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Commission Implementing Regulation (EU) 2015/2452Dangos y teitl llawn
Commission Implementing Regulation (EU) 2015/2452 of 2 December 2015 laying down implementing technical standards with regard to the procedures, formats and templates of the solvency and financial condition report in accordance with Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)
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- Rheoliadau yn deillio o’r UE
- 2015 No. 2452
- ANNEX II
- S.12.01 — Life and...
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S.12.01 — Life and Health SLT Technical Provisions
General comments:
This section relates to annual disclosure of information for individual entities.
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 the 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 the Directive 2009/138/EC, as defined in the Annex I of 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 should be considered:
‘Contracts without options and guarantees’ should 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 should also be disclosed in this column;
‘Contracts with options or guarantees’ should 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 disclosed should be gross of reinsurance as information on Recoverables from reinsurance/SPV and Finite reinsurance is requested in specific rows.
The information to be disclosed 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.
| ITEM | INSTRUCTIONS | |
|---|---|---|
| Technical provisions calculated as a whole | ||
| C0020, C0030, C0060, C0090, C0100, 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/R0010 | Technical 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/R0010 | Technical provisions calculated as a whole — Total (Health similar to life insurance) | Total amount of technical provisions calculated as a whole for health SLT. |
| 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 as a whole | 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 per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. |
| C0150/R0020 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole — Total (Life other than health insurance, incl. Unit–Linked) | Total amount of recoverables from reinsurance/SPV and finite reinsurance (‘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/R0020 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a whole — Total (Health similar to life insurance) | 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 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 BE and 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/R0030 | Technical 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/R0030 | Technical 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 to C0140, C0170, C0180, C0190, C0200/R0040 | 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 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/R0080 | Total 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 article 81 of Directive 2009/138/EC, including ceded intra group reinsurance, for Life other than health insurance, including Unit–Linked. |
| C0210/R0080 | Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default — Total (Health similar to life insurance) | Total amount of Recoverables after 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, 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 per Line of Busines |
| C0150/R0090 | Best 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, for Life other than health insurance, including Unit–Linked. |
| C0210/R0090 | Best 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 for Health similar to life insurance. |
| C0020, C0030, C0060, C0090, C0100 to C0140, C0160, C0190, C0200/R0100 | Risk Margin | Amount 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/R0100 | Risk Margin — Total (Life other than health insurance, incl. Unit–Linked) | Total amount of Risk Margin for Life other than health insurance, includingUnit–Linked. |
| C0210/R0100 | Risk 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 disclosed as a negative value. |
| C0150/R0110 | Technical 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 disclosed as a negative value. |
| C0210/R0110 | Technical 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 disclosed as a negative value. |
| C0020, C0040, C0050, C0070, C0080, C0090, C0100, C0170, C0180, C0190, C0200/R0120 | Best Estimate | Amount of the transitional deduction to technical provisions allocated to the best estimate, per each Line of Business. This value shall be disclosed as a negative value. |
| C0150/R0120 | Best 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 disclosed as a negative value. |
| C0210/R0120 | Best 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 disclosed as a negative value. |
| C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0130 | Risk Margin | Amount of the transitional deduction to technical provisions allocated to the risk margin, per each Line of Business. This value shall be disclosed as a negative value. |
| C0150/R0130 | Risk Margin — Total (Life other than health insurance, incl. 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 disclosed as a negative value. |
| C0210/R0130 | Risk 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 disclosed as a negative value. |
| Technical provisions — Total | ||
| C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0200 | Technical Provisions — Total | Total 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/R0200 | Technical 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/R0200 | Technical 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. |
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