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    S.12.01 — Life and Health SLT Technical Provisions Solo

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    S.12.01 — Life and Health SLT Technical Provisions

    General comments:

    This section relates to quarterly and annual submission of information for individual entities, ring fenced-funds, matching adjustment portfolios and remaining part.

    Undertakings may apply appropriate approximations in the calculation of the technical provisions as referred to in Article 21 of Delegated Regulation (EU) 2015/35. In addition, Article 59 of Delegated Regulation (EU) 2015/35 may be applied to calculate the risk margin during the financial year.

    Line of business for life obligations: The lines of business, referred to in Article 80 of Directive 2009/138/EC, as defined in Annex I to Delegated Regulation (EU) 2015/35. The segmentation shall reflect the nature of the risks underlying the contract (substance), rather than the legal form of the contract (form). By default, where an insurance or reinsurance contract covers risks across the lines of business undertakings shall, where possible, unbundled the obligations into the appropriate lines of business (Article 55 of Delegated Regulation (EU) 2015/35).

    Lines of business ‘Index-linked and unit-linked insurance’, ‘Other life insurance’ and ‘Health insurance’ are split between ‘Contracts without options and guarantees’ and ‘Contracts with options or guarantees’. For this split the following shall be considered:

    • ‘Contracts without options and guarantees’ shall include the amounts related to contracts without any financial guarantees or contractual options, meaning that the technical provision calculation does not reflect the amount of any financial guarantees or contractual options. Contracts with non-material contractual options or financial guarantees that are not reflected in the technical provisions calculation shall also be reported in this column;
    • ‘Contracts with options or guarantees’ shall include contracts that have either financial guarantees, contractual options, or both as far as the technical provision calculation reflect the existence of those financial guarantees or contractual options.

    The information reported shall be gross of reinsurance as information on Recoverables from reinsurance/SPV and Finite reinsurance is requested in specific rows.

    All references to surrender values shall not be applicable to the reinsurance business.

    The information to be reported between R0010 and R0100 shall be after the volatility adjustment, the matching adjustment and the transitional adjustment to the relevant risk-free interest rate term structure if applied but shall not include the transitional deduction to technical provisions. The amount of transitional deduction to technical provisions is requested separately between rows R0110 and R0130.

    ITEMINSTRUCTIONS
    Z0020Ring Fenced Fund/Matching
    adjustment portfolio or
    remaining part    		Identifies whether the reported figures
    are with regard to a RFF, matching
    adjustment portfolio or
    to the remaining
    part. One of the options in the following
    closed list shall be used:
    1 — RFF/MAP
    2 — Remaining part
    Z0030Fund/Portfolio numberIdentification number for a ring-fenced
    fund or matching adjustment portfolio.
    This number is attributed by the
    undertaking and must be consistent
    over time and with the fund/portfolio
    number reported in other templates.
    Technical provisions calculated as a whole
    C0020, C0030,
    C0060, C0090,
    C0100, C0110,
    C0120, C0130,
    C0140, C0160,
    C0190,
    C0200/R0010    		Technical provisions
    calculated as a whole    		Amount of Technical provisions
    calculated as a whole per each line of
    business, as defined in Annex I to
    Delegated Regulation (EU) 2015/35.
    C0150/R0010Technical provisions
    calculated as a whole — Total (Life other than health
    insurance, incl. Unit-Linked)    		Total amount of technical provisions
    calculated as a whole for Life other
    than health insurance, including Unit – Linked.
    C0210/R0010Technical provisions
    calculated as a whole — Total (Health similar to life
    insurance)    		Total amount of technical provisions
    calculated as a whole for Health similar
    to life insurance.
    C0020, C0030,
    C0060, C0090,
    C0100 to C0140,
    C0160, C0190,
    C0200/R0020    		Total Recoverables from
    reinsurance/SPV and Finite
    Re after the adjustment for
    expected losses due to
    counterparty default
    associated to TP calculated
    as a whole    		Amount of recoverables from
    reinsurance/SPV and finite reinsurance
    (‘Finite Re’) after the adjustment for
    expected losses due to counterparty
    default of technical provisions (‘TP’)
    calculated as a whole per each line of
    business, as defined in Annex I to
    Delegated Regulation (EU) 2015/35.
    C0150/R0020Total Recoverables from
    reinsurance/SPV and Finite
    Re after
    the adjustment for
    expected losses due to
    counterparty default
    associated to TP calculated
    as a whole — Total (Life
    other than health insurance,
    incl. Unit-Linked)    		Total amount of recoverables from
    reinsurance/SPV and Finite Re after the
    adjustment for expected losses due to
    counterparty default of technical
    provisions calculated as a whole for
    Life other than health insurance,
    including Unit-Linked.
    C0210/R0020Total Recoverables from
    reinsurance/SPV and Finite
    Re after the adjustment for
    expected losses due to    		Total amount of recoverables from
    reinsurance/SPV and Finite Re after the
    adjustment for expected losses due to
    counterparty default of technical
    counterparty default
    associated to TP calculated
    as a whole — Total (Health
    similar to life insurance)    		provisions calculated as a whole for
    Health similar to life insurance.
