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Commission Implementing Regulation (EU) 2017/2190Dangos y teitl llawn
Commission Implementing Regulation (EU) 2017/2190 of 24 November 2017 amending and correcting Implementing Regulation (EU) 2015/2452 laying down implementing technical standards with regard to the procedures, formats and templates of the solvency and financial condition report according to Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)
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2.Both Annexes II and III to Implementing Regulation (EU) 2015/2452 are corrected as follows:
(a)
In template S.05.01.C0010 to C0120/R0410, the row is replaced by the following:
| ‘C0010 to C0120/R0410 | Changes in other technical provisions — Gross — Direct business | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross direct business. This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
(b)
In template S.05.01.C0010 to C0120/R0420, the row is replaced by the following:
| ‘C0010 to C0120/R0420 | Changes in other technical provisions — Gross — Proportional reinsurance accepted | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross proportional reinsurance accepted. This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
(c)
In template S.05.01.C0130 to C0160/R0430, the row is replaced by the following:
| ‘C0130 to C0160/R0430 | Changes in other technical provisions — Gross — Non- proportional reinsurance accepted | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross non- proportional reinsurance accepted. This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
(d)
In template S.05.01.C0010 to C0160/R0440, the row is replaced by the following:
| ‘C0010 to C0160/R0440 | Changes in other technical provisions — Reinsurers' share | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions related to the amounts ceded to reinsurers. This item shall be reported as a positive amount if the variation is negative or as a negative amount if variation is positive.’ |
(e)
In template S.05.01.C0010 to C0160/R0500, the row is replaced by the following:
| ‘C0010 to C0160/R0500 | Changes in other technical provisions — Net | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: the net amount of changes in other technical provisions represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
(f)
In template S.05.01.C0210 to C0280/R1710, the row is replaced by the following:
| ‘C0210 to C0280/R1710 | Changes in other technical provisions — Gross — Direct business and reinsurance accepted | Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: it is the changes in other technical provisions relating to insurance contracts arising from the gross direct and reinsurance business. This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
(g)
In template S.05.01.C0210 to C0280/R1720, the row is replaced by the following:
| ‘C0210 to C0280/R1720 | Change in other technical provisions — Reinsurers' share | Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: it is the reinsurers' share in changes in other technical provisions. This item shall be reported as a positive amount if the variation is negative or as a negative amount if variation is positive.’ |
(h)
In template S.05.01.C0210 to C0280/R1800, the row is replaced by the following:
| ‘C0210 to C0280/R1800 | Change in other technical provisions — Net | Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: the net changes in other technical provisions related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
(i)
In template S.05.02.C0080 to C0140/R0410, the row is replaced by the following:
| ‘C0080 to C0140/R0410 | Changes in other technical provisions — Gross — Direct business | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross direct business. This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
(j)
In template S.05.02.C0080 to C0140/R0420, the row is replaced by the following:
| ‘C0080 to C0140/R0420 | Changes in other technical provisions — Gross — Proportional reinsurance accepted | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross proportional reinsurance accepted. This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
(k)
In template S.05.02.C0080 to C0140/R0430, the row is replaced by the following:
| ‘C0080 to C0140/R0430 | Changes in other technical provisions — Gross — Non- proportional reinsurance accepted | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross non- proportional reinsurance accepted. This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
(l)
In template S.05.02.C0080 to C0140/R0440, the row is replaced by the following:
| ‘C0080 to C0140/R0440 | Changes in other technical provisions — Reinsurers' share | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions related to the amounts ceded to reinsurers. This item shall be reported as a positive amount if the variation is negative or as a negative amount if variation is positive.’ |
(m)
In template S.05.02.C0080 to C0140/R0500, the row is replaced by the following:
| ‘C0080 to C0140/R0500 | Changes in other technical provisions — Net | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: the net amount of changes in other technical provisions represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
(n)
In template S.05.02.C0220 to C0280/R1710, the row is replaced by the following:
| ‘C0220 to C0280/R1710 | Changes in other technical provisions — Gross | Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: it is the changes in other technical provisions relating to insurance contracts arising from the gross direct and reinsurance business. This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
(o)
In template S.05.02.C0220 to C0280/R1720, the row is replaced by the following:
| ‘C0220 to C0280/R1720 | Change in other technical provisions — Reinsurers' share | Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: it is the reinsurers' share in changes in other technical provisions. This item shall be reported as a positive amount if the variation is negative or as a negative amount if variation is positive.’ |
(p)
In template S.05.02.C0220 to C0280/R1800, the row is replaced by the following:
| ‘C0220 to C0280/R1800 | Change in other technical provisions — Net | Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: it is the changes in other technical provisions related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
(q)
In template S.22.01.C0010/R0010, the row is replaced by the following:
| ‘C0010/R0010 | Amount with LTG measures and transitionals — Technical Provisions | Total amount of gross technical provisions including long term guarantee measures and transitional measures’ |
(r)
In template S.22.01.C0030/R0010, the row is replaced by the following:
| ‘C0030/R0010 | Impact of transitional on technical provisions — Technical provisions | Amount of the adjustment to the gross technical provisions due to the application of the transitional on technical provisions. It shall be the difference between the technical provisions without transitional deduction on technical provisions and the technical provisions with LTG and transitional measures.’ |
(s)
In template S.22.01.C0050/R0010, the row is replaced by the following:
| ‘C0050/R0010 | Impact of transitional on interest rate — Technical provisions | Amount of the adjustment to the gross technical provisions due to the application of the transitional adjustment to the relevant risk-free interest rate term structure. It shall be the difference between the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the technical provisions without transitional on technical provisions.’ |
(t)
In template S.22.01.C0070/R0010, the row is replaced by the following:
| ‘C0070/R0010 | Impact of volatility adjustment set to zero — Technical provisions | Amount of the adjustment to the gross technical provisions due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero. It shall be the difference between the technical provisions without volatility adjustment and without other transitional measures and the technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’ |
(u)
In template S.22.01.C0090/R0010, the row is replaced by the following:
| ‘C0090/R0010 | Impact of matching adjustment set to zero — Technical Provisions | Amount of the adjustment to the gross technical provisions due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero. It shall be the difference between the technical provisions without matching adjustment and without all the other transitional measures and the technical provisions without volatility adjustment and without other transitional measures.’ |
(v)
In template S.22.01.C0050/R0020, the row is replaced by the following:
| ‘C0050/R0020 | Impact of transitional on interest rate — Basic own funds | Amount of the adjustment to the basic own funds due to the application of the transitional adjustment to the relevant risk-free interest rate term structure. It shall be the difference between the basic own funds calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the basic own funds calculated with the technical provisions without transitional on technical provisions.’ |
(w)
In template S.22.01.C0070/R0020, the row is replaced by the following:
| ‘C0070/R0020 | Impact of volatility adjustment set to zero — Basic own funds | Amount of the adjustment to the Basic own funds due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero. It shall be the difference between the basic own funds considering technical provisions without volatility adjustment and without other transitional measures and the basic own funds considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’ |
(x)
In template S.22.01.C0090/R0020, the row is replaced by the following:
| ‘C0090/R0020 | Impact of matching adjustment set to zero — Basic own funds | Amount of the adjustment to the basic own funds due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero. It shall be the difference between the basic own funds considering technical provisions without matching adjustment and without all the other transitional measures and the basic own funds considering technical provisions without volatility adjustment and without other transitional measures.’ |
(y)
In template S.22.01.C0050/R0050, the row is replaced by the following:
| ‘C0050/R0050 | Impact of transitional on interest rate — Eligible own funds to meet SCR | Amount of the adjustment to the eligible own funds to meet SCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure. It shall be the difference between the eligible own funds to meet SCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet SCR calculated considering the technical provisions without transitional on technical provisions.’ |
(z)
In template S.22.01.C0070/R0050, the row is replaced by the following:
| ‘C0070/R0050 | Impact of volatility adjustment set to zero — Eligible own funds to meet SCR | Amount of the adjustment to the eligible own funds to meet SCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero. It shall be the difference between the eligible own funds to meet SCR considering technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet SCR considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’ |
(aa)
In template S.22.01.C0090/R0050, the row is replaced by the following:
| ‘C0090/R0050 | Impact of matching adjustment set to zero — Eligible own funds to meet SCR | Amount of the adjustment to the eligible own funds to meet SCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero. It shall be the difference between the eligible own funds to meet SCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and eligible own funds to meet SCR considering technical provisions without volatility adjustment and without other transitional measures.’ |
