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    S.17.03 — Non-Life Technical Provisions — By country Solo

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    S.17.03 — Non-Life Technical Provisions — By country PDF · reporting-explanations/EIOPA_Solvency_II/2.8.0/EIOPA_S.17.03_solo.pdf
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    Converted from the official instructions so it can be searched and copied. The PDF above is the document of record.

    S.17.03 — Non-Life Technical Provisions — By country

    General comments:

    This section relates to annual submission of information for individual entities. The template is not due when the thresholds for reporting by country described below are not applicable, i.e. the home country represents 100 % of the sum of the technical provisions calculated as a whole and gross best estimate. When this amount is higher than 90 % but lower than 100 % then only R0010, R0020,R0030, R0040, R0050, R0060, R0070, R0080 and R0090 shall be reported.

    The negative technical provisions at the level of the line of business or countries shall be considered with absolute value for the purpose of the calculation of the materiality of the above thresholds.

    Health direct insurance business pursued on a non-similar technical basis to life insurance shall be segmented into Non-Life line of business 1 to 3.

    Undertakings shall take into account all the obligations in different currencies and convert them into the reporting currency.

    The information by country shall be reported according to the following:

    • a) Information on the home country shall be always reported regardless of the amount of Technical Provisions as a whole and Gross Best Estimate (referred to direct business);
    • b) Information reported by country shall at least represent 90 % of the total Technical Provisions as a whole and Gross Best Estimate (referred to direct business) of any line of business;
    • c) If a specific country has to be reported for a particular line of business to comply with sub-paragraph b) then that country shall be reported for all lines of business;
    • d) The other countries shall be reported aggregated in ‘other-EEA’ or ‘other-non EEA’;
    • e) 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;
    • f) For direct insurance business for all other lines of business not referred in sub– paragraph e) information shall be reported by country where the contract was entered into;

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

    • o) The country where the insurance undertaking is established (home country) when the contract was not sold through a branch or freedom to provide services;
    • p) The country where the branch is located (host country) when the contract was sold through a branch;
    • q) The country where the freedom to provide services was notified (host country) when the contract was sold through freedom to provide services.
    • r) If an intermediary is used or in any other situation, it is a), b) or c) depending on who sold the contract.

    The information to be reported shall include the volatility adjustment, the matching adjustment, the transitional adjustment to the relevant risk-free interest rate term structure and the transitional deduction to technical provisions.

