Commission Implementing Regulation (EU) 2023/895 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 procedures, formats and templates for the disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition and repealing Implementing Regulation (EU) 2015/2452Text with EEA relevance

Commission Implementing Regulation (EU) 2023/895 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 procedures, formats and templates for the disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition and repealing Implementing Regulation (EU) 2015/2452 (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking up and pursuit of the business of Insurance and Reinsurance (Solvency II) OJ L 335, 17.12.2009, p. 1. , and in particular Article 56, fourth paragraph, and Article 256(5) thereof, Whereas: (1) Commission Implementing Regulation (EU) 2015/2452 Commission Implementing Regulation (EU) 2015/2452 of 2 December 2015 laying down implementing technical standards with regard to the procedures, formats and templates of the solvency and financial condition report in accordance with Directive 2009/138/EC of the European Parliament and of the Council (OJ L 347, 31.12.2015, p. 1285). specifies the procedures, formats and templates for the public disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition, as referred to in Article 51 of Directive 2009/138/EC. (2) The disclosure of information is an essential prerequisite for policyholder protection. Alignment between reporting and disclosure requirements should foster policyholder protection as well as risk-based supervision. To that end, changes to cross-border information and other areas in the context of updates to the reporting requirements should also be reflected in the disclosure requirements. (3) To improve quality, comparability and the readability of the disclosed information, the templates laid down in Implementing Regulation (EU) 2015/2452 concerning the solvency capital requirement should be updated. For undertakings using partial or full internal models to calculate their solvency capital requirements, those updated templates should display the diversification benefits between separate risk modules more comprehensively. (4) Disclosure requirements should not be excessively burdensome for undertakings. To that end, it is necessary to specify how disclosure requirements apply in a proportionate way without jeopardizing the quality of data to be provided by the undertaking. (5) In order to ensure that the disclosure requirements remain relevant and provide high quality information to policyholders and other stakeholders, it is necessary to substantially revise the disclosure templates laid down in Implementing Regulation (EU) 2015/2452. Given the extent of the changes, it is appropriate to repeal Implementing Regulation (EU) 2015/2452. (6) This Regulation is based on the draft implementing technical standards submitted to the Commission by the European Insurance and Occupational Pensions Authority.

(7) The European Insurance and Occupational Pensions Authority has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the Insurance and Reinsurance Stakeholder Group established by Article 37 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council Regulation (EU) No 1094/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Insurance and Occupational Pensions Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/79/EC (OJ L 331, 15.12.2010, p. 48). . (8) Undertakings should be given sufficient time to implement the updated disclosure requirements. The date of application of this Regulation should therefore be deferred. HAS ADOPTED THIS REGULATION:

Article 1

Public disclosure formats When disclosing the information in accordance with this Regulation insurance and reinsurance undertakings shall express any figures reflecting monetary amounts in thousands of units.

Article 2

Reporting currency

1. Unless otherwise required by the supervisory authority concerned, reporting currency, shall, for the purposes of this Regulation, mean any of the following: (a) for individual disclosures, the currency used for the preparation of the insurance or reinsurance undertaking’s financial statements; (b) for group disclosures, the currency used for the preparation of the consolidated financial statements.
2. Insurance or reinsurance undertakings shall disclose figures reflecting monetary amounts in the reporting currency. They shall convert any other currency than the reporting currency into the reporting currency.
3. When insurance or reinsurance undertakings express the value of any asset or liability denominated in a currency other than the reporting currency, they shall convert that value in the reporting currency as if the conversion had taken place at the closing rate on the last day for which the appropriate rate is available in the reporting period to which the asset or liability relates.
4. When insurance or reinsurance undertakings express the value of any income or expense in a currency other than the reporting currency, they shall convert that value in the reporting currency using the same basis of conversion as the one used for accounting purposes.
5. Insurance or reinsurance undertakings shall calculate the conversion into the reporting currency by applying the exchange rate from the same source as the one used: (a) for the insurance or reinsurance undertaking’s financial statements in case of individual reporting; (b) for the consolidated financial statements in case of group reporting, unless otherwise required by the supervisory authority.

Article 3

Templates and instructions for the disclosure of the solvency and financial condition report of individual undertakings Individual insurance and reinsurance undertakings shall, as part of the disclosure of their solvency and financial condition report, publicly disclose at least the following information by using the following templates and complying with the following instructions:

