EIOPA’s Technical Documentation on the
nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.

orting by undertakings on their investments according to the 4-digit NACE codes.

l. EIOPA agrees the progressive section number (C0030) should be the same for all LoBs within the same section. C0040 and C0050 are o
0440 should be empty.

is inconsistency, in some specific cases, could breach the specific purpose of the threshold in C0155. Considering the threshold relates to t

.12.01.01.01, c: C0040, r: R0120} + {t: S.12.01.01.01, c: C0050, r: R0120}. EIOPA will consider adding the relevant validations for S.12.02 C0

shall present information on the extent to which quantifiable risks of the undertakings are not reflected in the SCR. In accordance with A
40) should be equal to the sum of all rows of E.04.01 EC0020 and EC0030 + ER0050/EC0060 of the Q4 return. I.e., once S.29.02 becomes a
ds which are specific to the Danish bond market and which are tracked by the Nykredit covered bond index.The country portfolio consists o

dd-ons_1.zipER0421Gross claims paid in the current financial year relating to claims incurred before the current financial yearTotal gross c

is called the 'dynamic VA' (DVA) approach. When an undertaking keeps the VA constant in its model, it is called a 'static' or 'constant' VA a
 d costly adjustments to the reporting please note that changes in the instructions are not possible at this time. It will be reviewed in the fu
al estate services falls under the equity risk sub-module. ​

l material risk.In case a look-through approach cannot be applied, please refer to the Article 84(3) of the Delegated Regulation (EU) 2015/

nal
nal Commission
Commission Decision
Decision cannot
cannot prejudge
prejudge the
the position
position that
that the
the European
European Commission
Commission might
might take
take before
before the
the Union
Union and
and national
national courts.
courts.
nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
re part of the undertaking's risk mitigation policy pursuant to that paragraph, the derivative should be treated in the counterparty default

d management of an UCITS fund, and that they can provide as an ancillary activity also portfolio management in accordance with the prov

the asset as the composite of separate components, the determination of which of the standard formula risk sub-modules apply depends

ote that a revaluation of the put option under the stressed scenario only by means of the intrinsic value of the put option would not be in
es to consider so as to better determine which ones to focus under DORA. Finally, we understand that once a function covers one of the th

group of customers in the identified target market during the product approval for insurance products with a sustainability-related profile

. In both cases, it is expected filer would split the information by the Line of Business and Cyber Risk Coverage and report it in separate row

econdly and last but not least, the European Commission strongly states that an insurance product can be considered as being compleme

Member States' central government and central banks denominated and funded in the domestic currency of that central government and

benefits (FDB).The following answer is based on the assumption that the smoothing mechanism relates to the determination of FDB.As per
 erpret
ke, Union
river law. The
and canal views
vessels in expressed
the contextinofthe
theinternal
risk of Commission Decision
a vessel collision;- cannotoilprejudge
different theoffshore
and/or gas position platforms
that the European Commission
in the context of the rim
erpret Union law. The views expressed in the internal Commission Decision cannot prejudge the position that the European Commission m

nternal funds links closes. We would like to make available a similar fund but are unsure whether this would create an obligation to produc

ables/payables or in the best estimate/recoverables. ​Additionally EIOPA wants to underline that according to Q&A 1853 everything relate

d as the composite of discrete components, undertakings should where appropriate apply the relevant stresses to each of these compone
aluation of validation rules and interval arithmetic (https://dev.eiopa.europa.eu/Taxonomy/Full/2.7.0/Common/EIOPA_XBRL_Taxonomy_D

rize anyone to receive a payment due to him/her “on his/her behalf”Accordingly, if the client entitled to a fee refund from the insurance u

ing programs and facilities to which the item constituting the exposure does not belong and for general credit assessments for the issuer.

w of the type of input instrument used (government bond/swap) and their respective tickers from Refinitiv (RIC-codes) to access the data f

the EPIFP is indeed equal to 5.

binding authorities which cover Kidnap & Ransom / Piracy Loss of Hire and Marine Hull & Machinery War / Loss of Hire, which provide insu

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.

acks in the expense shock scenario assumes that the kickbacks are paid unconditionally and do not contain a clawback provision. ​
d not assume that “all the related undertakings cumulated according to Article 335(1)(f) fall under the same single name exposure" becau

y II does not differentiate the determination of surplus funds according to whether business is in run-off or not. In addition, national spec

in accordance to the management action plan modelled in the best estimate. The models should be backtested in some way.
nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.

ted at group level under the Solvency II regime.

rows R0590 and R0610 (minimum consolidated group SCR) will be the same. The total group SCR on row R0680 will be the sum of the min
R0250) as usual. Future changes on the BE due to changes of the VA should also be reported in R0100 (R0250).

Issuer/borrower name” and “C0060 Identification code for issuer/borrower” shall be used. With regard to dealing with price gains on rep

or subordinated debt issued by a direct or indirect shareholder results in an encumbrance.2. If an insurer has provided directly or indirect
net (realised) gains and losses should include gains and losses from assets sold or matured during the period excluding interest, dividends

be in the scope of the spread risk sub-module.

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.

d never lead to the recognition of a best estimate liability, as insurance and reinsurance shall be recognised only at the date the undertaki
the solvency balance sheet (S.02.01, R0040, C0010). This is the amount requiring a demonstration that it is probable that future taxable pr
to guideline 0, still have to take realistic discontinuity options into account.

ertaking not applying any of the measures. Where the standard formula is used, this requires recalculations of the scenario based risk mod

s should benefit from the risk-mitigating effect of the cover. Therefore, Example 2 is not correct. Regarding Example 3 and Example 4, the
hat information is not possible. As the stress scenario includes situations where many undertakings would be affected by a deterioration in
n Guideline 19.

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
sset in the Solvency II balance sheet, would not fit into these categories.3. As per the above, if withholding taxes result in a deferred tax as

ncy II Framework distinguishes between an Insurance Holding Company (IHC), a Mixed Financial Holding Company (MFHC), and a Mixed A

or fulfil an insurance contract.

the contract performance, the scope of the IDD is given (Art. 2 (2) letter a IDD).

hey would reduce the amount available for the protection of the customers.Whereas the IDD only requires re-/insurance intermediaries to

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
tion activities for individual customers, as well as the design of tailor made contract at the request of a single customer shall not be consid
nsion arrangement. The representative of the group should, promptly after enrolment of the member in the group insurance, provide, whe
own in the IDD are complemented by national rules which may introduce a stricter standard with regard to the registration and profession

tion between the parties. Recital 48 also explains that the IPID represents standardised information about non-life insurance products and
 combined cash flows produced by the collateral assets and the derivative transaction.

internal model results were considered. The subsequent results were discussed by EIOPA’s members and shared with national insurance a

ently stable in value. The latter particular holds for commercial real estate, which is quite a cyclical market with potentially huge price drop

ss causes clients/customers. It is only "other financial losses", i.e. financial losses not covered by any other more specific classes, that are i

Delegated Regulation (EU) 2015/35 the modified duration for the due loan should be set to one year. In accordance with paragraph 3 of th

me of the liabilities which in turn is assumed to be related to the operational risk of an undertaking (the operational risk in the standard for
pervisory judgement as available to cover the group Solvency Capital Requirement.The National Competent Authority has the right to esta

with the accounting consolidation method. For the purpose of the calculation of the Solvency Capital Requirement of B ("solo SCR") the e

resulting change in the value of those assets.

note that EIOPA intends to develop further the look-through guideline to consider a more general case than the one specifically described

. In the example in paragraph 3.70, the sub-module is the equity sub-module and in case described in this question the sub-module is the
h approach via Article 84(2)(a) DA.Please note that EIOPA intends to develop further the look-through guideline to consider a more gener
ements. This expectation is to be read in conjunction with “Article 274(4) (k) and (l) of Commission Delegated Regulation (EU) 2015/35 of 1

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.

ering the volume measure calculation should include (i.e. be gross of) reinsurance commissions.

5/2013, where the guarantee meets the requirements set out in Article 215 of Delegated Regulation 2015/35

r a value calculated in accordance with Annex III of the Regulation. The structure of the formula in article 116 paragraph 2, as well as form

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
 isting contract (see Article 9(7) of Delegated Regulation (EU) 2017/2359).
yregistered
interpret Union law. The views
intermediaries. In anyexpressed in the
event, Article internal
3(6) secondCommission Decision
subparagraph cannot prejudge
IDD provides the positionhave
that intermediaries thattothe European
inform Commiss
the competent
eyfor
interpret
[…] an Union law. The
appropriate views expressed
standard of consumerin the internal Commission
protection”. Decisioncompliance
The manufacturer’s cannot prejudge the position
with Article that
25(1) of thethe European
Directive Commiss
2016/97/EU
duct before it is marketed or distributed to customers. The different requirements of Article 25 IDD are specified in more detail inCommiss
y interpret Union law. The views expressed in the internal Commission Decision cannot prejudge the position that the European the Dele
ydinterpret Union law. The views expressed in the internal Commission Decision cannot prejudge the position that the European
Regulation (EU) 2017/2358). An adaptation of an existing insurance product may concern essential features of the product, such as the Commiss
yailor-made”
interpret Union law.would
product The views expressed
therefore in comply
have to the internal
with Commission
the product Decision
oversightcannot prejudge the
and governance position that
requirements setthe
outEuropean
in Article Commiss
25 IDD in
yisinterpret Union law. The views expressed in the internal Commission Decision cannot prejudge the position that the European Commiss
left to insurance intermediaries and insurance undertakings to organise the process of assessment in a way that allows it to determine
y interpret Union law. The views expressed in the internal Commission Decision cannot prejudge the position that the European Commiss

n of which of the standard formula risk sub-modules apply depends on whether the debt or equity characteristics predominate in an econ
ment. This is without prejudice with the stricter requirements introduced at national level in order to tackle with the risks that may arise at
tation in the future. In addition, as both PBV66 and PBV67 have fallback values assigned to the c0060 and c0070 respectively, it is possible

has real expenses which are permanently and systematically higher than those projected for best estimate valuation, it should base the a

rance of large risks1 . Furthermore, Article 25 IDD does not apply to insurance products, which consist of the insurance of large risks. Besid
y interpret Union law. The views expressed in the internal Commission Decision cannot prejudge the position that the European Commiss

orth to mention the following: According to Article 45(1)(c) Solvency II the undertaking needs to demonstrate in its ORSA the significance w

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
nked and index-linked contracts are selected in the best interest of policyholders and beneficiaries taking into account any disclosed policy

e SCR of the related undertaking (Article 222 of the SII Directive, and Article 330 of the Delegated Regulation). Furthermore, the eligible ow
of contract boundaries assessment.
he UK should not be treated differently for the Non-life catastrophe risk sub-module.

llary insurance distributors, such as car dealers, can distribute both insurance products. However, there are certain conditions to be obser

on (EU) 2015/35.

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
insurance intermediaries.Nevertheless, it is important to emphasize that Article 3(2) of the IDD provides the possibility for Member State
nvested directly or through some intermediate party/parties (i.e. indirectly) in own funds items of the insurer.The amount to be deducted
a holding company as an IHC. Nonetheless, there is a quantitative component in the definitions that should be considered in the assessm

ctive refers to the groups of classes listed in Part B of Annex I (Non-Life; and Life Insurance). The National Competent Authorities may gran
nnal
beCommission
found in theDecision
XBRL Filing Rules
cannot point V.8
prejudge “Direct
the URLthat
position to download the Solvency
the European Commissionandmight
Financial
takeCondition Report
before the Union(SFCR).
and national courts.

ad risk sub-module or the counterparty default risk module. In particular, it may be classified as a type 2 exposure in the counterparty def

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.

me as before: Market value of total assets – other liabilitiesPlease remark that these statistics will be replaced by new statistics fully based

(EU) 2015/35, insurance and reinsurance undertakings shall value assets and liabilities in accordance with international accounting standa
i.e. identifying some expenses during the projection where inflation is not relevant, the impact for these expenses should be nil since infla

happen that this amount is negative if both legal right of offset and demonstrable intention to settle net exist.Please see also instructions f

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
tion purposes, then it would not be possible to accurately make this granular analysis and all expenses should be stressed.
nses during the projection where inflation is not relevant, the impact for these expenses should be nil since inflation does not affect them.

) 2015/35 should be considered.The calculation of the up, down and mass lapse stresses should be performed on a per policy basis, althou

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.

infrastructure investments, the debt value does not need to be added to the infrastructure value shocked for calculation of the capital req

tive selection of natural or legal persons who can provide insurance distribution on an ancillary basis. IDD excludes specifically only credit i

ed as "underlying asset category" (C0030).

centage of par amount Solvency II price" plus "Accrued interest".

bligations takes place. The premium risk volume measures of the reference undertaking may therefore differ from the premium risk volum

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.
_EIOPA…Please be aware that provided the Bosnian Convertible Mark meets the requirements of Article 188(5)(b) of the Commission Dele
he IORP II Directive) how their decision to invest in crypto-assets complies with the investment rules set in Article 19 of the IORP II Directiv

's risk-free rate, can be used as a basis for tailored adjustments to reach the relevant discount rate for the asset, as long as the proper adju

Regulation (EU) 2015/35 is not applied'.

m Capital Requirement calculation in table S.28.02.01.05 does not directly depend on the notional MCRs amounts in table S.28.02.01.06.

ergrund moechte ich Sie zur Beantwortung Ihrer Fragen auf EIOPAs Leitlinien für die Beschwerdebearbeitung durch Versicherungsvermittl

timate Forward Rate.

nal Commission Decision cannot prejudge the position that the European Commission might take before the Union and national courts.

multilateral development banks referred to in paragraph 2 of Article 117 of Regulation (EU) No 575/2013 or international organisations re

the contract performance, the scope of the IDD is given (Art. 2 (2) letter a IDD).
tion CP-14-052 ITS on regular supervisory reporting for further information.

0110/R0620 (old Q3) + C0110/R0630 (old Q4) (+ C0110/R0640 (old Q5). However please note that this validation is not part of the validati

organisations referred to in Article 118 of Regulation (EU) No 575/2013, where the guarantee meets the requirements set out in Article 21

een amended and this points are identified as being the same data points in the validations file https://dev.eiopa.europa.eu/Taxonomy/Fu

markets or multilateral trading facility where the asset is listed in, the country shall be the one of that regulated market or multilateral tr

n template S.11.01.

nt in the Asset-Liability Management analysis to be performed by the undertaking. The undertakings need to be prepared to justify its dec
other financial undertakings, including non-regulated undertakings carrying out financial activities”, including the ones in accordance with

ecessarily the same as solo level).As for cell “A14A” in SCR template it should only be used for the “Amount of the adjustment for a divers

ments of all non EEA insurance and reinsurance undertakings (both using Solvency II rules and not using Solvency II rules) regardless of the

cases the identification of a participation will be the same both from the perspective of the participating undertaking as an individual entit
 solidated data determined in accordance with Article 335 of the Delegated Regulation. In the exceptional case where there is no group sta
solidated data determined in accordance with Article 335 of the Delegated Regulation. In the exceptional case where there is no group sta

ore than one country, the country shall be the one of the most liquid regulated market. This definition is no longer linked to the references

n is needed internally, at least to comply with SCR calculation if the undertaking is using the standard formula.

on costs are - by definition – not part of a fair value. Accordingly, in order to achieve a fair comparison of actual Solvency II values and hist

e with-profits element of the premiums invested within a with-profits fund).

ear (usually 1 January 2015) should be reported;  in the specific case of templates S.28.01 and S.28.02, the amounts to be reported quarte
 of the swap.

aterial RFFs, even if only the detail of SCR B2A will be transmitted for only the RFF with the most material SCR. Furthermore, the concept o
B1-B1B). As underlined, C1 deducts the Liabilities (including the loss absorbing capacity of technical provisions) while for D1 the deduction

tional Solvency Capital Requirement or sectorial capital requirement, notional Minimum Capital Requirement or sectorial minimum capita
described the Pre-LEI (assigned by UNIONCAMERE, italian Pre-LOU) should be used.

nnual version of own funds templates, as published in the Final Report in July 2012.”

30 and CQS16 are correct. L7A from S.02.01 should not include A3 (Index-linked and unit-linked insurance) from S.12.01 as that amount is

method. B26= A1+A2+A3+A4+A6+A8+A9+A15+A16”.

be reported” Finally, we require cash and deposits per bank: “only one line per pair(bank, currency) is to be reported”, so for each combi
act dimension multiplied by the number of contracts reported in that line.If the contract is a bespoke one, for example one contract with t

ternal models.
dditionally, for all (controlled
of its own portfolio. andinsurance
How each not) participations in non EEA
and reinsurance insurancewill
undertaking and reinsurance
attribute undertakings
the CIC code is notall local capital
relevant requirements,
to EIOPA mi
as long as the

er the up-shock and B2 and B2A represent the sum for all currencies of the value of assets and liabilities after the down-shock;- Only th

method. B26= A1+A2+A3+A4+A6+A8+A9+A15+A16”.

 tem by item;- The assets held by undertakings consolidated in accordance with Article 335 a-b-c of Delegated Regulation 2015/35 shall

R calculation at any time during that year. EIOPA would like to emphasise that it is for the undertaking to decide on the appropriate refere
hes determines the distribution of losses during the ongoing life of the transaction or scheme;”Article 4(1)(67) of CRR indicates that a tran

he current methodology. The VAs for the stress scenarios are based on the asset stresses for those scenarios. The VAs are not stated explic

amental spread for the portfolio. The weights used could be the products of the market values and the [modified] durations. Assets from t

first working day following this holiday. Currently the 2018 EIOPA holidays are available via the pageSend us your enquiry. The calendar of

he UFR is available. In the methodology for the derivation of the UFR the limit to annual movements of the UFR of 15 bps applies without e

cause no material exposure to any currency currently not on the list was identified. Materiality was checked with regard to the overall tec

used are identical to the ones we applied, but they were apparently not converted from continuous to annual compounded rates.

unt in the projected term structures for 31 March 2018 onwards.Moreover, it should be taken into account that further changes of the UF
 option included in the bond or loan resulting from a spread increase.

back matching adjustment, volatility adjustment or transitional measure on the risk free rate under Article 308 (c) of the Solvency II Direc

back matching adjustment, volatility adjustment or transitional measure on the risk free rate under Article 308 (c) of the Solvency II Direc

es that treatment for goodwill.

cts of Greek insurers or groups that were sold in insurance markets outside of Greece.

et the requirement set out in Article 73(1)(g) respectively 77(1)(g).

roval in accordance with Article 79. If in doubt firms should consult their NSA.

require the initiation of insolvency or any other procedure which would prejudice the continuance of the undertaking or its business as a g

aw or national administrative interpretation. Not every provision of a function or service to an undertaking by a service provider will fall w

implement them step by step during this phase.Please refer to the section ‘Feedback Statement’ in EIOPA Final Report on Public Consulta

nd Unit Linked technical.

a). If sensitive to risk, even if capital charge is zero the amount should be reported.It is important that the amounts reported under colum
 as a 100% share of insurer C and is in turn 100% owned by A, and both are included in the consolidated data for the calculation of the gro

Directive 83/349/EEC"). It should also be noted that if a significant influence is exercised by an undertaking according to Article 212(2) of
hird-country insurance and reinsurance undertakings included in the scope of method 1, independently of whether the third country has b

pervision. Also, where an undertaking is at the head of a group at which group supervision has to be exercised, then its assets and liabiliti

a non-equivalent third country.

nncould
applied (if any)
adopt in the sub-modules
a position different fromonthe
which
one this sub-module
expressed in suchdepends.”(Source: https://eiopa.europa.eu/Publications/Guidelines/Outw
Q&As, for instance in infringement proceedings or after a detailed exam
18(3) paragraph 2. Art. 18(3) paragraphs 2 and 3 do not exempt from the application of Art. 18(3)(c), but specify how Art. 18(3)(c) shall be

the obligations within the contract boundary. In this case the cash-flow projection should run until expiry of the obligations, i.e. until deat

calculations:1. calculation of gross SCR solo and net SCR solo at sub-module level for up and down scenarios of each (re)insurance unde

en the adjustment for the loss-absorbing capacity of technical provisions is zero.

