Division I ITEM DEFINITIONS FOR THE DISCLOSURE OF AGGREGATE STATISTICAL DATA WITH REGARD TO INSURANCE AND REINSURANCE UNDERTAKINGS SUPERVISED UNDER DIRECTIVE 2009/138/EC
United Kingdom
| ITEM | CELL NUMBER | DEFINITION |
|---|---|---|
| The number of insurance and reinsurance undertakings | AS1a | The number of direct life or non-life insurance or reinsurance undertakings, which have received authorisation in accordance with Article 14 of Directive 2009/138/EC and fall within the scope of Directive 2009/138/EC. |
| The number of branches as referred to in Article 13(11) of Directive 2009/138/EC established in the Member State of the supervisory authority | AS1b | The number of branches of insurance or reinsurance undertakings, with head offices situated in another Member State. |
| The number of branches as referred to in Article 162(3) of Directive 2009/138/EC established in the Member State of the supervisory authority | AS1c | The number of branches belonging to insurance or reinsurance undertakings with head offices situated outside the EEA. |
| The number of Union branches of insurance and reinsurance undertakings established in the Member State of the supervisory authority carrying out relevant business in one or more other Member States | AS2 | |
| The number of insurance undertakings established in the Member State of the supervisory authority pursuing business in other Member States under the freedom to provide services | AS3 | Information of the supervisory authority in the home Member State on insurance undertakings that actually pursue business under the freedom to provide services in other Member States based on template S.04.01.01. |
| The number of insurance undertakings established in other Member States which have notified their intention to pursue business in the Member State of the supervisory authority under the freedom to provide services | AS4a | Information of the supervisory authority in the host Member State on insurance undertakings notified as intending to pursue business in its Member State under the freedom to provide services. |
| The number of insurance undertakings established in other Member States which actually pursue business in the Member State of the supervisory authority under the freedom to provide services | AS4b | Information of the supervisory authority in the host Member State on insurance undertakings that actually carry out business in its Member State under the freedom to provide services. This number is based on the information exchange between supervisory authorities of the home and host Member State. |
| The number of insurance and reinsurance undertakings falling outside the scope of Directive 2009/138/EC | AS5 | The number of insurance and reinsurance undertakings falling outside the scope of Directive 2009/138/EC in accordance with Articles 4 to 12 of Directive 2009/138/EC. |
| The number of special purpose vehicles authorised in accordance with Article 211 of Directive 2009/138/EC from insurance and reinsurance undertakings | AS6 | |
| The number of insurance and reinsurance undertakings subject to reorganisation measures or winding-up proceedings | AS7 | The number of insurance and reinsurance undertakings, including third country branches, subject to reorganisation measures or winding-up proceedings. Reorganisation measures are the measures under Title IV, Chapter II of Directive 2009/138/EC. Winding-up proceedings are the procedures under Title IV, Chapter III of Directive 2009/138/EC. |
| The number of insurance and reinsurance undertakings and the number of their portfolios where the matching adjustment referred to in Article 77b of Directive 2009/138/EC is applied | AS8 | |
| The number of insurance and reinsurance undertakings applying the volatility adjustment referred to in Article 77d of Directive 2009/138/EC | AS9 | |
| The number of insurance and reinsurance undertakings applying the transitional risk-free interest rate term structure referred to in Article 308c Directive 2009/138/EC | AS10 | |
| The number of insurance and reinsurance undertakings applying the transitional deduction to technical provisions referred to in Article 308d Directive 2009/138/EC | AS11 | |