(a) template S.02.01.02 of Annex I, specifying balance sheet information using the valuation in accordance with Article 75 of Directive 2009/138/EC, following the instructions set out in section S.02.01 of Annex II to this Regulation; (b) template S.04.05.21 of Annex I, specifying information on premiums, claims and expenses by country, following the instructions set out in section S.04.05 of Annex II to this Regulation; (c) template S.05.01.02 of Annex I, specifying information on premiums, claims and expenses using the valuation and recognition principles used in the undertaking’s financial statements, following the instructions set out in section S.05.01 of Annex II to this Regulation, for each line of business as specified in Annex I to Delegated Regulation (EU) 2015/35; (d) template S.12.01.02 of Annex I, specifying information on the technical provisions relating to life insurance and health insurance pursued on a similar technical basis to that of life insurance (health SLT) for each line of business specified in Annex I to Delegated Regulation (EU) 2015/35, following the instructions set out in section S.12.01 of Annex II to this Regulation; (e) template S.17.01.02 of Annex I, specifying information on non-life technical provisions, following the instructions set out in section S.17.01 of Annex II to this Regulation for each line of business as defined in Annex I of Delegated Regulation (EU) 2015/35; (f) template S.19.01.21 of Annex I, specifying information on non-life insurance claims in the format of development triangles, following the instructions set out in section S.19.01 of Annex II to this regulation for the total non-life business; (g) template S.22.01.21 of Annex I, specifying information on the impact of the long term guarantee and transitional measures, following the instructions set out in section S.22.01 of Annex II to this Regulation; (h) template S.23.01.01 of Annex I, specifying information on own funds, including basic own funds and ancillary own funds, following the instructions set out in section S.23.01 of Annex II to this Regulation; (i) template S.25.01.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using the standard formula, following the instructions set out in section S.25.01 of Annex II to this Regulation; (j) template S.25.05.21 of Annex I, specifying information on the Solvency Capital Requirement calculated using a partial internal model or a full internal model, following the instructions set out in section S.25.05 of Annex II to this Regulation; (k) template S.28.01.01 of Annex I, specifying the Minimum Capital Requirement for insurance and reinsurance undertakings engaged in only life or only non-life insurance or reinsurance activity, following the instructions set out in section S.28.01 of Annex II to this Regulation; (l) template S.28.02.01 of Annex I, specifying the Minimum Capital Requirement for insurance undertakings engaged in both life and non-life insurance activity, following the instructions set out in section S.28.02 of Annex II to this Regulation.

Article 4

Templates and instructions for the disclosure of the solvency and financial condition report of groups Participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall, as part of the disclosure of their group solvency and financial condition report, publicly disclose at least the following information by using the following templates and complying with the following instructions: (a) where, for the calculation of the group solvency, the group uses method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, template S.02.01.02 of Annex I to this Regulation specifying balance sheet information, using the valuation method referred to in Article 75 of Directive 2009/138/EC, following the instructions set out in section S.02.01 of Annex III to this Regulation; (b) template S.05.01.02 of Annex I, specifying information on premiums, claims and expenses, using the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.01 of Annex III to this Regulation, for each line of business as defined in Annex I to Delegated Regulation (EU) 2015/35; (c) template S.05.02.04 of Annex I, specifying information on premiums, claims and expenses by country, using the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section S.05.02 of Annex III to this Regulation; (d) template S.22.01.22 of Annex I, specifying information on the impact of the long term guarantee and transitional measures, following the instructions set out in section S.22.01 of Annex III to this Regulation; (e) template S.23.01.22 of Annex I, specifying information on own funds, including basic own funds and ancillary own funds, following the instructions set out in section S.23.01 of Annex III to this Regulation; (f) where, for the calculation of group solvency, the group uses method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, template S.25.01.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using the standard formula, following the instructions set out in section S.25.01 of Annex III to this Regulation; (g) where, for the calculation of group solvency, the group uses method 1 as defined in Article 230 of Directive 2009/138/EC, either exclusively or in combination with method 2 as defined in Article 233 of that Directive, template S.25.05.22 of Annex I to this Regulation, specifying information on the Solvency Capital Requirement, calculated using a partial internal model or a full internal model, following the instructions set out in section S.25.05 of Annex III to this Regulation; (h) template S.32.01.22 of Annex I, specifying information on the undertakings in the scope of the group, following the instructions set out in section S.32.01 of Annex III to this Regulation.

Article 5

References to other documents in the solvency and financial condition report Where insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies or mixed financial holding companies include in the solvency and financial condition report references to other publicly available documents, these references shall be made through references that lead directly to the information itself and not through references to a general document.

Article 6

Consistency of information Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall be responsible for the quality of the information disclosed and shall ensure that the information disclosed is fully consistent with the information reported to the supervisory authorities.

Article 7

Means of disclosure of the group and single solvency and financial condition report

1. Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall disclose the group and single solvency financial condition report on the website of the group.
2. When the group or the insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies do not own and maintain a website but are members of a trade association, which does own and maintain a website, the group and single solvency and financial condition report shall, where permitted by that trade association, be disclosed by that association.
3. Where insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies disclose the group and single solvency and financial condition report on a website in accordance with paragraph 1 or 2, that report shall remain available on that website for at least five years after the respective disclosure date.
4. Where insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies undertakings do not disclose the group and single solvency and financial condition report on a website in accordance with paragraphs 1 and 2, they shall send an electronic copy of the report to any person who, within five years of the respective disclosure date requests the report. Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies undertakings shall send the report within 10 working days from that request.
5. Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies undertakings shall, irrespective of whether the group and single solvency and financial condition report has been made available on a website in accordance with paragraph 1 or 2, send, to any person who so requests within two years of the respective disclosure date, a printed copy of the report within 20 working days from that request.