on the allocation of credit assessments of ECAIs to an objective scale of credit quality steps under Article 109 (a) of Directive 2009/138/EC
e 2009/138/EC of the European Parliament and of the Council).

e and pension entitlements) are material. If one of the features is clearly more material in relation to other then option 5 should not be us
all RFF/MAP and remaining part,◦Where the undertaking applies the simplification at risk module level to aggregate the nSCR of the RFF/M

re the reporting year. Claims without any incurred amounts shall not be taken into account.For this reason, the number to be reported ca

n the Life technical account this item explicitly includes the life assurance provision (mathematical reserve) and it should also include the t

irements.In
financial fact company
holding the R0130may
to R0440/C0100 are to
use the solvency be seen bellow
requirement C0110.
of such Please note
a sub-group thatofthe
instead thecolumns codes
sum of the are only relevant
requirements forindividua
of each the link

phase and #99 in the final instructions). In case of doubt, any specific classification has to be discussed between each group and the group
module are zero.Otherwise the treatment set out in Articles 176 and 184 to 186 of Commission Delegated Regulation (EU) 2015/35 applie
module are zero.Otherwise the treatment set out in Articles 176 and 184 to 186 of Commission Delegated Regulation (EU) 2015/35 applie

egional government or local authorities, the CIC would be 13 or 14, respectively.

y be liabilities for accounting purposes. Subordinated liabilities are not an example of a source of differences because they are also liabiliti
 ve capital. This is what is calculated here and should not be replaced with r0700,co110.

al flows.EIOPA believes that the reference to technical flows is correct both in para 1.41 and reflected in Case 7.

mine the capital required for gross of reinsurance windstorm risk for the individual countries and territories in the template and then deter
ed to index-linked and unit-linked business. In R0060 and R0130 the net impact on EoAoL of the amount of the assets held by index-linked
visions. However, in R0360 the amount refers to technical provisions (i.e. including best estimate, risk margin, technical provisions calculat

he contract or in the reporting currency of the insurer will be the same as long as the numerator and the denominator are consistent, i.e. i

rent does not exist as the bond is issued by the ultimate parent, therefore emptyf) bond issued by a government agency: C0240 = emptyh
e pattern 'CAU/{Code}' the implementation decision for the EIOPA XBRL taxonomy.For further details regarding DPM/XBRL implementatio
ss should leave cell R0070/C0020 of QRT S.23.01.01 Own Funds blank. UK general insurance undertakings should report all accumulated p

used as the reference for valuation purposes.

nd is part of a regulated market or multitrading facility in the Netherlands, than the country code of the Netherlands "NL" should be used.
est rate risk but in the credit risk.

ervisory reporting - DPM and XBRL

CMS), Credit Default Options (CDOp). Assets under this category are not subject to unbundling.

ve ID Code.

or example 'AB222/+/3'.

dards
he that recognise
Solvency some insurance contracts as investment contracts, and therefore currently not includes these amounts in the referre
II Directive.
he relevant supervisory authority on the basis of Article 254 of the Solvency II Directive, according to which supervisory authorities shall ha
g part" is used consistently in all QRTs, in accordance with Article 217 of the Commission Delegated Regulation 2015/35.3) As regards the
sactions that do not impact any RFF or MAP, as provided in GL 15 of EIOPA Guideline on group solvency. In all cases the balance-sheet for t
re comparable to SF users and should report C0350). The table to use is the one as published in Commission Implementing Regulation (EU

n and other risk submodules as appropriate. In the Explanatory text of the Guidelines examples on deductions and SCR calculation are prov

of the Commission Delegated regulation 2015/35), R0540 (Article 336 point (b) of the Commission Delegated regulation 2015/35), R0550 (
nnex II as well.Please refer also to Q&A 571.

cultative policy conditions.

einsurance strategy changes materially or the renovation of the reinsurance contracts are performed later than the reporting date and be
pproach should be followed, i.e. code attributed by NSA followed by a variant.

not have LEI, the "None" option with an alphanumeric unique code need to be reported. The technical details for reporting these elements

transitionals can be higher (because of new deferred tax assets) or lower (because of the limits in the Directive (1/3 of total OF) which mig

owever it is considered that the values can only relate to “Insurance with profit participation” in R0250 which is the reason why in the Ins

which might apply for undertakings breaching the SCR) than the amount before transitionals. We have the same problem with SCR for und
ny lines as needed, in particular one by LoB. Please note that both C0010 (code) and C0070 (LoB) are natural keys of this template4. No,

y in the cell for longevity risk.

- S.29.01.R0250 is a standalone item and intends to allow the reporting of any remaining variation in the excess of assets over liabilities

hich VA is not applicable) + BE of contracts for which VA applied, before the application of VA (example assumes no other measures) + risk

“Total sum insured” is calculated using the same methods as used for the calculation of the premium, which should reflect the actual risk

the document
nition within
of remaining a timetable
part to across
is the same be announced in future.The
templates.In non-inclusion
reality your assumptionofthat
the the
validation
sum of in the question
material was part
RFF + MAP of this step-by-ste
+ Remaining Part will

e the templates request the information of the total EEA countries and total non-EEA countries. The exception is when information regard

S.19.01 if a company is authorized only for 5 years in a line of business, the previous non applicable years should not be reported. Howev
o give a complete vision of the risks in the investment portfolio and the risk mitigating strategies followed through the use of derivatives,

ted regulation 2015/35).

s in excel file and the “filing rules” in the website under: Solvency II Validations.Supervisory reporting - DPM and XBRL

llective Investments Undertakings, the issuer code is the code of the fund manager (as described in the Instructions).

and the @decimals attribute (used for tolerance) of the above table are two different concepts.
e of code and code, etc.

– Credit derivativesL – Liabilities.

be the date for which the information relates to. 3. Wrong data should always be amende

nsider any fees/commissions involved. This amount could be positive, negative or zero.

g. a unit-linked product) accumulates money for retirement using a tax advantage related to pensions;- If the future payments are explic

d 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 need
s defined in Article 230 of Directive 2009/138/EC is used exclusively. When method 1 is used in combination with method 2 as defined in A
-sheet, should be followed when describing the qualitative explanation of the main differences between the figures reported in the openin

for example minimum return rate on investment) and not with reimbursement for insured event. As death benefit is reimbursement for in

tings which are exempt from the application of that Regulation.A list of the registered or certified credit rating agencies can be found on t

the local supervisory authority.

egated managed account or the purchase of a regulated investment fund) is not directly relevant for the purpose of defining the outsourc
king and its portfolio. The term "additional assessments" does not necessarily require the undertaking to duplicate the assessment perform
asset class of instruments concerned and the materiality of the exposure.
erivative itself). Speculative
onal competent authority toactivities,
engage withsuchthe
as naked short authorities
supervisory sales, excessive leverage
that may or arbitrage
be involved strategy-driven
on this products
case to ensure with of
consistency high frequen
supervisor

t. However,apart
document, predictability
from the of the cash-flows
formula can also be
for instantaneous achieved The
loss.EIOPA: the other types
potential of revenue
losses refer toasthe
listed in point
weighted sum(a)insured
of Art. 164a
"WSI"(2).
as defined i
3 / WSI3 = 0In case 2, L(peril,country) = sqrt(WS1^2+WS2^2+2*0.5*WSI1*WS2)=1.65Example 3:We don't know to which zone we can assi
at normal accounting conventions should not be applied, unless otherwise stated in Articles 9-16.

ation or last reported asset allocation, as applicable, and that exposures and risks are not expected to vary materially over a short period o

gations which cover employment risk, insufficiency of income, bad weather, loss of benefit, continuing general expenses, unforeseen trad

hen calculating the solvency capital requirement.

ble.(d) The Commission is proceeding with the adoption of an amendment to the Solvency II Delegated Act under which only positive reco
n Group Solvency would be helpful when assessing own funds. You can also refer to the answer provided to Q&A 438 (published in 2017)

se regulated undertakings. This means that regulated undertakings from OFS are not part of the Diversified SCR (Article 336(a) DR) for whi

e too optimistic with respect to the possibility to reduce costs.

o use, provided they comply with Articles 88 and 89 (if captive).Although the term "closed list" is not mentioned in the Regulation, the Dire

equent and regular basis, the more likely it is that the activity is considered to be outsourced.
he governance structure allows, the undertaking itself can conduct the validation

ational laws, including Article 2209 of the Romanian Civil Code in this regard.
cludes the requirement that the collateral is of sufficient liquidity and is sufficiently stable in value.Commodities, aircrafts and other vehicl
r. 2 and Article 187 Par. 3 of Commission Delegated Regulation (EU) 2015/35 set out a specific treatment for exposures (in the form of b

lying risks can meet the requirements of Article 210(2), as the remaining currency risk is reflected in the currency risk module of the SF, if t

ve investments.· All assets other not covered in the interest rate risk, property risk or spread risk sub-module· Assets and indirect e
ragraph 3 and 4 of Commission Delegated Regulation (EU) 2015/35.3.The legal provisions for the content of a prospectus are outside the r
ted-represent…). The review will also reconsider the durations used in the calculation.

elevant as all premiums earned during the following 12 month are included, irrespective whether they stem from existing or new contracts

the requirements in Articles 208 to 215, the change in its value in accordance with Article 75 Solvency II resulting from the downward curr
us 77 % of the symmetric adjustment) has to be applied to the NAV.

s no bankruptcy remoteness from the issuer)the corporate bond would have to be included in the calculation of the capital requirement fo
besser gemäß Abschnitt 1 Kapitel II dieses Titels entspricht."This correcting act is available here: http://eur-lex.europa.eu/legal-content/D

Requirement, the risk factor shall be determined in accordance with Article 180(4). Depending on the solvency ratio the resulting risk fact
ordance with Article 186(1) or Article 186(6) of Delegated Regulation (EU) 2015/35 as applicable.
ulation (EU) 2015/35 as applicable.On this basis the further calculations described in Article 182(4), 185, 184 and Article 183 should be perf

the more exceeds the value of the bonds which are "shocked" in the relevant sub-modules of the market risk module the value of the fund
mined in accordance with Article 116(5) In this case, V(prem,s) can be indeed determined as 55+FP(existing,s)+FP(future,s) in accordance

it quality of the bond issuer will depend on the same factors as the market value of the property, and these will include the factors mentio

dit quality assessment: the recital clearly defines the motivation of a requirement as given by article 4(5) and only addresses the standard
ed by Art. 261a(2)-(4) to assess whether the investment is (still) “qualifying” and apply the corresponding risk charge.
tory text to GL 60, EIOPA-BoS-14/253, page 100). Proportionate to the responsibilities of the provider, a requirement may involve a prof
ed on a frequent and regular basis, the more likely it is that the activity is considered to be outsourced and therefore Article 49 of the Solv
he governance structure allows, the undertaking itself can conduct the validationAlternative 1 would be inappropriate in this respect as th

168 (1) of the Delegated Regulation. In this case the calculation of the future discretionary benefits has to be done on the more granular le

ect all these requirements and the same should apply to calculate the consolidated group Solvency Capital Requirement of Solvency II Dire

ease the previous reinsurer from any liability in respect of the unexpired portion of the risks which were accepted in the preceding year a
h 11 provides that those specific situations should be properly discussed with and approved by the group supervisor.If you consider being i
h 11 provides that those specific situations should be properly discussed with and approved by the group supervisor.If you consider being i

ance and once a certain limit is reached there is an automatic switch between one underlying investment asset, such as a fund, to a predefi

rning, the distributor may perform the sale.

assessment where no advice is given.

3) of Delegated Regulation 2017/2359 contains requirements for records to be kept in relation to the appropriateness assessment, in parti

al recommendation is made to the customer.The assessment must consider all relevant factors that may increase or decrease the risk of de
s must be assessed in accordance with Article 29(2), IDD to ensure that it does not have a detrimental impact on the quality of the relevan

the customer, and which have potential to impair compliance with the insurance undertakings duty to act honestly, fairly and professiona

nce intermediary would disclose the conflict of interest to an affected customer in accordance with Article 28(3) of IDD and Article 6 of De

managed to eliminate or mitigate any risk of damage to the interests of a customer.

e are no changes or modifications to the inducement scheme, the frequency can be appropriately extended, where no other indicators (su
ct review depends on the specific products, its distribution and its target market. Whereas the IDD does not impose a specific frequency t

e findings of the analyses to improve the insurance product.

get market,
ation, whichEIOPA assumes
may be that or
registered distributing insurance intermediary
not as an insurance products to customers outside
or an ancillary of the target
insurance market depending
intermediary is an exceptional event insuranc
on whether if the pr

IDD). Hence, even if insurance products are distributed by ancillary insurance intermediaries exempted from the scope of the IDD, the m

uct which covers for personal injury should describe customers that do not have a supplementary healthcare insurance or other insurance
t market. Further criteria to define the target market may also include the payout characteristics of the IBIP (e.g. life long payments, lump
d loans to Member States' regional governments and local authorities not listed in Article 1 of Implementing Regulation (EU) 2015/2011 sh

astrophe risk sub-modules. Can you please confirm whether the aggregate limit should be applied as per Approach (1) or (2) below? Appro
the example given in #2774 becomes applicable as a reportable IGT in S.36.05 as it meets with the criteria set in point 1 above – i.e. the P

Factor NV kijkt vol interesse uit naar uw antwoord en dankt u om deze vraag met bekwame spoed te behandelen.

distribute insurance products, or certain classes of insurance, as applicable, in the respective host Member State on the basis of a horizont

m the exposure to the original borrower in the columns of ‘Eligible credit or insurance risk mitigation techniques’. The indirect exposure s
SCR; As we read Article 400, however, this article instead would seem to state that certain large positions should be excluded from the ris

e in this way we will have payments collected.

d have the same breakdown (same list of countries), even if the annual return will only be submitted later.Please see further information in
n the technical provisions.Please note that this carries over to the split of the recoverables in the business types in rows R0280 – R0340.

E3R4T5Y6U7I8O9P0 2023-12-31s2c_CU:EURIn general, all monetary facts in an instance document must point from unitRef attribute to

hen filling their reports.

ead of the entire table. Therefore, information on the currency in which values of this column are denominated is provided by another col
ed under CIC 9, C0296 is to be filled in according to the instructions.

sell products, does not obviate the need for the latter insurance undertaking to comply with the aforementioned Solvency II requirement
the 90% threshold should be the most material ones in terms of technical provisions.

ngible assets. ​

Union and national courts.

Union and national courts.

 Union and national courts.
Union and national courts.

ms incurred before the current financial yearTotal gross claims paid year-to-date, net of salvage and subrogation, excluding expenses. This
-0375 NACE Rev. 2 - Statistical classification of economic activities in the European Community)."

visions concerning the assumptions underlying the calculation of technical provisions are set out in Article 22(1) DR. This includes conditio

chnical Documentation on the RFR Methodology (ANNEX F).The representative portfolios are representative for the entire insurance secto
 Union and national courts.

ection. C0040 and C0050 are only relevant within the context of a wider reinsurance program, i.e., if the treaty does not belong to any rein

ering the threshold relates to the breakdown of S.31.01 in different rows, the numerator should be defined based on S.31.01 data as descr

vant validations for S.12.02 C0030, C0060 and C0160 in the future.

he SCR. In accordance with Article 37 of Directive 2009/138/EC supervisory authorities may exceptionally set a capital add-on for an insu
 . I.e., once S.29.02 becomes available through annual reporting, investment revenues not attributed to the policyholder (ER0050/EC0060)
The country portfolio consists of all bonds held by Danish insurance undertakings reporting under Solvency. Within the Danish country corp

rent financial yearTotal gross claims paid year-to-date, net of salvage and subrogation, excluding expenses. This shows the gross claims pa

lled a 'static' or 'constant' VA approach (CVA).​

me. It will be reviewed in the future ITS amendments.Regarding your question on S.08.01 and the reporting of C0340, C0350 and C0280 – w

egated Regulation (EU) 2015/35.

ee Union
Union and
and national
national courts.
courts.
e Union and national courts.

e Union and national courts.

ed in the counterparty default risk module and not in the spread risk module.The term credit derivative is not further specified in Commiss

nt in accordance with the provisions of the legislation governing the capital markets; the UCITS management companies which pursue the

k sub-modules apply depends on whether the debt or equity characteristics predominate in an economic sense.

he put option would not be in line with a market-consistent -valuation.

a function covers one of the three considerations is enough to be considered like this and the Supervisory expectancy is that in the Proces

a sustainability-related profile.”Concerning the second part of the question on “ how insurance undertakings and insurance intermediarie

e and report it in separate rows. For example, Medical Expense insurance (s2c_LB:x135) should be reported in separate product group for

onsidered as being complementary to a good an service “if there is as sufficient temporal and factual connection between the provision o

that central government and central bank.

e determination of FDB.As per Article 206(3) DR, the calculation of FDB should reflect all legal, regulatory or contractual restrictions. This m
 at the European
atforms Commission
in the context might
of the risk of atake beforeexplosion;-
platform the Uniondifferent
and national courts.
aircrafts in the context of aviation risk; and/or- different fire risk conce
at the European Commission might take before the Union and national courts.

create an obligation to produce a KID (since this fund was not available at the time the product was sold).

o Q&A 1853 everything related to the best estimate of the technical provisions should be represented in reinsurance recoverables and re

sses to each of these components separately."

mon/EIOPA_XBRL_Taxonomy_Documentation_2.7.0.pdf).

ee refund from the insurance undertaking would mandate such undertaking to pay the insurance broker, “on his/her behalf” the amount o

dit assessments for the issuer. Only if those conditions are not met, the undertaking should, in accordance with the last sub-paragraph of t

RIC-codes) to access the data from their systems;Art.4.B.78 and Art.4.C.82 provide an overview of the tenor points to be used as input, inc

oss of Hire, which provide insurance for risks whilst at sea. The policyholder is normally the ship owner(s) and/or operator(s). Additionally,

e Union and national courts.

a clawback provision. ​
 single name exposure" because the calculation of the “SCR of other undertakings" is performed individually for each of those undertaking

not. In addition, national specificities of the different markets, where surplus funds occur, such as UK, will have consequences on the conc

ted in some way.

e Union and national courts.
e Union and national courts.
e Union and national courts.
e Union and national courts.

e Union and national courts.

e Union and national courts.
e Union and national courts.
e Union and national courts.
e Union and national courts.
e Union and national courts.
e Union and national courts.

e Union and national courts.

680 will be the sum of the minimum reported on row R0590 and any amount reported as SCR for method 2 where a combination of metho

dealing with price gains on repayments, the ITS text, always stressing the instruction that each transaction shall be reported separately, als

as provided directly or indirectly a non-subordinated loan to a major investor in the own-fund items of the insurer and this has the same e
 excluding interest, dividends and rent; while unrealised gains and losses should include gains and losses from assets that have neither ma

e Union and national courts.

e Union and national courts.
e Union and national courts.

e Union and national courts.

only at the date the undertaking becomes a party to the contract or the date the insurance or reinsurance cover begins, whichever date o
robable that future taxable profits will be available against which the deferred tax assets can be utilized (see Art. 15 (3) DR)) and thus refle

of the scenario based risk modules to determine the final loss in own funds.

Example 3 and Example 4, the right approach would depend on the contract. If an event combining both perils is possible and would be co
e affected by a deterioration in their economies of scale, market consistency is not contradicted.
e Union and national courts.
axes result in a deferred tax asset then (as per Article 83(1)(b) of Commission Delegated Regulation (EU) 2015/35) it should not be change

mpany (MFHC), and a Mixed Activities Insurance Holding company (MAIHC), see Article 212 of the Solvency II Directive.Regardless of the o

e-/insurance intermediaries to hold a professional indemnity insurance with a harmonised minimum amount, it is the national law of the

e Union and national courts.

e customer shall not be considered manufacturing.
group insurance, provide, where relevant, the insurance product information document and the distributor’s conduct of business informa
the registration and professional requirements of insurance intermediaries, depending on the national specificities. Beside from the regula

on-life insurance products and that it allows the customer to make an informed decision prior to the conclusion of a contract.The substan
 ared with national insurance associations for consultation. Their feedback was processed by EIOPA and, where appropriate, has been refle

ith potentially huge price drops in economic downturns. Finally, for commercial real estate in particular, there often is material positive co

more specific classes, that are in class 16. As the term "miscellaneous" indicates, class 16 is a catchall class. Business interruption insurance

ordance with paragraph 3 of this Article the risk factor stress should be set to 7.5 %.2.See answer to 1.3.The treatment of a loan in the spr

ational risk in the standard formula is less risk sensitive but formula based), as referred to in Article 107 Para 3 of the Solvency 2 Directive.
Authority has the right to establish its own supervisory review process to make such assessment under Article 330 of the Delegated Regu

rement of B ("solo SCR") the equities do not meet the conditions set out in Article 308b(13) Solvency II. For the purpose of the calculation
 the one specifically described in this Q&A.

uestion the sub-module is the interest rate risk sub-module.

eline to consider a more general case than the one specifically described in this Q&A.
d Regulation (EU) 2015/35 of 10 October 2014”.

e Union and national courts.

