Commission Implementing Regulation (EU) 2015/2450Show full title

Commission Implementing Regulation (EU) 2015/2450 of 2 December 2015 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)

S.01.02 — Basic information

General comments:

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

ITEM INSTRUCTIONS
C0010/R0010Participating undertaking nameLegal name of the participating insurance and reinsurance undertaking or insurance holding company or mixed financial holding company at the head of the insurance or reinsurance group. Needs to be consistent over different submissions.
C0010/R0020Group identification code

Identification code of the participating undertaking, using the following priority:

  • Legal Entity Identifier (‘LEI’)

  • Identification code used in the local market, attributed by supervisory authority

C0010/R0030Type of code of group

Type of ID Code used for the ‘Group Identification code’ item. One of the options in the following closed list shall be used:

  • 1 — LEI

  • 2 — Specific code

C0010/R0050Country of the group supervisorIdentify the ISO 3166–1 alpha–2 Code of the country of the group supervisor
C0010/R0060Sub–group information

Identify if the information relates to a sub–group in accordance with Article 216 of Directive 2009/138/EC. One of the options in the following closed list shall be used:

  • 1 — No sub–group information

  • 2 — Sub–group information

C0010/R0070Language of reportingIdentify the 2 letter code of ISO 639–1 code of the language used in the submission of information
C0010/R0080Reporting submission dateIdentify the ISO 8601 (yyyy–mm–dd) code of the date when the reporting to the supervisory authority is made
C0010/R0090Reporting reference dateIdentify the ISO 8601 (yyyy–mm–dd) code of the date identifying the last day of the reporting period
C0010/R0100Regular/Ad–hoc submission

Identify if the submission of information relates to regular submission of information or ad–hoc. The following closed list of options shall be used:

  • 1 — Regular reporting

  • 2 — Ad–hoc reporting

C0010/R0110Currency used for reportingIdentify the ISO 4217 alphabetic code of the currency of the monetary amounts used in each report
C0010/R0120Accounting standards

Identification of the accounting standards used for reporting items in S.02.01, financial statements valuation. The following closed list of options shall be used:

  • 1 — International Financial Reporting Standards (‘IFRS’)

  • 2 — Local generally accepted accounting principles (‘GAAP’)

C0010/R0130Method of Calculation of the group SCR

Identify the method used to calculate the group SCR. The following closed list of options shall be used:

  • 1 — Standard formula

  • 2 — Partial internal model

  • 3 — Full internal model

C0010/R0140Use of group specific parameters

Identify if the group is reporting figures using group specific parameters. The following closed list of options shall be used:

  • 1 — Use of group specific parameters

  • 2 — Don't use group specific parameters

C0010/R0150Ring–Fenced Funds

Identify if the group is reporting activity by Ring Fenced Funds (RFF). The following closed list of options shall be used:

  • 1 — Reporting activity by RFF

  • 2 — Not reporting activity by RFF

C0010/R0160Method of group solvency calculation

Identify the group solvency calculation method. The following closed list of options shall be used:

  • 1 — Method 1 is used exclusively

  • 2 — Method 2 is used exclusively

  • 3 — A combination of method 1 and method 2 is used

C0010/R0170Matching adjustment

Identify if the group is reporting figures using the matching adjustment (‘MA’). The following closed list of options shall be used:

  • 1 — Use of matching adjustment

  • 2 — No use of matching adjustment

C0010/R0180Volatility adjustment

Identify if the group is reporting figures using the volatility adjustments. The following closed list of options shall be used:

  • 1– Use of volatility adjustment

  • 2 — No use of volatility adjustment

C0010/R0190Transitional measure on the risk–free interest rate

Identify if the group is reporting figures using the transitional adjustment to the relevant risk-free interest rate term structure. The following closed list of options shall be used:

  • 1 — Use of transitional measure on the risk–free interest rate

  • 2 — No use of transitional measure on the risk–free interest rate

C0010/R0200Transitional measure on technical provisions

Identify if the group is reporting figures using the transitional deduction to technical provisions. The following closed list of options shall be used:

  • 1 — Use of transitional measure on the technical provisions

  • 2 — No use of transitional measure on the technical provisions

C0010/R0210Initial submission or re–submission

Identify if it is an initial submission of information or a re–submission of information in relation to a reporting reference date already reported. The following closed list of options shall be used:

  • 1 — Initial submission

  • 2 — Re–submission