{
  "url": "https://openlegislation.uk/eu-regulation-2015-2451/annex-II/division-6/division-I",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2451/annex-II/division-6/division-I.json",
  "legislation": "eur/2015/2451",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/2451 of 2 December 2015 laying down implementing technical standards with regard to the templates and structure of the disclosure of specific information by supervisory authorities in accordance with Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2451",
  "path": "annex/II/division/6/division/I",
  "kind": "division",
  "number": "I",
  "heading": "ITEM DEFINITIONS FOR THE DISCLOSURE OF AGGREGATE STATISTICAL DATA WITH REGARD TO INSURANCE AND REINSURANCE UNDERTAKINGS SUPERVISED UNDER DIRECTIVE 2009/138/EC",
  "text": "ITEM\nCELL NUMBER\nDEFINITION\nThe number of insurance and reinsurance undertakings\nAS1a\nThe 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.\nThe number of branches as referred to in Article 13(11) of Directive 2009/138/EC established in the Member State of the supervisory authority\nAS1b\nThe number of branches of insurance or reinsurance undertakings, with head offices situated in another Member State.\nThe number of branches as referred to in Article 162(3) of Directive 2009/138/EC established in the Member State of the supervisory authority\nAS1c\nThe number of branches belonging to insurance or reinsurance undertakings with head offices situated outside the EEA.\nThe 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\nAS2\nThe 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\nAS3\nInformation 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.\nThe 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\nAS4a\nInformation 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.\nThe 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\nAS4b\nInformation 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.\nThe number of insurance and reinsurance undertakings falling outside the scope of Directive 2009/138/EC\nAS5\nThe 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.\nThe number of special purpose vehicles authorised in accordance with Article 211 of Directive 2009/138/EC from insurance and reinsurance undertakings\nAS6\nThe number of insurance and reinsurance undertakings subject to reorganisation measures or winding-up proceedings\nAS7\nThe 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.\nThe 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\nAS8\nThe number of insurance and reinsurance undertakings applying the volatility adjustment referred to in Article 77d of Directive 2009/138/EC\nAS9\nThe number of insurance and reinsurance undertakings applying the transitional risk-free interest rate term structure referred to in Article 308c Directive 2009/138/EC\nAS10\nThe number of insurance and reinsurance undertakings applying the transitional deduction to technical provisions referred to in Article 308d Directive 2009/138/EC\nAS11\nThe total amount of assets of the insurance and reinsurance undertakings valued in accordance with Article 75 of Directive 2009/138/EC\nAS12\nItem C0010/R0500 of template S.02.01.01\nIntangible assets\nAS12a\nItem C0010/R0030 of template S.02.01.01\nDeferred tax assets\nAS12b\nItem C0010/R0040 of template S.02.01.01\nPension benefit surplus\nAS12c\nItem C0010/R0050 of template S.02.01.01\nProperty, plant & equipment held for own use\nAS12d\nItem C0010/R0060 of template S.02.01.01\nInvestments (other than assets held for unit-linked and index-linked contracts)\nAS12e\nItem C0010/R0070 of template S.02.01.01\nAssets held for unit-linked & index-linked contracts\nAS12f\nItem C0010/R0220 of template S.02.01.01\nLoans & mortgages (except loans on policies)\nAS12g\nThe sum of Items C0010/R0250 and C0010/R0260 of template S.02.01.01\nLoans on policies\nAS12h\nItem C0010/R0240 of template S.02.01.01\nReinsurance recoverables\nAS12i\nItem C0010/R0270 of template S.02.01.01\nDeposits to cedants\nAS12j\nItem C0010/R0350 of template S.02.01.01\nInsurance & intermediaries receivables\nAS12k\nItem C0010/R0360 of template S.02.01.01\nReinsurance receivables\nAS12l\nItem C0010/R0370 of template S.02.01.01\nReceivables (trade, not insurance)\nAS12m\nItem C0010/R0380 of template S.02.01.01\nOwn shares\nAS12n\nItem C0010/R0390 of template S.02.01.01\nAmounts due in respect of own fund items or initial fund called up but not yet paid in\nAS12o\nItem C0010/R0400 of template S.02.01.01\nCash and cash equivalents\nAS12p\nItem C0010/R0410 of template S.02.01.01\nAny other assets, not elsewhere shown\nAS12q\nItem C0010/R0420 of template S.02.01.01\nThe total amount of liabilities of the insurance and reinsurance undertakings valued in accordance with Articles 75 to 86 of Directive 2009/138/EC\nAS13\nItem C0010/R0900 of template S.02.01.01\nTechnical provisions\nAS13a\nThe sum of items C0010/R0520, C0010/R0560, C0010/R0610, C0010/R0650 and C0010/R0690 of template S.02.01.01\nOther liabilities, excluding subordinated liabilities which are not included in the own funds\nAS13b\nThe sum of items C0010/R0740 to C0010/R0840, C0010/R0870 and C0010/R0880 of template S.02.01.1\nSubordinated liabilities which are not included in the own funds\nAS13c\nItem C0010/R0860 of template S.02.01.01\nThe total amount of basic own funds\nAS14a\nItem C0010/R0290 of template S.23.01.01\nOf which, subordinated liabilities\nAS14aa\nItem C0010/R0140 of template S.23.01.01\nThe total amount of ancillary own funds\nAS14b\nItem C0010/R0400 of template S.23.01.01\nThe total eligible amount of own funds to cover the Solvency Capital Requirement\nAS15\nItem C0010/R0540 of template S.23.01.01\nTier 1 unrestricted\nAS15a\nItem C0020/R0540 of template S.23.01.01\nTier 1 restricted\nAS15b\nItem C0030/R0540 of template S.23.01.01\nTier 2\nAS15c\nItem C0040/R0540 of template S.23.01.01\nTier 3\nAS15d\nItem C0050/R0540 of template S.23.01.01\nThe total eligible amount of basic own funds to cover the Minimum Capital Requirement\nAS16\nItem C0010/R0550 of template S.23.01.01\nTier 1 unrestricted\nAS16a\nItem C0020/R0550 of template S.23.01.01\nTier 1 restricted\nAS16b\nItem C0030/R0550 of template S.23.01.01\nTier 2\nAS16c\nItem C0040/R0550 of template S.23.01.01\nThe total amount of the Minimum Capital Requirement\nAS17\nItem C0070/R0400 of template S.28.01.01 or S.28.02.01\nThe total amount of the Solvency Capital Requirement\nAS18\nItem C0100/R0220 of template S.25.01.01, S.25.02.01 or S.25.03.01\nTotal 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\nAS19\nThis 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).