6 paragraph 2, as well as formula in Annex III paragraph 1 indicate that the maximal value of the factor for geographical diversification sho

e Union and national courts.

nhave
thattothe European
inform Commission
the competent might take
authorities beforeundue
without the Union
delayand national
of any courts.
change in the information provided under this paragraph. As from e
n) of
that the European Commission might take before the Union and national courts.
the Directive 2016/97/EU (Insurance Distribution Directive - IDD) and the provisions of the DA 2017/2358, will not exclude the possibi
nfied
thatinthe
moreEuropean
detail inCommission
the Delegatedmight take before
Regulation (EU)the Union and
2017/2358 national
(see, courts. Article 6 on product testing and Article 7 on product mo
in particular,
n that
es theproduct,
of the European Commission
such as the riskmight takethe
coverage, before
pricethe Union
and costsand national
of the courts.
insurance product, the risks resulting from the underlying investmen
nnts
that the European Commission might take before the Union and national courts.
set out in Article 25 IDD in a manner that is proportionate to and appropriate for the specific character of that insurance product.
n
ay thatthe
that European
allows Commission
it to determine withmight take before
reasonable the Union
certainty and
that the national
product courts. is appropriate for the customer.The phrase “experienc
envisaged
n that the European Commission might take before the Union and national courts.

ristics predominate in an economic sense. If the equity risk predominates economically, and the asset respects all other conditions listed in
with the risks that may arise at national level (e.g. prohibition for outsourcing to a third party of the website of an insurance intermediary)
070 respectively, it is possible for the validation to run even when those columns are empty and should be corrected.As both PBV66 and P

valuation, it should base the assumptions on expenses on undertaking´s specific real experience and observations as a prudent, reliable an

e insurance of large risks. Besides these rules, Article 22(1), second subparagraph IDD gives Member States the option to decide that the in
n that the European Commission might take before the Union and national courts.

e in its ORSA the significance with which the risk profile of the undertaking deviates from the assumptions underlying the Solvency Capita

e Union and national courts.

o account any disclosed policy objectives. The return on invested assets should cover the liabilities on a going concern basis, and this shou

n). Furthermore, the eligible own funds of the related third country insurance or reinsurance undertaking should be assessed for their avai

certain conditions to be observed, as follows:‘Ancillary insurance intermediaries’ are defined in Article 2(1) point 4 IDD as natural or legal

e Union and national courts.

e possibility for Member States to establish more than one register for insurance, reinsurance, and ancillary insurance intermediaries prov
er.The amount to be deducted in the case presented should be determined as described in the explanatory text of Guideline 14 in the EIOP
be considered in the assessment both by industry and supervisors. Please also note that under the Solvency II Framework there is a clea

mpetent Authorities may grant authorisation subject to the conditions of authorisations (Article 18 of the SII Directive), which requires a c
Report
e Union(SFCR).
and national courts.

posure in the counterparty default risk module, which covers the risk of all credit exposures which are not covered in the spread risk sub-m

e Union and national courts.

d by new statistics fully based on the QRTs as of 2021.

ternational accounting standards adopted by the Commission pursuant to Regulation (EC) No 1606/2002 provided that those standards in
enses should be nil since inflation does not affect them. However, if the undertaking is projecting all expenses together or applies inflation

t.Please see also instructions for Cash and cash equivalents in the balance-sheet: “Bank accounts shall not be netted off, thus only positive

e Union and national courts.

d be stressed.
nflation does not affect them. However, if the undertaking is projecting all expenses together or applies inflation assumptions to all expen

ed on a per policy basis, although Article 95a of Commission Delegated Regulation (EU) 2015/35 permits a simplification where Article 88 o

e Union and national courts.

r calculation of the capital requirements. The debt is simply present at the liability side of the prudential balance sheet of the insurer.

cludes specifically only credit institutions and investment firms from the possibility of conducting distribution activities on an ancillary basi
 r from the premium risk volume measures of the original undertaking.

Union and national courts.

e Union and national courts.

8(5)(b) of the Commission Delegated Regulation (EU) 2015/35 it has also to meet the condition in (a) of this paragraph. The last mentioned
Article 19 of the IORP II Directive, also known as Prudent Person Rule. Furthermore, it is also the responsibility of IORPs to evaluate and rev

sset, as long as the proper adjustments are made to the relevant discount rate for the asset to achieve market-consistent valuation.
ounts in table S.28.02.01.06.

g durch Versicherungsvermittler verweisen. Die Leitlinien finden Sie, auch in deutscher Sprache, unter folgendem Link:Guidelines On Com

e Union and national courts.

international organisations referred to in Article 118 of Regulation (EU) No 575/2013, where the guarantee meets the requirements set ou
ation is not part of the validations file to be complied with.

uirements set out in Article 215 of Delegated Regulation 2015/35.

eiopa.europa.eu/Taxonomy/Full/2.0.0/EIOPA_SolvencyII_Valida….

ated market or multilateral trading facilty used as the reference for valuation purposes.- XV: Assets listed in one or more than one country

o be prepared to justify its decision if challenged by the NSA.

g the ones in accordance with article 228 of the Solvency II Directive.

of the adjustment for a diversification effect between ring-fenced funds under Article 304 of Directive 2009/138/EC and the remaining pa

vency II rules) regardless of the method used.

dertaking as an individual entity and for group purposes since based on the same criteria. However, in certain situations there may be som
ase where there is no group statutory accounts at all the specific situation will have to be discussed with the NCA. Please note also the Inst
ase where there is no group statutory accounts at all the specific situation will have to be discussed with the NCA. Please note also the Inst

onger linked to the references used for the valuation. In this case the country code of the RM or MTF should be used.

ual Solvency II values and historical acquisition values/acquisition prices it only makes sense not to include transaction costs in those valu

amounts to be reported quarterly should relate to the (rolling) last 12 months if they relate to net written premiums.
R. Furthermore, the concept of “remaining part” in the preparatory phase and in future Solvency II environment is the same, therefore cel
ns) while for D1 the deduction I of the Liabilities (excluding the loss-absorbing capacity of technical provisions).

nt or sectorial minimum capital requirement and eligible own funds.”) On the code to be used, for EEA insurance undertakings the code t
 rom S.12.01 as that amount is included in L10A of S.02.01. Also, it is in the LOG of S.02.01.b that L7A is part of L7 and L7 is defined as “TP

e reported”, so for each combination of bank and currency we will have one line reported. In this way we can assess counterparty and curr
or example one contract with the option to sell 500.000 euros if a reference rate reaches a pre-defined value (trigger value, as defined in it

local
levantcapital requirements,
to EIOPA minimum
as long as they capital
are able requirements
to answer and from
any queries eligible own
their funds
own in accordance
supervisory with local
authorities. rules, up
Summing regardless of theofmethod
the creation CIC cod

r the down-shock;- Only the initial values and the values after the shock are calculated per currency, not the SCR as indicated in the qu
 ted Regulation 2015/35 shall be reported item by item;- Participations in undertakings consolidated in accordance with Article 335 d-e-f

cide on the appropriate reference date for its FLAOR.”EIOPA does not intend to diverge from this principle for the final Guidelines on ORSA
67) of CRR indicates that a tranche means “a contractually established segment of the credit risk associated with an exposure or a number

. The VAs are not stated explicitly in the specifications, but you can easily derive them as the difference between the risk-free interest rate

dified] durations. Assets from the same sector, credit quality and maturity could potentially be grouped together for this purpose in order

your enquiry. The calendar of 2019 EIOPA holidays will be published towards the end of 2018 at the same location.

UFR of 15 bps applies without exceptions.

with regard to the overall technical provisions of the EU insurance and reinsurance undertakings and insurance groups denominated in a

al compounded rates.

that further changes of the UFR in the following years are possible. In this respect, the statement in section 4 of the announcement of the
308 (c) of the Solvency II Directive, if applicable.1.14. The assets value should be recalculated under the scenarios by stressing only the bas

308 (c) of the Solvency II Directive, if applicable.1.14. The assets value should be recalculated under the scenarios by stressing only the bas
dertaking or its business as a going concern;(c) the holder of the security relating to an own-fund item may, as a result of a distribution be

by a service provider will fall within the definition of outsourcing. We refer to the explanatory text to Guideline 60, which is available in t

nal Report on Public Consultation No. 13/008 on the Proposal for Guidelines on the System of Governance; https://eiopa.europa.eu/filead

mounts reported under columns before and after shock are consistent.Please see also Q&A 443 from file "Answers to questions on the Fin
a for the calculation of the group SCR of A, then B and C would meet the criteria of Article 184 (2) (b) of the Delegated Regulation. They wo

g according to Article 212(2) of the Solvency II Directive over any undertaking, this latter can be considered as a related undertaking.On the
hether the third country has been determined as equivalent according to Article 227 of the Directive or not. The final report on Public con

ed, then its assets and liabilities are presumed to be fundamental to the calculation of the group solvency position and accordingly the un

Publications/Guidelines/Outwards_Re_GLs_EN.pdf)Identifying
dings or after a detailed examination of a specific case or on thethe “inuring”
basis of any diversifications is complex.
new legal or factual Nevertheless
elements the materiality
that may have been broughtof th
to
ecify how Art. 18(3)(c) shall be read where a right to amend premiums on portfolio level exist.

the obligations, i.e. until death or retirement (as specified in the question). An undertaking with such a contract cannot simply assume th

ios of each (re)insurance undertakings in the scope;2. calculation of the gross group SCR for all required scenarios (up and down) (=> gro

(a) of Directive 2009/138/EC (available under https://eiopa.europa.eu/Publications/Consultations/JC%20CP%202015%20001…) of 6 Mar

hen option 5 should not be used. Option 5 is to be used only when both features are material.In case of doubt regarding a specific contrac
gregate the nSCR of the RFF/MAP at entity level the nSCR is calculated considering a direct summation at module level method and the LA

the number to be reported cannot be an Integer. This is identified in "The list of known issues" as issue number 103.Supervisory reporting

nd it should also include the technical provisions for Index Linked and Unit Linked technical.

esequirements
are only relevant forindividual
of each the link with Annexes II (i.e.
undertaking and diversification
III with the Instructions of the template.
effects between It is not
entities subject toenvisaged that theregulatory
another sector’s codes of the colum
capital re

een each group and the group supervisor.

egulation (EU) 2015/35 applies.
egulation (EU) 2015/35 applies.
s because they are also liabilities in Solvency II.◦R0600 to R0620 reflect the differences in valuation from accounting and SII, i.e. adjust acc
n the template and then determine the risk mitigation effect for each country and territory from this outward reinsurance.
he assets held by index-linked and unit-linked business and of technical provisions – index-linked and unit-linked (calculated as best estim
n, technical provisions calculated as a whole and the transitional measure on Technical Provisions).In this case R0360 would be the only on

nominator are consistent, i.e. in the same currency."For interest rating futures, "contract size" is the amount underlying the contract and i

ment agency: C0240 = emptyh) bond issued by the central government: C0240 = emptyi) bond issued by a supranational organization: C02
ing DPM/XBRL implementation please see also "EIOPA XBRL Filing Rules for Solvency II reporting" (https://dev.eiopa.europa.eu/Taxonomy
hould report all accumulated profits as part of the 'Reconciliation reserve' in cell R0130/C0020.

herlands "NL" should be used. In cases where the asset is listed in more than one country but the undertaking uses a price provider for val
 s these amounts in the referred templates. EIOPA will put forward a corresponding amendment in the next revision of the ITS. In the mea
supervisory authorities shall have access to any information relevant for the purpose of group supervision, regardless of the nature of the
on 2015/35.3) As regards the balance sheet, the remaining part covers all elements except all material ring-fenced funds and all matching
ll cases the balance-sheet for the solo from an entity level should match the total of the BS for all material RFF and remaining part, in the c
 Implementing Regulation (EU) 2016/1799 of 7 October 2016 laying down implementing technical standards with regard to the mapping o

ns and SCR calculation are provided.https://eiopa.europa.eu/Publications/Guidelines/Final_Report_Treatment_…

d regulation 2015/35), R0550 (Article 336 point (d) of the Commission Delegated regulation 2015/35). The validation check BV136 will be a
han the reporting date and before next 1 January) occur in July, then the re-submission should be done asap after that date, when adequa
 s for reporting these elements with the EIOPA XBRL taxonomy can be found in the EIOPA XBRL list of known issues and/or filing rules.

tive (1/3 of total OF) which might apply for undertakings breaching the SCR) than the amount before transitionals. We have the same prob

ch is the reason why in the Instructions this LoB is referred to.However, regarding C0100/R0240 it is correct that the reference to LoB "Insu

ame problem with SCR for undertakings applying matching adjustment. SCR after MA can be lower (lower life and spread SCR) or higher (l
keys of this template4. No, the rating of the parent should not be reported. If a rating is not assigned the item should be left blank. The
excess of assets over liabilities not captured by R0190 to R0240. - In S.29.03: the aim is to strip out the reasons for the variation of the B

mes no other measures) + risk margin). This amount would correspond to the calculations as performed to assess the impact of LTGA (as r

should reflect the actual risk exposure;- We clarify that even if this amount is lower that the bracket reference this should be reported

Fon was part

+ MAP of this step-by-step
+ Remaining process.to the Total Entity is correct.Sub-fund reporting is required where a RFF/MAP includes a MAP/RFF
Part will reconcile

on is when information regarding the home country represents, for all lines of business, is 100% of the sum of the technical provisions calc

hould not be reported. However, it may be reported as 0 for technical reasons.

hrough the use of derivatives, reducing the need for ad hoc requests.”(please note that references to AS-D1 and AS-D1Q corresponds to S.
data should always be amended and template re-submitted. Specific procedural aspects have to be seen with the National Supervisory Au

he future payments are explicitly linked to the retirement itself;- If the product complies with all features identified but also includes som

used exclusively the ratio needs to be adjusted in order to capture the items of all entities included in the scope of template S.06.02;
with method 2 as defined in Article 233 of Directive 2009/138/EC or method 2 is used exclusively the ratio needs to be adjusted in order
 figures reported in the opening valuation. In some Members this values could be similar to financial statements figures but that is not nec

enefit is reimbursement for insured event and is not connected with investment results a “5 year term insurance contract with guarantee

ng agencies can be found on the website of the European Securities and Markets Authority: https://www.esma.europa.eu/credit-rating-

rpose of defining the outsourced investment management as critical or important. Nevertheless, in case of participation in an investment
plicate the assessment performed by the rating agency; undertakings can also challenge that assessment based on information that can b

en products
sure with of
consistency high frequencypractices.
supervisory of transactions, which may endanger the quality, security, profitability and liquidity of the overall portfol

tum
(a)insured
of Art. 164a
"WSI"(2).
as defined in Article 121 (b) subparagraph (i). The steps described p.123 in "EIOPA's second set of advice to the Europea
now to which zone we can assign the 3 Mio. sum insured.Z1 / risk weight = 0.1 / WSI1=0Z2 / risk weight = 0.8 / WSI2=2.4Z3 / risk weight =

materially over a short period of time.”

ral expenses, unforeseen trading expenses, loss of market value, loss of rent or revenue, indirect trading losses other than those mentione

under which only positive recoverables can be included in the calculation provided for in Article 107 and 108.
Q&A 438 (published in 2017) which can be helpful as a reference on this subject.Finally, we wish to emphasise the importance of engagin

SCR (Article 336(a) DR) for which you apply the various SCR risk modules, including, where relevant, the market risk module and the count

ned in the Regulation, the Directive Article 111(1)(l) requires the Commission to adopt delegated acts for the simplified calculations and th

ties, aircrafts and other vehicles and paintings should be included in the calculation of the capital requirement for type 2 equities.
or exposures (in the form of bonds and loans) to Member States' central government denominated and funded in the domestic currency o

ency risk module of the SF, if the SCR is calculated according to Article 86.◦A risk-mitigation technique with material basis risk cannot mee

dule· Assets and indirect exposures referred to in Article 84(1) and (2) of Commission Delegated Regulation (EU) 2015/35 where a look
 a prospectus are outside the remit of EIOPA. But an insurer investing in the fund would of course have to comply with all Solvency II requ

from existing or new contracts.The component FP(existing,s) should take into account the expected future premiums earned after the foll

lting from the downward currency shock can be taken into account in the determination of the capital requirement capital requirement fo

n of the capital requirement for spread risk in accordance with Article 176 DA and the short position in the Credit Default Swap in accorda
ex.europa.eu/legal-content/DE/TXT/?uri=CELEX:32016R2283

ncy ratio the resulting risk factor can be higher or lower than those set out in Article 176(4). For a solvency ratio of 100 % and a modified d

and Article 183 should be performed.

k module the value of the fund units.

,s)+FP(future,s) in accordance with Article 116(4).

will include the factors mentioned by the questioner: location, market prices in the area, contract terms, lease duration, tenant credit qua

d only addresses the standard formula with the intention to avoid biased estimations of credit risk.Unlike the Standard Formula, internal m
equirement may involve a professional license.
therefore Article 49 of the Solvency II Directive as well as Article 274 of the Delegated Regulation are applicable. It shall be noted that th
ppropriate in this respect as there would be no validation.

e done on the more granular level. However we believe that your analysis of deducting "100" for each sub-SCR is not correct. The future di

Requirement of Solvency II Directive .

cepted in the preceding year and the new reinsurer accepts this liability. The new reinsurer will then assume the liability for all claims whic
pervisor.If you consider being in such a specific situation, please discuss the matter with your group supervisor.
pervisor.If you consider being in such a specific situation, please discuss the matter with your group supervisor.

set, such as a fund, to a predefined other fund.2) The second type is a “semi-automatic switch”. In the example given in 1) above once a c

priateness assessment, in particular regarding the result of the assessment, warnings given to the customer and storage in an accessible m

ease or decrease the risk of detrimental impact on the quality of the relevant service to the customer, and any organisational measures ta
t on the quality of the relevant service to the customer, and that it does not impair compliance with the insurance intermediary’s or insura

honestly, fairly and professionally in accordance with the best interests of its customers, including the fact that different rates are received

8(3) of IDD and Article 6 of Delegated Regulation 2017/2359.

, where no other indicators (such as customer complaints or others) give reason to do so.
impose a specific frequency to review insurance products, based on experience in some Member States, EIOPA can provide the examples

an exceptional
epending event insurance
on whether if the product oversight
distribution and governance
activities arrangements
are carried are appropriately
out. The members applied byAsinsurance
are their customers. undertakings
for all group and
insurances, inte
these

om the scope of the IDD, the manufacturers of these products are expected to fulfil their obligations under Article 25, IDD and the correspo

e insurance or other insurance with the same coverage.