| The total amount of assets of the insurance and reinsurance undertakings valued in accordance with Article 75 of Directive 2009/138/EC | AS12 | Item C0010/R0500 of template S.02.01.01 |
| Intangible assets | AS12a | Item C0010/R0030 of template S.02.01.01 |
| Deferred tax assets | AS12b | Item C0010/R0040 of template S.02.01.01 |
| Pension benefit surplus | AS12c | Item C0010/R0050 of template S.02.01.01 |
| Property, plant & equipment held for own use | AS12d | Item C0010/R0060 of template S.02.01.01 |
| Investments (other than assets held for unit-linked and index-linked contracts) | AS12e | Item C0010/R0070 of template S.02.01.01 |
| Assets held for unit-linked & index-linked contracts | AS12f | Item C0010/R0220 of template S.02.01.01 |
| Loans & mortgages (except loans on policies) | AS12g | The sum of Items C0010/R0250 and C0010/R0260 of template S.02.01.01 |
| Loans on policies | AS12h | Item C0010/R0240 of template S.02.01.01 |
| Reinsurance recoverables | AS12i | Item C0010/R0270 of template S.02.01.01 |
| Deposits to cedants | AS12j | Item C0010/R0350 of template S.02.01.01 |
| Insurance & intermediaries receivables | AS12k | Item C0010/R0360 of template S.02.01.01 |
| Reinsurance receivables | AS12l | Item C0010/R0370 of template S.02.01.01 |
| Receivables (trade, not insurance) | AS12m | Item C0010/R0380 of template S.02.01.01 |
| Own shares | AS12n | Item C0010/R0390 of template S.02.01.01 |
| Amounts due in respect of own fund items or initial fund called up but not yet paid in | AS12o | Item C0010/R0400 of template S.02.01.01 |
| Cash and cash equivalents | AS12p | Item C0010/R0410 of template S.02.01.01 |
| Any other assets, not elsewhere shown | AS12q | Item C0010/R0420 of template S.02.01.01 |
| The total amount of liabilities of the insurance and reinsurance undertakings valued in accordance with Articles 75 to 86 of Directive 2009/138/EC | AS13 | Item C0010/R0900 of template S.02.01.01 |
| Technical provisions | AS13a | The sum of items C0010/R0520, C0010/R0560, C0010/R0610, C0010/R0650 and C0010/R0690 of template S.02.01.01 |
| Other liabilities, excluding subordinated liabilities which are not included in the own funds | AS13b | The sum of items C0010/R0740 to C0010/R0840, C0010/R0870 and C0010/R0880 of template S.02.01.1 |
| Subordinated liabilities which are not included in the own funds | AS13c | Item C0010/R0860 of template S.02.01.01 |
| The total amount of basic own funds | AS14a | Item C0010/R0290 of template S.23.01.01 |
| Of which, subordinated liabilities | AS14aa | Item C0010/R0140 of template S.23.01.01 |
| The total amount of ancillary own funds | AS14b | Item C0010/R0400 of template S.23.01.01 |
| The total eligible amount of own funds to cover the Solvency Capital Requirement | AS15 | Item C0010/R0540 of template S.23.01.01 |
| Tier 1 unrestricted | AS15a | Item C0020/R0540 of template S.23.01.01 |
| Tier 1 restricted | AS15b | Item C0030/R0540 of template S.23.01.01 |
| Tier 2 | AS15c | Item C0040/R0540 of template S.23.01.01 |
| Tier 3 | AS15d | Item C0050/R0540 of template S.23.01.01 |
| The total eligible amount of basic own funds to cover the Minimum Capital Requirement | AS16 | Item C0010/R0550 of template S.23.01.01 |
| Tier 1 unrestricted | AS16a | Item C0020/R0550 of template S.23.01.01 |
| Tier 1 restricted | AS16b | Item C0030/R0550 of template S.23.01.01 |
| Tier 2 | AS16c | Item C0040/R0550 of template S.23.01.01 |
| The total amount of the Minimum Capital Requirement | AS17 | Item C0070/R0400 of template S.28.01.01 or S.28.02.01 |
| The total amount of the Solvency Capital Requirement | AS18 | Item C0100/R0220 of template S.25.01.01, S.25.02.01 or S.25.03.01 |
| Total amount of the Solvency Capital Requirement calculated using the standard formula by risk module and sub-module — at the level of aggregation available — expressed as percentage of the total amount of the Solvency Capital Requirement | AS19 | This cell should include the amount of the Solvency Capital Requirement calculated using the standard formula. This is item C0100/R0220 of template S.25.01.01.01 divided by cell AS18 (expressed as a percentage). Cells AS19a — AS19f should include the amounts of the Solvency Capital Requirement by risk module and sub-module at the level of aggregation available. For undertakings with ring-fenced funds or matching portfolios, data on the Solvency Capital Requirement is only available at entity level and not by risk module and sub-module due to the nature of the calculation. Thus, where ring-fenced funds and matching portfolios exist within the Member State, the data by risk module and sub-module in Cells AS19a- AS19f should only include those undertakings without ring-fenced funds or matching portfolios. |
