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    S.05.02 — Premiums, claims and expenses by country Group

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    S.05.02 — Premiums, claims and expenses by country PDF · reporting-explanations/EIOPA_Solvency_II/2.8.0/EIOPA_S.05.02_group.pdf
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    S.05.02 — Premiums, claims and expenses by country

    General comments:

    This section relates to the annual submission of information for groups. The template is not due when the thresholds for reporting by country described below are not applicable, i.e. the home country represents 90 % or more of the total gross written premiums.

    This template shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS (if accepted as local GAAP. Groups shall use the recognition and valuation basis as for the published financial statements, no new recognition or re-valuation is required, except for the classification between investment contracts and insurance contracts when this is applicable in the financial statements. This template shall include all insurance business regardless of the possible different classification between investment contracts and insurance contracts applicable in the financial statements.

    This template covers only insurance and reinsurance business within the scope of the consolidated accounting perspective.

    The following criteria for the classification by country shall be used:

    • The information, provided by country, shall be completed for the five countries with the biggest amount of gross written premiums in addition to the home country or until reaching 90 % of the total gross written premiums;
    • For the direct insurance business for the lines of business ‘Medical expense’, ‘Income protection’, ‘Workers’ compensation’, ‘Fire and other damage to property’ and ‘Credit and suretyship’ information shall be reported by country where the risk is situated as defined in Article 13 (13) of Directive 2009/138/EC;
    • For direct insurance business for all other lines of business, information shall be reported by country where the contract was entered into;
    • For proportional and non-proportional reinsurance information shall be reported by country of localisation of the ceding undertaking.

    For the purposes of this template ‘country where the contract was entered into’ means:

    • s) The country where the insurance undertaking is established (home country) when the contract was not sold through a branch or freedom to provide services;
    • t) The country where the branch is located (host country) when the contract was sold through a branch;
    • u) The country where the freedom to provide services was notified (host country) when the contract was sold through freedom to provide services.
    • v) If an intermediary is used or in any other situation, it is a), b) or c) depending on who sold the contract.
    ITEMINSTRUCTIONS
    Non-life
    insurance and
    reinsurance
    obligations
    C0020 to
    C0060/R0010    		Top 5 countries
    (by amount of
    gross premiums
    written) — non – life obligations    		Identify the ISO 3166–1 alpha–2 code of the countries
    being reported for the non-life obligations.
    C0080 to
    C0140/R0110    		Premiums
    written — Gross
    — Direct
    Business    		Definition of premiums written provided in application
    of directive 91/674/EEC where applicable: gross
    premiums written shall comprise all amounts due
    during the reporting period in respect of insurance
    contracts, arising from direct business, regardless of the
    fact that such amounts may relate in whole or in part to
    a later reporting period.
    C0080 to
    C0140/R0120    		Premiums
    written — Gross
    — Proportional
    reinsurance
    accepted    		Definition of premiums written provided in application
    of directive 91/674/EEC where applicable: gross
    premiums written shall comprise all amounts due
    during the
    reporting period in respect of insurance
    contracts, arising from proportional reinsurance
    accepted business, regardless of the fact that such
    amounts may relate in whole or in part to a later
    reporting period.
    C0080 to
    C0140/R0130    		Premiums
    written — Gross
    — Non
    proportional
    reinsurance
    accepted    		Definition of premiums written provided in application
    of directive 91/674/EEC where applicable: gross
    premiums written shall comprise all amounts due
    during the reporting period
    in respect of insurance
    contracts, arising from non-proportional reinsurance
    accepted business, regardless of the fact that such
    amounts may relate in whole or in part to a later
    reporting period.
    C0080 to
    C0140/R0140    		Premiums
    written — Reinsurers’ share    		Definition of premiums written provided in application
    of directive 91/674/EEC where applicable: gross
    premiums written shall comprise all amounts ceded to
    reinsurers during the reporting period
    in respect of
    insurance contracts regardless of the fact that such
    amounts may relate in whole or in part to a later
    reporting period.
    C0080 to
    C0140/R0200    		Premiums
    written — Net    		Definition of premiums written provided in application
    of directive 91/674/EEC where applicable: the net
    premiums written represent the sum of the direct
    business and the accepted reinsurance business reduced
    by the amount ceded to reinsurance undertakings.
    C0080 to
    C0140/R0210    		Premiums
    earned — Gross
    — Direct
    business    		Definition of earned premiums provided in directive
    91/674/EEC where applicable: it is the sum of gross
    premiums written minus the change in the gross
    provision for unearned premiums related to insurance
    direct business.
    C0080 to
    C0140/R0220    		Premiums
    earned — Gross
    — Proportional
    reinsurance
    accepted    		Definition of earned premiums provided in directive
    91/674/EEC where applicable: it is the sum of gross
    premiums written minus the change in the gross
    provision for unearned premiums related to
    proportional reinsurance accepted business.
    C0080 to
    C0140/R0230    		Premiums
    earned — Gross
    — Non
    proportional
    reinsurance
    accepted    		Definition of earned premiums provided in directive
    91/674/EEC where applicable: it is the sum of gross
    premiums written minus the change in the gross
    provision for unearned premiums related to non – proportional reinsurance accepted business.
    C0080 to
    C0140/R0240    		Premiums
    earned — Reinsurers’ share    		Definition of earned premiums provided in directive
    91/674/EEC where applicable: it is the sum of
    reinsurer’s share in gross premiums written minus the
    change in the reinsurer’s share in provision for
    unearned premiums.
    C0080 to
    C0140/R0300    		Premiums
    earned — Net    		Definition of earned premiums provided in directive
    91/674/EEC where applicable: it is the sum of gross
    premiums written minus the change in the gross
    provision for unearned premiums related to the sum of
    the direct business and the accepted reinsurance
    business reduced by the amount ceded to reinsurance
    undertakings.
    C0080 to
    C0140/R0310    		Claims incurred
    Gross — Direct
    business    		Claims incurred in the reporting period as defined in
    directive 91/674/EEC where applicable: the claims
    incurred means the sum of the claims paid and the
    change in the provision for claims during the reporting
    period
    related to insurance contracts arising from direct
    business.
    This shall exclude claims management expenses and
    the movement in provisions in claims management
    expenses.
    C0080 to
    C0140/R0320    		Claims incurred
    Gross — Proportional    		Claims incurred in the reporting period as defined in
    directive 91/674/EEC where applicable: the claims
    incurred means the sum of the claims paid and the
    change in the provision for claims during the reporting
    reinsurance
    accepted    		period related to insurance contracts arising from
    proportional reinsurance accepted.
    This shall exclude claims management expenses and
    the movement in provisions in claims management
    expenses.
    C0080 to
    C0140/R0330    		Claims incurred
    — Gross — Non
    proportional
    reinsurance
    accepted    		Claims incurred in the reporting period as defined in
    directive 91/674/EEC where applicable: the claims
    incurred means the sum of the claims paid and the
    change in the provision for claims during the reporting
    period
    related to insurance contracts arising from non – proportional reinsurance accepted.
    This shall exclude claims management expenses and
    the movement in provisions in claims management