(e.g. life long payments, lump sum or insurance coverage for surviving spouse in case of death), the tax deductability for premiums, the ne
 Regulation (EU) 2015/2011 shall be assigned a risk factor stress i from the table in paragraph 3 corresponding to credit quality step 2.

proach (1) or (2) below? Approach 1: Part 1 (based on Delegated Acts) a) Calculate the gross WS scenario loss b) Calculate the net WS scen
et in point 1 above – i.e. the P&L is associated to a IGT transaction reported in either S.36.01/S.36.02. While it is still possible that other IG

delen.

tate on the basis of a horizontal co-operation agreement, this would not be permitted either. The fact that there is horizontal co-operatio

ques’. The indirect exposure shall increase the exposure to the guarantor or issuer of collateral using the substitution effect”.
hould be excluded from the risk calculations? Other more specific queries that arise as a result of the reference made to Article 187 are: •
ease see further information in the ECB instructions.​
ypes in rows R0280 – R0340.

oint from unitRef attribute to xbrli:unit which on xbrli:measure have the same currency code as the one identified by the fact value of s2m

ted is provided by another column of this or other table, which is documented and checked using dedicated value assertion. For example,
tioned Solvency II requirements. Therefore, if the insurance intermediary is mandated by an authorized insurance undertaking/ ​distributo
tion, excluding expenses. This shows the gross claims payments made in the current financial year corresponding to claims incurred in prev

2(1) DR. This includes conditions for using undertaking-specific information on expenses. More specifically, according to Article 22(1)(c) DR

e for the entire insurance sector reporting under Solvency II and as such will most likely deviate from an individual insurance undertaking’s
aty does not belong to any reinsurance program, C0040 and C0050 should be empty. Therefore, the number of different sections (C0030) r

based on S.31.01 data as described by the inquirer: the absolute value of C0100 by reinsurer where C0155 is “other currencies", i.e., no bre

set a capital add-on for an insurance undertaking in case the risk profile of the insurance undertaking deviates significantly from the assum
policyholder (ER0050/EC0060) may be calculated by subtracting E.04.01 all rows/EC0020 and all rows/EC0030 of the Q4 return from S.29.0
Within the Danish country corporate bond portfolio 87% of the corporate bonds classify as Financials with a credit quality rating of zero, in

This shows the gross claims payments made in the current financial year corresponding to claims incurred in previous financial years (N-1 o
of C0340, C0350 and C0280 – when not applicable 9-None should be reported.S.06.02: It applies to all other CIC.S.06.02:There is clearly a t

ot further specified in Commission Delegated Regulation (EU) 2015/35. However, as the explanatory memorandum to the act adopted by t

t companies which pursue the business of portfolio management must - in addition to the provisions of the Act on Open-Ended Investmen
xpectancy is that in the Process Map of each entity, critical or important functions are labeled like this and/or there is an inventory update

gs and insurance intermediaries should take into account sustainability aspects as part of the objectives of the group of customers in the id

in separate product group for Cyber as add-on coverage (main risk being covered) (s2c_PC:x32) and Cyber as add-on coverage (not as ma

ction between the provision of the good or service and the insurance coverage”. Based on examples given in the question, the European C

contractual restrictions. This means that the full impact of the smoothing mechanism on all policies should be taken into account in that c
nd/or- different fire risk concentrations in the context of fire risk concentration.

nsurance recoverables and respectively according to explanation in ITS amendments to the item “Reinsurance payables" (C0010–C0020/
n his/her behalf” the amount of their feed advice as agreed between them and invoiced by the insurance broker (in the case described, 0.

ith the last sub-paragraph of that paragraph 2, consider the exposure unrated.

points to be used as input, including the Last Liquid Points. These tenor points refer to the type of instrument from Art.3.C.68. For replic

d/or operator(s). Additionally, the policy may have multiple beneficiaries and cover vessels with different owners and operators. All entitie
 for each of those undertakings, and then the resulting amounts are aggregated without diversification effect. ​

ave consequences on the concrete determination of surplus funds in the respective markets and should be considered for business in this

where a combination of methods is used.In S.25.01.04.02, the calculated consolidated group SCR should be reported on row R0220 (i.e. w

hall be reported separately, also specifies “Where the transaction value is different for two transacting parties (e.g. a EUR 10 m transaction

nsurer and this has the same effect as the insurer holding own-fund items of itself, then the own-fund items held by the major investor are
m assets that have neither matured nor been sold during the period also excluding interest, dividends and rent". The cells for interest, div

over begins, whichever date occurs earlier (Article 17 of the Delegated Regulation 2015/35). However, undertakings should pay attention
e Art. 15 (3) DR)) and thus reflects an own funds item of Tier 3 quality.

rils is possible and would be covered as a single event, then the allocation should be split between both perils for each event, e.g. as descr
 5/35) it should not be changed in value in any scenario based calculations when determining the Basic Solvency Capital Requirement.If it

II Directive.Regardless of the ownership structure, in accordance with product oversight and governance rules under the Insurance Distrib

nt, it is the national law of the respective Member States which determines under which circumstances an intermediary is liable and for wh

’s conduct of business information.

ficities. Beside from the regulatory requirements applicable to insurance intermediaries, there might be other provisions of other areas of

sion of a contract.The substance of the IPID is connected to the insurance product designed for the target market, not to the particular be
ere appropriate, has been reflected in the final proposal.

re often is material positive correlation between the credit quality of the counterparty and the value of the collateral. ​

usiness interruption insurance is class 16.Risks classified in the classes 13 and 16 are not per se large risks. They are only large where the p

treatment of a loan in the spread risk sub-module depends only on the modified duration and the credit quality step. Whether the loans o

3 of the Solvency 2 Directive.Indeed, even if premiums are not formally transferred to the reference undertaking according to article 38.1
cle 330 of the Delegated Regulation. The outcome of such assessment could be formalised to confirm that own fund items presumed by th

he purpose of the calculation of the group SCR of C, the condition for the application of the equity transitional shall be considered to be m
geographical diversification should equal to 1.
 nder this paragraph. As from entry into application of the national provisions implementing the IDD, this obligation applies to all intermed
8, will not exclude the possibility that the manufacturer will be held responsible. In such a case, the manufacturer’s civil liability is a matte
ng and Article 7 on product monitoring and review). According to Article 4(1) of the Delegated Regulation (EU) 2017/2358, manufacturers
from the underlying investments of an insurance-based investment product, a change to the target market identified by the insurance ma
of that insurance product.
stomer.The phrase “experience in the investment field relevant to the specific type of product or service” in Article 30(1) and (2) IDD shou

cts all other conditions listed in Article 171a of the delegated regulation 2015/35, it is then eligible. However, if the bond risk predominate
of an insurance intermediary).
corrected.As both PBV66 and PBV67 are non-blocking, EIOPA believes that deactivation is unnecessary and the issue can be improved in th

ations as a prudent, reliable and objective valuation of TP without that information is not possible.

he option to decide that the information referred to Articles 29 and 30 IDD need not to be provided to a professional client as defined in p

nderlying the Solvency Capital Requirement.In addition and according to Article 45(1)(a) Solvency II the undertaking is required to take int

g concern basis, and this should be supported by all relevant risk management policies including the investment policy, and asset liability

ould be assessed for their availability to cover the group SCR by the group supervisor.There is no retreatment of solo tiering at group level

point 4 IDD as natural or legal persons who, for remuneration, take up or pursue the activity of insurance distribution on an ancillary basis,

insurance intermediaries provided that they lay down the criteria according to which intermediaries are to be registered.
ext of Guideline 14 in the EIOPA Final Report on Public Consultation No. 14/036 on Guidelines on classification of own funds (EIOPA-BoS-1
cy II Framework there is a clear differentiation regarding the calculation of capital requirements; and the calculation of own funds. In relati

I Directive), which requires a clear scheme of Operations (Article 23 of the SII Directive).Thus, if your question refers to mortgage protectio

vered in the spread risk sub-module and which are not type 1 exposures. Please also refer to Q&A 2278 on deposits with credit institutio

ovided that those standards include valuation methods that are consistent with the valuation approach set out in Article 75 of Directive 20
es together or applies inflation assumptions to all expenses for best estimate valuation purposes, then it would not be possible to accurate

e netted off, thus only positive accounts shall be recognised in this item and bank overdrafts shown within liabilities unless where both leg

ation assumptions to all expenses for best estimate valuation purposes, then it would not be possible to accurately make this granular ana

mplification where Article 88 of Commission Delegated Regulation (EU) 2015/35 is complied with, so that the calculation can instead be pe

ance sheet of the insurer.

n activities on an ancillary basis. Recital 15 of the IDD gives examples of a good or service in relation to which insurance can be complemen
paragraph. The last mentioned document outlines the analyisis EIOPA performed in this respect for its advice.
y of IORPs to evaluate and review in the own-risk assessment (Article 28 of the IORP II Directive) how such investments are compatible wi

et-consistent valuation.
ndem Link:Guidelines On Complaints Handling by Insurance Intermediaries

meets the requirements set out in Article 215 of Delegated Regulation 2015/35.
one or more than one country - Identify assets that are listed in one or more countries but when the undertaking uses for valuation pu
/138/EC and the remaining part where applicable”. In accordance with Regulation 2015/35 article 216 (2) where an insurance or reinsuran

n situations there may be some differences.For example, there may be the case where a number of entities within a group hold voting righ
NCA. Please note also the Instructions for S.02.01 as published in Annex III of the Final Report on the Reporting TS stating on the statutory
NCA. Please note also the Instructions for S.02.01 as published in Annex III of the Final Report on the Reporting TS stating on the statutory

ransaction costs in those values/prices.

ment is the same, therefore cell A14 should reflect the SCR for the remaining part, i.e. non-material RFF and non-RFF business. Regarding

rance undertakings the code that will be used in EIOPA register would be the same as attributed by each NCA, therefore that should be al
of L7 and L7 is defined as “TP life (excluding health and index-linked and unit linked)”.

n assess counterparty and currency exposure regarding deposits.

e (trigger value, as defined in item A21), then the reference amount underlying the contract can be equal to the notional amount, and so it

ules, up
ming regardless of theofmethod
the creation of calculation
CIC codes should
is not restricted tobe reported
anyone. Asfor eachto
to how entity. 4) The
identify cell Issuer
primary Name
exchange if a(A8)
bondshould
tradesinon
fact be the exchang
multiple same a

the SCR as indicated in the question;- Cells C1 and C2 are the difference between the initial values and the values after shock, for each
cordance with Article 335 d-e-f of Delegated Regulation 2015/35 shall be reported in one line and identify it by using the available options

or the final Guidelines on ORSA. Meaning that here again it is the undertaking who needs to decide on the appropriate reference date for
with an exposure or a number of exposures, where a position in the segment entails a risk of credit loss greater than or less than a position

ween the risk-free interest rates with and without the VA for low maturities (see link).

ther for this purpose in order to reduce the number of calculations required, providing this could be shown not to distort the result.

ance groups denominated in a currency and with regard to the number of undertakings and groups with a significant portion of their techn

4 of the announcement of the UFRs for 2018 is relevant (see https://www.eiopa.europa.eu/sites/default/files/publications/consultati…).

narios by stressing only the basic risk free interest rate term structure and any spreads over the basic risk free interest rate term structure

narios by stressing only the basic risk free interest rate term structure and any spreads over the basic risk free interest rate term structure
as a result of a distribution being deferred due to non-compliance with the MCR or the distribution would lead to such non-compliance, b

eline 60, which is available in the final report on the consultation on these guidelines which provides further explanation (not subject to th

https://eiopa.europa.eu/fileadmin/tx_dam/files/consultations/consultati…

nswers to questions on the Final report on the ITS on the templates for the submission of information to the supervisory authorities (CP-14
Delegated Regulation. They would therefore be able to exclude any exposures to each other or to A in the calculation of the market risk co

s a related undertaking.On the assumption that the holdings in other financial sectors do not fall in the category of participations as define
The final report on Public consultation No. 14/036 on Guidelines on group solvency confirms (2.65) that groups are expected to use the lo

osition and accordingly the undertaking would not be of negligible interest. In case the decision to apply Article 214(2) has a consequence

ertheless
hat the materiality
may have been broughtof these “inuring” diversifications has to be identified. If material, the undertaken has to model after diversificati
to its attention.

tract cannot simply assume that a three month termination notice will be provided, i.e. it should not truncate the cash-flow projection to o

cenarios (up and down) (=> grossSCR(group, sub-module, up) and grossSCR(group, sub-module, down));3. application of the formula in G

%202015%20001…) of 6 Mar 2015, CQS 0 has the meaning “The rated entity has extremely strong capacity to meet its financial commitm
bt regarding a specific contract please contact the NCA.2. "Product ID code" is the internal ID code used by the undertaking for the pro
odule level method and the LAC shall be calculated as the sum of the LAC across all RFF/MAP and remaining part.

ber 103.Supervisory reporting - DPM and XBRL

ed that theregulatory
r sector’s codes of the columns
capital have to be
requirements disclosed.R0010-R0100/C0100
may are specific
be recognised if provided in relevant of disclosure.
sectoral rules). The data to be disclosed is the data a
ounting and SII, i.e. adjust accounting EoAoL to get SII EoAoL.◦R0640 allows to make any adjustment needed. The cell is expected to be em
nked (calculated as best estimate and risk margin or calculate as a whole) should be reported split by periods for information.
se R0360 would be the only one where the index-linked and unit-linked business technical provisions which is calculated as TP as a whole

underlying the contract and it has to be filled in reporting currency. The "trigger value" shall be the future interest rate as percentage. Th

pranational organization: C0240 = empty, as long as no issuer group such as UNESCO/UN exists.
ev.eiopa.europa.eu/Taxonomy/Full/2.2.0/EIOPA_XBRL_Filing_Rules…)
ng uses a price provider for valuation purposes that is not part of a regulated market or multilateral trading facility where the asset is listed
revision of the ITS. In the meantime, undertakings can choose to comply with this interpretation in time for the Q4 and annual 2016 Solve
egardless of the nature of the undertaking concerned. In particular, considering recital 109 of the Solvency II Directive, by which superviso
fenced funds and all matching adjustment portfolios. From a group perspective, the remaining part should be adjusted and should be net
FF and remaining part, in the cases where there are no MAP. If there are MAP, as it is not required to report the BS for them, the balance-
 with regard to the mapping of credit assessments of external credit assessment institutions for credit risk in accordance with Articles 136

alidation check BV136 will be amended accordingly (cells will be added: R0500, R0540 and R0550).
p after that date, when adequate. Details should be discussed with each NCA.
 issues and/or filing rules.

onals. We have the same problem with SCR for undertakings applying matching adjustment. SCR after MA can be lower (lower life and spr

that the reference to LoB "Insurance with profits" should not be considered and all future guaranteed benefits related to accepted reinsur

e and spread SCR) or higher (lower diversification effects). Therefore we should not use "max" or "min" in the formulas.EIOPA is not intro
item should be left blank. The reinsurer should be identified as “9 – no rating available” in column C02505. In this case do not report the
asons for the variation of the BE, i.e. if there was an increase of “x”, how much is related to new business, to claims paid, to changes in inte

assess the impact of LTGA (as reported in S.22.01, but by LoB).

rence this should be reported in the last bracket. Narrative reporting should supplement the quantitative information;- Please note that

RFF/MAP includes a MAP/RFF embedded. Therefore the reporting requirements applicable to RFF and MAP apply to each sub-fund, accor

of the technical provisions calculated as a whole and gross best estimate, then template by country (S.12.02) is not due for reporting. The
and AS-D1Q corresponds to S.06.02 and S.8.01 respectively).https://eiopa.europa.eu/Pages/Consultations/Consultation-31.aspx
h the National Supervisory Authority.4. No, the template is prospective for the selected largest 10 facultative covers that have not yet exp

dentified but also includes some very exceptional situations where the money could be surrender like long unemployment or serious illne

ope of template S.06.02;

needs to be adjusted in order to capture the items of all entities included in the scope of template S.06.02.
ents figures but that is not necessarily the case in all Members.The instructions of template S.02.01 are valid to all entry points of this tem

rance contract with guaranteed death benefit” should be classified as “Contracts without options and guarantees”.

esma.europa.eu/credit-rating-agencies/cra-authorisation.A credit assessment issued by a credit rating agency that is not an ECAI might sti

participation in an investment fund please see also Q&A 1450.

sed on information that can be observed in the market. While insurance and reinsurance undertakings should aim at having their own cre

liquidity of the overall portfolio would not be considered as facilitating effective portfolio management.

nd set of advice to the European Commission on specific items in the Solvency II Delegated Regulation" found on EIOPA's website might he
8 / WSI2=2.4Z3 / risk weight = 0.3 / WSI3 = 0In case 3, L(peril,country) = WS2 = 2.4 as the entire sum insured is assigned to one zone (with h

ses other than those mentioned above, other financial loss (non-trading) as well as any other risk of non-life insurance not covered by the
ise the importance of engaging with your relevant National Competent Authority and discuss any doubts on the availability and transferab

ket risk module and the counterparty default risk module. It is important to note that the related OFS are excluded from the risk calculatio

e simplified calculations and there are no other Articles in the Regulation adopted by the Commission that contain other simplified calcula

nt for type 2 equities.

ded in the domestic currency of that central government.The mentioned entities may be part of a Member State but they are themselves

material basis risk cannot meet the requirements of Article 210(2), even if the risk-mitigating effect of the risk-mitigation technique would

on (EU) 2015/35 where a look-through approach is not possible and the insurance or reinsurance undertaking does not make use of the p
omply with all Solvency II requirements (e.g. the prudent person principle). In order to benefit from the different treatment in terms of the

remiums earned after the following 12 months with regard to insurance and reinsurance obligations that are within the contract boundar

rement capital requirement for the risk of a decrease in value of currency X against the local currency.

redit Default Swap in accordance with Article 179 DA.The treatment foreseen in the suggested Alternative 2 is not foreseen in the DA.

atio of 100 % and a modified duration of 1 the resulting risk factor is2.5 % + 22/(122-95)*(4.5 %-2.5 %)=4.13 (rounded).The same risk char

se duration, tenant credit quality etc.

e Standard Formula, internal models and thus credit modelling are subject to approval, and therefore the methods to calculate the Solvenc
 ble. It shall be noted that the final decision on the activity will always be with the undertaking according to Article 40 of the Solvency II D

CR is not correct. The future discretionary benefits are calculated for SCRt1, SCRt2 and SCRinfra independently;◦For Currency risk no granu

the liability for all claims which might arise in the current year until the anniversary date on the running off of the old risks.• Any losses th

mple given in 1) above once a certain limit is reached the customer receives the choice whether or not to activate the stop loss and switch

and storage in an accessible manner for future reference.

any organisational measures taken by the insurance intermediary or insurance undertaking carrying out distribution activities to prevent th
urance intermediary’s or insurance undertaking’s duty to act honestly, fairly and professionally in accordance with the best interests of its

at different rates are received from fund managers. Insurance undertakings should also consider EIOPA’s Opinion on monetary incentive
OPA can provide the examples below to provide some practical guidance on the appropriate intervals for reviewing insurance products. N.

surance
for undertakings
all group and
insurances, intermediaries.
these members pay (Recital 9 of Delegated
premiums Regulation
and benefit from the 2017/2358 states with
insurance coverage. regard tofor
Moreover, sales outside
optional of the
group target m
insurances

rticle 25, IDD and the corresponding provisions in Delegated Regulation 2017/2358. This also means that manufacturer of insurance produ

uctability for premiums, the need for capital guarantees, natural premiums depending on age, and a possible cut-off coverage at a certain
ng to credit quality step 2.

s b) Calculate the net WS scenario loss (i.e. the greater of the A/B sub-scenarios, including reinstatement costs.) c) Calculate the gross FL s
it is still possible that other IGT transactions may also need to be reported in S.36.05 in addition to those under point 1, i.e. transactions t

here is horizontal co-operation agreement in place which includes a mixture of mandates both from insurance undertakings or insurance

bstitution effect”.
nce made to Article 187 are: • Whether EIOPA intended that the “exemptions” should cover all subparagraphs of article 187 (1-5) or only a
ntified by the fact value of s2md_met:ei1930 metric. For example: iso4217:EUR12000Therefore, the XBRL value assertion TV1000 checks

value assertion. For example, in Solvency 2.8.0 such multicurrency reporting applies for template S.08.01 C0131 “Notional amount of the
rance undertaking/ ​distributor in the host Member State, it can only distribute the products of insurance undertakings authorized to carr
ding to claims incurred in previous financial years (N-1 or prior) (which is the delay between the accident/underwriting date and the paym

ccording to Article 22(1)(c) DR the assumptions are based on the characteristics of the portfolio of insurance and reinsurance obligations,

vidual insurance undertaking’s exposures to bonds.

of different sections (C0030) reported for a specific treaty (C0020) is not relevant to assess whether C0240 = C0245. C0240 should be equ

“other currencies", i.e., no breakdown by currency. Therefore, to be consistent, the denominator should also be based on the absolute va

es significantly from the assumptions underlying the SCR.