    Technical provisions calculated as a sum of best estimate and risk margin
    C0020, C0040,
    C0050, C0070,
    C0080, C0090,
    C0100 to C0140,
    C0170, C0180,
    C0190,
    C0200/R0030    		Technical provisions
    calculated as a sum of Best
    Estimate (‘BE’) and Risk
    Margin (‘RM’), Gross Best
    Estimate    		Amount of Gross Best estimate (no
    deduction of reinsurance, SPVs and
    Finite Re according to Article 77(2) of
    Directive 2009/138/EC) per
    each line of
    business, as defined in Annex I to
    Delegated Regulation (EU) 2015/35.
    C0150/R0030Technical provisions
    calculated as a sum of BE
    and RM, Gross Best Estimate
    — Total (Life other than
    health insurance, incl. Unit – Linked)    		Total amount of Gross Best estimate
    (no deduction of reinsurance, SPVs and
    Finite Re according to Article 77(2) of
    Directive 2009/138/EC), for Life other
    than health insurance, including Unit – Linked.
    C0210/R0030Technical provisions
    calculated as a sum of BE
    and RM, Gross Best
    Estimate
    — Total (Health similar to
    life insurance)    		Total amount of Gross Best estimate
    (no deduction of reinsurance, SPVs and
    Finite Re according to Article 77(2) of
    Directive 2009/138/EC), for Health
    similar to life insurance.
    C0020, C0040,
    C0050, C0070,
    C0080, C0090,
    C0100, C0170,
    C0180, C0190,
    C0200/R0040    		Total Recoverables from
    reinsurance/SPV and Finite
    Re before the adjustment for
    expected losses due to
    counterparty default    		Amount of recoverables before
    adjustment for expected losses due to
    possibility of default of the reinsurer, as
    defined in Article 81 of Directive
    2009/138/EC, including ceded intra
    group reinsurance, per each line of
    business, as defined in Annex I to
    Delegated Regulation (EU) 2015/35.
    C0150/R0040Total Recoverables from
    reinsurance/SPV and Finite
    Re before the adjustment for
    expected losses due to
    counterparty default — Total
    (Life other than health
    insurance, incl. Unit-Linked)    		Total amount of recoverables before
    adjustment for expected losses due to
    possibility of default of the reinsurer, as
    defined in art. 81 of Directive
    2009/138/EC, including ceded intra
    group reinsurance, for Life other than
    health insurance, including Unit – Linked.
    C0210/R0040Total Recoverables from
    reinsurance/SPV and Finite
    Re before the adjustment for
    expected losses due to
    counterparty default — Total    		Total amount of the recoverables from
    reinsurance and SPVs before the
    adjustment for expected losses due to
    (Health similar to life
    insurance)    		counterparty default for Health similar
    to life insurance.
    C0020, C0040,
    C0050, C0070,
    C0080, C0090,
    C0100, C0170,
    C0180, C0190,
    C0200/R0050    		Recoverables from
    reinsurance (except SPV and
    Finite Re) before adjustment
    for expected losses    		Amount of recoverables (before
    adjustment for expected losses) from
    ‘traditional’ reinsurance, i.e. without
    SPVs and Finite Reinsurance,
    calculated consistently with the
    boundaries of the contracts to which
    they relate, including ceded intra group
    reinsurance, per each line of business,
    as defined in Annex I to Delegated
    Regulation (EU) 2015/35.
    C0150/R0050Total Recoverables from
    reinsurance (except SPV and
    Finite Re) before adjustment
    for expected losses — Total
    (Life other than health
    insurance, incl. Unit-Linked)    		Total Amount of recoverables (before
    adjustment for expected
    losses) from
    ‘traditional’ reinsurance, i.e. without
    SPVs and Finite Reinsurance,
    calculated consistently with the
    boundaries of the contracts to which
    they relate, including ceded intra group
    reinsurance, for Life other than health
    insurance, including Unit-Linked.
    C0210/R0050Total Recoverables from
    reinsurance (except SPV and
    Finite Re) before adjustment
    for expected losses — Total
    (Health similar to life
    insurance)    		Total amount of recoverables from
    reinsurance (except SPVs and Finite
    Reinsurance) before adjustment for
    expected losses, calculated consistently
    with the boundaries of the contracts to
    which they relate, for Health similar to
    life insurance.
    C0020, C0040,
    C0050, C0070,
    C0080, C0090,
    C0100, C0170,
    C0180, C0190,
    C0200/R0060    		Recoverables from SPV
    before adjustment for
    expected losses    		Amount of recoverables from SPVs
    before adjustment for expected losses,
    calculated consistently with the
    boundaries of the contracts to which
    they relate, per each line of business, as
    defined in Annex I to Delegated
    Regulation (EU) 2015/35, including
    ceded intra group reinsurance, per each
    line of business.