1. Insurance and reinsurance undertakings, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall ensure submission of the group and single solvency and financial condition report, and any updated version of that report thereto, in electronic form to the supervisory authorities.

Article 8

Involvement of the subsidiaries in the single solvency and financial condition report

1. Where a participating insurance or reinsurance undertaking, insurance holding company or mixed financial holding company, requests an agreement from the group supervisor to provide a single solvency and financial condition report, in accordance with Article 256(2) of Directive 2009/138/EC, the group supervisor shall promptly contact all supervisory authorities concerned to discuss in particular the language of the text of the single solvency and financial condition report.
2. The participating insurance and reinsurance undertaking, insurance holding company or mixed financial holding company shall provide an explanation on how their subsidiaries shall be covered and how the subsidiaries’ administrative, management or supervisory body shall be involved in the drafting process and in the approval of the single solvency and financial condition report.

Article 9

Repeal of Implementing Regulation (EU) 2015/2452 Implementing Regulation (EU) 2015/2452 is repealed.

Article 10

Entry into force and date of application This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 31 December 2023. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 4 April 2023. For the Commission The President Ursula VON DER LEYEN

Annex

ANNEX I S.02.01.02 Balance sheet Solvency II valueAssetsC0010Intangible assetsR0030Deferred tax assetsR0040Pension benefit surplusR0050Property, plant & equipment held for own useR0060Investments (other than assets held for index-linked and unit-linked contracts)R0070Property (other than for own use)R0080Holdings in related undertakings, including participationsR0090EquitiesR0100Equities - listedR0110Equities - unlistedR0120BondsR0130Government BondsR0140Corporate BondsR0150Structured notesR0160Collateralised securitiesR0170Collective Investments UndertakingsR0180DerivativesR0190Deposits other than cash equivalentsR0200Other investmentsR0210Assets held for index-linked and unit-linked contractsR0220Loans and mortgagesR0230Loans on policiesR0240Loans and mortgages to individualsR0250Other loans and mortgagesR0260Reinsurance recoverables from:R0270Non-life and health similar to non-lifeR0280Non-life excluding healthR0290Health similar to non-lifeR0300 Life and health similar to life, excluding health and index-linked and unit-linkedR0310Health similar to lifeR0320Life excluding health and index-linked and unit-linkedR0330Life index-linked and unit-linkedR0340Deposits to cedantsR0350Insurance and intermediaries receivablesR0360Reinsurance receivablesR0370Receivables (trade, not insurance)R0380Own shares (held directly)R0390Amounts due in respect of own fund items or initial fund called up but not yet paid inR0400Cash and cash equivalentsR0410Any other assets, not elsewhere shownR0420Total assetsR0500LiabilitiesC0010Technical provisions – non-lifeR0510Technical provisions – non-life (excluding health)R0520Technical provisions calculated as a wholeR0530Best EstimateR0540Risk marginR0550Technical provisions - health (similar to non-life)R0560Technical provisions calculated as a wholeR0570Best EstimateR0580Risk marginR0590Technical provisions - life (excluding index-linked and unit-linked)R0600Technical provisions - health (similar to life)R0610Technical provisions calculated as a wholeR0620Best EstimateR0630Risk marginR0640