0 of the Q4 return from S.29.02.01 C0010/R0040 of the same year.Investment expenses attributed to policyholders to be reported in EC0
credit quality rating of zero, including the covered bonds which are specific to the Danish bond market and which are tracked by the Nykre

previous financial years (N-1 or prior) (which is the delay between the accident/underwriting date and the payment date).E.g., Q1 and Q2
CIC.S.06.02:There is clearly a typo in the instructions of item, C0320 that will be corrected in the future ITS amendments. 2) S.08.01

andum to the act adopted by the Commission explains, the “Delegated Regulation [was] based on […] technical advice provided by EIOPA

Act on Open-Ended Investment Funds with a Public Offering - also comply with the provisions of the legislation governing the capital mark
r there is an inventory updated (p.ej. Excel)

he group of customers in the identified target market during the product approval for insurance products with a sustainability-related profi

as add-on coverage (not as main risk being covered) (s2c_PC:x33).

the question, the European Commission underlines that notably travel agencies, which distribute insurance coverage in connection with

be taken into account in that calculation.Therefore the sequencing that should be followed for longevity risk is:Step 1: apply the longevit
nce payables" (C0010–C0020/ R0830) for “the “Solvency II value" column all expected payments (due and past-due) from the undertaking
oker (in the case described, 0.20%), such payment would be made not as a “third party”, but as “a person on behalf of the customer”.I wo

nt from Art.3.C.68. For replicating any of our published term structures as of 31-12-2021, and/or analysing sensitivities regarding differen

wners and operators. All entities involved in ownership and operations will be named in the policy. In determining the risk location for poli
onsidered for business in this country only. Therefore the PRA's supervisory statement does not apply in Ireland.

reported on row R0220 (i.e. without considering the minimum consolidated group SCR). Row R0220 also includes any capital-add on and C

es (e.g. a EUR 10 m transaction between A and B where A records EUR 10 m but B only receive EUR 9,5 m because of transactions costs, of

held by the major investor are encumbered.An example would be a case where the major investor has no other assets than the own-fund
ent". The cells for interest, dividends and rent include the amounts of interest, dividends and rent earned during the period regardless wh

rtakings should pay attention to any requirement to recognise a non-insurance liability according to IFRS framework, as Solvency II follows

ls for each event, e.g. as described in Example 4. Otherwise, only one event per peril should be covered as described in Example 3.
ency Capital Requirement.If it results in a tax receivable, then it should be included in the calculation of the capital requirement for counte

es under the Insurance Distribution Directive (IDD), distributors of insurance products should be selected on the basis that they are the mo

termediary is liable and for which damages.It should further be noted that the base amounts as laid down in Article 10 paragraph 4 IDD ha

er provisions of other areas of the law (e.g. unfair competition law) which insurance intermediaries have to adhere to. As EIOPA is not in a

arket, not to the particular bespoke insurance contract between the parties.Therefore, where the changes made to the insurance contrac
collateral. ​

hey are only large where the policyholder meets at least two of the criteria set out in Art. 13(27) (c) (i) to (iii) of Directive 2009/138/EC.

ality step. Whether the loans of defaulted and non-defaulted obligors are assigned to the same credit quality step depends on the rules se

taking according to article 38.1.d of the Delegated Regulation 2015/35, the premium volume is working as a crucial component in the asse
wn fund items presumed by the legislation as not available are now available, and it could also indicate if it is subject to on-going review.In

nal shall be considered to be met after the sale if at all times either A or B were the legal owner of the equities.
igation applies to all intermediaries, including those registered before the entry into application of the IDD.
cturer’s civil liability is a matter for national law and non-compliance with the product oversight and governance provisions might be a rele
U) 2017/2358, manufacturers have to maintain, operate and review a product approval process “for newly developed insurance products
dentified by the insurance manufacturer, and possible compensation and guarantee rights for the benefit of the customers. Whether the

n Article 30(1) and (2) IDD should be understood as first person effects or influence gained through involvement in or exposure to the inves

, if the bond risk predominates, the asset cannot be eligible.

he issue can be improved in the future taxonomy release. Additionally it was documented in the public taxonomy list of known issues in th

fessional client as defined in point (10) of Article 4(1) of Directive (EU) 2014/65. As results from Article 1 IDD, reinsurance activities are, in

ertaking is required to take into account the undertaking’s specific risk profile when assessing its overall solvency needs.The ORSA assessm

ment policy, and asset liability management policy. Under a winding-up situation, the liquidator or any person appointed for that purpos

t of solo tiering at group level for entities encompassed by method 2. The tiering limits are taken as those were applied to the solo undert

tribution on an ancillary basis, provided that (1) their principal professional activity is other than insurance distribution, (2) they only distri

be registered.
on of own funds (EIOPA-BoS-14/168) i.e. the reconciliation reserve of the insurers should be reduced by the amount of the encumbered it
culation of own funds. In relation to the own fund treatment of strategic participations, please refer to Article 68 and 171 of the Delegated

n refers to mortgage protection insurance products, those could be considered under point 14 of the classes of non-life insurance (Annex

deposits with credit institutions.

out in Article 75 of Directive 2009/138/EC.

uld not be possible to accurately make this granular analysis and all expenses should be stressed.

abilities unless where both legal right of offset and demonstrable intention to settle net exist". See also Q&A 452 and 2076.Pending tra

urately make this granular analysis and all expenses should be stressed.

e calculation can instead be performed on the basis of groups of policies, provided that the grouping complies with the requirements laid

h insurance can be complementary, such as train journey, gym subscription or a seasonal theatre pass, other risks linked to travel such as t
nvestments are compatible with the Prudent Person Rule.Because it is currently unclear to what extent several types of crypto assets are c
dertaking uses for valuation purposes a price provider which is not one of the regulated markets or multilateral trading facility where the a
here an insurance or reinsurance undertaking has received supervisory approval to apply the provisions set out in Article 304 of Directive 2

within a group hold voting rights or capital in an undertaking that, when combined together, amount to 20% or more of the undertaking’s
ting TS stating on the statutory accounts column: "This column is by default mandatory. In the specific cases where the group does not pro
ting TS stating on the statutory accounts column: "This column is by default mandatory. In the specific cases where the group does not pro
non-RFF business. Regarding the specific cases where the RFF calculations are done using a partial internal model EIOPA is still discussing

A, therefore that should be also the code to be reported.

the notional amount, and so item A20 can be equal to item A15 and both have to be reported.

) should
ond tradesinon
fact be the exchanges
multiple same as thewe
name
don’tofreally
the undertaking
understand(A50). 5) No. SM2
the question refers to
in relation to the
subsidiaries
CIC code.under method
To identify the2country
which include insurais
if the asset

he values after shock, for each scenario;- Cell C0 represent the net SCR and should be the max(C1;C2);- Cells D1 and D2 are the differ
by using the available options in cell C0240.

ppropriate reference date for its ORSA.In addition I would like to recall that the FLAOR (and later the ORSA) supervisory report needs to be
ter than or less than a position of the same amount in each other such segment, without taking account of credit protection provided by t

not to distort the result.

gnificant portion of their technical provisions denominated in a currency. Exposures to the UAE dirham and the shekel were identified, but

s/publications/consultati…).
e interest rate term structure should remain unchanged. This may involve using a mark to model valuation for determining the value of th

e interest rate term structure should remain unchanged. This may involve using a mark to model valuation for determining the value of th
ad to such non-compliance, be granted the ability to cause full or partial payment of the amount invested, or to demand penalties or any

explanation (not subject to the obligation for national competent authorities to comply-or-explain) on how undertakings might decide wh

supervisory authorities (CP-14-052)"Q&A on regulation

 lculation of the market risk concentration when calculating their solo SCRs (provided the other 4 criteria of article 184 (2) (b) are met as w

gory of participations as defined by the Article 13(20) of the Solvency II Directive ("ownership, direct or by way of control, of 20 % or more
ups are expected to use the local capital requirement (which may be considered as a proxy for the notional minimum capital requirement

cle 214(2) has a consequence of non-applying group supervision, the underlying circumstances and the validity of such a decision should b

has to model after diversification; If non-material, the undertaken doesn’t have to model the diversification and it has to document this sim

e the cash-flow projection to only cover a three month period following the valuation date.

application of the formula in Guideline 17for up and down scenarios; this step gives a netSCR(group, sub-module, up) and a netSCR(group

to meet its financial commitments and is subject to minimal credit risk.” The reference meanings were not part of the draft ITS at the time
by the undertaking for the product which shall be consistent over time. "Product denomination" is the commercial name of the product w

ta to be disclosed is the data as described in Annexes II and III of the ITS.http://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:3

d. The cell is expected to be empty in most of the cases.
s for information.
is calculated as TP as a whole would be reported. Please note that in any case the technical flows related to index-linked and unit-linked b

nterest rate as percentage. This means that the interest rate in the original currency of the contract or in the reporting currency of the ins
acility where the asset is listed, the first two positions of the CIC should be "XV". In cases in which the option is not listed you should use X
the Q4 and annual 2016 Solvency II submissions., as well as for the subsequent quarterly and annual submissions. Where they are unable
Directive, by which supervisory authorities should be able to exercise supervision over risk concentrations and intra-group transactions, t
e adjusted and should be net of intra-group transactions that do not impact any RFF or MAP, as provided in GL 15 of EIOPA Guideline on g
the BS for them, the balance-sheet for the solo from an entity level would not match the total of the BS reported for the RFF and remaini
accordance with Articles 136(1) and 136(3) of Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA
an be lower (lower life and spread SCR) or higher (lower diversification effects). Therefore we should not use "max" or "min" in the formula

fits related to accepted reinsurance, regardless of the LoB should be reported.

he formulas.EIOPA is not introducing any validation at this point but possible formulas would be:C0070 = C0060 – C0040C0070 = C0060 – C
In this case do not report the LEI code of the managing agency. If a LEI code does not exist undertakings have to attribute a specific code
claims paid, to changes in interest rate, etc.o R0050: represents the amount of the BE at the end of the period that corresponds to cont

ormation;- Please note that where possible (where undertaking use undertaking specific brackets) only those risks with unlimited sum in

apply to each sub-fund, according to its nature (RFF or MAP). This means that we confirm that all templates required to be reported unde

) is not due for reporting. The same applies to S.17.02. In the case of S.05.02 and in the case of S12.02/S.17.02, only when the home-cou
e covers that have not yet expired at the start of the next reporting year whose period of validity includes or overlaps the next reporting y

unemployment or serious illness, it should continue to be considered as a pension entitlement.The following should not influence the deci
d to all entry points of this template (quarterly, annual and day 1).

ntees”.

cy that is not an ECAI might still be used for the standard formula calculation where it has been endorsed by an ECAI. That can in particular

ld aim at having their own credit assessment on all their exposures, in view of the proportionality principle and also according to Article 4(

d on EIOPA's website might help to understand how the ex-post adjustment is applied.2. Article 90b "Simplified calculation of the sum insu
is assigned to one zone (with highest risk weight) the correlations are not needed anymore.3. In addition, it would be greatly appreciated

insurance not covered by the lines of business 1 to 11.”Should the business interruption insurance contracts comply with the definition of
 the availability and transferability of own funds.

cluded from the risk calculation in Article 336(a) DR, this as OFS are not included in the Solvency II consolidated data on the same basis as

ontain other simplified calculations.Article 109 of the Solvency II Directive is mentioned in Article 88(1) of the Solvency II Delegated Regula

State but they are themselves not separate Member States. Consequently, the governments of the entities listed cannot be considered as

k-mitigation technique would be adjusted to reflect this material basis risk in the SF. For example: If◾longevity risk of 100 is mitigated by

ng does not make use of the provisions in Article 84(3).

rent treatment in terms of the capital requirements an insurer would have to be able to demonstrate that the requirements set out in the

e within the contract boundaries of the existing contracts.The component FP(future,s) relates only to expected future premiums that belo

2 is not foreseen in the DA.

(rounded).The same risk charge for a modified duration of one year would apply if Article 180 (8) was applicable.

ethods to calculate the Solvency Capital Requirement using own credit quality assessments are under supervisory control. The recital shou
o Article 40 of the Solvency II Directive, which remains fully responsible for the outsourced function or activity. In that respect, Alternative

ly;◦For Currency risk no granularity is requested but the two different possible scenarios. In this case each scenario should reflect the FDB

of the old risks.• Any losses that had occurred that have not yet been paid (outstanding losses) should be estimated and settled with the o

tivate the stop loss and switch funds. 3) The third type is a manual switch. The customer receives a message when a certain limit is reache

ibution activities to prevent the risk of detrimental impact. Insurance undertakings are also obliged to assess the receipt of such rebates
e with the best interests of its customers.Insurance undertakings should also consider EIOPA’s Opinion on monetary incentives and remun

pinion on monetary incentives and remuneration between providers of asset management services and insurance undertakings in which
viewing insurance products. N.B. These examples are purely illustrative and are not intended as full and exhaustive descriptions of require

ofor
sales outside
optional of the
group target market:
insurances, it is in“That should however
the discretion not prevent
of the individual insurance
member distributors
to subscribe the from distributing insurance products to cus
contracts.

anufacturer of insurance products are expected to fulfil the requirements with regard to the distribution channel as laid down in Article 8 o

e cut-off coverage at a certain age.

sts.) c) Calculate the gross FL scenario loss d) Calculate the net FL scenario loss (i.e. the greater of the A/B sub-scenarios, including reinstat
nder point 1, i.e. transactions that meet with the definitions set under point 2 above. We appreciate if EIOPA can confirm whether this rea

nce undertakings or insurance intermediaries authorised to sell insurance products in the host Member State and from an insurance under
hs of article 187 (1-5) or only a subset of them? To exemplify this query – article 187.2 states that immovable properties are assigned a rel
value assertion TV1000 checks if fact units match the reporting currency fact value. However, for specific cases it is expected for the value

0131 “Notional amount of the derivative” whose currency is reported in column C0370 “Currency”. Therefore, the local name of xbrli:unit
ndertakings authorized to carry out cross-border business in the host Member State.
nderwriting date and the payment date).E.g., Q1 and Q2 of financial year N would be reported as followsQ1: Claims paid in Q1 of the curre

e and reinsurance obligations, where possible regardless of the insurance or reinsurance undertaking holding the portfolio. However, acco
= C0245. C0240 should be equal to C0245 if the section of the treaty only has one layer.

o be based on the absolute value of C0100 by reinsurer without considering the breakdown by currency. It should be noted that any appr
holders to be reported in EC0040 and EC0050 relate to costs (as mentioned in S.29.02) for the policyholder in the reporting period that eff
which are tracked by the Nykredit covered bond index. It is our understanding that the increase of the exposures to Financials with zero

payment date).E.g., Q1 and Q2 of financial year N would be reported as followsQ1: Claims paid in Q1 of the current financial year (N) relati
amendments. 2) S.08.01 - In this template, each position in a derivative, identified with item C0040 - Derivative ID Code, can be the a

cal advice provided by EIOPA in 2009 and 2010“. EIOPA’s advice on the market risk module proposed that credit derivatives, “such as cred

on governing the capital markets (which is the national transposition of MiFID II). Under the PEPP Regulation, when a UCITS management
th a sustainability-related profile.”, we underline, in the above-mentioned Q&A, the following elements :“In this light, in the context of t

e coverage in connection with travel services, “could propose liability insurance, possibly as part of a travel insurance package provided tha

is:Step 1: apply the longevity shock to all policies and calculate the best estimate gross of reinsurance, excluding changes to the FDB, an
ast-due) from the undertaking to reinsurers that are not included in reinsurance recoverables should be included in this item.Therefore, ta
n behalf of the customer”.I would like EIOPA to confirm if, in this scenario of clear and written client mandate to the insurance undertaking

sensitivities regarding different values for the UFR, you also need the Credit Risk Adjustments (CRA) and the Volatility Adjustments (VA) (i

mining the risk location for policies covering a fleet of specified vessels, the Maltese broker uses the following one or more criteria:  Physic
udes any capital-add on and CR from other financial sectors. The total group SCR, row R0570, should be the sum of the highest amount of

cause of transactions costs, of say EUR 0,5 m has been expensed) the template shall record the maximum amount as the transaction amou

ther assets than the own-fund items of the insurer and the non-subordinated loan is her main source of funding.3. An encumbrance may o
uring the period regardless whether the asset has matured or been sold during the period.

mework, as Solvency II follows IFRS recognition for non-insurance liabilities.

escribed in Example 3.
 apital requirement for counterparty default risk on type 2 exposures. It should not be included in the spread risk sub-module or the marke

the basis that they are the most appropriate to distribute the insurance product, i.e. appropriate to the target market, product character

n Article 10 paragraph 4 IDD have to be regularly reviewed by EIOPA in order to take account of changes in the European index of consume

adhere to. As EIOPA is not in a position to give you a comprehensive answer to your question, we would kindly like to invite you to seek pr

made to the insurance contract are not the consequence of changes to the insurance product, the insurance distributor does not have to u
of Directive 2009/138/EC.

y step depends on the rules set out in Article 4 and 5 of the Commission Delegated Regulation (EU) 2015/35 and in the mapping ITS. Reg

crucial component in the assessment of the operational risk of the transferred portfolio: premiums constitute risk indicators representi
s subject to on-going review.Independently of who drives the process of assessing the availability of own funds, insurance groups should b
ance provisions might be a relevant factor for a court to take into account.
developed insurance products and for “significant adaptations of existing insurance products”. It follows that existing insurance products a
f the customers. Whether the adaptation is “significant” has to be primarily assessed from the perspective of the average customer. An im

ent in or exposure to the investment field relevant to the specific type of product or service. It follows that the relevant experience does n

nomy list of known issues in the latest update, see https://dev.eiopa.europa.eu/Taxonomy/Full/2.5.0/common/EIOPA_List_of_Known_Iss

, reinsurance activities are, in principle, covered by the Directive, unless specific provisions refer explicitly to insurance activities. The IDD

vency needs.The ORSA assessment of the overall solvency needs is therefore not subject to how risks are estimated by the standard formu

son appointed for that purpose by the competent authority will consider the available assets versus the total of liabilities and decide on w

ere applied to the solo undertakings. However, consideration should be made to whether one of the related undertakings belong to a thir

istribution, (2) they only distribute “certain insurance products that are complementary to a good or service” and (3) the insurance produ
 amount of the encumbered item, as clearly stated in the Guidelines.Based on the information provided, the own funds of the insurer B in
le 68 and 171 of the Delegated Regulations, and EIOPA-BoS-14/170 Guidelines on treatment of related undertakings, including participatio

s of non-life insurance (Annex I of the Solvency II Directive).In relation to the scope of investments operations, this is not restricted under
&A 452 and 2076.Pending transactions should be reported in S.06.02 if it reflects a positive value. Please see Q&A 1904 on the CIC catego

es with the requirements laid down in points (a), (b) and (c) of Article 35 of Commission Delegated Regulation (EU) 2015/35.

risks linked to travel such as travel cancellation or loss of baggage.Consequently, a freight forwarder can be considered an ancillary insura
eral types of crypto assets are currently covered by the EU regulatory framework or if they are covered at all, IORPs investing in unregulate
ral trading facility where the asset is listed in.- XL: Assets that are not listed in a stock exchange - Identify assets that are not negotiated on
out in Article 304 of Directive 2009/138/EC to a ring-fenced funds, it shall not adjust the calculation in accordance with Article 217 of this R

% or more of the undertaking’s voting rights or capital. Consequently, such an undertaking would be identified as a participation at group le
where the group does not produce official financial statements according to local GAAP or IFRS the specific situation should be discussed w
where the group does not produce official financial statements according to local GAAP or IFRS the specific situation should be discussed w
model EIOPA is still discussing the approach to take and will make it clear in the Reporting Technical Standard to be publicly consulted in D
method
ntify the2country
which include insurance
if the asset andinreinsurance
is listed subsidiaries
more than one country,(cf.
theAnnex I para
country 7 (b)
should be3rd
oneand 4th bullets)
where the mostwhile
liquidORUT1 refers
regulated to subsidiari
market is locat

Cells D1 and D2 are the difference between the initial values and the values after shock, for each scenario but excluding the loss-absorbin
supervisory report needs to be submitted to your local supervisor within 2 weeks of the AMSB having reviewed and approved the assessm
redit protection provided by third parties directly to the holders of positions in the segment or in other segments”Besides, it should be no

he shekel were identified, but both in terms of overall amount and number of undertakings significantly exposed the exposure was not co
or determining the value of the assets under the stresses.1.15. Insurance and reinsurance undertakings should ensure that the values of a

or determining the value of the assets under the stresses.1.15. Insurance and reinsurance undertakings should ensure that the values of a
or to demand penalties or any other compensation that could result in a decrease of own funds.

undertakings might decide whether an arrangement falls within the definition of outsourcing and whether the outsourced function or acti
article 184 (2) (b) are met as well).

ay of control, of 20 % or more of the voting rights or capital") and taking into account the EIOPA Guidelines on the treatment of related un
minimum capital requirement at individual entity level).This is consistent with the treatment of third-country insurance and reinsurance u

dity of such a decision should be monitored on a regular basis.

and it has to document this simplification accordingly.

odule, up) and a netSCR(group, sub-module, down);4. selection of the scenario relevant at group level, depending on the outcome of the

art of the draft ITS at the time of submission by the ESAs to the European Commission.On the question “why the higher Financial Strenght
mercial name of the product which is undertaking-specific Please contact your NSA to assess if the same product with different "Product d

ent/EN/TXT/PDF/?uri=CELEX:32015R2452…
index-linked and unit-linked business should be reported in S.29.01.R0310 to R0350.In S.29.04.R0060 and R0130, as stated above, the net

e reporting currency of the insurer will be the same.

n is not listed you should use XL.
 sions. Where they are unable to do so, ad-hoc reporting for supervisory purposes can be requested by NSAs where information is required
and intra-group transactions, taking into account the nature of relationships between regulated entities as well as non-regulated entities, i
GL 15 of EIOPA Guideline on group solvency. In all cases the balance-sheet for the solo from an entity level should match the total of the B
orted for the RFF and remaining part.4) As regards the materiality of ring-fenced funds, please see Guideline 5 from EIOPA "Guidelines on
d of the Council (Text with EEA relevance) (http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2016.2…)3. S.30.01 Facultati
 "max" or "min" in the formulas.