    C0150/R0060Total Recoverables from
    SPV before adjustment for
    expected losses — Total
    (Life other than health
    insurance, incl. Unit-Linked)    		Total amount of recoverables from
    SPVs before adjustment for expected
    losses, calculated consistently with the
    boundaries of the contracts to which
    they relate, for Life other than health
    insurance, including Unit-Linked.
    C0210/R0060Total Recoverables from
    SPV
    before adjustment for    		Total amount of recoverables from
    SPVs before adjustment for expected
    expected losses — Total
    (Health similar to life
    insurance)    		losses for Health similar to life
    insurance
    C0020, C0040,
    C0050, C0070,
    C0080, C0090,
    C0100, C0170,
    C0180, C0190,
    C0200/R0070    		Recoverables from Finite Re
    before adjustment for
    expected losses    		Amount of recoverables from Finite Re
    before adjustment for expected losses,
    calculated consistently with the
    boundaries of the contracts to which
    they relate, including ceded intra group
    reinsurance, per each line of business,
    as defined in Annex I to Delegated
    Regulation (EU) 2015/35.
    C0150/R0070Total Recoverables from
    Finite Re before adjustment
    for expected losses — Total
    (Life other than health
    insurance, incl. Unit-Linked)    		Total amount of recoverables from
    Finite Re before adjustment for
    expected losses, calculated consistently
    with the boundaries of the contracts to
    which they relate, including ceded intra
    group reinsurance, for Life other than
    health insurance,
    including Unit – Linked.
    C0210/R0070Total Recoverables from
    Finite Re before adjustment
    for expected losses — Total
    (Health similar to life
    insurance)    		Total amount of recoverables from
    Finite Reinsurance before adjustment
    for expected losses for Health similar to
    life insurance.
    C0020, C0040,
    C0050, C0070,
    C0080, C0090,
    C0100 to C0140,
    C0170, C0180,
    C0190,
    C0200/R0080    		Total Recoverables from
    reinsurance/SPV and Finite
    Re after the adjustment for
    expected losses due to
    counterparty default    		Amount of recoverables after
    adjustment for expected losses due to
    possibility of default of the reinsurer, as
    defined in art. 81 of Directive
    2009/138/EC, including ceded intra
    group reinsurance, per each line of
    business, as defined in Annex I to
    Delegated Regulation (EU) 2015/35.
    C0150/R0080Total Recoverables from
    reinsurance/SPV and Finite
    Re after the adjustment for
    expected losses due to
    counterparty default — Total
    (Life other than health
    insurance, incl. Unit-Linked)    		Total amount of recoverables after
    adjustment for expected losses due to
    possibility of default of the reinsurer, as
    defined in art. 81 of Directive
    2009/138/EC, including ceded intra
    group reinsurance, for Life other than
    health insurance, including Unit – Linked.
    C0210/R0080Total Recoverables from
    reinsurance/SPV and Finite
    Re after the adjustment for
    expected losses due to
    counterparty default — Total    		Total amount of recoverables after
    adjustment for expected losses due to
    possibility of default of the reinsurer, as
    defined in art. 81 of Directive
    2009/138/EC, including ceded intra
    (Health similar to life
    insurance)    		group reinsurance, for Health similar to
    life insurance.
    C0020, C0040,
    C0050, C0070,
    C0080, C0090,
    C0100, C0170,
    C0180, C0190,
    C0200/R0090    		Best Estimate minus
    recoverables from
    reinsurance/SPV and Finite
    Re    		Amount of Best Estimate minus
    recoverables from reinsurance/SPV and
    Finite Re after adjustment for expected
    losses due to possibility of default of
    the reinsurer, as defined in art. 81 of
    Directive 2009/138/EC, per each Line
    of Business.
    C0150/R0090Best Estimate minus
    recoverables from
    reinsurance/SPV and Finite
    Re — Total (Life other than
    health insurance, incl. Unit – Linked)    		Total amount of Best Estimate minus
    recoverables from reinsurance/SPV and
    Finite Re, after adjustment for expected
    losses due to possibility of default of
    the reinsurer, as defined in art. 81 of
    Directive 2009/138/EC, for Life other
    than health insurance, including Unit – Linked.
    C0210/R0090Best estimate minus
    recoverables from
    reinsurance/SPV and Finite
    Re — Total (Health similar
    to life insurance)    		Total amount of Best estimate minus
    recoverables from reinsurance/SPV and
    Finite Re after adjustment for expected
    losses due to possibility of default of
    the reinsurer, as defined in art. 81 of
    Directive 2009/138/EC, for Health
    similar to life insurance.
    C0020, C0030,
    C0060, C0090,
    C0100 to C0140,
    C0160, C0190,
    C0200/R0100    		Risk MarginAmount of Risk margin, as defined in
    Article 77(3) of Directive 2009/138/EC,
    per each line of business, as defined in
    Annex I to Delegated Regulation (EU)
    2015/35.
    C0150/R0100Risk Margin — Total (Life
    other than health insurance,
    incl. Unit-Linked)    		Total amount of Risk Margin for Life
    other than health insurance, including
    Unit-Linked.