Technical provisions – life (excluding health and index-linked and unit-linked)R0650Technical provisions calculated as a wholeR0660Best EstimateR0670Risk marginR0680Technical provisions – index-linked and unit-linkedR0690Technical provisions calculated as a wholeR0700Best EstimateR0710Risk marginR0720Contingent liabilitiesR0740Provisions other than technical provisionsR0750Pension benefit obligationsR0760Deposits from reinsurersR0770Deferred tax liabilitiesR0780DerivativesR0790Debts owed to credit institutionsR0800Financial liabilities other than debts owed to credit institutionsR0810Insurance & intermediaries payablesR0820Reinsurance payablesR0830Payables (trade, not insurance)R0840Subordinated liabilitiesR0850Subordinated liabilities not in Basic Own FundsR0860Subordinated liabilities in Basic Own FundsR0870Any other liabilities, not elsewhere shownR0880Total liabilitiesR0900Excess of assets over liabilitiesR1000 S.04.05.21 Premiums, claims and expenses by country Home country: Non-life insurance and reinsurance obligations CountryR0010Top 5 countries: non-lifeHome country…C0010C0020Premiums written (gross)Gross Written Premium (direct)R0020Gross Written Premium (proportional reinsurance)R0021Gross Written Premium (non-proportional reinsurance)R0022Premiums earned (gross)Gross Earned Premium (direct)R0030Gross Earned Premium (proportional reinsurance)R0031Gross Earned Premium (non-proportional reinsurance)R0032Claims incurred (gross)Claims incurred (direct)R0040Claims incurred (proportional reinsurance)R0041Claims incurred (non-proportional reinsurance)R0042Expenses incurred (gross)Gross Expenses Incurred (direct)R0050Gross Expenses Incurred (proportional reinsurance)R0051Gross Expenses Incurred (non-proportional reinsurance)R0052 Home country: Life insurance and reinsurance obligations CountryR1010Top 5 countries: non-lifeHome country…C0030C0040Gross Written PremiumR1020Gross Earned PremiumR1030Claims incurredR1040Gross Expenses IncurredR1050 S.05.01.02 Premiums, claims and expenses by line of business Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)Medical expense insuranceIncome protection insuranceWorkers' compensation insuranceMotor vehicle liability insuranceOther motor insuranceMarine, aviation and transport insuranceFire and other damage to property insuranceGeneral liability insuranceCredit and suretyship insuranceC0010C0020C0030C0040C0050C0060C0070C0080C0090Premiums writtenGross - Direct BusinessR0110Gross - Proportional reinsurance acceptedR0120Gross - Non-proportional reinsurance acceptedR0130Reinsurers' shareR0140NetR0200Premiums earnedGross - Direct BusinessR0210Gross - Proportional reinsurance acceptedR0220Gross - Non-proportional reinsurance acceptedR0230Reinsurers' shareR0240NetR0300Claims incurredGross - Direct BusinessR0310Gross - Proportional reinsurance acceptedR0320 Gross - Non-proportional reinsurance acceptedR0330Reinsurers' shareR0340NetR0400Expenses incurredR0550Balance - other technical expenses/incomeR1200Total expensesR1300Line of Business for: non-life insurance and reinsurance obligations (direct business and accepted proportional reinsurance)Line of business for: accepted non-proportional reinsuranceTotalLegal expenses insuranceAssistanceMiscellaneous financial lossHealthCasualtyMarine, aviation, transportPropertyC0100C0110C0120C0130C0140C0150C0160C0200Premiums writtenGross - Direct BusinessR0110Gross - Proportional reinsurance acceptedR0120Gross - Non-proportional reinsurance acceptedR0130

Reinsurers' shareR0140NetR0200Premiums earnedGross - Direct BusinessR0210Gross - Proportional reinsurance acceptedR0220Gross - Non-proportional reinsurance acceptedR0230Reinsurers' shareR0240NetR0300Claims incurredGross - Direct BusinessR0310Gross - Proportional reinsurance acceptedR0320Gross - Non-proportional reinsurance acceptedR0330Reinsurers' shareR0340NetR0400Expenses incurredR0550Balance - other technical expenses/incomeR1200Total expensesR1300 Line of Business for: life insurance obligationsLife reinsurance obligationsTotalHealth insuranceInsurance with profit participationIndex-linked and unit-linked insuranceOther life insuranceAnnuities stemming from non-life insurance contracts and relating to health insurance obligationsAnnuities stemming from non-life insurance contracts and relating to insurance obligations other than health insurance obligationsHealth reinsuranceLife reinsuranceC0210C0220C0230C0240C0250C0260C0270C0280C0300Premiums writtenGrossR1410Reinsurers' shareR1420NetR1500Premiums earnedGrossR1510Reinsurers' shareR1520NetR1600Claims incurredGrossR1610Reinsurers' shareR1620NetR1700Expenses incurredR1900Balance - other technical expenses/incomeR2500Total expensesR2600Total amount of surrendersR2700 S.05.02.04 Premiums, claims and expenses by country Home CountryCountry (by amount of gross premiums written) - non-life obligationsTotal Top 5 and home countryC0010C0020C0030C0040C0050C0060C0070R0010C0080C0090C0100C0110C0120C0130C0140Premiums writtenGross - Direct BusinessR0110Gross - Proportional reinsurance acceptedR0120Gross - Non-proportional reinsurance acceptedR0130Reinsurers' shareR0140NetR0200Premiums earnedGross - Direct BusinessR0210Gross - Proportional reinsurance acceptedR0220Gross - Non-proportional reinsurance acceptedR0230Reinsurers' shareR0240NetR0300Claims incurredGross - Direct BusinessR0310 Gross - Proportional reinsurance acceptedR0320Gross - Non-proportional reinsurance acceptedR0330Reinsurers' shareR0340NetR0400Expenses incurredR0550Other expensesR1200Total expensesR1300Home countryCountry (by amount of gross premiums written) - life obligationsTotal Top 5 and home countryC0150C0160C0170C0180C0190C0200C0210R1400C0220C0230C0240C0250C0260C0270C0280Premiums writtenGrossR1410Reinsurers' shareR1420 NetR1500Premiums earnedGrossR1510Reinsurers' shareR1520NetR1600Claims incurredGrossR1610Reinsurers' shareR1620NetR1700Expenses incurredR1900Balance - other technical expenses/incomeR2500Total expensesR2600Total amount of surrendersR2700 S.12.01.02 Life and Health SLT Technical Provisions Insurance with profit participationIndex-linked and unit-linked insuranceContracts without options and guaranteesContracts with options or guaranteesC0020C0030C0040C0050Technical provisions calculated as a wholeR0010Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a wholeR0020Technical provisions calculated as a sum of BE and RMBest EstimateGross Best EstimateR0030Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty defaultR0080Best estimate minus recoverables from reinsurance/SPV and Finite ReR0090Risk MarginR0100Technical provisions - totalR0200Expected profits included in future premiums (EPIFP)R0370