| Market risk | AS19a | Item C0030/R0010 of template S.25.01.01 divided by cell AS18 (expressed as percentage) |
| Interest rate risk | AS19aa | Item C0060/R0100 of template S.26.01.01 divided by cell AS18 (expressed as percentage) |
| Equity risk | AS19ab | Item C0060/R0200 of template S.26.01.01 divided by cell AS18 (expressed as percentage) |
| Property risk | AS19ac | Item C0060/R0300 of template S.26.01.01 divided by cell AS18 (expressed as percentage) |
| Spread risk | AS19ad | Item C0060/R0400 of template S.26.01.01 divided by cell AS18 (expressed as percentage) |
| Market risk concentrations | AS19ae | Item C0060/R0500 of template S.26.01.01 divided by cell AS18 (expressed as percentage) |
| Currency risk | AS19af | Item C0060/R0600 of template S.26.01.01 divided by cell AS18 (expressed as percentage) |
| Counterparty default risk | AS19b | Item C0030/R0020 of template S.25.01.01 divided by cell AS18 (expressed as percentage) |
| Life underwriting risk | AS19c | Item C0030/R0030 of template S.25.01.01 divided by cell AS18 (expressed as percentage) |
| Mortality risk | AS19ca | Item C0060/R0100 of template S.26.03.01 divided by cell AS18 (expressed as percentage) |
| Longevity risk | AS19cb | Item C0060/R0200 of template S.26.03.01 divided by cell AS18 (expressed as percentage) |
| Disability-morbidity risk | AS19cc | Item C0060/R0300 of template S.26.03.01 divided by cell AS18 (expressed as percentage) |
| Lapse risk | AS19cd | Item C0060/R0400 of template S.26.03.01 divided by cell AS18 (expressed as percentage) |
| Life expense risk | AS19ce | Item C0060/R0500 of template S.26.03.01 divided by cell AS18 (expressed as percentage) |
| Revision risk | AS19cf | Item C0060/R0600 of template S.26.03.01 divided by cell AS18 (expressed as percentage) |
| Life catastrophe risk | AS19cg | Item C0060/R0700 of template S.26.03.01 divided by cell AS18 (expressed as percentage) |
| Health underwriting risk | AS19d | Item C0030/R0040 of template S.25.01.01 divided by cell AS18 (expressed as percentage) |
| SLT health underwriting risk | AS19da | Item C0060/R0800 of template S.26.04.01 divided by cell AS18 (expressed as percentage) |
| NSLT health underwriting risk | AS19db | Item C0230/R1400 of template S.26.04.01 divided by cell AS18 (expressed as percentage) |
| Health catastrophe risk | AS19dc | Item C0250/R1540 of template S.26.04.01 divided by cell AS18 (expressed as percentage) |
| Non-life underwriting risk | AS19e | Item C0030/R0050 of template S.25.01.01 divided by cell AS18 (expressed as percentage) |
| Non-life premium and reserve risk | AS19ea | Item C0100/R0300 of template S.26.05.01 divided by cell AS18 (expressed as percentage) |
| Non-life lapse risk | AS19eb | Item C0150/R0400 of template S.26.05.01 divided by cell AS18 (expressed as percentage) |
| Non-life catastrophe risk | AS19ec | Item C0160/R0500 of template S.26.05.01 divided by cell AS18 (expressed as percentage) |
| Intangible asset risk | AS19f | Item C0030/R0070 of template S.25.01.01 divided by cell AS18 (expressed as percentage) |
| Operational risk | AS19g | Item C0100/R0130 of template S.25.01.01 divided by cell AS18 (expressed as percentage) |
| Total amount of the Solvency Capital Requirement for spread risk and market concentration sub-modules and counterparty default risk module for which a reassessment of the credit quality steps of the larger or more complex exposures has been conducted in accordance with Article 4(5) of Delegated Regulation (EU) 2015/35 — at the level of aggregation available — expressed as percentage of the total amount of the respective sub-modules or module (where the Solvency Capital Requirement for credit risk is calculated using the standard formula) | AS20 | For those insurance and reinsurance undertakings using the standard formula, the total amount of the three risk