    C0210/R0100Risk Margin — Total
    (Health similar to life
    insurance)    		Total amount of Risk Margin for Health
    similar to life insurance.
    Amount of the transitional on Technical Provisions
    C0020, C0030,
    C0060, C0090,
    C0100, C0160,
    C0190,
    C0200/R0110    		Technical Provisions
    calculated as a whole    		Amount of the transitional deduction to
    technical provisions allocated to the
    technical provisions calculated as a
    whole, per each Line of Business.
    This value shall be reported as a
    negative value when it reduces the
    technical provisions.
    C0150/R0110Technical Provisions
    calculated as a whole — Total (Life other than health
    insurance, including Unit – Linked)    		Amount of the transitional deduction to
    technical provisions allocated to the
    technical provisions calculated as a
    whole for Life other than health
    insurance, including Unit-Linked.
    This value shall be reported as a
    negative value when it reduces the
    technical provisions.
    C0210/R0110Technical Provisions
    calculated as a whole — Total (Health similar to life
    insurance)    		Amount of the transitional deduction to
    technical provisions allocated to the
    technical provisions calculated as a
    whole for Health similar to life
    insurance.
    This value shall be reported as a
    negative value when it reduces the
    technical provisions.
    C0020, C0040,
    C0050, C0070,
    C0080, C0090,
    C0100, C0170,
    C0180, C0190,
    C0200/R0120    		Best EstimateAmount of the transitional deduction to
    technical provisions allocated to the
    best estimate, per each Line of
    Business.
    This value shall be reported as a
    negative value when it reduces the
    technical provisions.;
    C0150/R0120Best Estimate — Total (Life
    other than health insurance,
    including Unit-Linked)    		Total amount of the transitional
    deduction to technical provisions
    allocated to the best estimate for Life
    other than health insurance, including
    Unit-Linked.
    This value shall be reported as a
    negative value when it reduces the
    technical provisions.
    C0210/R0120Best Estimate — Total
    (Health similar to life
    insurance)    		Total amount of the transitional
    deduction to technical provisions
    allocated to the best estimate for Health
    similar to life insurance.
    This value shall be reported as a
    negative value when it reduces the
    technical provisions.
    C0020, C0030,
    C0060, C0090,
    C0100, C0160,
    C0190,
    C0200/R0130    		Risk MarginAmount of the transitional deduction to
    technical provisions allocated to the
    risk margin, per each Line of Business.
    This value shall be reported as a
    negative value when it reduces the
    technical provisions.
    C0150/R0130Risk Margin — Total (Life
    other than health insurance,
    including Unit-Linked)    		Total amount of the transitional
    deduction to technical provisions
    allocated to the risk margin for Life
    other than health insurance, including
    Unit-Linked.
    This value shall be reported as a
    negative value when it reduces the
    technical provisions.
    C0210/R0130Risk Margin — Total
    (Health similar to life
    insurance)    		Total amount of the transitional
    deduction to technical provisions
    allocated to the risk margin for Health
    similar to life insurance.
    This value shall be reported as a
    negative value when it reduces the
    technical provisions.
    Technical provisions —Total
    C0020, C0030,
    C0060, C0090,
    C0100, C0160,
    C0190,
    C0200/R0200    		Technical Provisions — TotalTotal amount of Technical Provisions
    for each line of business, as defined in
    Annex I to Delegated Regulation (EU)
    2015/35, including technical provisions
    calculated as a whole and after the
    transitional deduction to technical
    provisions.
    C0150/R0200Technical Provisions — Total — Total (Life other
    than health insurance,
    including Unit-Linked)    		Total amount of Technical Provisions
    for Life other than health insurance,
    including Unit-Linked, including
    technical provisions calculated as a
    whole and after the transitional
    deduction to technical provisions.
    C0210/R0200Technical Provisions — Total — Total (Health
    similar to life insurance)    		Total amount of Technical Provisions
    for Health similar to life insurance,
    including technical provisions
    calculated as a whole and after the
    transitional deduction to technical
    provisions.
    C0020, C0030,
    C0060, C0090,
    C0100, C0110,
    C0120, C0130,
    C0140, C0160,
    C0190,
    C0200/R0210    		Technical Provisions minus
    Recoverables from
    reinsurance/SPV and Finite
    Re — Total    		Total amount of Technical Provisions
    minus Recoverables from
    reinsurance/SPV and Finite Re per each
    line of business, as defined in Annex I
    to Delegated Regulation (EU) 2015/35,
    including technical provisions
    calculated as a whole and after the
    transitional deduction to technical
    provisions.
    C0150/R0210Technical Provisions minus
    Recoverables from
    reinsurance/SPV and Finite
    Re — Total — Total (Life
    other than health insurance,
    including Unit-Linked)    		Total amount of Technical Provisions
    minus Recoverables from
    reinsurance/SPV and Finite Re for Life
    other than health
    insurance, including
    Unit-Linked, including technical
    provisions calculated as a whole and
    after the transitional deduction to
    technical provisions.