Other life insuranceAnnuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligationsAccepted reinsuranceContracts without options and guaranteesContracts with options or guaranteesC0060C0070C0080C0090C0100Technical provisions calculated as a wholeR0010Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a wholeR0020Technical provisions calculated as a sum of BE and RMBest EstimateGross Best EstimateR0030Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty defaultR0080Best estimate minus recoverables from reinsurance/SPV and Finite ReR0090Risk MarginR0100Technical provisions - totalR0200 Total (Life other than health insurance, incl. Unit-Linked)Health insurance (direct business)Annuities stemming from non-life insurance contracts and relating to health insurance obligationsContracts without options and guaranteesContracts with options or guaranteesC0150C0160C0170C0180C0190Technical provisions calculated as a wholeR0010Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a wholeR0020Technical provisions calculated as a sum of BE and RMBest EstimateGross Best EstimateR0030Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty defaultR0080Best estimate minus recoverables from reinsurance/SPV and Finite ReR0090Risk MarginR0100Technical provisions - totalR0200 Health reinsurance (reinsurance accepted)Total (Health similar to life insurance)C0200C0210Technical provisions calculated as a wholeR0010Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP as a wholeR0020Technical provisions calculated as a sum of BE and RMBest EstimateGross Best EstimateR0030Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty defaultR0080Best estimate minus recoverables from reinsurance/SPV and Finite ReR0090Risk MarginR0100Technical provisions - totalR0200 S.17.01.02 Non-life Technical Provisions Direct business and accepted proportional reinsuranceMedical expense insuranceIncome protection insuranceWorkers' compensation insuranceMotor vehicle liability insuranceOther motor insuranceMarine, aviation and transport insuranceC0020C0030C0040C0050C0060C0070Technical provisions calculated as a wholeR0010Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a wholeR0050Technical provisions calculated as a sum of BE and RMBest estimatePremium provisionsGrossR0060Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty defaultR0140Net Best Estimate of Premium ProvisionsR0150Claims provisionsGrossR0160Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty defaultR0240

Net Best Estimate of Claims ProvisionsR0250Total Best estimate — grossR0260Total Best estimate — netR0270Risk marginR0280Technical provisions — totalTechnical provisions — totalR0320Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default — totalR0330Technical provisions minus recoverables from reinsurance/SPV and Finite Re — totalR0340 Direct business and accepted proportional reinsuranceFire and other damage to property insuranceGeneral liability insuranceCredit and suretyship insuranceLegal expenses insuranceAssistanceMiscellaneous financial lossC0080C0090C0100C0110C0120C0130Technical provisions calculated as a wholeR0010Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a wholeR0050Technical provisions calculated as a sum of BE and RMBest estimatePremium provisionsGrossR0060Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty defaultR0140Net Best Estimate of Premium ProvisionsR0150Claims provisionsGrossR0160Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty defaultR0240Net Best Estimate of Claims ProvisionsR0250Total Best estimate - grossR0260Total Best estimate - netR0270Risk marginR0280 Technical provisions - totalTechnical provisions - totalR0320Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default - totalR0330Technical provisions minus recoverables from reinsurance/SPV and Finite Re - totalR0340Accepted non-proportional reinsuranceTotal Non-Life obligationNon-proportional health reinsuranceNon-proportional casualty reinsuranceNon-proportional marine, aviation and transport reinsuranceNon-proportional property reinsuranceC0140C0150C0160C0170C0180Technical provisions calculated as a wholeR0010Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a wholeR0050Technical provisions calculated as a sum of BE and RMBest estimatePremium provisionsGrossR0060 Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty defaultR0140Net Best Estimate of Premium ProvisionsR0150Claims provisionsGrossR0160Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty defaultR0240Net Best Estimate of Claims ProvisionsR0250Total Best estimate - grossR0260Total Best estimate - netR0270Risk marginR0280Technical provisions - totalTechnical provisions - totalR0320Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default - totalR0330Technical provisions minus recoverables from reinsurance/SPV and Finite Re - totalR0340 S.19.01.21 Non-life insurance claims