060 – C0040C0070 = C0060 – C0010 – C0030 – C0050C0090 = C0080 - C0060C0090 = C0080 – C0010 – C0030 – C0050 – C0070
ave to attribute a specific code. Although there is no specification in the Log, in the cases where a code already exists (eg. national identifie
eriod that corresponds to contracts/risks that were accepted during the period (i.e. were not reflected in the opening BE)o R0070: This r

ose risks with unlimited sum insured should be allocated to last bracket. Meaning that when this is the case, undertakings should choose t

required to be reported under article 18 or 34 should be reported for all sub-funds. In cases of sub-funds, all “son” funds have to be repo

7.02, only when the home-country represents 100%, option “3 - Not due in accordance with instructions of the template” should be identifi
r overlaps the next reporting year and are known when filling the template.See previous answer. It has to be reported in April 2017.5. The

should not influence the decision:- If the product substitutes or is additional to the social security system in place;- If the product is co
 an ECAI. That can in particular be relevant where the credit rating agency belongs to a group that includes an ECAI.

and also according to Article 4(5) of Commission Delegated Regulation (EU) 2015/35 supplementing Solvency II Directive, undertakings sho

fied calculation of the sum insured for natural catastrophe risks", states that 'the risk weight for windstorm risk referred to in point (a) of A
would be greatly appreciated if you could specify when these amendments are expected to be inforce.EIOPA: The amendments will be in

s comply with the definition of the Line of business 7, these have to belong to this LoB. Otherwise, the fall back category is retained.
ted data on the same basis as undertakings that fall under Article 335(1)(a),(b) and (c) DR, but on the basis described under Article 335(1)(

e Solvency II Delegated Regulation and accordingly the term "simplified calculations" in the Directive should be interpreted as a reference

sted cannot be considered as Member State central governments. In certain cases exposures to these entities may though qualify for the

vity risk of 100 is mitigated by an index-based instrument that would result in 0 SF SCR for longevity, while 20 basis risk remains, then the r
he requirements set out in the legal texts mentioned under point a. would have to be met.4.Not clear about the question.5.Without furthe

ed future premiums that belong to insurance and reinsurance obligations beyond the contract boundary of existing contracts.

isory control. The recital should be read in this context.

ty. In that respect, Alternative 3 where it states “SII departments follows it without additional assessments”, may not be appropriate, in pa

cenario should reflect the FDB included in technical provisions;◦For the spread risk, the amounts of Liabilities before and after the adjustm

timated and settled with the outgoing reinsurers and be passed to the new reinsurers who will then become responsible for paying the cla

e when a certain limit is reached and he has to contact the insurance intermediary or insurance undertaking to take further steps.Fully aut

ess the receipt of such rebates to ensure that they do not impair compliance with the duty of the insurance undertaking to act honestly, fa
onetary incentives and remuneration between providers of asset management services and insurance undertakings in which the risk of cu

urance undertakings in which the risk of customer detriment related to the practice of receiving rebates from asset managers are addressi
austive descriptions of required intervals of product review:a. Supplementary healthcare insurance product. The basic coverage of the (ma

ting insurance products to customers who do not belong to that target market, provided that the individual assessment at the point of sal

nnel as laid down in Article 8 of Delegated Regulation 2017/2358, such as providing all appropriate information on the insurance products
b-scenarios, including reinstatement costs.) e) Calculate the combined gross WS & FL loss from (a) and (c) using the peril correlation matrix
can confirm whether this reading is correctly understood.

e and from an insurance undertaking which is not authorised to sell products, does not obviate the need for the latter insurance undertaki
e properties are assigned a relative excess exposure threshold CT i of 10 % and a risk factor g i for market risk concentration of 12 %. When
ses it is expected for the values to be provided in the currency of denomination (e.g. S.16.01 and S.19.01). Such situation was so far captur

e, the local name of xbrli:unit / xbrli:measure of the fact reported in column C0131 must match the local name of member provided in col
 Claims paid in Q1 of the current financial year (N) relating to claims incurred before the current financial year (N-1 or prior)Q2: Claims pai

g the portfolio. However, according to Article 22(1), second subparagraph DR, undertakings shall use information on expenses specific to th
should be noted that any approach should consider all reinsurance recoverables, i.e., including those associated to technical provisions cal
in the reporting period that effects TP in the reporting period. Under the assumption that non-life products with profit participation do no
osures to Financials with zero credit quality rating has mainly been due to rebalancing to these specific covered bonds.

urrent financial year (N) relating to claims incurred before the current financial year (N-1 or prior)Q2: Claims paid in Q1 and Q2 of the curr
erivative ID Code, can be the aggregation of more than one transition in the trade repositories. In this case more than one UTI has to be re

redit derivatives, “such as credit default swaps, total return swaps and credit linked notes”, should be dealt with in the spread risk module

n, when a UCITS management company holds also a MIFID license for individual portfolio management it can provide PEPP also under this
In this light, in the context of the product approval process to which refers Article 5(1) of the amended POG Delegated Regulation, the con

nsurance package provided that (1) there is a sufficient connection between the insurance product and the travel services provided by the

luding changes to the FDB, and thus also excluding the smoothing mechanismStep 2: select those policies where the longevity shock has i
uded in this item.Therefore, taking into account the example given by the insurance company in the inquiry according to which the policyh
e to the insurance undertaking to pay a client’s debt for services provided to him/her, the insurance undertaking executing such payment

Volatility Adjustments (VA) (if applicable) as of that date.You can take these directly from our monthly publication for December 2021 av

g one or more criteria:  Physical location of the vessel (place of operation)  Jurisdiction in which the vessel is registered  Location of the
 sum of the highest amount of row R0470 (minimum consolidated group SCR) and row R0220, and any SCR for undertakings included with

mount as the transaction amount, in this case EUR 10 m ​.

ding.3. An encumbrance may occur if the transaction or group of transactions involves non-related undertakings (i.e. transactions outside
d risk sub-module or the market concentrations risk sub-module.If withholding tax results in a tax receivable and its value is impacted by o

get market, product characteristics, and capability to assist the policyholder in making an informed decision. Furthermore, there should

he European index of consumer prices. In June 2018, EIOPA submitted draft regulatory technical standards with an adaptation of the base

dly like to invite you to seek professional legal advice for your further questions.

distributor does not have to update the IPID (as a stand-alone document provided for the target market).Disclaimer provided by the Euro
 and in the mapping ITS. Regarding the maturity: The contractual clauses governing the loan may set out that the loan becomes immedi

titute risk indicators representing the importance of operational risk in the ceded liability portfolio.Moreover, one has to note that the best
nds, insurance groups should be able to demonstrate the availability and transferability of any own funds item.As outlined on EIOPA Q&A4
 existing insurance products are only covered by the requirements of Article 25 IDD if they are subject to “significant adaptations”. For pro
f the average customer. An important criterion consists in the question whether the adaptation of the insurance product changes the com

he relevant experience does not necessarily have to be acquired in transactions with the specific type of product or service, as long as the

mon/EIOPA_List_of_Known_Issues.xlsx

insurance activities. The IDD makes no reference to the concept of captive insurance nor does it provide specific requirements for captive

timated by the standard formula.

al of liabilities and decide on which order such liabilities can be paid according to the prioritisation of creditors set out in the relevant natio

undertakings belong to a third country (equivalent or provisionally equivalent). Please refer to the EIOPA Opinion on the group solvency c

e” and (3) the insurance products distributed by them “do not cover life assurance or liability risks unless that cover complements the good
 own funds of the insurer B includes in its assets 6mo representing its participation in the holding company A which holds 36mo of the sha
ertakings, including participations.An early engagement with the relevant National Competent Authority (NCA) is encouraged to discuss th

ns, this is not restricted under the Solvency II framework to particular activities or categories of assets. According to Article 133 of the Solv
ee Q&A 1904 on the CIC categorisation

n (EU) 2015/35.

considered an ancillary insurance intermediary provided that all the conditions mentioned in Article 2(1) point 4 of the IDD are met. It sho
, IORPs investing in unregulated assets would need to explain that investing in a specific crypto-asset fulfils requirements comparable to th
ets that are not negotiated on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/EC.- XT: Assets that
dance with Article 217 of this Regulation, but base the calculation of the assumption of full diversification between the assets and liabilitie

d as a participation at group level. However, if the holding of each individual entity within the group is lower than 20%, the undertaking w
situation should be discussed with the group supervisor."
situation should be discussed with the group supervisor."
rd to be publicly consulted in December 2014.
hile
quidORUT1 refers
regulated to subsidiaries
market is located.under method
However, 1 other
from thanprovider's
a service insuranceperspective,
and reinsurance undertakings,
the country insurance
ISO to use holding
as default couldcompanies, ancilla
be the primary e

ut excluding the loss-absorbing capacity of technical provisions;- D0 represent the gross SCR and should be D1 if C1>C2 or D2 if C2>C1,
wed and approved the assessments, see Guideline 10.
ments”Besides, it should be noted that REGULATION (EU) 2017/2402 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 12 Decem

posed the exposure was not considered material enough to add the currencies to the list.
uld ensure that the values of assets before the stresses obtained by using a mark-to-model valuation are consistent with the quoted marke

uld ensure that the values of assets before the stresses obtained by using a mark-to-model valuation are consistent with the quoted marke
he outsourced function or activity is a critical or important activity. (https://eiopa.europa.eu/Publications/Consultations/EIOPA_EIOPA-Bo
on the treatment of related undertakings, including participations, https://eiopa.europa.eu/Publications/Guidelines/Final_Report_Treatm
y insurance and reinsurance undertakings included in the group solvency calculation through method 1, which are included in the same w

ending on the outcome of the previous step;Please refer to page 22 of the final report on the group solvency guidelines: https://eiopa.eur

y the higher Financial Strenght Rating in the Am Best Scale is equivalent to credit quality step 1 (so it is weaker than higher Financial Stren
duct with different "Product denomination" should be reported in one row or in different rows. Different situations apply. For the cases w
0130, as stated above, the net impact of the amount of the assets held by index-linked and unit-linked business and of Technical provision
 where information is required for supervisory purposes.
ell as non-regulated entities, including insurance holding companies and mixed activity insurance holding companies, and take appropriat
should match the total of the BS for all material RFF and remaining part, in the cases where there are no MAP. If there are MAP, as it is not
e 5 from EIOPA "Guidelines on ring-fenced funds".
_.2016.2…)3. S.30.01 Facultative covers – Basic: “If reinsurance strategy changes materially after that date or if the renovation of the reins
0 – C0050 – C0070
dy exists (eg. national identifier), it is expected that the same code is used as this identifier should be kept consistently over time until a LE
e opening BE)o R0070: This row can be computed at year-end N-1 without knowledge of the reality as experienced during period N. It is

undertakings should choose their bracket size so that no policies with a known sum insured falls into the last bracket.

ll “son” funds have to be reported, including the “remaining part of the fund”. The “mother” fund does not need to be reported in additio

he template” should be identified in S.01.01.

e reported in April 2017.5. The two are mentioned to cover both premiums already written and future premiums in case not written yet. Th

in place;- If the product is compulsory (usually if substitute) or not compulsory (usually if additional);- If the payment in future is to be
y II Directive, undertakings should only be required to have own credit assessments on their larger or more complex exposures.

isk referred to in point (a) of Article 121(6) shall be the risk weight for windstorm risk in the risk zone within that group with the highest ris
A: The amendments will be in force from the 8th of July 2019.

ack category is retained.

described under Article 335(1)(e) DR.Based on this, and to be direct to your own question, when you deal with a regulated OFS undertakin

be interpreted as a reference to the simplified calculations in the Delegated Regulation.

es may though qualify for the treatment set out in Article 109a Par. 2 (a) Solvency II (see also link below)http://eur-lex.europa.eu/legal-co

0 basis risk remains, then the risk-mitigating effect of 100 cannot be adjusted to 80 to reflect this basis risk. If◾mass lapse risk calculated a
the question.5.Without further information on the "special" fund an answer is not possible. For collective investment undertakings and ot

existing contracts.
 may not be appropriate, in particular as the undertaking should designate a person within the undertaking with overall responsibility for

before and after the adjustment for the loss-absorbency capacity of technical provisions are requested at the level of risk sub-modules as

e responsible for paying the claims when they are eventually settled.• Any loss' limits and ceding commissions should be considered.• It sh

to take further steps.Fully automatic switches do not imply that advice is given when the switch occurs. Indeed everything occurs automa

undertaking to act honestly, fairly and professionally and in the best interest of the customer.Insurance undertakings should consider reba
rtakings in which the risk of customer detriment related to the practice of receiving rebates from asset managers are addressed.

m asset managers are addressing, including the application of the Product Oversight and Governance requirements.
The basic coverage of the (mandatory) healthcare insurance is determined by the national authority on a yearly basis. A manufacturer off

assessment at the point of sale justifies the conclusion that thos products correspond to the demands and needs of those customers and,

tion on the insurance products and the identified target market to the ancillary insurance intermediaries exempted from the scope of the
ing the peril correlation matrix f) Calculate the combined net WS & FL loss from (b) and (d) using the peril correlation matrix Part 2 (based

the latter insurance undertaking to comply with the aforementioned Solvency II requirements. Therefore, if the insurance intermediary is
k concentration of 12 %. When calculating the exemptions in C0320, are we then comparing the impact for the market concentration risk m
uch situation was so far captured by TV1001 and focused on multicurrency in semi-open templates. In case of multicurrency in semi-open

me of member provided in column C0370. This relation is checked by TV1002.

ar (N-1 or prior)Q2: Claims paid in Q1 and Q2 of the current financial year (N) relating to claims incurred before the current financial year (

ation on expenses specific to the undertaking where it better reflects the characteristics of the portfolio of insurance and reinsurance oblig
ted to technical provisions calculated as a whole. Finally, under the proportionality principle other approaches as the one described in the
with profit participation do not exist, total investment expenses as reported annually in S.29.02 (C0010/R0050) should be equal to the sum

s paid in Q1 and Q2 of the current financial year (N) relating to claims incurred before the current financial year (N-1 or prior)ER0422Gross
more than one UTI has to be reported. Some examples - https://www.esma.europa.eu/press-news/esma-news/esma-consults-emir-repor

with in the spread risk module (see paragraph 4.116).Accordingly, credit default swaps and total return swaps that are not part of the und

n provide PEPP also under this service. The scope of these provisions clearly allows a UCITS management company to offer PEPPs in the fo
 Delegated Regulation, the consideration of the sustainability factors in the product approval phase means that insurance undertakings an

ravel services provided by the agency and (2) the provision of travel services is the principal professional activity of the agency.”

where the longevity shock has increased the best estimateStep 3: perform a scenario where the longevity shock is applied only those polici
according to which the policyholder does not pay the premium and expected payments from policyholder will be reported in receivables (
king executing such payment can be considered acting as a “person on behalf of the customer” under article 29(2) of IDD.

ication for December 2021 available here. The level of the UFR does not affect the CRA and/or VA.Please note that in order to be able to g

is registered  Location of the insured’s residence or business establishment The policies in the majority, cover fleets of vessels that have
or undertakings included with method 2 (row R0560).The total group SCR reported on row R0680 in S.23.01.04.01 shall be equal to the ro

ings (i.e. transactions outside a group).4. Temporal proximity or a certain sequence of transaction is not a requirement for an encumbranc
 and its value is impacted by other market risks, for example equity risk, it should be included in the respective market risk sub-modules.P

Furthermore, there should be a proper process in place for managing potential conflicts of interest when setting a commission rate for

with an adaptation of the base amounts to the European Commission and these will be incorporated into a Delegated Regulation by the Eu

sclaimer provided by the European Commission:The answers clarify provisions already contained in the applicable legislation. They do not
hat the loan becomes immediately due in case of a default. Please be also aware of the „floor" of one year for the modified duration set o

, one has to note that the best estimate of liabilities can be small or even negative. Therefore, not taking into account premiums would, in
m.As outlined on EIOPA Q&A438on a topic related to the assessment of availability of own funds “…it is required for groups to set out the
gnificant adaptations”. For product which continue to be marketed without significant adaptations, manufacturers therefore do not have
ance product changes the compatibility of the product with regard to the target market and requires an adaptation of the target market. F

oduct or service, as long as the customer has knowledge and experience with the broader “investment field” to which the product belongs

ecific requirements for captive insurance undertakings. This means that the legislator did not have the intention to make any distinction b

rs set out in the relevant national winding-up procedures. Chapter III of the Solvency II Directive applies for winding-up proceedings rega

pinion on the group solvency calculation in the context of equivalence (EIOPA BoS 15/201).

t cover complements the good or service which the intermediary provides as its principal professional activity”. It follows that, as a form o
A which holds 36mo of the share capital of insurer B (without prejudice of the holding of other own funds items such as subordinated liabi
A) is encouraged to discuss the implications of the case at hand. The Q&A in regulation aims to address focused questions on a particular i

ding to Article 133 of the Solvency II Directive, there is a freedom of investment.Shall the undertaking decide to invest its assets on mortg
oint 4 of the IDD are met. It should be noted that the IDD does not apply to ancillary insurance intermediaries carrying out insurance distrib
equirements comparable to those laid down in the IORP II Directive associated with regulated financial instruments and within prudent lim
e 2004/39/EC.- XT: Assets that are not exchange tradable - Identify assets that by their nature are not subject to negotiation on a regulate
tween the assets and liabilities of the ring-fenced funds and the rest of the undertaking.On A6 and B6 on SCR template: the diversification

r than 20%, the undertaking would not be identified as a participation by any of those entities within the group at individual entity level.
nce holding
default couldcompanies, ancillary
be the primary services undertakings and special purpose vehicles (cf. Annex I para 7 (a) 4th bullet).
exchange.

