SolvencyTool logo
    Home / Acts & Regulations / Reporting explanations / S.35.01 — Contribution to group Technical Provisions (Group)

    S.35.01 — Contribution to group Technical Provisions Group

    EIOPA Taxonomy 2.8.0 Source PDF

    S.35.01 — Contribution to group Technical Provisions PDF · reporting-explanations/EIOPA_Solvency_II/2.8.0/EIOPA_S.35.01_group.pdf
    / —
    Loading document…

    Instruction text

    Converted from the official instructions so it can be searched and copied. The PDF above is the document of record.

    S.35.01 — Contribution to group Technical Provisions

    General comments:

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

    The information to be reported between C0050 to C0210 shall be after the volatility adjustment, the matching adjustment and interest rate transitional is applied. The transitional deduction to technical provisions is reported separately in C0220 and C0230.

    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.

    Related insurance and reinsurance undertakings which are not subsidiaries are excluded from the scope of this template since they are assessed through the adjusted equity method.

    ITEMINSTRUCTIONS
    C0010Legal name of
    the undertaking    		Legal name of each undertaking
    C0020Identification
    code of the
    undertaking    		Identification 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 group
    supervision: 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 group supervision,
    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
    C0040Method of group
    solvency
    calculation    		Identify the method of the group calculation. The following
    closed list of options shall be used:
    1 — Method 1
    2 — Method 2
    C0050Total amount of
    TP — Amount
    of TP gross of
    IGT    		Total amount of technical provisions gross of IGT.
    This item equals the sum of items C0070, C0100, C0130,
    C0160, C0190 and C0220, except for (re)insurance
    undertakings situated in equivalent non-EEA countries under
    method 2.
    For (re)insurance undertakings situated in equivalent non-EEA
    countries under method 2 only item C0050 is mandatory.
    The cell shall be filled in with amounts gross of reinsurance
    and of IGT.
    When method 1 as defined under Article 230 of Directive
    2009/138/EC is used for the (re)insurance undertaking, the
    total amount of technical provisions in cell C0050 accounts for
    its contribution gross of reinsurance ceded within the scope of
    group supervision to the group technical provisions.
    When method 2 is used for the (re)insurance undertaking, the
    total amount of technical provisions in cell C0050 cannot be
    reconciled with the amount of group technical provisions in the
    C0060Total amount of
    TP — Amount
    of TP net of IGT    		group balance sheet.
    Total amount of technical provisions net of IGT.
    This item equals the sum of items C0080, C0110, C0140,
    C0170, C0200 and C0230, except for (re)insurance
    undertakings situated in equivalent non-EEA countries under
    method 2.
    For (re)insurance undertakings situated in equivalent non-EEA
    countries and allowed to use the local rules under method 2,
    only item C0060 is mandatory and this shall be filled on the
    basis of the local solvency regime.
    The cell shall be filled in with amounts gross of reinsurance
    but net of IGT, including intra-group reinsurance (the risk
    margin should not be net of IGT).
    When method 1 as defined under Article 230 of Directive
    2009/138/EC is used for the (re)insurance undertaking, the
    total amount of technical provisions in cell C0060 accounts for
    its contribution net of reinsurance ceded within the scope of
    group supervision to the group technical provisions. The total
    amount of technical provisions in cell C0060 for all
    (re)insurance undertakings under method 1 can be reconciled
    with the amount of group technical provisions in the group
    balance sheet.
    When method 2 is used for the (re)insurance undertaking, the
    total amount of technical provisions in cell C0060 cannot be
    reconciled with the amount of group technical provisions in the
    group balance sheet.
    C0070,
    C0100,
    C0130,
    C0160,
    C0190    		Amount of TP
    gross of IGT    		Amount of technical provisions (TP calculated as a whole or
    the sum of the best estimate and the risk margin), split by
    respective main categories (Life excluding health and unit
    linked index-linked, Unit-linked and index linked, Health — SLT and non-SLT, Non-life excluding health) of the EEA or
    non-EEA undertaking calculated according to Solvency II
    rules.
    The cell shall be filled in with amounts gross of reinsurance
    and of IGT.
    The currency used shall be the group currency.
    This item is reported for the (re)insurance undertakings under
    method 1 and method 2, except for the (re)insurance
    undertakings under method 2 situated in equivalent non-EEA
    countries.
    C0080,
    C0110,
    C0140,
    C0170,
    C0200    		Amount of TP
    net of IGT    		Amount of technical provisions (TP calculated as a whole or
    the sum of the best estimate and the risk margin), split by
    respective main categories (Life excluding health and unit
    linked index-linked, Unit-linked and index linked, Health — SLT and non-SLT, Non-life excluding health) of the EEA or
    non-EEA undertaking calculated according to Solvency II
    rules.
    The cell shall be filled in with amounts gross of reinsurance
    but net of IGT, including intra-group reinsurance.
    The currency used shall be the group currency.
    This item is reported for the (re)insurance undertakings under
    method 1 and method 2, except for the (re)insurance
    undertakings under method 2 situated in equivalent non-EEA
    countries.
    C0090,
    C0120,
    C0150,    		Net Contribution
    to Group TP (%)    		The percentage share of TP (TP calculated as a whole or the
    sum of the best estimate and the risk margin) of the (re)
    insurance undertaking to the group TP under method 1 net of
    IGT but gross of reinsurance ceded outside the group, split by
    C0180,
    C0210    		respective main categories (Life excluding health and unit
    linked index-linked, Unit-linked and index linked, Health — SLT and non-SLT, Non-life excluding health).
    This item is not reported for undertakings under method 2.
    C0220Transitional on
    TP — Amount
    of TP gross of
    IGT    		Amount of the transitional deduction to technical provisions.
    This value is not included in the previous items.
    The cell shall be filled in with amounts gross of reinsurance
    and IGT.
    This value shall be reported as a negative value.
    C0230Transitional on
    TP — Amount
    of TP net of IGT    		Amount of the transitional deduction to technical provisions.
    This value is not included in the previous items.
    The cell shall be filled in with amounts gross of reinsurance
    but net of IGT, including intra-group reinsurance.
    This value shall be reported as a negative value.
    C0240LTG measures
    — TP subject to
    Transitional on
    RFR — Amount
    of TP gross of
    IGT    		Indicate the amount of Total amount of TP gross of IGT
    (C0050) subject to the transitional adjustment to the relevant
    risk-free interest rate term structure.
    The cell shall be filled in with amounts gross of reinsurance
    and IGT.
    C0250LTG measures
    — TP subject to
    VA — Amount
    of TP gross of
    IGT    		Indicate the amount of Total amount of TP gross of IGT
    (C0050) subject to volatility adjustment. The Technical
    Provisions are reported after transitional and with Risk Margin.
    The cell shall be filled in with amounts gross of reinsurance
    and IGT, including intra-group reinsurance.
    C0260LTG measures
    — TP subject to
    MA — Amount
    of TP gross of
    IGT    		Indicate the amount of Total amount of TP gross of IGT
    (C0050) subject to matching adjustment.
    The cell shall be filled in with amounts gross of reinsurance
    and IGT, including intra-group reinsurance.