Accident year / Underwriting yearZ0020 Gross Claims Paid (non-cumulative) - Development year (absolute amount). Total Non-Life Business 012345678910 & +C0010C0020C0030C0040C0050C0060C0070C0080C0090C0100C0110PriorR0100N-9R0160N-8R0170N-7R0180N-6R0190N-5R0200N-4R0210N-3R0220N-2R0230N-1R0240NR0250 Gross Claims Paid (non-cumulative) - Current year, sum of years (cumulative). Total Non-Life Business In Current yearSum of years (cumulative)C0170C0180PriorR0100N-9R0160N-8R0170N-7R0180N-6R0190N-5R0200N-4R0210N-3R0220N-2R0230N-1R0240NR0250TotalR0260012345678910 & +C0200C0210C0220C0230C0240C0250C0260C0270C0280C0290C0300PriorR0100N-9R0160N-8R0170N-7R0180N-6R0190 N-5R0200N-4R0210N-3R0220N-2R0230N-1R0240NR0250 Gross discounted Best Estimate Claims Provisions - Current year, sum of years (cumulative). Total Non-Life Business Year end (discounted data)C0360PriorR0100N-9R0160N-8R0170N-7R0180N-6R0190N-5R0200N-4R0210N-3R0220N-2R0230N-1R0240NR0250TotalR0260 S.22.01.21 Impact of long term guarantees measures and transitionals Amount with Long Term Guarantee measures and transitionalsImpact of transitional on technical provisionsImpact of transitional on interest rateImpact of volatility adjustment set to zeroImpact of matching adjustment set to zeroC0010C0030C0050C0070C0090Technical provisionsR0010Basic own fundsR0020Eligible own funds to meet Solvency Capital RequirementR0050Solvency Capital RequirementR0090Eligible own funds to meet Minimum Capital RequirementR0100Minimum Capital RequirementR0110 S.22.01.22 Impact of long term guarantees measures and transitionals Amount with Long Term Guarantee measures and transitionalsImpact of transitional on technical provisionsImpact of transitional on interest rateImpact of volatility adjustment set to zeroImpact of matching adjustment set to zeroC0010C0030C0050C0070C0090Technical provisionsR0010Basic own fundsR0020Eligible own funds to meet Solvency Capital RequirementR0050Solvency Capital RequirementR0090 S.23.01.01 Own funds TotalTier 1 - unrestrictedTier 1 - restrictedTier 2Tier 3C0010C0020C0030C0040C0050Basic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35Ordinary share capital (gross of own shares)R0010Share premium account related to ordinary share capitalR0030Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakingsR0040Subordinated mutual member accountsR0050Surplus fundsR0070Preference sharesR0090Share premium account related to preference sharesR0110Reconciliation reserveR0130Subordinated liabilitiesR0140 An amount equal to the value of net deferred tax assetsR0160Other own fund items approved by the supervisory authority as basic own funds not specified aboveR0180Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own fundsOwn funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own fundsR0220DeductionsDeductions for participations in financial and credit institutionsR0230Total basic own funds after deductionsR0290Ancillary own fundsUnpaid and uncalled ordinary share capital callable on demandR0300Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual - type undertakings, callable on demandR0310Unpaid and uncalled preference shares callable on demandR0320A legally binding commitment to subscribe and pay for subordinated liabilities on demandR0330Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/ECR0340

Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/ECR0350Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/ECR0360Supplementary members calls - other than under first subparagraph of Article 96(3) of the Directive 2009/138/ECR0370Other ancillary own fundsR0390TotalTier 1 - unrestrictedTier 1 - restrictedTier 2Tier 3C0010C0020C0030C0040C0050Total ancillary own fundsR0400Available and eligible own fundsTotal available own funds to meet the SCRR0500Total available own funds to meet the MCRR0510Total eligible own funds to meet the SCRR0540Total eligible own funds to meet the MCRR0550 SCRR0580MCRR0600Ratio of Eligible own funds to SCRR0620Ratio of Eligible own funds to MCRR0640C0060Reconciliation reserveExcess of assets over liabilitiesR0700Own shares (held directly and indirectly)R0710Foreseeable dividends, distributions and chargesR0720Other basic own fund itemsR0730Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced fundsR0740Reconciliation reserveR0760Expected profitsExpected profits included in future premiums (EPIFP) - Life businessR0770Expected profits included in future premiums (EPIFP) - Non-life businessR0780Total Expected profits included in future premiums (EPIFP)R0790 S.23.01.22 Own funds TotalTier 1 - unrestrictedTier 1 - restrictedTier 2Tier 3C0010C0020C0030C0040C0050Basic own funds before deductionOrdinary share capital (gross of own shares)R0010Non-available called but not paid in ordinary share capital to be deducted at group levelR0020Share premium account related to ordinary share capitalR0030Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakingsR0040Subordinated mutual member accountsR0050Non-available subordinated mutual member accounts to be deducted at group levelR0060Surplus fundsR0070Non-available surplus funds to be deducted at group levelR0080Preference sharesR0090Non-available preference shares to be deducted at group levelR0100Share premium account related to preference sharesR0110Non-available share premium account related to preference shares at group levelR0120Reconciliation reserveR0130Subordinated liabilitiesR0140Non-available subordinated liabilities to be deducted at group levelR0150 An amount equal to the value of net deferred tax assetsR0160The amount equal to the value of net deferred tax assets not available to be deducted at the group levelR0170Other items approved by supervisory authority as basic own funds not specified aboveR0180Non available own funds related to other own funds items approved by supervisory authorityR0190Minority interestsR0200Non-available minority interests to be deducted at group levelR0210Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own fundsOwn funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own fundsR0220DeductionsDeductions for participations in other financial undertakings, including non-regulated undertakings carrying out financial activitiesR0230Where deducted according to art 228 of the Directive 2009/138/ECR0240Deductions for participations where there is non-availability of information (Article 229)R0250Deduction for participations included via Deduction and Aggregation method (D&A) when a combination of methods are usedR0260Total of non-available own fund items to be deductedR0270Total deductionsR0280