modules and sub-modules for those insurance and reinsurance undertakings that did at least one reassessment, divided by the total amount for the three risk modules and sub-modules for all insurance and reinsurance undertakings. For undertakings with ring-fenced funds or matching portfolios, data on the Solvency Capital Requirement is only available at entity level and not by risk module and sub-module, due to the nature of the calculation. Thus, where ring-fenced funds and matching portfolios exist within the Member State the data by risk module and sub-module in cells AS20 and AS20a-c should only include those undertaking without ring-fenced funds or matching portfolios. Since data on the reassessment of the credit quality steps is not reported by insurance and reinsurance undertaking in the quantitative templates, supervisory authorities should clarify in Template A of this regulation the scope of the information provided in cells AS20 and AS20a-c including the level of aggregation available. |
| Spread risk | AS20a | For those insurance and reinsurance undertakings using the standard formula, the total amount of the spread risk of those insurance and reinsurance undertakings that did at least one reassessment, divided by the total amount of the spread risk sub-module for all insurance and reinsurance undertakings. |
| Market risk concentration | AS20b | For those insurance and reinsurance undertakings using the standard formula, the total amount of the market risk concentration for those insurance and reinsurance undertakings that did at least one reassessment, divided by the total amount of the market concentration risk sub-module for all insurance and reinsurance undertakings. |
| Counterparty default risk | AS20c | For those insurance and reinsurance undertakings using the standard formula, the total amount of the counterparty default risk for those insurance and reinsurance undertakings that did at least one reassessment, divided by the total amount of the market concentration risk sub-module for all insurance and reinsurance undertakings. |
| Total amount of the Solvency Capital Requirement calculated using an approved partial internal model by risk module and sub-module — at the level of aggregation available — expressed as percentage of the total amount of the Solvency Capital Requirement | AS21 | Item C0100/R0220 of template S.25.02.01 divided by cell AS18 (expressed as percentage) |
| Of which, the total amount of the Solvency Capital Requirement calculated using an approved partial internal model which scope includes credit risk in both market and counterparty default risk, by risk module and sub-module — at the level of the aggregation available — expressed as percentage of the total amount of the Solvency Capital Requirement calculated using partial internal model | AS21a | Item C0100/R0220 of template S.25.02.01 for insurance and reinsurance undertakings, which are using an approved partial internal model which scope includes credit risk in both market risk and counterparty default risk, divided by cell AS21 (expressed as percentage). |
| The number of insurance and reinsurance undertakings using an approved full internal model for the calculation of the Solvency Capital Requirement | AS22a | |
| The number of insurance and reinsurance undertakings using an approved partial internal model for the calculation of the Solvency Capital Requirement | AS22b | |
| The number of insurance and reinsurance undertakings using an approved internal model which scope includes credit risk in both market risk and counterparty default risk | AS22c | |
| The number of capital add-ons | AS23a | |
| The average capital add-on per undertaking | AS23b | The total of item C0100/R0210 in templates S.25.01.01, S.25.02.01 and S.25.03.01 for all insurance and reinsurance undertakings that report the item, divided by cell AS23a. |
| The distribution of capital add-ons measured as a percentage of the Solvency Capital Requirement with regard to all insurance and reinsurance undertakings supervised under Directive 2009/138/EC | AS23c | The total of item C0100/R0210 in templates S.25.01.01, S.25.02.01 and S.25.03.01 for all insurance and reinsurance undertakings that report the item divided by cell AS18. |