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    S.32.01 — Undertakings in the scope of the group Group

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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.32.01 — Undertakings in the scope of the group

    General comments:

    This section relates to opening and the annual submission of information for groups.

    This template is relevant under method 1 as defined in Article 230 of Directive 2009/138/EC, method 2 as defined in Article 233 of Directive 2009/138/EC and a combination of methods. It is a list of all undertakings in the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, subject to full group supervision according to art 213(2)(a)(b)(c) of Directive 2009/138/EC including the participating insurance and reinsurance undertakings, insurance holding companies, mixed financial holding companies at the top of the group.

    • Cells C0010 to C0080 are related to the identification of the undertaking;
    • Cells C0090 to C0170 are related to ranking criteria (in the group reporting currency);
    • Cells C0180 to C0230 are related to criteria of influence;
    • Cells C0240 and C0250 are related to the inclusion in the scope of group supervision;
    • Cell C0260 is related to group solvency calculation.
    ITEMINSTRUCTIONS
    C0010CountryIdentify the ISO 3166–1 alpha–2 code of the country in
    which the registered head office of each undertaking within
    the scope of the group, in the meaning of Article 212(1)(c)
    of Directive 2009/138/EC, is located
    C0020
    code of the
    undertaking    		IdentificationIdentification code by this order of priority:
    – Legal Entity Identifier (LEI) mandatory if existing;
    – Specific code in case of absence of LEI code.
    Specific code:
    – For
    EEA
    regulated
    undertakings
    other
    than
    insurance and reinsurance undertakings within the
    scope of the group, in the meaning of Article
    212(1)(c) of Directive 2009/138/EC: identification
    code used in the local market, attributed by the
    undertaking’s competent supervisory authority;
    – For
    non-EEA
    undertakings
    and
    non-regulated
    undertakings within the scope of the group, in the
    meaning
    of
    Article
    212(1)(c)
    of
    Directive
    2009/138/EC, identification code will be provided
    by the group. When allocating an identification code
    to each non-EEA or non-regulated undertaking, the
    group should comply with the following format in a
    consistent manner:
    identification code of the parent undertaking + ISO
    3166–1
    alpha–2
    code
    of
    the
    country
    of
    the
    undertaking + 5 digits
    C0030Type of code of
    the ID of the
    undertaking    		Identification of the code used in item ‘Identification code
    of the undertaking’:
    1 — LEI
    2 — Specific code
    C0040Legal name of
    the undertaking    		Legal name of the undertaking
    C0050Type of
    undertaking    		Identify the type of undertaking giving information on the
    type of activity of the undertaking. This is applicable to both
    EEA and third-country undertakings. The type of
    undertakings is linked to how the undertakings are brought
    into the group solvency calculation, as reported in C0260 of
    this template. The following closed list of options shall be
    used:
    1 — Life insurance undertaking
    2 — Non life insurance undertaking
    3 — Reinsurance undertaking
    4 — Composite undertaking
    5 — Insurance holding company as defined in Article
    212(1) (f) of Directive 2009/138/EC
    6 — Mixed-activity insurance holding company as defined
    in Article 212(1) (g) of Directive 2009/138/EC
    7 –Mixed financial holding company as defined in Article
    212 (1)(h) of Directive 2009/138/EC
    8 — Credit institution, investment firm and financial
    institution
    9 — Institution for occupational retirement provision
    10 — Ancillary services undertaking as defined in Article 1
    (53) of Delegated Regulation (EU) 2015/35
    11 — Non-regulated undertaking carrying out financial
    activities as defined in Article 1 (52) of Delegated
    Regulation (EU) 2015/35
    12 — Special purpose vehicle authorised in accordance with
    Article 211 of Directive 2009/138/EC
    13 — Special purpose vehicle other than special purpose
    vehicle authorised in accordance with Article 211 of
    Directive 2009/138/EC
    14 — UCIT management company as defined in Article 1
    (54) of Delegated Regulation (EU) 2015/35
    15 — Alternative investment fund manager as defined in
    Article 1 (55) of Delegated Regulation (EU) 2015/35
    99 — Other
    C0060Legal formIdentify the form of the undertaking.
    For categories 1 to 4 in cell ‘Type of undertaking’, the legal
    form shall be consistent with Annex III of Directive
    2009/138/EC.
    C0070Category
    (mutual/non
    mutual)    		Indicate high level information on the legal form, i.e.
    whether the undertaking is a mutual or not.
    The following closed list shall be used:
    1 — Mutual
    2 — Non-mutual
    C0080Supervisory
    Authority    		Name of the Supervisory Authority responsible for the
    supervision of the individual undertaking, where applicable.
    Please use the full name of the authority.
    Ranking
    criteria (in
    the group
    reporting
    currency)
    C0090Total Balance
    Sheet (for
    (re)insurance
    undertakings)    		For EEA (re)insurance undertakings, total amount of
    Solvency II balance sheet as reported in item C0010/R0500
    in S.02.01. For non EEA (re)insurance undertakings, total
    amount of balance-sheet according to the relevant sectoral
    rules.
    The currency used shall be the group reporting currency.
    C0100Total Balance
    Sheet (for other
    regulated
    undertakings)    		For other regulated undertakings, total amount of balance
    sheet according to the relevant sectoral rules. The currency
    used shall be the group reporting currency.
    C0110Total Balance
    Sheet (non – regulated
    undertakings)    		For non-regulated undertakings, total amount of balance
    sheet used for IFRS or local GAAP. The currency used shall
    be the group reporting currency.
    C0120Written
    premiums net of
    reinsurance ceded
    under IFRS or
    local GAAP for
    (re)insurance