TotalTier 1 - unrestrictedTier 1 - restrictedTier 2Tier 3C0010C0020C0030C0040C0050Total basic own funds after deductionsR0290Ancillary own fundsUnpaid and uncalled ordinary share capital callable on demandR0300Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual - type undertakings, callable on demandR0310Unpaid and uncalled preference shares callable on demandR0320A legally binding commitment to subscribe and pay for subordinated liabilities on demandR0330Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/ECR0340Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/ECR0350Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/ECR0360Supplementary members calls - other than under first subparagraph of Article 96(3) of the Directive 2009/138/ECR0370Non available ancillary own funds to be dedcuted at group levelR0380Other ancillary own fundsR0390Total ancillary own fundsR0400Own funds of other financial sectorsCredit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies - totalR0410 Institutions for occupational retirement provisionR0420Non regulated undertakings carrying out financial activitiesR0430Total own funds of other financial sectorsR0440Own funds when using the D&A, exclusively or in combination with method 1Own funds aggregated when using the D&A and combination of methodR0450Own funds aggregated when using the D&A and combination of method net of IGTR0460Total available own funds to meet the consolidated part of the group SCR (excluding own funds from other financial sector and from the undertakings included via D&A )R0520Total available own funds to meet the minimum consolidated group SCRR0530Total eligible own funds to meet the consolidated part of the group SCR (excluding own funds from other financial sector and from the undertakings included via D&A )R0560Total eligible own funds to meet the minimum consolidated group SCRR0570Minimum consolidated Group SCRR0610Ratio of Eligible own funds to Minimum Consolidated Group SCRR0650Total eligible own funds to meet the total group SCR (including own funds from other financial sector and from the undertakings included via D&A)R0660Total Group SCRR0680Ratio of Total Eligible own funds to Total group SCR - ratio including other financial sectors and the undertakings included via D&AR0690 C0060Reconciliation reserveExcess of assets over liabilitiesR0700Own shares (held directly and indirectly)R0710Foreseeable dividends, distributions and chargesR0720Other basic own fund itemsR0730Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced fundsR0740Other non available own fundsR0750Reconciliation reserveR0760Expected profitsExpected profits included in future premiums (EPIFP) - Life businessR0770Expected profits included in future premiums (EPIFP) - Non-life businessR0780Total Expected profits included in future premiums (EPIFP)R0790