\nCells AS19a — AS19f should include the amounts of the Solvency Capital Requirement by risk module and sub-module at the level of aggregation available.\nFor 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.\nMarket risk\nAS19a\nItem C0030/R0010 of template S.25.01.01 divided by cell AS18 (expressed as percentage)\nInterest rate risk\nAS19aa\nItem C0060/R0100 of template S.26.01.01 divided by cell AS18 (expressed as percentage)\nEquity risk\nAS19ab\nItem C0060/R0200 of template S.26.01.01 divided by cell AS18 (expressed as percentage)\nProperty risk\nAS19ac\nItem C0060/R0300 of template S.26.01.01 divided by cell AS18 (expressed as percentage)\nSpread risk\nAS19ad\nItem C0060/R0400 of template S.26.01.01 divided by cell AS18 (expressed as percentage)\nMarket risk concentrations\nAS19ae\nItem C0060/R0500 of template S.26.01.01 divided by cell AS18 (expressed as percentage)\nCurrency risk\nAS19af\nItem C0060/R0600 of template S.26.01.01 divided by cell AS18 (expressed as percentage)\nCounterparty default risk\nAS19b\nItem C0030/R0020 of template S.25.01.01 divided by cell AS18 (expressed as percentage)\nLife underwriting risk\nAS19c\nItem C0030/R0030 of template S.25.01.01 divided by cell AS18 (expressed as percentage)\nMortality risk\nAS19ca\nItem C0060/R0100 of template S.26.03.01 divided by cell AS18 (expressed as percentage)\nLongevity risk\nAS19cb\nItem C0060/R0200 of template S.26.03.01 divided by cell AS18 (expressed as percentage)\nDisability-morbidity risk\nAS19cc\nItem C0060/R0300 of template S.26.03.01 divided by cell AS18 (expressed as percentage)\nLapse risk\nAS19cd\nItem C0060/R0400 of template S.26.03.01 divided by cell AS18 (expressed as percentage)\nLife expense risk\nAS19ce\nItem C0060/R0500 of template S.26.03.01 divided by cell AS18 (expressed as percentage)\nRevision risk\nAS19cf\nItem C0060/R0600 of template S.26.03.01 divided by cell AS18 (expressed as percentage)\nLife catastrophe risk\nAS19cg\nItem C0060/R0700 of template S.26.03.01 divided by cell AS18 (expressed as percentage)\nHealth underwriting risk\nAS19d\nItem C0030/R0040 of template S.25.01.01 divided by cell AS18 (expressed as percentage)\nSLT health underwriting risk\nAS19da\nItem C0060/R0800 of template S.26.04.01 divided by cell AS18 (expressed as percentage)\nNSLT health underwriting risk\nAS19db\nItem C0230/R1400 of template S.26.04.01 divided by cell AS18 (expressed as percentage)\nHealth catastrophe risk\nAS19dc\nItem C0250/R1540 of template S.26.04.01 divided by cell AS18 (expressed as percentage)\nNon-life underwriting risk\nAS19e\nItem C0030/R0050 of template S.25.01.01 divided by cell AS18 (expressed as percentage)\nNon-life premium and reserve risk\nAS19ea\nItem C0100/R0300 of template S.26.05.01 divided by cell AS18 (expressed as percentage)\nNon-life lapse risk\nAS19eb\nItem C0150/R0400 of template S.26.05.01 divided by cell AS18 (expressed as percentage)\nNon-life catastrophe risk\nAS19ec\nItem C0160/R0500 of template S.26.05.01 divided by cell AS18 (expressed as percentage)\nIntangible asset risk\nAS19f\nItem C0030/R0070 of template S.25.01.01 divided by cell AS18 (expressed as percentage)\nOperational risk\nAS19g\nItem C0100/R0130 of template S.25.01.01 divided by cell AS18 (expressed as percentage)\nTotal 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)\nAS20\nFor 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.\nFor 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.\nSince 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.\nSpread risk\nAS20a\nFor 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.\nMarket risk concentration\nAS20b\nFor 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.\nCounterparty default risk\nAS20c\nFor 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.\nTotal 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\nAS21\nItem C0100/R0220 of template S.25.02.01 divided by cell AS18 (expressed as percentage)\nOf 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\nAS21a\nItem 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).\nThe number of insurance and reinsurance undertakings using an approved full internal model for the calculation of the Solvency Capital Requirement\nAS22a\nThe number of insurance and reinsurance undertakings using an approved partial internal model for the calculation of the Solvency Capital Requirement\nAS22b\nThe number of insurance and reinsurance undertakings using an approved internal model which scope includes credit risk in both market risk and counterparty default risk\nAS22c\nThe number of capital add-ons\nAS23a\nThe average capital add-on per undertaking\nAS23b\nThe 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.\nThe 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\nAS23c\nThe 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2451/annex/II/division/6/division/I",
    "retrieved_at": "2026-11-01T14:46:09.282185+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}