INHALT

Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

COMMISSION IMPLEMENTING REGULATION (EU) 2023/894
of 4 April 2023
laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450
(Text with EEA relevance)
CHAPTER I
TEMPLATES FOR SUPERVISORY REPORTING
Article 1
Supervisory reporting formats
Article 2
Reporting currency
Article 3
Re-submission of information
Article 4
Risk-based reporting thresholds
CHAPTER II
QUANTITATIVE REPORTING TEMPLATES FOR INDIVIDUAL UNDERTAKINGS
Article 5
Quarterly quantitative templates for individual undertakings
Article 6
Quarterly quantitative templates for captive insurance and captive reinsurance undertakings
Article 7
Simplifications allowed on quarterly reporting for individual undertakings and captive insurance and captive reinsurance undertakings
Article 8
Annual quantitative templates for individual undertakings and captive insurance and captive reinsurance undertakings – Basic information and content of submission
Article 9
Annual quantitative templates for individual undertakings – Balance sheet and other general information
Article 10
Annual quantitative templates for captive insurance undertakings – Balance sheet and other general information
Article 11
Annual quantitative templates for captive reinsurance undertakings – Balance sheet and other general information
Article 12
Annual quantitative templates for individual undertakings and captive insurance undertakings – Investments information
Article 13
Annual quantitative templates for individual undertakings and captive insurance undertakings – Technical provisions and risks information
Article 14
Annual quantitative templates for captive reinsurance undertakings – Technical provisions information
Article 15
Annual quantitative templates for individual undertakings and captive insurance undertakings – Long-term guarantees information
Article 16
Annual quantitative templates for captive reinsurance undertakings – Long-term guarantees information
Article 17
Annual quantitative templates for individual undertakings and captive insurance undertakings – Own funds and participations information
Article 18
Annual quantitative templates for captive reinsurance undertakings – Own funds and participations information
Article 19
Annual quantitative templates for individual undertakings and captive insurance undertakings – Solvency Capital Requirement information
Article 20
Annual quantitative templates for captive reinsurance undertaking— Solvency Capital Requirement information
Article 21
Annual quantitative templates for individual undertakings and captive insurance and captive reinsurance undertakings – Minimum capital requirement information
Article 22
Annual quantitative templates for individual undertakings – Variation analysis information
Article 23
Annual quantitative templates for individual undertakings and captive insurance undertakings – Reinsurance and special purpose vehicles information
Article 24
Annual quantitative templates for individual undertakings and captive insurance and captive reinsurance undertakings – Ring-fenced funds, material matching adjustment portfolios and remaining part information
Article 25
Annual quantitative templates for individual undertakings – intra-group-transactions information
Article 26
Quantitative templates for individual undertakings – intra-group transactions information
CHAPTER III
QUANTITATIVE REPORTING TEMPLATES FOR GROUPS
Article 27
Quarterly quantitative templates for groups
Article 28
Simplifications allowed on quarterly reporting for groups
Article 29
Annual quantitative templates for groups – Basic information and content of submission
Article 30
Annual quantitative templates for groups – Balance sheet and other general information
Article 31
Annual quantitative templates for groups – Investments information
Article 32
Annual quantitative templates for groups – Long term guarantees information
Article 33
Annual quantitative templates for groups – Own funds information
Article 34
Annual quantitative templates for groups – Solvency Capital Requirement information
Article 35
Annual quantitative templates for groups – Reinsurers and special purpose vehicles information
Article 36
Annual quantitative templates for groups – Group specific information
Article 37
Annual quantitative templates for groups – ring-fenced funds, material matching adjustment portfolios and remaining part information
Article 38
Quantitative templates for groups – intra-group transactions and risk concentrations
CHAPTER IV
FINAL PROVISIONS
Article 39
Repeal of Implementing Regulation (EU) 2015/2450
Article 40
Entry into force and date of application
ANNEX I
ANNEX II
