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    S.22.02 — Projection of future cash flows (Best Estimate — Matching portfolios) Solo

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    S.22.02 — Projection of future cash flows (Best Estimate — Matching portfolios) PDF · reporting-explanations/EIOPA_Solvency_II/2.8.0/EIOPA_S.22.02_solo.pdf
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    S.22.02 — Projection of future cash flows (Best Estimate — Matching portfolios)

    General comments:

    This section relates to annual submission of information for individual entities.

    This template shall be reported by each matching portfolio approved by the supervisory authority.

    ITEMINSTRUCTIONS
    Z0010Matching portfolioIndicate the number which is attributed by the
    undertaking, corresponding to the unique number
    assigned to each matching portfolio.
    This number shall be consistent over time and shall
    be used to identify the matching portfolio number in
    other templates.
    C0020/R0010
    to R0450    		Projection of future
    cash-flows at the end
    of the reporting
    period — Longevity,
    mortality and
    revision obligations
    cash outflows    		Future cash out-flows related to the longevity,
    mortality and revision benefits of insurance and
    reinsurance obligations for each matching portfolio
    and split by year of due payment of the cash flow,
    counting the periods of 12 months from the date of
    reference of the reporting.
    C0030/R0010
    to R0450    		Projection of future
    cash-flows at the end
    of the reporting
    period — Expenses
    cash outflows    		Future cash out-flows related to the expenses of
    insurance and reinsurance obligations for each
    matching portfolio and split by year of due payment
    of the cash flow, counting the
    periods of 12 months
    from the date of reference of the reporting.
    C0040/R0010
    to R0450    		Projection of future
    cash-flows at the end
    of the reporting
    period — De-risked
    Assets cash-flows    		Cash flows (out-flows and in-flows) of assets
    linked to each matching portfolio and split by year
    of due payment or receipt of the cash flow. These
    flows shall be appropriately corrected to take into
    account the probability of default or the portion of
    the long term average of the spread over the risk – free interest rate as set out in Article 53 of
    Delegated Regulation (EU) 2015/35.
    C0050/R0010
    to R0450    		Mismatch during
    reporting period — Positive
    undiscounted
    mismatch (inflows >
    outflows)    		If the frequency is lower than yearly,
    then report the
    sum of the positive undiscounted mismatches
    (inflows > outflows) through the year of each row.
    Positive mismatches for some periods shall not be
    netted off of negative mismatches.
    C0060/R0010
    to R0450    		Mismatch during
    reporting period — Negative
    undiscounted    		If the frequency is lower than yearly,
    then report the
    sum of the deficit undiscounted mismatches
    (inflows < outflows) through the year of each row.
    Solvency
    II software
    mismatch (inflows <Negative mismatches for some periods shall not be
    outflows)netted off of positive mismatches.