    C0210/R0210Technical Provisions minus
    Recoverables from
    reinsurance/SPV and Finite
    Re — Total — Total (Health
    similar to life insurance)    		Total amount of Technical Provisions
    minus Recoverables from
    reinsurance/SPV and Finite Re for
    Health similar to life insurance,
    including technical provisions
    calculated as a whole and after the
    transitional deduction to technical
    provisions.
    Best Estimate of products with a surrender option
    C0020, C0030,
    C0060, C0090,
    C0100, C0160,
    C0190/R0220    		Best Estimate of products
    with a surrender option    		Amount of gross Best Estimate of
    products with a surrender option per
    each line of business, as defined in
    Annex I to Delegated Regulation (EU)
    2015/35.
    This amount shall also be included in
    R0030 to R0090.
    C0150/R0220Best Estimate of products
    with a surrender option — Total (Life other than health
    insurance, including Unit – Linked)    		Total amount of gross Best Estimate of
    products with a surrender option for
    Life other than health insurance,
    including Unit-Linked.
    This amount shall also be included in
    R0030 to R0090.
    C0210/R0220Best Estimate of products
    with a surrender option — Total (Health similar to life
    insurance)    		Total amount of gross Best Estimate of
    products with a surrender option for
    Health similar to life insurance.
    This amount shall also be included in
    R0030 to R0090.
    Gross BE for Cash flow
    C0030, C0060,
    C0090, C0160,
    C0190,
    C0200/R0230    		Gross Best Estimate for Cash
    flow, Cash out-flow, Future
    guaranteed and discretionary
    benefits    		Amount of discounted Cash out-flows
    (payments to policyholders and
    beneficiaries) for future guaranteed
    benefits and for future discretionary
    benefits, per each line of business, as
    defined in Annex I to Delegated
    Regulation (EU) 2015/35.
    Future Discretionary Benefits means
    future benefits other than index-linked
    or unit-linked benefits of insurance or
    reinsurance contracts which have one of
    the following characteristics:
    a)
    The benefits are legally
    or contractually based on one or
    several of the following results:
    i.
    the
    performance
    of a specified group of
    contracts or a specified
    type
    of
    contract
    or
    a
    single contract;
    ii.
    the
    realised
    or
    unrealised
    investment
    return on a specified pool
    of
    assets
    held
    by
    the
    insurance or reinsurance
    undertaking;
    iii.
    the profit or loss
    of
    the
    insurance
    or
    reinsurance
    undertaking
    or fund corresponding to
    the contract;
    b)
    the benefits are based on
    a declaration of the insurance or
    reinsurance
    undertaking
    and
    the timing or the amount of the
    benefits is at its full or partial
    discretion.
    C0150/R0230Gross Best Estimate for Cash
    flow, Cash out-flow, Future
    guaranteed and discretionary
    benefits – Total (Life other    		Total amount of discounted Cash out – flows (payments to policyholders and
    beneficiaries) for future guaranteed
    benefits and for future discretionary
    than health insurance,
    including Unit-Linked).    		benefits for Life other than health
    insurance, including Unit-Linked.
    C0210/R0230Gross Best Estimate for Cash
    flow, Cash out-flow, Future
    guaranteed and discretionary
    benefits – Total (Health
    similar to life insurance).    		Total amount of discounted Cash out – flows (payments to policyholders and
    beneficiaries) for future guaranteed
    benefits and for future discretionary
    benefits for Health similar to life
    insurance.
    C0020,
    C0100/R0240    		Gross Best Estimate for Cash
    flow, Cash out-flow, Future
    guaranteed benefits    		Amount of discounted Cash out-flows
    (payments to policyholders and
    beneficiaries) for future guaranteed
    benefits. Regarding C0020/R0240, line
    of business, as defined in Annex I to
    Delegated Regulation (EU) 2015/35,
    ‘Insurance with profit participation’
    shall
    be reported. Regarding
    C0100/R0240 all future guaranteed
    benefits relating to accepted
    reinsurance, regardless of the line of
    business, shall be reported.
    C0150/R0240Gross Best Estimate for Cash
    flow, Cash out-flow, Future
    guaranteed benefits – Total
    (Life other than health
    insurance, including Unit – Linked)    		Total amount of Gross Best Estimate
    for Cash flow, Cash out-flow, Future
    guaranteed benefits for Life other than
    health insurance, including Unit – Linked.
    C0020,
    C0100/R0250    		Gross Best Estimate for Cash
    flow, Cash out-flows, Future
    discretionary benefits — Insurance with profit
    participation    		Amount of discounted Cash out-flows
    (payments to policyholders and
    beneficiaries) for future discretionary
    benefits, regarding line of business, as
    defined in Annex I to Delegated
    Regulation (EU) 2015/35, ‘Insurance
    with profit participation’.