    expenses.
    C0080 to
    C0140/R0340    		Claims incurred
    — Reinsurers’
    share    		Claims incurred in the reporting period as defined in
    directive 91/674/EEC where applicable: it is the
    reinsurer’s share in sum of the claims paid and the
    change in the provision for claims during the reporting
    period.
    This shall exclude claims management expenses and
    the movement in provisions in claims management
    expenses.
    C0080 to
    C0140/R0400    		Claims incurred
    — Net    		Claims incurred in the reporting period as defined in
    directive 91/674/EEC where applicable: the claims
    incurred means the sum of the claims paid and the
    change in the provision for claims during the reporting
    period
    related to the sum of the direct business and the
    accepted reinsurance business reduced by the amount
    ceded to reinsurance undertakings.
    This shall exclude claims management expenses and
    the movement in provisions in claims management
    expenses.
    C0080 to
    C0140/R0550    		Expenses
    incurred    		All technical expenses incurred by the group during the
    reporting period, on accrual basis.
    C0140/R1210Balance -
    other
    technical
    expenses/
    income    		Other technical expenses not covered by above
    mentioned expenses and not split by lines of business.
    Shall not include non-technical expenses such as tax,
    interest expenses, losses on disposals, etc.
    C0140/R1300Total technical
    expenses    		Amount of all technical expenses corresponding to
    countries covered by this template.
    Life insurance
    obligations
    C0160 to
    C0200/R1400    		Top 5 countries
    (by amount of
    gross premiums
    written) — life
    obligations    		Identify the ISO 3166–1 alpha–2 code of the countries
    being reported for the life obligations.
    C0220 to
    C0280/R1410    		Premiums
    written — Gross    		Definition of premiums written provided in application
    of directive 91/674/EEC where applicable: gross
    premiums written shall comprise all amounts due
    during the reporting period
    in respect of insurance
    contracts, arising from gross business, regardless of the
    fact that such amounts may relate in whole or in part to
    a later reporting period.
    C0220 to
    C0280/R1420    		Premiums
    written — Reinsurers’ share    		Definition of premiums written provided in application
    of directive 91/674/EEC where applicable: gross
    premiums written shall comprise all amounts ceded to
    reinsurers due during the reporting period
    in respect of
    insurance contracts regardless of the fact that such
    amounts may relate in whole or in part to a later
    reporting period.
    C0220 to
    C0280/R1500    		Premiums
    written — Net    		Definition of premiums written provided in application
    of directive 91/674/EEC where applicable: the net
    premiums written represent the sum of the direct
    business and the accepted reinsurance business reduced
    by the amount ceded to reinsurance undertakings.
    C0220 to
    C0280/R1510    		Premiums
    earned — Gross    		Definition of earned premiums provided in directive
    91/674/EEC where applicable: it is the sum of gross
    premiums written minus the change in the gross
    provision for unearned premiums related to direct and
    reinsurance accepted gross business.
    C0220 to
    C0280/R1520    		Premiums
    earned — Reinsurers’ share    		Definition of earned premiums provided in directive
    91/674/EEC where applicable: it is the reinsurer’s share
    in gross premiums written minus the change in the
    reinsurer’s share in provision for unearned premiums.
    C0220 to
    C0280/R1600    		Premiums
    earned — Net    		Definition of earned premiums provided in directive
    91/674/EEC where applicable: it is the sum of gross
    premiums written minus the change in the gross
    provision for unearned premiums related to the sum of
    the direct business and the accepted reinsurance
    business reduced by the amount ceded to reinsurance
    undertakings.
    C0220 to
    C0280/R1610    		Claims incurred
    — Gross    		Claims incurred in the reporting period as defined in
    directive 91/674/EEC where applicable: the claims
    incurred means the sum of the claims paid and the
    change in the provision for claims during the reporting
    period
    related to insurance contracts arising from the
    gross direct and reinsurance business.
    It excludes claims management expenses and the
    movement in provisions in claims management
    expenses.
    C0220 to
    C0280/R1620    		Claims incurred
    — Reinsurers’
    share    		Claims incurred in the reporting period as defined in
    directive 91/674/EEC where applicable: it is the
    reinsurers’ share in the sum of the claims paid and the
    change in the provision for claims during the reporting
    period.
    It excludes claims management expenses and the
    movement in provisions in claims management
    expenses.
    C0220 to
    C0280/R1700    		Claims incurred
    — Net    		Claims incurred in the reporting period as defined in
    directive 91/674/EEC where applicable: the claims
    incurred means the sum of the claims paid and the
    change in the provision for claims during the reporting
    period related to the sum of the direct business and the
    accepted reinsurance business reduced by the amount
    ceded to reinsurance undertakings.
    It excludes claims management expenses and the
    movement in provisions in claims management
    expenses.
    C0220 to
    C0280/R1900    		Expenses
    incurred    		All technical expenses incurred by the group during the
    reporting period, on accrual basis.
    C0280/R2510Balance -
    other
    technical
    expenses/
    income    		Net technical expenses/income not covered by above
    mentioned expenses/income and reduced by the
    amount ceded to reinsurance undertakings. Other
    technical expenses/income shall not be split by lines of
    business.
    Shall not include change in other technical provisions
    and non-technical expenses/income such as tax,
    interest expenses, losses on disposals, etc.
    The amount of net technical expenses/income shall be
    reported negative if the amount of technical income is
    larger than the amount of technical expenses.
    C0280/R2600Total technical
    expenses    		Amount of all technical expenses corresponding to
    countries covered by this template.