be D1 if C1>C2 or D2 if C2>C1, meaning that as the question indicates it is not related directly to D1 and D2.
OF THE COUNCIL of 12 December 2017 lays down a general framework for securitisation and defines securitisation. Its article 2(1) indicate
nsistent with the quoted market prices of relevant assets in active markets.”Publication:https://eiopa.europa.eu/Publications/Guidelines/M

nsistent with the quoted market prices of relevant assets in active markets.”Publication:https://eiopa.europa.eu/Publications/Guidelines/M
onsultations/EIOPA_EIOPA-BoS-14-2…, see p. 99, paragraphs 2.287-2.292)It is likely that the function described is critical or important, but
idelines/Final_Report_Treatment_…), then Article 335(1)(e) of the Delegated Regulation would not apply for the purposes of group solven
ich are included in the same way as EEA insurance and reinsurance undertakings in the calculation of the consolidated group SCR (cf. Artic

y guidelines: https://eiopa.europa.eu/Publications/Guidelines/Final_Report_LAC_GLs.pdf

er than higher Financial Strenght Rating in the S&P’s scale)”:The Solvency II ECAI mapping methodology considered in particular the follow
uations apply. For the cases where products have to be reported in more than one row the content of C0010, C0090 and C0220 should fol
ness and of Technical provisions – index-linked and unit-linked (calculated as best estimate and risk margin or calculate as a whole), includi
ompanies, and take appropriate measures at the level of the insurance or reinsurance undertaking where its solvency is being or may be je
P. If there are MAP, as it is not required to report the BS for them, the balance-sheet for the solo from an entity level would not match the
r if the renovation of the reinsurance contracts are performed later than the reporting date and before next 1 January, the information on
onsistently over time until a LEI code exist.6. Undertaking should provide an estimation. Please note that the risks to be reported are the
erienced during period N. It is the part of the best estimate (BE) resulting from discounted cash flows of period N – as reported at year-end

need to be reported in addition.

ums in case not written yet. Therefore the reference to “Expected gross annual” and “written reinsurance premium”. The definition of wri

the payment in future is to be done through annuities or through a lump sum, as long as the payment is at retirement age.Products with o
omplex exposures.

that group with the highest risk weight for windstorm risk'. Can you clarify please, how this will affect the correlations used in the windsto
th a regulated OFS undertaking under Method 1, you expect that the risks of such undertaking are covered by their own sectoral rules and

p://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32015R2011…

If◾mass lapse risk calculated according to the SF of 100 is mitigated by an stop-loss agreement on the actual portfolio which covers only th
vestment undertakings and other investments packaged as funds a look-through in accordance with Article 84 of Commission Delegated R
with overall responsibility for an outsourced key function […] able to challenge the performance and results of the service provider. (See G

he level of risk sub-modules as defined in article 175 and 178 of the Delegated Regulation, including the different scenarios for credit deriv

ns should be considered.• It should be assessed the full terms of the contract and the impact in terms of the cash-flows as all the cash-flow

eed everything occurs automatically. But when the customer was advised about the sale of such products (including its switch mechanism

ertakings should consider rebate arrangements as part of the product oversight and governance processes as required under Article 25, ID
agers are addressed.
 arly basis. A manufacturer offers healthcare insurance coverage supplemental to the basic coverage. A yearly product review interval is ap

eeds of those customers and, where applicable, that the insurance-based investment products are suitable or appropriate for the custom

empted from the scope of the IDD. Furthermore, manufacturers and distributors selling insurance products through ancillary insurance in
rrelation matrix Part 2 (based on Guideline 15, para 1.35) “Undertakings should ensure that the total recovery from risk mitigation metho

the insurance intermediary is mandated by an authorized insurance undertaking/ ​distributor in the host Member State, it can only distrib
he market concentration risk module, if we apply instead the standard input in the above-mentioned articles? • If it is more specifically su
ore the current financial year (N-1 or prior)ER0422Gross claims paid in the current financial year relating to claims incurred in the current fi

surance and reinsurance obligations than information that is not limited to the specific undertaking (e.g. a hypothetical reference portfoli
hes as the one described in the question are acceptable provided they do not lead to a material deviation in the scope of the template. ​
50) should be equal to the sum of all rows of E.04.01 EC0040 and EC0050 + ER0050/EC0070 of the Q4 return. I.e., once S.29.02 becomes a

ear (N-1 or prior)ER0422Gross claims paid in the current financial year relating to claims incurred in the current financial yearTotal gross cl
ews/esma-consults-emir-reporting-guidelines (page 134), https://www.esma.europa.eu/sites/default/files/library/esma74-362-2281_final

ps that are not part of the undertaking's risk mitigation policy pursuant to Article 179(3) should be treated in the spread risk module.Discla

mpany to offer PEPPs in the form of an individual portfolio management service if that UCITS management company has a separate MIFID
hat insurance undertakings and insurance intermediaries manufacturing insurance products should ensure that the integration of sustaina

tivity of the agency.”

ock is applied only those policiesStep 4: take into account the impact of the scenario on FDB including the smoothing mechanism in relatio
ill be reported in receivables (i.e. “Insurance and intermediaries receivables") and not in the technical provisions – EIOPA confirms that in
e 29(2) of IDD.

te that in order to be able to get data from Refinitiv you need to have a subscription to their services (fee-liable).For the main currencies l

ver fleets of vessels that have blue-water capabilities which are oceangoing fleets able to operate on the high seas far from their home po
.04.01 shall be equal to the row R0570 in S.25.01.04.02.To fix this issue, as a short-term solution, EIOPA has accordingly deactivated two v

quirement for an encumbrance to occur.In compliance with the features set out in Articles 71(1)(o), 73(1) (i) and 77(1)(h) of Commission D
ve market risk sub-modules.Provided the value of the tax receivable is impacted by underwriting risks the same approach applies for the r

setting a commission rate for the distribution of an insurance product. At the point of sale, the payment/receipt of commission should no

elegated Regulation by the European Commission. For further details, please see https://eiopa.europa.eu/Publications/Letters/EIOPA-18-

icable legislation. They do not extend in any way the rights and obligations deriving from such legislation nor do they introduce any additi
or the modified duration set out in Article 176(2).Please be also aware of the following:1.The valuation of the loan for the purpose of calcu

o account premiums would, in such cases, not be sufficient to ensure that operational risk is well captured in the risk margin as required b
uired for groups to set out their own assessment of any items which might be deducted from own funds owing to any significant restrictio
cturers therefore do not have to comply with the product oversight and governance requirements. This applies to product testing and pro
ptation of the target market. For example, the adaptation of the price and cost structure to inflation may be considered insignificant, whe

to which the product belongs.

tion to make any distinction between insurance undertakings and captive insurance undertakings on the one hand and reinsurance under

winding-up proceedings regarding undertakings subject to the Solvency II framework. Article 268(1)(d) defines winding-up proceedings, a

ty”. It follows that, as a form of liability insurance, MTPL insurance can only be distributed on an ancillary basis if it covers a motor vehicle
ems such as subordinated liabilities that if applicable should also be considered). As such, the part of the assets generated by the reciproca
sed questions on a particular issue of the Solvency II Framework; EIOPA cannot provide consultancy advice nor comment on individual cas

e to invest its assets on mortgage lending providers, or derive income from rental property they can do so following an adequate risk man
s carrying out insurance distribution activities where all the conditions under Article 1(3) of the IDD are met.
uments and within prudent limits for the protection of members and beneficiaries.Whilst the IORP II Directive provides an appropriate lev
t to negotiation on a regulated market or on a multilateral trading facility, as defined by Directive 2004/39/CE.
R template: the diversification in cell A14A of SCR template is related to the diversification between the remaining part and the RFF where

up at individual entity level.

sation. Its article 2(1) indicates the same elements as article 4(1)(61) but provides a fall back condition “(c) the transaction or scheme doe
a.eu/Publications/Guidelines/MR_Final_document_EN.pdfThe Guideline specifies that indeed a revaluation of the asset side takes place w

a.eu/Publications/Guidelines/MR_Final_document_EN.pdfThe Guideline specifies that indeed a revaluation of the asset side takes place w
bed is critical or important, but the one-off appointment of an expert for the service may not necessarily amount to outsourcing. The more
r the purposes of group solvency calculation.Consequently, the holdings in the other financial institutions (not considered a related undert
nsolidated group SCR (cf. Article 335 and 336 of the Delegated Regulation 2015/35), although Article 230 of the Directive does not refer to

sidered in particular the following aspects:• the mandate for the JC: the mapping in the insurance framework should be consistent wi
0, C0090 and C0220 should follow specific pattern: {ID code of product}/+/{number of version}. For example 'AB222/+/3'.Issue identified in
r calculate as a whole), including the technical flows, should be reported split by periods for information (same value as in S.29.03.R0300).
solvency is being or may be jeopardised, the IGTs between an IHC, MAIHC or mixed financial holding company (MFHC) may be requested
tity level would not match the total of the BS reported for the RFF and remaining part.4) As regards the materiality of ring-fenced funds, p
1 January, the information on this template shall be re-submitted when adequate.” Could it be possible to explain better “when adequate
he risks to be reported are the ones with the highest reinsured exposure so an estimation needs to be calculated.7. In this case you sho
od N – as reported at year-end N-1 – after unwinding the interest rate. A subtle distinction between R0070 and R0080 is simply that R007
remium”. The definition of written premium from article 1(11) of Delegated Regulation 2015/35 should be used. The premium should be a

etirement age.Products with other features other than pension entitlements should be classified as “5 – Other” if both features (e.g. singl
orrelations used in the windstorm loss formula? Do we assume that the correlation will equal to 1?Regarding the second question; when si
by their own sectoral rules and no additional calculations are required under Solvency II.It should also be noted that if the case refers to a

portfolio which covers only the scenario used in SF SCR, while according to a comprehensive set of risk scenario´s (including the SF scenar
84 of Commission Delegated Regulation (EU) 2015/35 has to be applied. The question whether the provisions in Article 169 Par 3 or 4 of C
of the service provider. (See Guidelines on system of governance, GL 14).

erent scenarios for credit derivatives (similar approach to equity risk applies regarding the sub-modules and to currency risk regarding the

cash-flows as all the cash-flows required to settle the obligations need to be projected, as required under Articles 41 and 42 of the Comis

ncluding its switch mechanism) the suitability of the product and its underlying investment assets (including the adequacy of the switch me

as required under Article 25, IDD. Insurance undertakings should also consider EIOPA’s Opinion on monetary incentives and remuneration
ly product review interval is appropriate for the supplemental healthcare insurance product.

or appropriate for the customer.”).

through ancillary insurance intermediaries exempted from the IDD are expected to adopt adequate procedures to obtain all the informati
ery from risk mitigation methods that is allowed for in their calculation of net losses does not exceed the total amount possible under the t

ember State, it can only distribute the products of insurance undertakings authorized to carry out cross-border business in the host Memb
s? • If it is more specifically subparagraph 187.3 that is intended - exposures shall be assigned a risk factor g i for market risk concentration
claims incurred in the current financial yearTotal gross claims paid year-to-date, net of salvage and subrogation, excluding expenses. This s

ypothetical reference portfolio) or where a prudent, reliable and objective calculation is not possible without that information.As conclud
. I.e., once S.29.02 becomes available through annual reporting, investment expenses not attributed to the policyholder (ER0050/EC0070)

ent financial yearTotal gross claims paid year-to-date, net of salvage and subrogation, excluding expenses. This shows the gross claims pay
brary/esma74-362-2281_final_report_guidelines_emir_refit.pdf (page 250-255) and https://www.esma.europa.eu/sites/default/files/libr

the spread risk module.Disclaimer provided by the European Commission:The answers clarify provisions already contained in the applicab

ompany has a separate MIFID license, and in this case it will follow MIFID rules. Our reading of the scope is also that a UCITS management
 hat the integration of sustainability factors in the product is, firstly, consistent with the sustainability-related objectives of the customers

moothing mechanism in relation to all policiesStep 5: calculate BSCR from Step 3 and nBSCR from Step 4.Where the result of Step 1 and St
ions – EIOPA confirms that in this case the appropriate reinsurer's share should be reported in the reinsurance payables and not in reinsur
able).For the main currencies like EUR, GBP and USD market data from Bloomberg will work as well, but might lead to small deviations.

h seas far from their home port of their owners’ nationality. The physical location of the vessel in terms of risk location is worldwide and th
accordingly deactivated two validation rules BV343 and BV351 to allow reports to be accepted also in the scenario described in your ques

and 77(1)(h) of Commission Delegated Regulation 2015/35, the amount to be deducted in case of an encumbrance should be determined
ame approach applies for the relevant underwriting risk (sub-)modules.

ceipt of commission should not detrimentally impact on the service the company provides to the customer.It should also be noted that c

ublications/Letters/EIOPA-18-413%20Draft%20RTS%20for%20PII.PDF.

r do they introduce any additional requirements for the concerned operators and competent authorities. The answers are merely intende
e loan for the purpose of calculating the regulatory own funds and solvency requirements should be in line with Article 75 of Directive 200

n the risk margin as required by Art. 107.3 of the Solvency 2 Directive.

ing to any significant restriction affecting the availability, fungibility or transferability of own funds within the undertaking. This requireme
ies to product testing and product review as the review is explicitly mentioned in Article 25(1) IDD as an element of the product approval
considered insignificant, whereas a price/cost increase which substantially impacts the return of an insurance-based investment product

e hand and reinsurance undertakings and captive reinsurance undertakings on the other hand. Consequently, the provisions of the IDD ap

nes winding-up proceedings, and such decisions should be made publicly available under Article 280 of the Solvency II Directive. Furtherm

sis if it covers a motor vehicle sold by the ancillary insurance intermediary as its principal professional activity. This means that practically
ets generated by the reciprocal cross holding (i.e. 6mo based on the information provided) shall be deducted from B’s own funds (i.e. from
nor comment on individual cases subject to supervisory assessment.

ollowing an adequate risk management approach. Undertakings subject to the Solvency II framework are required to invest all their assets
ve provides an appropriate level of investment freedom to IORPs, the Directive gives Members States some discretion to impose more stri
aining part and the RFF where allowed, while the diversification in A6 and B6 is related to diversification between risk modules within the
he transaction or scheme does not create exposures which possess all of the characteristics listed in Article 147(8) of Regulation (EU) No 5
of the asset side takes place with the stressed risk-free interest rate term structure. Therefore, in a pre-stess situation, implicit spreads hav

of the asset side takes place with the stressed risk-free interest rate term structure. Therefore, in a pre-stess situation, implicit spreads hav
ount to outsourcing. The more substantial or frequent the advice or service provided is, the more likely it is to fall within the definition of o
ot considered a related undertaking) should be treated as an equity investment for the purposes of calculating the Group SCR (Please refe
the Directive does not refer to them.

ework should be consistent with the mapping in the banking framework;• the differences between the banking and insurance framewor
'AB222/+/3'.Issue identified in the list of know issues as issue 96.Supervisory reporting - DPM and XBRL
me value as in S.29.03.R0300).
ny (MFHC) may be requested to be reported systematically together with the other IGTs.
eriality of ring-fenced funds, please see Guideline 5 from EIOPA "Guidelines on ring-fenced funds".
explain better “when adequate” ?It is the responsibility of the undertaking to perform the materiality assessment. If these changes (reinsu
lated.7. In this case you should report only two lines, one for each LoB, reporting the different conditions applied to each LoB. The cond
and R0080 is simply that R0070 uses assumptions at year-end N-1 for period N, while R0080 is based on reality of period N.
sed. The premium should be annualised.6. It is considered 1 risk and the aggregate policy limits shall be considered. See comment in C013

her” if both features (e.g. single life and pension entitlements) are material. If one of the features is clearly more material in relation to oth
the second question; when simplification is applicable with risk weight being the highest risk weight in the risk zone within the group, I th
ed that if the case refers to a simple investment in OFS (not considered as regulated undertaking), then such situation should be treated a

ario´s (including the SF scenario) reflecting the actual risk 30 basis risk remains, then the risk/mitigating effect of 100 cannot be adjusted t
ns in Article 169 Par 3 or 4 of Commission Delegated Regulation (EU) 2015/35 are applicable does not depend on whether the fund is open
to currency risk regarding the scenarios approach).

rticles 41 and 42 of the Comission Delegated Regulation (EU) 2015/35 and Articles 81 and 77 of the Solvency directive (valuation of assets

the adequacy of the switch mechanism and its outcome) should have been checked.In case of a manual switch, as the customer will be pu

y incentives and remuneration between providers of asset management services and insurance undertakings in which the risk of custome
ures to obtain all the information as referred to in Article 11 of Delegated Regulation 2017/2358 if the product is not in line with the intere
al amount possible under the terms of their risk transfer programme.” g) Calculate the benefit taken for reinsurance (e) minus (f) h) Calcul

der business in the host Member State.”

i for market risk concentration of 0 % - When calculating the exemptions in C0320 should we exclude the entire value of the exposure or a
 on, excluding expenses. This shows the gross claims payments made in the current reporting period corresponding to claims incurred in th

ut that information.As concluded in Q&A 2257, if an undertaking incurs expenses which are permanently and systematically higher than th
policyholder (ER0050/EC0070) may be calculated by subtracting E.04.01 all rows/EC0040 and all rows/EC0050 of the Q4 return from S.29.0

his shows the gross claims payments made in the current reporting period corresponding to claims incurred in the current financial year N
opa.eu/sites/default/files/library/esma70-1861941480-52_qa_on_emir_implementation.pdf (pages 80,81, 130).​

eady contained in the applicable legislation. They do not extend in any way the rights and obligations deriving from such legislation nor do

also that a UCITS management company that does not hold a separate MIFID licence for portfolio management, but is licenced to provide
d objectives of the customers belonging to the target market, and, secondly, they should also consider sustainability factors more broadly.

ere the result of Step 1 and Step 3 calculations need to be estimatedbased on fixed FDB because changes of FDB are an integral part of the
nce payables and not in reinsurance recoverables. ​
ht lead to small deviations.

sk location is worldwide and therefore might not necessarily fall within the insurance distribution of the IDD.
cenario described in your question, with the intention of changing them when the new taxonomy will be released. Please also refer to line

mbrance should be determined as described in the explanatory text of Guideline 14 in the “Final Report on Public Consultation No. 14/036
It should also be noted that commission services, if identified as an intra-group transaction according to the relevant definition in Article 1

e answers are merely intended to assist natural or legal persons, including competent authorities and Union institutions and bodies, in cla
with Article 75 of Directive 2009/138/EC (Solvency II).2.According to Article 45(1)(c) Directive 2009/138/EC (Solvency II) the undertaking ne

e undertaking. This requirement is outlined by Article 297 (1) (h), Article 359 (e) (ii) and Article 372 (c) (xi) of the Delegated Regulation as w
ment of the product approval process.
ce-based investment product should be considered significant as this increase changes the return expectations of the insurance-based inv

y, the provisions of the IDD apply fully to captive insurance and reinsurance undertakings. Article 30(2) IDD deals with the assessment of a

Solvency II Directive. Furthermore, Article 274 of the SII Directive outlines that national law of the home member state governs the windin

y. This means that practically only car dealers and other professional providers of motor vehicles can act as ancillary insurance distributor
d from B’s own funds (i.e. from its reconciliation reserve). The amount to be deducted is the lower amount of the reciprocal financing that

quired to invest all their assets according to 'prudent person principle' (Article 132 of Solvency II). In addition, the Guidelines on System of
discretion to impose more stringent investment rules on IORPs located in their territories provided that these rules are prudentially justifie
tween risk modules within the same part (Remaining part or RFF part).
147(8) of Regulation (EU) No 575/2013.”Should any transaction be considered as a securitisation for the purpose of the Solvency II delega
situation, implicit spreads have to be determined to ensure consistency to the mark-to-market valuation.In our consideration a revaluatio

situation, implicit spreads have to be determined to ensure consistency to the mark-to-market valuation.In our consideration a revaluatio
o fall within the definition of outsourcing.
ng the Group SCR (Please refer to Explanatory Text 2.19 to Guideline 8 of the Guidelines on treatment of related undertakings, including p

nking and insurance framework;The meaning of CQS 1 in the insurance framework is “The rated entity has very strong capacity to meet its
ment. If these changes (reinsurance strategy changes materially or the renovation of the reinsurance contracts are performed later than th
applied to each LoB. The conditions that re similar need to be reported twice.8. It should be reported gross9. No, is the result of ceded
 sidered. See comment in C0130 for clarification. Please note that if this implies two different currencies then C0120 needs to be considere

more material in relation to other then option 5 should not be used. Option 5 is to be used only when both feature are material.
risk zone within the group, I think this leads to the correlation coefficient for windstorm risk in risk zones i and j of region r set out in Annex
h situation should be treated as an equity investment for the purpose of calculating the Group SCR and, more specifically, in the calculatio

ct of 100 cannot be adjusted to 70 to reflect this basis risk.