    Future Discretionary Benefits means
    future benefits other than index-linked
    or unit-linked benefits of insurance or
    reinsurance contracts which have one of
    the following
    characteristics:
    a)
    The benefits are legally
    or contractually based on one or
    several of the following results:
    i.
    the
    performance
    of a specified group of
    contracts or a specified
    type
    of
    contract
    or
    a
    single contract;
    ii.
    the
    realised
    or
    unrealised
    investment
    return on a specified pool
    of
    assets
    held
    by
    the
    insurance or reinsurance
    undertaking;
    iii.
    the profit or loss
    of
    the
    insurance
    or
    reinsurance
    undertaking
    or fund corresponding to
    the contract;
    b)
    the benefits are based on
    a declaration of the insurance or
    reinsurance
    undertaking
    and
    the timing or the amount of the
    benefits is at its full or partial
    discretion.
    C0150/R0250Gross Best Estimate for Cash
    flow, Cash out-flows, Future
    discretionary benefits – Insurance with profit
    participation – Total (Life
    other than health insurance,
    including Unit-Linked)    		Total amount of Gross Best Estimate
    for Cash flow, Cash out-flows, Future
    discretionary benefits – Insurance with
    profit participation for Life other than
    health insurance, including
    Unit – Linked.
    C0020, C0030,
    C0060, C0090,
    C0100, C0160,
    C0190,
    C0200/R0260    		Gross Best Estimate for Cash
    flow, Cash out-flow, Future
    expenses and other cash out – flows    		Amount of discounted Cash out-flows
    for Future expenses and other cash out – flows, per each line of business, as
    defined in Annex I to Delegated
    Regulation (EU) 2015/35. Shall reflect
    expenses that will be incurred in
    servicing insurance and reinsurance
    obligations, and other cash-flow items
    such as taxation payments which are, or
    are expected to be, charged to
    policyholders, or are required to settle
    the insurance or reinsurance
    obligations.
    C0150/R0260Gross Best Estimate for Cash
    flow, Cash out-flow, Future
    expenses and other cash out – flows — Total (Life other
    than health insurance,
    including Unit-Linked)    		Total amount of discounted Cash out – flows for Future expenses and other
    cash out-flows, for Life other than
    health insurance, including Unit – Linked.
    Shall reflect expenses that will be
    incurred in servicing insurance and
    reinsurance obligations, and other cash – flow items such as taxation payments
    which are, or are expected to be,
    charged to policyholders, or are
    required to settle the insurance or
    reinsurance obligations.
    C0210/R0260Gross Best Estimate for Cash
    flow, Cash out-flow, Future
    expenses and other cash out – flows — Total (Health
    similar to life insurance)    		Total amount of discounted Cash out – flows for Future expenses and other
    cash out-flows, for Health similar to
    life insurance.
    Shall reflect expenses that will be
    incurred in servicing insurance and
    reinsurance obligations, and other cash – flow items such as taxation payments
    which are, or are expected to be,
    charged to policyholders, or are
    required to settle the insurance or
    reinsurance obligations.
    C0020, C0030,
    C0060, C0090,
    C0100, C0160,
    C0190,
    C0200/R0270    		Gross Best Estimate for Cash
    flow, Cash in-flows, Future
    premiums    		Amount of discounted Cash in-flows
    from future premiums and any
    additional cash-flows that results from
    those premiums, including accepted
    reinsurance premiums, per each line of
    business, as defined in Annex I to
    Delegated Regulation (EU) 2015/35.
    C0150/R0270Gross Best Estimate for Cash
    flow, Cash in-flows, Future
    premiums — Total (Life
    other than health insurance,
    including Unit-Linked)    		Amount of discounted Cash in-flows
    from future premiums and any
    additional cash-flows that results from
    those premiums, including accepted
    reinsurance premiums, for Life other
    than health insurance, including Unit – Linked.
    C0210/R0270Gross Best Estimate for Cash
    flow, Cash in-flows, Future
    premiums — Total (Health
    similar to life insurance)    		Amount of discounted Cash in-flows
    from future premiums and any
    additional cash-flows that results from
    those premiums, including accepted
    reinsurance premiums, for Health
    similar to life insurance.
    C0020, C0030,
    C0060, C0090,
    C0100, C0160,
    C0190,
    C0200/R0280    		Gross Best Estimate for Cash
    flow, Cash in-flows, Other
    cash in-flows    		Amount of any other discounted cash
    in-flows not included in Future
    premiums and not including investment
    returns, per each line of business, as
    defined in Annex I to Delegated
    Regulation (EU) 2015/35.
    C0150/R0280Gross Best Estimate for Cash
    flow, Cash in-flows, Other
    cash in-flows — Total (Life
    other than health insurance,
    including Unit-Linked)    		Amount of any other discounted cash
    in-flows not included in Future
    premiums and not including investment
    returns, for Life other than health
    insurance, including Unit-Linked.
    C0210/R0280Gross Best Estimate for Cash
    flow, Cash in-flows, Other
    cash in-flows — Total
    (Health similar to life
    insurance)    		Amount of any other discounted cash
    in-flows not included in Future
    premiums and not including investment
    returns, for Health similar to life
    insurance.