    undertakings    		For insurance and reinsurance undertakings written
    premiums net of reinsurance ceded under IFRS or local
    GAAP. The currency used shall be the group currency.
    C0130Turn over defined
    as the gross
    revenue under
    IFRS or local
    GAAP for other
    types of
    undertakings,
    insurance holding
    companies or
    mixed financial
    holding
    companies    		For other types of undertakings turn over defined as the
    gross revenue under IFRS or local GAAP.
    For insurance holding companies or mixed financial holding
    companies where appropriate turnover defined as the gross
    revenue under IFRS or local GAAP will be used as a
    ranking criteria.
    The currency used shall be the group reporting currency.
    C0140Underwriting
    performance    		(Re)insurance undertakings shall report their underwriting
    performance in accordance with their financial statements.
    A monetary amount shall be reported. The currency used
    shall be the group reporting currency.
    C0150Investment
    performance    		(Re)insurance undertakings shall report their investment
    performance in accordance with their financial statements.
    A monetary amount shall be reported. The currency used
    shall be the group reporting currency.
    This value shall not include any value already reported in
    C0140.
    C0160Total
    performance    		All the related undertakings within the scope of group
    supervision, in the meaning of Article 212(1)(c) of Directive
    2009/138/EC, shall report their total performance in
    accordance with their financial statements. A monetary
    amount shall be reported. The currency used shall be the
    group reporting currency.
    C0170Accounting
    standard    		Identification of the accounting standard used for reporting
    items in cells C0100 to C0160. All items shall be reported
    consistently on the same accounting standard. The
    following closed list of options shall be used:
    1 — IFRS
    2 — Local GAAP
    Criteria of
    influence
    C0180% capital shareProportion of the subscribed capital that is held, directly or
    indirectly, by the participating undertaking in the related
    undertaking (as referred to in Article 221 of Directive
    2009/138/EC).
    This cell is not applicable for the ultimate parent
    undertaking.
    C0190% used for
    establishment of
    consolidated
    accounts    		Percentage as defined by IFRS or local GAAP for the
    integration of consolidated undertakings into the
    consolidation which may differ from item C0180. For full
    integration, minority interests shall also be reported in this
    item.
    This cell is not applicable for the ultimate parent
    undertaking.
    C0200% voting rightsProportion of voting rights that is held, directly or
    indirectly, by the participating undertaking in the related
    undertaking
    This cell is not applicable for the ultimate parent
    undertaking.
    C0210Other criteriaOther criteria useful to assess the level of influence
    exercised by the participating undertaking, e.g. relationship
    referred to in art 22(7) of Directive 2013/34/EU, centralised
    risk management.
    This cell is not applicable for the ultimate parent
    undertaking.
    C0220Level of
    influence    		Influence can be either dominant or significant, depending
    on criteria mentioned above; the group is responsible for
    assessing the level of influence exercised by the
    participating undertaking over any undertaking but as stated
    in Article 212(2) of Directive 2009/138/EC the group
    supervisor may have a differing view from the group’s
    assessment and if so the group shall take into account any
    decision made by the group supervisor.
    This cell is not applicable for the ultimate parent
    undertaking.
    The following closed list shall be used:
    1 — Dominant
    2 — Significant
    C0230Proportional
    share used for the
    group solvency
    calculation    		Proportional share is the proportion that will be used to
    calculate the group solvency.
    This cell is not applicable for the ultimate parent
    undertaking.
    Inclusion
    in the
    scope of
    Group
    supervisio
    n
    C0240Inclusion in the
    scope of group
    supervision — Yes/No    		Indicate if the undertaking is included or not in the scope of
    group supervision as referred in Article 214 of Directive
    2009/138/EC; if an undertaking is not included in the scope
    of group supervision as provided for in Article 214, then it
    shall be indicated which paragraph from Article 214(2) is
    the reason.
    The following closed list shall be used:
    1 — Included in the scope
    2 — Not included in the scope (Article 214 (a)
    3 — Not included in the scope (Article 214 (b)
    4 — Not included in the scope (Article 214 (c)
    C0250Inclusion in the
    scope of group
    supervision — Date of decision
    if art.214 is
    applied    		Identify the ISO 8601 (yyyy-mm-dd) code of the date
    where the decision of exclusion has been taken.
    Group
    solvency
    calculation
    C0260Method used and
    under method 1,
    treatment of the
    undertaking    		The item gathers information on the method used for group
    solvency calculation and the treatment of each undertaking.
    The following closed list shall be used:
    1 — Method 1: Full consolidation
    2 — Method 1: Proportional consolidation
    3 — Method 1: Adjusted equity method
    4 — Method 1: Sectoral rules
    5 — Method 2: Solvency II
    6 — Method 2: sectoral Rules
    7 — Method 2: Local rules
    8 — Deduction of the participation in relation to Article 229
    of Directive 2009/138/EC
    9 — No inclusion in the scope of group supervision as
    defined in Article 214 Directive 2009/138/EC
    10 — Other method
    C0270Covered by
    internal model for
    Group SCR
    calculations    		1 – Yes
    2 – No
    C0280Type of VA
    being used in the
    group internal
    model    		Type of Volatility Adjustment used for the group solvency
    calculation by undertakings in scope of the group internal
    model. The following closed list shall be used:
    1 – None
    2 – Constant VA
    3 – Dynamic VA
    If an internal model is used without VA or the Standard
    Formula is used for the group solvency calculation then
    ‘None’ should be selected.