d on whether the fund is open to the general public or not.
y directive (valuation of assets and liabilities).• The expected present value of the cash-flows shall be calculated using the relevant risk-free

tch, as the customer will be put in contact with an insurance undertaking or insurance intermediary in order to decide to switch or not, he

s in which the risk of customer detriment related to the practice of receiving rebates from asset managers are addressed.
uct is not in line with the interests, objectives and characteristics of the identified target market or where other product-related circumsta
surance (e) minus (f) h) Calculate the maximum recoverable from the Cat XL, (i.e. aggregate limit less reinstatement cost) i) If (g) is less tha
ntire value of the exposure or again compare the impact for the market concentration risk module if we apply instead the standard input in
onding to claims incurred in the current financial year N.E.g., Q1 and Q2 of financial year N would be reported as followsQ1: Claims paid in

d systematically higher than those projected for best estimate valuation, it should base the assumptions on expenses on the undertaking´s
50 of the Q4 return from S.29.02.01 C0010/R0050 of the same year.

in the current financial year N.E.g., Q1 and Q2 of financial year N would be reported as followsQ1: Claims paid in Q1 of the current financi
ng from such legislation nor do they introduce any additional requirements for the concerned operators and competent authorities. The a

ent, but is licenced to provide individual portfolio management as an additional service under the UCITS Directive (art 6 par 3 point a of the
inability factors more broadly. That does not mean that the product should have additional sustainability-related features, nonetheless, in

FDB are an integral part of the valuation model, this estimation should be performed in a prudent and proportionate manner. The same
eased. Please also refer to line 200 at the following link: https://dev.eiopa.europa.eu/Taxonomy/Full/2.6.0/common/EIOPA_List_of_Know

ublic Consultation No. 14/036 on Guidelines on classification of own funds”. The encumbrance deduction should be made by the insurer in
e relevant definition in Article 13(19) of the Solvency II Directive, such transactions should be monitored and reported according to Article

n institutions and bodies, in clarifying the application or implementation of the relevant legal provisions. Only the Court of Justice of the Eu
Solvency II) the undertaking needs to demonstrate in its ORSA the significance with which the risk profile of the undertaking deviates from

the Delegated Regulation as well as Article 246 (4) of Solvency II Directive.Groups should engage from an early stage with the group super
ons of the insurance-based investment product.

deals with the assessment of appropriateness, which has to be applied in cases where the customer has, in accordance with the applicable

mber state governs the winding-up proceedings and their effects, unless otherwise provided in Articles 285 to 292 of the cited Directive.De

ancillary insurance distributors for MTPL insurance products.Article 1(3) IDD exempts certain ancillary insurance intermediaries from the s
f the reciprocal financing that closes the circularity (i.e. the item participation or the holding of share capital plus holding of other own fun

, the Guidelines on System of Governance EIOPA_BoS_14/253 further clarify the application of the prudent person principle. The undertak
e rules are prudentially justified and do not restrict the free movement of capital (Article 19 of the IORP II Directive). We are not aware of
pose of the Solvency II delegated act, the aforementioned conditions must all be fulfilled.
our consideration a revaluation on the asset side takes place without volatility adjustment, which is only relevant for the valuation of liab

our consideration a revaluation on the asset side takes place without volatility adjustment, which is only relevant for the valuation of liab
ated undertakings, including participations for further details).In relation to Article 68 of the Delegated Regulation which is mentioned in y

ery strong capacity to meet its financial commitments and is subject to very low credit risk. ” according to the same source as mentioned i
s9. No, is the result of ceded technical provisions (resulting from claims provision + premiums provision + Non-Life TP calculated as a wh
nd j of region r set out in Annex XXII in windstorm loss formula becoming one, due to the fact that only one risk zone per country is conside
e specifically, in the calculation of the consolidated group SCR according to art 336(a) of the DR.
ted using the relevant risk-free rate term structure and adjustments should be made to take account of expected losses due to default of t

to decide to switch or not, he will probably receive advice.If an advice has been given to the customer when an insurance product involvin

re addressed.
her product-related circumstances arise that may adversely affect the customers.
tement cost) i) If (g) is less than (h) then capital requirement for cat = (f) otherwise, capital requirement for cat = (e) minus (h) Approach 2
y instead the standard input in the above-mentioned articles for said exposure? Your clarifications to the above would be appreciated.
ed as followsQ1: Claims paid in Q1 of the current financial year (N) relating to claims incurred in the current financial year (N)Q2: Claims pa

xpenses on the undertaking´s specific experience and observations because a prudent, reliable and objective valuation of technical provis
aid in Q1 of the current financial year (N) relating to claims incurred in the current financial year (N)Q2: Claims paid in Q1 and Q2 of the cu
competent authorities. The answers are merely intended to assist natural or legal persons, including competent authorities and Union ins

ctive (art 6 par 3 point a of the Directive) and on the basis of national law (that transposed the UCITS Directive and MiFID II) can provide a
lated features, nonetheless, insurance undertakings and insurance intermediaries manufacturing insurance products should assess wheth

ortionate manner. The same approach should be applied to mortality risk.Q&A 1523 will be revised accordingly.
ommon/EIOPA_List_of_Known_Issues.xlsx

ould be made by the insurer in its solo calculation since it is its own funds that are encumbered.
reported according to Article 245 of the Solvency II Directive and Article 265 of the SII directive and supporting regulations. Undertakings

y the Court of Justice of the European Union is competent to authoritatively interpret Union law. The views expressed in the internal Comm
the undertaking deviates from the assumptions underlying the Solvency Capital Requirement.In addition and according to Article 45(1)(a)

rly stage with the group supervisors regarding any doubts on the availability and transferability of those own funds"
 ccordance with the applicable national law, waived the right to obtain full advice. In such cases, an insurance intermediary or insurance u

o 292 of the cited Directive.Depending on the type of product a policyholder has acquired, there will be risks associated with it and the po

ance intermediaries from the scope of the Directive if (among other conditions) they distribute insurance products that are complementar
plus holding of other own funds if applicable) as the circularity may impair the loss absorption capacity of the share capital of the insurer

person principle. The undertaking must maintain and monitor practices and procedures appropriate to the undertaking's risk managemen
irective). We are not aware of any Member States imposing specific rules on crypto-asset investment. However, the national law of some
evant for the valuation of liabilities.

evant for the valuation of liabilities.

lation which is mentioned in your question, it is worth noting that this article refers to the determination of own funds and not how a parti

e same source as mentioned in the answer to the preceding question. This expresses the high standard that is associated with rated asset
Non-Life TP calculated as a whole and Life including SLT Health), including the adjustment for expected losses due to counterparty default.
isk zone per country is considered.EIOPA: Indeed, if we assume only one risk zone per country, the correlation coefficient for windstorm ri
ected losses due to default of the counterparty.• Example:o The reinsurance treaty covers the period from 1st September 2015 to 31

n an insurance product involving a semi-automatic switch was sold, it may be that the customer should also be advised about the opportun
cat = (e) minus (h) Approach 2 based on the above and Q&A 2349 - European Union (europa.eu): (i) Calculate the gross Windstorm (WS) s
financial year (N)Q2: Claims paid in Q1 and Q2 of the current financial year (N) relating to claims incurred in the current financial year (N)

e valuation of technical provisions without that information is then not possible.In accordance with these conclusions, assumptions on inv
ms paid in Q1 and Q2 of the current financial year (N) relating to claims incurred in the current financial year (N)
tent authorities and Union institutions and bodies, in clarifying the application or implementation of the relevant legal provisions. Only th

ve and MiFID II) can provide and offer PEPP structured as an individual portfolio management service. Do you agree with this interpretatio
products should assess whether the product has such features.”
rting regulations. Undertakings should be aware of the potential risks associated with such transactions, including the risk of conflict of int

expressed in the internal Commission Decision cannot prejudge the position that the European Commission might take before the Union a
d according to Article 45(1)(a) Directive 2009/138/EC (Solvency II) the undertaking is required to take into account the undertaking's speci

n funds"
e intermediary or insurance undertaking asks the customer or potential customer to provide information regarding his or her knowledge a

s associated with it and the policyholder can incur losses if the insurer has not put appropriate contingency measures in place such as rein

oducts that are complementary to the good or service supplied by a provider and cover either (i) the risk of breakdown, loss of or damage
he share capital of the insurer B.Likewise, the insurer C’s reconciliation reserve shall be deducted by the amount of the encumbered item,

ndertaking's risk management policy, with regard to key areas of the undertak[1]ings' business. This includes having an adequate investm
ver, the national law of some Member States lists the types of assets in which IORPs are permitted to invest. If the list of the relevant Mem
own funds and not how a participation is defined. Therefore, the 10% stated in Article 68 of the Delegated Regulation do not refer to the

is associated with rated assets in this CQS.Like the other rating categories (e.g. long-term), the considered ECAI’s financial strength rating
s due to counterparty default. The “Non-Life TP calculated as a whole” is not reported in C0060 to C0090.10. Yes, please see validation B
on coefficient for windstorm risk in risk zones i and j of region set out in Annex XXII becomes useless. Please find below a few examples wh
om 1st September 2015 to 31st December 2016o Assume the insurance undertaking was notified of a claim before 1st September 2015o

be advised about the opportunity to switch or not when the mechanism is activated (suitability check of the switch at the time of the swit
e the gross Windstorm (WS) scenario loss (A and B) (ii) Calculate the gross Flood (FL) scenario loss (A and B) (iii) Calculate the net undivers
the current financial year (N)

onclusions, assumptions on investment expenses derived from a hypothetical reference portfolio should not be considered prudent, realisti
evant legal provisions. Only the Court of Justice of the European Union is competent to authoritatively interpret Union law. The views exp

u agree with this interpretation?

uding the risk of conflict of interest.An early engagement with the relevant National Competent Authority (NCA) is encouraged to discuss t

might take before the Union and national courts.

count the undertaking's specific risk profile when assessing its overall solvency needs.The ORSA assessment of the overall solvency needs
garding his or her knowledge and experience in the investment field relevant to the specific type of product or service offered or demande

measures in place such as reinsurance cover (floating charge over the policyholder's assets). In this regard, it is advisable to discuss the ter

breakdown, loss of or damage to the good or the non-use of the service supplied by that provider or (ii) damage to or loss of baggage and o
ount of the encumbered item, i.e. 8mo as it is the lower amount that closes the circularity based on the information provided, i.e. consider

s having an adequate investment risk management policy. (see Guideline 25 of Guidelines on System of Governance EIOPA_BoS_14/253).
. If the list of the relevant Member State does not include crypto-assets, this effectively means that direct investment in crypto-assets by I
Regulation do not refer to the holding of share capital issued by a related undertaking in other financial sector, but to the treatment of par

ECAI’s financial strength ratings had to be assigned to the required seven rating classes (CQS 0 to 6). For consistency reasons, the mapping
. Yes, please see validation BV164 of List of validations (https://eiopa.europa.eu/Pages/Supervision/Insurance/DPM_Taxonomy_2.1.0_…
find below a few examples which show how the simplification can be used:If we assume in a simple example that Q(Peril, Country) =1 and
m before 1st September 2015o Assume the claim reserve on 1st September 2015 is 100 EURo Assume the insurance undertaking pays th

switch at the time of the switch).In accordance with Article 12 of Delegated Regulation 2017/2359, insurance undertakings and insurance
(iii) Calculate the net undiversified SCR after applying risk mitigation for each of the combination of WS-A FL-A, WS-A FL-B, WS-B FL-A and
pret Union law. The views expressed in the internal Commission Decision cannot prejudge the position that the European Commission mig
NCA) is encouraged to discuss the implications of the case at hand. EIOPA cannot provide consultancy advice nor comment on individual ca
of the overall solvency needs is therefore not subject to how risks are estimated by the standard formula.Please note that EIOPA propose
or service offered or demanded to enable the insurance intermediary or the insurance undertaking to assess whether the insurance servic

is advisable to discuss the terms and conditions of the policy with the insurance intermediary or life insurance product provider and to en

age to or loss of baggage and other risks linked to travel booked with that provider.Against this background, ancillary insurance intermedia
mation provided, i.e. considering the participation of insurer C in the holding company A and the direct and indirect investment of the hol

ernance EIOPA_BoS_14/253).EIOPA cannot provide individual advice on what an undertaking can or cannot invest on. We advise that you
vestment in crypto-assets by IORPs is not permitted.You should note that the EU is planning its response to the emergence of crypto-asse
or, but to the treatment of participations in the determination of basic own funds of the insurance undertaking, and in particular to the tie

sistency reasons, the mapping has not been directly done using the final rating table of each ECAI, but also the underlying data. In other w
ance/DPM_Taxonomy_2.1.0_…)11. Yes, this should be reported. C0120 should report 31/12/2015 and in C0080 “Description risk categor
e that Q(Peril, Country) =1 and a country with three CRESTA zone:Z1 / risk weight = 0.1Z2 / risk weight = 0.8Z3 / risk weight = 0.3We also a
 insurance undertaking pays the claim during November 2015, but pays more than the provision: 110 EURo The claim is settled, hence th

ce undertakings and insurance intermediaries retain the same responsibilities for performing the suitability assessment where initial advic
-A, WS-A FL-B, WS-B FL-A and WS-B FL-B considering one reinstatement and aggregate limit available on Layer 1 including any reinstateme
the European Commission might take before the Union and national courts.
nor comment on individual cases subject to supervisory assessment.
ease note that EIOPA proposed in December 2020 a different treatment for defaulted loans (see paragraphs 5.22 and 5.23 in the “Opinion
s whether the insurance service or product envisaged is appropriate for the customer.

nce product provider and to engage with the life insurance product provider in case of doubt regarding the risks associated with the insura

ancillary insurance intermediaries who offer their customer an insurance coverage on a sale of a car fall within the scope of the Directive
indirect investment of the holding company A in insurer C. To be noted that, if applicable, the holding of other own funds items such as su

invest on. We advise that you engage with your national competent authority to discuss the case at hand.
the emergence of crypto-assets such as bitcoin and the effect these new technologies will have on how financial assets are issued, exchan
ng, and in particular to the tier 1 items listed in Article 69(a)(i),(ii),(iv) and (vi) of the Delegated Regulation.

he underlying data. In other words, the mapping has been done according to rating data such as the default probabilities used by the ECAI
0080 “Description risk category covered” it should be explained that coverage is only for the run-off business.12. The profit commission
3 / risk weight = 0.3We also assume the following Correlation matrix: Z1 Z2 Z3Z1 1 0.5 0.3Z2 0.5 1 0.9Z3 0.3 0.9 1
 The claim is settled, hence the claim reserve on 31st December 2016 is 0 EURTaking into account the quota-share of 50%, the reinsuranc

assessment where initial advice is provided on an automatic switching under 1) or where advice is provided for semi-automated switches u
er 1 including any reinstatement costs (iv) Identify the combination of events that produce the maximum net undiversified SCR (v) Calcula
s 5.22 and 5.23 in the “Opinion on the 2020 review of Solvency II").
sks associated with the insurance product; and with the relevant national competent authority if any concerns about the national legislati

hin the scope of the Directive provided the insurance coverage includes MTPL insurance, since the exemption clause in Article 1(3) IDD do
her own funds items such as subordinated liabilities shall also be considered.The impact of the adjustment of the reconciliation reserve of
ncial assets are issued, exchanged, shared and accessed. This work on the possibility for a EU regulatory framework for crypto-assets inclu
probabilities used by the ECAI to develop their ratings. Those data have either been provided by the ECAI itself or were retrieved from ESM
s.12. The profit commission is expected to be a % of a “reinsurance result”, and it is acknowledge that the formula of this reinsurance re
a-share of 50%, the reinsurance undertaking would pay: 50% x (110 – 100 + 0) = 5 EUR

or semi-automated switches under 2) or manual switches under 3) above, regardless of the degree of automation.
et undiversified SCR (v) Calculate the combined gross and net WS & FL loss as per (iv) above using the peril correlation matrix Separately, th
rns about the national legislation that applies for winding-up procedures.It is important to stress that, as explained in EIOPA's Opinion on t

n clause in Article 1(3) IDD does not include insurance against liability risks. Such intermediaries have to register as ancillary insurance inte
f the reconciliation reserve of insurer C on the SII BS of insurer B, which is not valued by using quoted market prices in active markets, shal
mework for crypto-assets includes mitigating the risks posed by crypto-assets (fraud, cyberattacks, market manipulation). This initiative wil
elf or were retrieved from ESMA’s CEREP rating database (https://cerep.esma.europa.eu/cerep-web/). The mapping should be consistent
formula of this reinsurance result is not fixed. If we understood your explanation correction, the maximum commission is 70% of the resu
orrelation matrix Separately, the net diversified SCR per Approach 2 could result in a prudent risk charge than the intended “The catastrop
lained in EIOPA's Opinion on the 2020 review of Solvency II, EIOPA is of the view that that every Member State should have a national Ins

ister as ancillary insurance intermediaries under IDD and must comply with the IDD rules applicable to them.On the other hand, car dealer
t prices in active markets, shall be further considered. E.g. if the SII BS of insurer B reflects 15mo from its participation in insurer C valued b
anipulation). This initiative will assess:• how far crypto-assets are covered by current EU legislation• whether new legislation is need
mapping should be consistent across the different rating providers, the different rating categories for each provider and for all seven CQS,
commission is 70% of the result as defined in the contract and the minimum is 50% of the result as defined in the contract, depending on
n the intended “The catastrophe sub-modules specify a 1 in 200 year gross loss for each sub-module after diversification”. Could you pleas
ate should have a national Insurance Guarantee Scheme (IGS) in place for the protection of policyholders in the event of insurance failure

.On the other hand, car dealers may be exempted from the scope of IDD under Article 1(3) if they limit their offer to motor casco insuranc
ticipation in insurer C valued by the adjusted equity method, when calculating the excess of assets over liabilities of insurer C the adjustm
hether new legislation is needed in this field• whether it would be sufficient to issue guidelines.The following link provides more detail: htt
rovider and for all seven CQS, including the two top steps 0 and 1. Thus, the average or most frequent step assigned within the long term
n the contract, depending on the number of lives reinsured. Our opinion is that in this case C0330 should be 0.7 and C0340 should be 0.5.
versification”. Could you please clarify whether this has been intended for the standard formula approach?
ilities of insurer C the adjustment performed in C to ensure the elimination of any artificial creation of capital shall be considered.
g link provides more detail: https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12089-Directive-regulation-establis
assigned within the long term ratings category served, among other factors, as a measure for the corresponding financial strength rating. F
e 0.7 and C0340 should be 0.5. In C0350 it should be 0.5 or 0.7 depending on the expectation of the number of lives reinsured.
9-Directive-regulation-establishing-a-European-framework-for-markets-in-crypto-assetsAs an independent advisory body to the EU institu
ding financial strength rating. Further details on the methodology used to assign each level of rating proposed by any rating agency to thei
advisory body to the EU institutions, EIOPA’s mission is to strengthen European supervision and consumer protection in the area of insuran
d by any rating agency to their CQS category can be found in the Mapping Reports for the different ECAIs under https://eiopa.europa.eu/
rotection in the area of insurance and private pensions across the EU. It is therefore not within the competence of EIOPA to provide views
nder https://eiopa.europa.eu/Pages/Consultations/JCCP201401add-Addendum-to-t….
nce of EIOPA to provide views on IORPs’ appetite for the use of crypto-asset investment or any other types of investments.