S.02.02 — Liabilities by currency Solo
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S.02.02 — Liabilities by currency
General comment:
This section relates to annual submission of information for individual entities.
This template is to be filled in accordance with the Balance sheet (S.02.01). Valuation principles are laid down in Directive 2009/138/EC, Delegated Regulation (EU) 2015/35, Solvency II Technical Standards and Guidelines.
This template is not required to be submitted if one single currency represents more than 80 % of liabilities. In case the value of technical provisions, as reported in R0030 and R0120 in S.12.01 and R0060 and R0160 in S.17.01, is negative, for the purposes of the calculation of the threshold above the absolute value of those notional amounts should be considered without netting of technical provisions between different LoBs.
If submitted, information on the reporting currency shall always be reported regardless of the amount of liabilities. Information reported by currency shall at least represent 80% of the total liabilities. The remaining 20% may be aggregated. If a specific currency has to be reported to comply with the 80% threshold then that currency shall be reported for all liabilities.
Captives are exempted from reporting this template.
| ITEM | INSTRUCTIONS | |
|---|---|---|
| R0010 | Material currency | Identify the ISO 4217 alphabetic code of each currency to be reported. |
| C0020/R0110 | Total value of all currencies — Technical provisions (excluding index-linked and unit – linked contracts) | Report the total value of the technical provisions (excl. index-linked and unit-linked contracts) for all currencies. |
| C0030/R0110 | Value of the reporting currency — Technical provisions (excluding index-linked and unit – linked contracts) | Report the value of the technical provisions (excl. index-linked and unit-linked contracts) for the reporting currency |
| C0040/R0110 | Value of remaining other currencies — Technical provisions (excluding index-linked and unit – linked contracts) | Report the total value of the technical provisions (excl. index-linked and unit-linked contracts) for the remaining currencies that are not reported by currency. This means that this cell excludes the amount reported in the reporting currency (C0030/R0110) and in the currencies reported by currency (C0050/R0110). |
| C0050/R0110 | Value of material currencies — Technical provisions (excluding | Report the value of the Technical provisions (excl. index-linked and unit-linked contracts) for each of the currencies required to be reported separately. |
| index-linked and unit – linked contracts) | ||
|---|---|---|
| C0020/R0120 | Total value of all currencies — Technical provisions — index-linked and unit-linked contracts | Report the total value of the technical provisions — index-linked and unit-linked contracts for all currencies. |
| C0030/R0120 | Value of the reporting currency — Technical provisions — index-linked and unit-linked contracts | Report the value of the technical provisions — index-linked and unit-linked contracts for the reporting currency. |
| C0040/R0120 | Value of remaining other currencies — Technical provisions — index-linked and unit-linked contracts | Report the value of the technical provisions — index-linked and unit-linked contracts for the remaining currencies that are not reported by currency. |
| This means that this cell excludes the amount reported in the reporting currency (C0030/R0120) and in the currencies reported by currency (C0050/R0120). | ||
| C0050/R0120 | Value of material currencies — Technical provisions — index-linked and unit-linked contracts | Report the value of the technical provisions — index-linked and unit-linked contracts for each of the currencies required to be reported separately. |
| C0020/R0130 | Total value of all currencies — Deposits from reinsurers and insurance, intermediaries and reinsurance payables | Report the total value of the deposits from reinsurers, insurance and intermediaries payables and reinsurance payables for all currencies. |
| C0030/R0130 | Value of the reporting currency — Deposits from reinsurers and insurance, intermediaries and reinsurance payables | Report the value of the deposits from reinsurers, insurance and intermediaries payables and reinsurance payables for the reporting currency. |
| C0040/R0130 | Value of remaining other currencies — Deposits from reinsurers and insurance, intermediaries and reinsurance payables | Report the value of the deposits from reinsurers, insurance and intermediaries payables and reinsurance payables for the remaining currencies that are not reported by currency. This means that this cell excludes the amount reported in the reporting currency (C0030/R0130) and in the currencies reported by currency (C0050/R0130). |
| C0050/R0130 | Value of material currencies — Deposits from reinsurers and insurance, intermediaries and reinsurance payables | Report the value of the deposits from reinsurers, insurance and intermediaries payables and reinsurance payables for each of the currencies required to be reported separately. |
|---|---|---|
| C0020/R0140 | Total value of all currencies — Derivatives | Report the total value of the derivatives for all currencies. |
| C0030/R0140 | Value of the reporting currency — Derivatives | Report the value of the derivatives for the reporting currency. |
| C0040/R0140 | Value of remaining other currencies — Derivatives | Report the total value of the derivatives for the remaining currencies that are not reported by currency. This means that this cell excludes the amount |
| reported in the reporting currency (C0030/R0140) and in the currencies reported by currency (C0050/R0140). | ||
| C0050/R0140 | Value of material currencies — Derivatives | Report the value of the derivatives for each of the currency required to be reported separately. |
| C0020/R0150 | Total value of all currencies — Financial liabilities | Report the total value of the financial liabilities for all currencies. |
| C0030/R0150 | Value of the reporting currency — Financial liabilities | Report the value of the financial liabilities for the reporting currency. |
| C0040/R0150 | Value of remaining other currencies — Financial liabilities | Report the total value of the financial liabilities for the remaining currencies that are not reported by currency. |
| This means that this cell excludes the amount reported in the reporting currency (C0030/R0150) and in the currencies reported by currency (C0050/R0150). | ||
| C0050/R0150 | Value of material currencies — Financial liabilities | Report the value of the financial liabilities for each of the currencies required to be reported separately. |
| C0020/R0160 | Total value of all currencies — Contingent liabilities | Report the total value of the contingent liabilities for all currencies. |
| C0030/R0160 | Value of the reporting currency — Contingent liabilities | Report the value of the contingent liabilities for the reporting currency. |
|---|---|---|
| C0040/R0160 | Value of remaining other currencies — Contingent liabilities | Report the total value of the contingent liabilities for the remaining currencies that are not reported by currency. |
| This means that this cell excludes the amount reported in the reporting currency (C0030/R0160) and in the currencies reported by currency (C0050/R0160). | ||
| C0050/R0160 | Value of material currencies — Contingent liabilities | Report the value of the contingent liabilities for each of the currencies required to be reported separately |
| C0020/R0170 | Total value of all currencies — Any other liabilities | Report the total value of any other liabilities for all currencies. |
| C0030/R0170 | Value of the reporting currency — Any other liabilities | Report the value of any other liabilities for the reporting currency. |
| C0040/R0170 | Value of remaining other currencies — Any other liabilities | Report the total value of any other liabilities for remaining currencies that are not reported by currency. |
| This means that this cell excludes the amount reported in the reporting currency (C0030/R0170) and in the currencies reported by currency (C0050/R0170). | ||
| C0050/R0170 | Value of material currencies — Any other liabilities | Report the value of any other liabilities for each of the currencies required to be reported separately. |
| C0020/R0200 | Total value of all currencies — Total liabilities | Report the total value of the total liabilities for all currencies. |
| C0030/R0200 | Value of the reporting currency — Total liabilities | Report the value of total liabilities for the reporting currency. |
| C0040/R0200 | Value of remaining other currencies — Total liabilities | Report the total value of total liabilities for the remaining currencies that are not reported by currency. |
| This means that this cell excludes the amount reported in the reporting currency |
| (C0030/R0200) and in the currencies reported by currency (C0050/R0200). | ||
|---|---|---|
| C0050/R0200 | Value of material currencies — Total liabilities | Report the value of total liabilities for each of the currency required to be reported separately. |