    ITEMINSTRUCTIONS
    C0010Country 1
    …    		Report the country ISO 3166–1 alpha–2 code of
    each required country
    in the materiality threshold,
    row by row.
    Z0010Business TypeOne of
    the following options
    shall be used:
    1 -
    Insurance
    2 – Accepted proportional reinsurance
    the right value between option (a) and (b)
    C0020 to
    C0130/R0010    		Gross TP calculated
    as a whole and
    Gross BE for
    different countries
    — Home country    		Amount of gross technical provision calculated as a
    whole and gross best estimate, by country where the
    risk is situated or country where the contract was
    entered into when the country is the Home country,
    for each Line of Business, regarding direct business
    only (excluding accepted reinsurance).
    In some cases undertaking may need to use their
    judgment/approximations to provide correct data, in
    line with assumptions used for the calculation of
    Technical Provisions.
    C0020 to
    C0130/R0020    		Gross TP calculated
    as a whole and
    Gross BE for
    different countries
    — EEA countries
    outside the
    materiality
    threshold — not
    reported by country    		Amount of gross technical provision calculated as a
    whole and gross best estimate, for EEA countries
    outside the materiality threshold (i.e. those not
    reported separately by country), except the home
    country for each Line of Business, regarding direct
    business only (excluding accepted reinsurance)
    In some cases undertaking may need to use their
    judgment/approximations to provide correct data, in
    line with assumptions used for the calculation of TP.
    C0020 to
    C0130/R0030    		Gross TP calculated
    as a whole and
    Gross BE for
    different countries
    — Non-EEA
    countries outside the
    materiality
    threshold — not
    reported by country    		Amount of gross technical provision calculated as a
    whole and gross best estimate, for non-EEA
    countries outside the materiality threshold (i.e. those
    not reported separately by country), for each Line of
    Business, regarding direct business only (excluding
    accepted reinsurance).
    In some cases undertaking may need to use their
    judgment/approximations to provide correct data, in
    line with assumptions used for the calculation of TP.
    C0020 to
    C0130/R0041    		Gross TP calculated
    as a whole and    		Amount of gross technical provision calculated as a
    whole and gross best estimate, by country of the
    Gross BE for
    different countries
    accepted
    proportional
    reinsurance business
    — Home country    		direct insurer, for each Line of Business, regarding
    only accepted proportional reinsurance.
    In some cases undertakings
    may need to use their
    judgment/approximations to provide correct data, in
    line with assumptions used for the calculation of
    Technical Provisions.
    C0020 to
    C0130/R0050    		Gross TP calculated
    as a whole and
    Gross BE for
    different countries
    accepted
    proportional
    reinsurance business
    — EEA countries
    outside the
    materiality
    threshold — not
    reported by country    		Amount of gross technical provision calculated as a
    whole and gross best estimate, for EEA countries
    outside the materiality threshold (i.e. those not
    reported separately by country), except the country
    of the insurer for each Line of Business, regarding
    accepted proportional reinsurance.
    In some cases undertakings may need to use their
    judgment/approximations to provide meaningful
    data, in line with assumptions used for the
    calculation of Technical Provisions.
    C0020 to
    C0130/R0060    		Gross TP calculated
    as a whole and
    Gross BE for
    different countries
    accepted
    proportional
    reinsurance business
    — Non-EEA
    countries outside the
    materiality
    threshold — not
    reported by country    		Amount of gross technical provision calculated as a
    whole and gross best estimate, for non-EEA
    countries outside the materiality threshold (i.e. those
    not reported separately by country), for each Line of
    Business, regarding only accepted proportional
    reinsurance.
    In
    some cases undertakings may need to use their
    judgment/approximations to provide meaningful
    data, in line with assumptions used for the
    calculation of Technical Provisions.
    C0140 to
    C0170/R0070    		Gross TP calculated
    as a whole and
    Gross BE for
    different countries
    accepted non
    proportional
    reinsurance business
    — Home country    		Amount of gross technical provision calculated as a
    whole and gross best estimate, by country of the
    direct insurer, for each Line of Business, regarding
    only accepted non-proportional reinsurance.
    In some cases undertakings may need to use their
    judgment/approximations to provide meaningful
    data, in line with assumptions used for the
    calculation of Technical Provisions.
    C0140 to
    C0170/R0080    		Gross TP calculated
    as a whole and
    Gross BE for
    different countries    		Amount of gross technical provision calculated as a
    whole and gross best estimate, for EEA countries
    outside the materiality threshold (i.e. those not
    reported separately by country), except the country
    accepted non
    proportional
    reinsurance business
    — EEA countries
    outside the
    materiality
    threshold — not
    reported by country    		of the direct insurer
    for each Line of Business,
    regarding accepted non-proportional reinsurance.
    In some cases undertakings may need to use their
    judgment/approximations to provide meaningful
    data, in line with assumptions used for the
    calculation of Technical Provisions.
    C0140 to
    C0170/R0090    		Gross TP calculated
    as a whole and
    Gross BE for
    different countries
    accepted non
    proportional
    reinsurance business
    — Non-EEA
    countries outside the
    materiality
    threshold — not
    reported by country    		Amount of gross technical provision calculated as a
    whole and
    gross best estimate, for non-EEA
    countries outside the materiality threshold (i.e. those
    not reported separately by country), for each Line of
    Business, regarding only accepted non-proportional
    reinsurance.
    In some cases undertakings may need to use their
    judgment/approximations to provide meaningful
    data, in line with assumptions used for the
    calculation of Technical Provisions.
    C0020 to
    C0130/R0100    		Gross TP calculated
    as a whole and
    Gross BE for
    different countries
    — Country 1 [one
    row for each
    country in the
    materiality
    threshold]    		Amount of gross technical provision calculated as a
    whole and gross best estimate, by country where the
    risk is situated or country where the contract was
    entered into, for each Line of Business, regarding
    direct business only
    or accepted proportional
    reinsurance only depending on Z0020 (excluding
    non-proportional accepted reinsurance).
    In some cases undertakings may need to use their
    judgment/approximations to provide meaningful
    data, in line with assumptions used for the
    calculation of Technical Provisions.
    C0140
    to
    C0170/R0110    		Gross TP calculated
    as a whole and
    Gross BE for
    different countries
    — Country 1 [one
    row for each
    country in the
    materiality
    threshold] for
    accepted non
    proportional
    reinsurance    		Amount of gross technical provision calculated as a
    whole and gross best estimate, by country where the
    risk is situated or country where the contract was
    entered into, for each Line of Business, regarding
    only accepted non-proportional reinsurance.
    In some cases undertakings may need to use their
    judgment/approximations to provide meaningful data,
    in line with assumptions used for the calculation of
    Technical Provisions.