    C0020, C0030,
    C0060, C0090,
    C0100, C0160,
    C0190,
    C0200/R0290    		Percentage of gross Best
    Estimate calculated using
    approximations    		Indicate the percentage of gross best
    estimate included in Gross Best
    Estimate (R0030) calculated using
    approximations as established in Article
    21 of Delegated Regulation (EU)
    2015/35, per each Line of Business.
    C0020, C0030,
    C0060, C0090,
    C0100, C0160,
    C0190,
    C0200/R0300    		Surrender valueIndicate the amount of surrender value,
    per each line of business, as defined in
    Annex I to Delegated Regulation (EU)
    2015/35, as mentioned in Article 185
    (3) (f) of Directive 2009/138/EC, net of
    taxes.
    Shall reflect the amount, defined
    contractually, to be paid to the
    policyholder in case of early
    termination of the contract (i.e. before it
    becomes payable by maturity or
    occurrence of the insured event, such as
    death), net of charges and policy loans.
    It includes surrender values guaranteed
    and not guaranteed.
    C0150/R0300Surrender value, Total (Life
    other than health insurance,
    including Unit-Linked)    		Total surrender value for Life other
    than health insurance, including Unit – Linked.
    C0210/R0300Surrender value, Total
    (Health similar to life
    insurance)    		Total surrender value for Health similar
    to life insurance.
    C0020, C0030,
    C0060, C0090,
    C0100, C0160,
    C0190,
    C0200/R0310    		Best estimate subject to
    transitional of the interest
    rate    		Indicate the amount of gross best
    estimate (R0030) subject to the
    transitional adjustment to the relevant
    risk-free interest rate term structure, for
    each line of business, as defined in
    Annex I to Delegated Regulation (EU)
    2015/35.
    C0150/R0310Best estimate subject to
    transitional of the interest
    rate — Total (Life other than
    health insurance, including
    Unit-Linked)    		Total amount of gross best estimate
    (R0030) subject to the transitional
    adjustment to the relevant risk-free
    interest rate term structure, for Life
    other than health insurance, including
    Unit-Linked.
    C0210/R0310Best estimate subject to
    transitional of the interest
    rate — Total (Health similar
    to life insurance)    		Total amount of gross best estimate
    (R0030) subject to transitional
    adjustment to the relevant risk-free
    interest rate term structure, for Health
    similar to life insurance.
    C0020, C0030,
    C0060, C0090,
    C0100, C0160,
    C0190,
    C0200/R0320    		Technical provisions without
    transitional on interest rate    		Amount of technical provisions where
    the transitional adjustment to the
    relevant risk-free interest rate term
    structure has been applied calculated
    without the transitional adjustment to
    the relevant risk-free interest
    rate term
    structure, for each line of business, as
    defined in Annex I to Delegated
    Regulation (EU) 2015/35.
    In the cases where the same best
    estimates were also subject to the
    volatility adjustment, the amount
    reported in this item shall reflect the
    value
    without the transitional
    adjustment to the relevant risk-free
    interest rate term structure but with the
    volatility adjustment.
    C0150/R0320Technical provisions without
    transitional on interest rate
    — Total (Life other than
    health insurance, including
    Unit-Linked)    		Total amount of technical provisions
    calculated without the transitional
    adjustment to the relevant risk-free
    interest rate term structure, for Life
    other than health insurance, including
    Unit-Linked.
    In the cases where the same best
    estimates were also subject to the
    volatility adjustment, the amount
    reported in this item shall reflect the
    value without the transitional
    adjustment to the relevant risk-free
    interest rate term structure but with the
    volatility adjustment.
    C0210/R0320Technical provisions without
    transitional on interest rate
    — Total (Health similar to
    life insurance)    		Total amount of technical provisions
    calculated without the transitional
    adjustment to the relevant risk-free
    interest rate term structure, for Health
    similar to life insurance.
    In the cases where the same best
    estimates were also subject to the
    volatility adjustment, the amount
    reported in this item shall reflect the
    value without the transitional
    adjustment to the relevant risk-free
    interest rate term structure but with the
    volatility adjustment.
    C0020, C0030,
    C0060, C0090,
    C0100, C0160,
    C0190,
    C0200/R0330    		Best estimate subject to
    volatility adjustment    		Indicate the amount of gross best
    estimate (R0030) subject to volatility
    adjustment, for each line of business, as
    defined in Annex I to Delegated
    Regulation (EU) 2015/35.
    C0150/R0330Best estimate subject to
    volatility adjustment — Total
    (Life other than health
    insurance, including Unit – Linked)    		Total amount of gross best estimate
    (R0030) subject to volatility
    adjustment, for Life other than health
    insurance, including Unit-Linked
    C0210/R0330Best estimate subject to
    volatility adjustment — Total
    (Health similar to life
    insurance)    		Total amount of gross best estimate
    (R0030) subject to volatility
    adjustment,
    for Health similar to life
    insurance.
    C0020, C0030,
    C0060, C0090,
    C0100, C0160,
    C0190,
    C0200/R0340    		Technical provisions without
    volatility adjustment and
    without others transitional
    measures    		Amount of technical provisions
    calculated without volatility adjustment,
    for each line of business, as defined in
    Annex I to Delegated Regulation (EU)
    2015/35.