(bb)
In template S.22.01.C0050/R0090, the row is replaced by the following:
| ‘C0050/R0090 | Impact of transitional on interest rate — SCR | Amount of the adjustment to the SCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure. It shall be the difference between the SCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the SCR calculated with the technical provisions without transitional on technical provisions.’ |
(cc)
In template S.22.01.C0070/R0090, the row is replaced by the following:
| ‘C0070/R0090 | Impact of volatility adjustment set to zero — SCR | Amount of the adjustment to the SCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero. It shall be the difference between the SCR considering technical provisions without volatility adjustment and without other transitional measures and the SCR considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’ |
(dd)
In template S.22.01.C0090/R0090, the row is replaced by the following:
| ‘C0090/R0090 | Impact of matching adjustment set to zero — SCR | Amount of the adjustment to the SCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero. It shall be the difference between the SCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the SCR considering technical provisions without volatility adjustment and without other transitional measures.’ |
(ee)
In template S.22.01.C0050/R0100, the row is replaced by the following:
| ‘C0050/R0100 | Impact of transitional on interest rate — Eligible own funds to meet MCR | Amount of the adjustment to the Eligible own funds to meet MCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure. It shall be the difference between the eligible own funds to meet MCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet MCR calculated with the technical provisions without transitional on technical provisions.’ |
(ff)
In template S.22.01.C0070/R0100, the row is replaced by the following:
| ‘C0070/R0100 | Impact of volatility adjustment set to zero — Eligible own funds to meet MCR | Amount of the adjustment to the Eligible own funds to meet MCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero It shall be the difference between the eligible own funds to meet MCR considering technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet MCR considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’ |
(gg)
In template S.22.01.C0090/R0100, the row is replaced by the following:
| ‘C0090/R0100 | Impact of matching adjustment set to zero — Eligible own funds to meet MCR | Amount of the adjustment to the Eligible own funds to meet MCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero. It shall be the difference between the eligible own funds to meet MCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the eligible own funds to meet MCR considering technical provisions without volatility adjustment and without other transitional measures.’ |
(hh)
In template S.22.01.C0050/R0110, the row is replaced by the following:
| ‘C0050/R0110 | Impact of transitional on interest rate — Minimum Capital Requirement | Amount of the adjustment to the MCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure. It shall be the difference between the MCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and MCR calculated with the technical provisions without transitional on technical provisions.’ |
(ii)
In template S.22.01.C0070/R0110, the row is replaced by the following:
| ‘C0070/R0110 | Impact of volatility adjustment set to zero — Minimum Capital Requirement | Amount of the adjustment to the MCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero. It shall be the difference between the MCR considering technical provisions without volatility adjustment and without other transitional measures and the MCR considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’ |
(jj)
In template S.22.01.C0090/R0110, the row is replaced by the following:
| ‘C0090/R0110 | Impact of matching adjustment set to zero — Minimum Capital Requirement | Amount of the adjustment to the MCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero. It shall be the difference between the MCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the MCR considering technical provisions without volatility adjustment and without other transitional measures.’ |
(kk)
In templates S.25.01 and S.25.02, references to C0080 are replaced by C0090, and references to C0090 are replaced by C0120;
(ll)
In template S.25.02.C0030, the row is replaced by the following:
| ‘C0030 | Calculation of the Solvency Capital Requirement | Amount of the capital charge for each component regardless of the method of calculation (either standard formula or partial internal model), after the adjustments for loss–absorbing capacity of technical provision and/or deferred taxes when they are embedded in the component calculation. For the components Loss absorbing capacity of technical provisions and/or deferred taxes when disclosed as a separate component it shall be the amount of the loss–absorbing capacity (these amounts shall be disclosed as negative values) For components calculated using the standard formula this cell represents the gross nSCR. For components calculated using the partial internal model, this represents the value considering the future management actions which are embedded in the calculation, but not those which are modelled as a separate component. This amount shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where applicable. These cells include the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level.’ |
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