Instructions regarding reporting templates for individual undertakings
S.01.01 – Content of the submission
General comments:
S.01.02 – Basic information
General comments:
S.01.03 – Basic Information – RFF and matching adjustment portfolios
General comments:
S.02.01 – Balance sheet
General comments:
S.02.02 – Liabilities by currency
General comment:
S.03.01 – Off–balance sheet items – General
General comments:
S.04.02 – Information on class 10 in Part A of Annex I of Solvency II Directive, excluding carrier’s liability
General comments:
S.04.03 – Basic Information – List of underwriting entities
General comments
S.04.04 – Activity by country – location of underwriting
General comments
S.04.05 – Activity by country – location of risk
General comments
S.05.01 – Premiums, claims and expenses by line of business
General comments
S.06.02 – List of assets
General comments:
S.06.03 – Collective investment undertakings – look–through approach
General comments:
S.06.04 – Climate change-related risks to investments
General comments:
S.07.01 – Structured products
General comments:
S.08.01 – Open derivatives
General comments:
S.09.01 – Information on gains/income and losses in the period
General comments:
S.10.01 – Securities lending and repos
General comments:
S.11.01 – Assets held as collateral
General comments:
S.12.01 – Life and Health SLT Technical Provisions
General comments:
S.12.02 – Life and Health SLT Technical Provisions – by Country
General comments:
S.13.01 – Projection of future gross cash flows (Best Estimate –life)
General comments:
S.14.01 – Life obligations analysis
General comments:
S.14.02 – Non-Life obligation analysis
General comments:
S.14.03 – Cyber underwriting risk
General comments
S.16.01 – Information on annuities stemming from Non–Life Insurance obligations
General comments:
S.17.01 – Non–life Technical Provisions
General comments:
S.17.03 – Non-Life Technical Provisions – By country
General comments:
S.18.01 – Projection of future cash flows (Best Estimate – Non Life)
General Comments:
S.19.01 – Non–life insurance claims
General comments:
S.20.01 – Development of the distribution of the claims incurred
General comments:
S.21.01 – Loss distribution risk profile
General comments:
S.21.02 – Underwriting risks non–life
General comments:
S.21.03 – Non–life distribution of underwriting risks – by sum insured
General comments:
S.22.01 – Impact of long term guarantees measures and transitionals
General comments:
S.22.02 – Projection of future cash flows (Best Estimate – Matching portfolios)
General comments:
S.22.03 –Information on the matching adjustment calculation
General comments:
S.22.04 – Information on the transitional on interest rates calculation
General comments:
S.22.05 – Overall calculation of the transitional on technical provisions
General comments:
S.22.06 – Best estimate subject to volatility adjustment by country and currency
General comments:
S.23.01 – Own Funds
General comments:
S.23.02 – Detailed information by tiers on own funds
General comments:
S.23.03 – Annual movements on own funds
General comments:
S.23.04 – List of items on own funds
General comments:
S.24.01 – Participations held
General Comments:
S.25.01 – Solvency Capital Requirement – for undertakings on Standard Formula
General comments:
S.25.05 – Solvency Capital Requirement – for undertakings using an internal model (partial or full)
General comments:
Partial internal models:
Full internal models:
S.26.01 – Solvency Capital Requirement – Market risk
General comments:
S.26.02 – Solvency Capital Requirement – Counterparty default risk
General comments
S.26.03 – Solvency Capital Requirements – Life underwriting risk
General comments:
S.26.04 – Solvency Capital Requirement – Health underwriting risk
General Comments:
S.26.05 – Solvency Capital Requirement – Non–Life underwriting risk
General comments:
S.26.06 – Solvency Capital Requirements – Operational risk
General comments:
S.26.07 – Solvency Capital Requirement – Simplifications
General comments:
S.26.08 – Solvency Capital Requirement – for undertakings using an internal model (partial or full)
General comments:
Partial internal models:
Full internal models:
S.26.09 – Internal model: Market and Credit risk – for financial instruments
General comments:
S.26.10 – Internal model: Credit event risk – portfolio view details
General comments:
S.26.11 – Internal model: Credit risk – details for financial instruments
General comments
S.26.12 – Internal model: Credit risk – for non-financial instruments
General comments:
S.26.13 – Internal model: Non-Life & Health NSLT Underwriting risk
General comments
:
S.26.14 – Internal model: Life and Health underwriting risk