    In the cases where the same technical
    provisions were also subject to the
    transitional deduction to technical
    provisions/transitional adjustment to the
    relevant risk-free interest rate term
    structure, the amount reported in this
    item shall reflect the value with neither
    the volatility adjustment nor the
    transitional deduction to technical
    provisions/transitional adjustment to the
    relevant risk-free interest rate term
    structure.
    C0150/R0340Technical provisions without
    volatility adjustment and
    without others transitional
    measures — Total (Life
    other than health insurance,
    including Unit-Linked)    		Total amount of technical provisions
    calculated without
    volatility adjustment,
    for Life other than health insurance,
    including Unit-Linked.
    In the cases where the same technical
    provisions were also subject to the
    transitional deduction to technical
    provisions/transitional adjustment to the
    relevant risk-free interest rate term
    structure, the amount reported in this
    item shall reflect the value with neither
    the volatility adjustment nor the
    transitional deduction to technical
    provisions/transitional adjustment to the
    relevant risk-free interest rate term
    structure.
    C0210/R0340Technical provisions without
    volatility adjustment and
    without others transitional
    measures — Total (Health
    similar to life insurance)    		Total amount of technical provisions
    calculated without volatility adjustment,
    for Health similar to life insurance.
    In the cases where the same technical
    provisions were also subject to the
    transitional deduction to technical
    provisions/transitional adjustment to the
    relevant risk-free interest rate term
    structure, the amount reported in this
    item shall reflect the value with neither
    the volatility adjustment nor the
    transitional deduction to technical
    provisions/transitional adjustment to the
    relevant risk-free interest rate term
    structure.
    C0020, C0030,
    C0060, C0090,
    C0100, C0160,
    C0190,
    C0200/R0350    		Best
    estimate subject to
    matching adjustment    		Indicate the amount of gross best
    estimate (R0030) subject to matching
    adjustment, for each line of business, as
    defined in Annex I to Delegated
    Regulation (EU) 2015/35.
    C0150/R0350Best estimate subject to
    matching adjustment — Total (Life other than health
    insurance, including Unit – Linked)    		Total amount of gross best estimate
    (R0030) subject to matching
    adjustment, for Life other than health
    insurance, including Unit-Linked
    C0210/R0350Best estimate subject
    to
    matching adjustment — Total (Health similar to life
    insurance)    		Total amount of gross best estimate
    (R0030) subject to matching
    adjustment, for Health similar to life
    insurance
    C0020, C0030,
    C0060, C0090,
    C0100, C0160,
    C0190,
    C0200/R0360    		Technical provisions without
    matching adjustment and
    without all the others    		Amount of technical provisions
    calculated without matching
    adjustment, for each line of business, as
    defined in Annex I to Delegated
    Regulation (EU) 2015/35.
    In the cases where the same technical
    provisions were also subject to the
    transitional deduction to technical
    provisions, the amount reported in this
    item shall reflect the value with neither
    the matching adjustment nor the
    transitional deduction to technical
    provisions.
    C0150/R0360Technical provisions without
    matching adjustment and
    without all the others — Total (Life other than health
    insurance, including Unit – Linked)    		Total amount of technical provisions
    calculated without matching
    adjustment, for Life other than health
    insurance, including Unit-Linked.
    In the cases where the same technical
    provisions were also subject to the
    transitional deduction to technical
    provisions, the amount reported in this
    item shall reflect the value with neither
    the matching adjustment nor the
    transitional deduction to technical
    provisions.
    C0210/R0360Technical provisions without
    matching adjustment and
    without all the others — Total (Health similar to life
    insurance)    		Total amount of technical provisions
    calculated without matching
    adjustment, for Health similar to life
    insurance.
    In the cases where the same technical
    provisions were also subject to the
    transitional deduction to technical
    provisions, the amount reported in this
    item shall reflect the value with neither
    the matching adjustment nor the
    transitional deduction to technical
    provisions.
    C0020, C0030,
    C0060, C0090,
    C0100, C0160,
    C0190,
    C0200/R0370    		Expected profits included in
    future premiums (EPIFP)    		Indicate the amount of Expected profits
    in future premiums (‘EPIFP’) gross of
    reinsurance and taxes (i.e. without
    considering their impact), for each line
    of business, as defined in Annex I to
    Delegated Regulation (EU) 2015/35.
    C0150/R0370Expected profits included in
    future premiums (EPIFP)—    		Total amount Expected profits
    in future
    premiums (‘EPIFP’) gross of
    Total (Life other than health
    insurance, including Unit – Linked)    		reinsurance and taxes (i.e. without
    considering their impact) for Life other
    than health insurance, including Unit – Linked.
    C0210/R0370Expected profits included in
    future premiums (EPIFP) — Total (Health similar to life
    insurance)    		Total amount Expected profits
    in future
    premiums (‘EPIFP’) gross of
    reinsurance and taxes (i.e. without
    considering their impact) Health similar
    to life insurance.