General comments:
S.26.15 – Internal model: Operational risk
General comments:
S.26.16 – Internal model – Model Changes
General comments:
S.27.01 – Solvency Capital Requirement – Non–life and health catastrophe risk
General comments:
S.28.01 – Minimum Capital Requirement – Only life or only non–life insurance or reinsurance activity
General comments:
S.28.02 – Minimum Capital Requirement – Both life and non–life insurance activity
General comments:
S.29.01 – Excess of Assets over Liabilities
General comments:
S.29.02 – Excess of Assets over Liabilities – explained by investments and financial liabilities
General comments:
S.29.03 – Excess of Assets over Liabilities – explained by technical provisions
General comments:
S.29.04 – Detailed analysis per period – Technical flows versus Technical provisions
General comments:
S.30.01 – Facultative covers for non–life and life business basic data
General comments:
S.30.02 – Facultative covers for non–life and life business shares data
General comments:
S.30.03 – Outgoing Reinsurance Program basic data
General comments:
S.30.04 – Outgoing Reinsurance Program shares data
General comments:
S.31.01 – Share of reinsurers (including Finite Reinsurance and SPV’s)
General comments:
S.31.02 – Special Purpose Vehicles
General comments:
S.36.01 – IGT – Equity–type transactions, debt and asset transfer
General comments:
S.36.02 – IGT – Derivatives
General comments:
S.36.03 – IGT – Off-balance sheet and contingent liabilities
General comments:
S.36.04 – IGT – Insurance and Reinsurance
General comments:
S.36.05 – IGT – Profit and Loss
General comments:
ANNEX III
Instructions regarding reporting templates for groups
S.01.01 – Content of the submission
S.01.02 – Basic information
S.01.03 – Basic information – RFF and matching adjustment portfolios
S.02.01 – Balance sheet
S.02.02 – Liabilities by currency
S.03.01 – Off–balance sheet items – General
S.05.01 – Premiums, claims and expenses by line of business
S.05.02 – Premiums, claims and expenses by country
S.06.02 – List of assets
S.06.03 – Collective investment undertakings – look–through approach
S.07.01 – Structured products
S.08.01 – Open derivatives
S.09.01 – Information on gains/income and losses in the period
S.10.01 – Securities lending and repos
S.11.01 – Assets held as collateral
S.22.01 – Impact of long-term guarantees measures and transitionals
S.23.01 – Own Funds
S.23.02 – Detailed information by tiers on own funds
S.23.03 – Annual movements on own funds
S.23.04 – List of items on own funds
S.25.01 – Solvency Capital Requirement – for groups on Standard Formula
S.25.05 – Solvency Capital Requirement – for groups using an internal model (partial or full)
S.26.01 – Solvency Capital Requirement – Market risk
S.26.02 – Solvency Capital Requirement – Counterparty default risk
S.26.03 – Solvency Capital Requirements – Life underwriting risk
S.26.04 – Solvency Capital Requirement – Health underwriting risk
S.26.05 – Solvency Capital Requirement – Non–Life underwriting risk
S.26.06 – Solvency Capital Requirements – Operational risk
S.26.07 – Solvency Capital Requirement – Simplifications
S.26.08 – Solvency Capital Requirement – for groups using an internal model (partial or full)
S.26.09 – Internal model: Market & Credit risk – for financial instruments
S.26.10 – Internal model: Credit event risk – portfolio view details
S.26.11 – Internal model: Credit risk – details for financial instruments
S.26.12 – Internal model: Credit risk – for non-financial instruments
S.26.13 – Internal model: Non-Life & Health NSLT Underwriting risk
S.26.14 – Internal model: Life and Health underwriting risk
S.26.15 – Internal model: Operational risk
S.26.16 – Internal model – Model Changes
S.27.01 – Solvency Capital Requirement – Non–life and health catastrophe risk
S.31.01 – Share of reinsurers (including Finite Reinsurance and SPV’s)
S.31.02 – Special Purpose Vehicles
S.32.01 – Undertakings in the scope of the group
S.33.01 – Insurance and reinsurance individual requirements
S.34.01 – Other regulated and non–regulated financial undertakings including insurance holding companies and mixed financial holding companies individual requirements
S.35.01 – Contribution to group Technical Provisions
S.36.01 – IGT – Equity–type transactions, debt and asset transfer
S.36.02 – IGT – Derivatives
S.36.03 – IGT – Off-balance sheet and contingent liabilities
S.36.04 – IGT – Insurance and Reinsurance
S.36.05 – IGT – P&L
S.37.01 – Risk concentration – Exposure to Counterparties
S.37.02 – Risk Concentration – Exposure by currency, sector, country
S.37.03 – Risk Concentration – Exposure by asset class and rating
ANNEX IV
Asset categories
ANNEX V
ANNEX VI