S.25.01.21 Solvency Capital Requirement - for undertakings on Standard Formula Basic Solvency Capital RequirementGross solvency capital requirementSimplificationsC0110C0120Market riskR0010Counterparty default riskR0020Life underwriting riskR0030Health underwriting riskR0040Non-life underwriting riskR0050DiversificationR0060Intangible asset riskR0070Basic Solvency Capital RequirementR0100 Basic Solvency Capital Requirement (USP) USPC0090Life underwriting riskR0030Health underwriting riskR0040Non-life underwriting riskR0050 Calculation of Solvency Capital Requirement ValueC0100Operational riskR0130Loss-absorbing capacity of technical provisionsR0140Loss-absorbing capacity of deferred taxesR0150Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/ECR0160Solvency Capital Requirement excluding capital add-onR0200Capital add-on already setR0210of which, capital add-ons already set - Article 37 (1) Type aR0211 of which, capital add-ons already set - Article 37 (1) Type bR0212of which, capital add-ons already set - Article 37 (1) Type cR0213of which, capital add-ons already set - Article 37 (1) Type dR0214Solvency capital requirementR0220Other information on SCRCapital requirement for duration-based equity risk sub-moduleR0400Total amount of Notional Solvency Capital Requirements for remaining partR0410Total amount of Notional Solvency Capital Requirements for ring fenced fundsR0420Total amount of Notional Solvency Capital Requirements for matching adjustment portfoliosR0430Diversification effects due to RFF nSCR aggregation for article 304R0440 Approach to tax rate Yes/NoC0109Approach based on average tax rateR0590 Calculation of loss absorbing capacity of deferred taxes LAC DTC0130LAC DTR0640LAC DT justified by reversion of deferred tax liabilitiesR0650LAC DT justified by reference to probable future taxable economic profitR0660LAC DT justified by carry back, current yearR0670LAC DT justified by carry back, future yearsR0680Maximum LAC DTR0690 S.25.01.22 Solvency Capital Requirement - for groups on Standard Formula Basic Solvency Capital Requirement Gross solvency capital requirementSimplificationsC0110C0120Market riskR0010Counterparty default riskR0020Life underwriting riskR0030Health underwriting riskR0040Non-life underwriting riskR0050DiversificationR0060Intangible asset riskR0070Basic Solvency Capital RequirementR0100 Basic Solvency Capital Requirement (USP) USPC0090Life underwriting riskR0030Health underwriting riskR0040Non-life underwriting riskR0050 Calculation of Solvency Capital Requirement ValueC0100Operational riskR0130Loss-absorbing capacity of technical provisionsR0140Loss-absorbing capacity of deferred taxesR0150Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/ECR0160Solvency capital requirement calculated on the basis of Art. 336 (a) of Delegated Regulation (EU) 2015/35, excluding capital add–onR0200Capital add-ons already setR0210of which, capital add-ons already set - Article 37 (1) Type aR0211

of which, capital add-ons already set - Article 37 (1) Type bR0212of which, capital add-ons already set - Article 37 (1) Type cR0213of which, capital add-ons already set - Article 37 (1) Type dR0214Consolidated Group SCRR0220Other information on SCRCapital requirement for duration-based equity risk sub-moduleR0400Total amount of Notional Solvency Capital Requirements for remaining partR0410Total amount of Notional Solvency Capital Requirements for ring fenced fundsR0420Total amount of Notional Solvency Capital Requirements for matching adjustment portfoliosR0430Diversification effects due to RFF nSCR aggregation for article 304R0440Minimum consolidated group solvency capital requirementR0470Information on other entitiesCapital requirement for other financial sectors (Non-insurance capital requirements)R0500Capital requirement for other financial sectors (Non-insurance capital requirements) - Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companiesR0510Capital requirement for other financial sectors (Non-insurance capital requirements) - Institutions for occupational retirement provisionsR0520Capital requirement for other financial sectors (Non-insurance capital requirements) - Capital requirement for non- regulated undertakings carrying out financial activitiesR0530Capital requirement for non-controlled participationR0540Capital requirement for residual related undertakingsR0550Capital requirement for collective investment undertakings or investment packaged as fundsR0555Overall SCRSCR for undertakings included via D&A methodR0560Total group solvency capital requirementR0570 S.25.05.21 Solvency Capital Requirement - for undertakings using an internal model (partial or full) Solvency Capital Requirement information Solvency Capital RequirementAmount modelledUSPSimplificationsC0010C0070C0090C0120Risk typeTotal diversificationR0020Total diversified risk before taxR0030Total diversified risk after taxR0040Total market & credit riskR0070Market & Credit risk - diversifiedR0080Credit event risk not covered in market & credit riskR0190Credit event risk not covered in market & credit risk - diversifiedR0200Total Business riskR0270Total Business risk - diversifiedR0280Total Net Non-life underwriting riskR0310Total Net Non-life underwriting risk - diversifiedR0320Total Life & Health underwriting riskR0400Total Life & Health underwriting risk - diversifiedR0410Total Operational riskR0510Total Operational risk - diversifiedR0520Other riskR0530 Calculation of Solvency Capital Requirement C0100Total undiversified componentsR0110DiversificationR0060Adjustment due to RFF/MAP nSCR aggregationR0120Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/ECR0160Solvency capital requirement excluding capital add-onR0200Capital add-ons already setR0210Capital add-ons already set - Article 37 (1) Type aR0211Capital add-ons already set - Article 37 (1) Type bR0212Capital add-ons already set - Article 37 (1) Type cR0213Capital add-ons already set - Article 37 (1) Type dR0214Solvency capital requirementR0220Other information on SCRAmount/estimate of the overall loss-absorbing capacity of technical provisionsR0300Amount/estimate of the overall loss-absorbing capacity of deferred taxesR0310Capital requirement for duration-based equity risk sub-moduleR0400Total amount of Notional Solvency Capital Requirements for remaining partR0410Total amount of Notional Solvency Capital Requirement for ring fenced fundsR0420Total amount of Notional Solvency Capital Requirement for matching adjustment portfoliosR0430Diversification effects due to RFF nSCR aggregation for article 304R0440Method used to calculate the adjustment due to RFF nSCR aggregationR0450Net future discretionary benefitsR0460

S.25.02.21.04 Approach to tax rate Yes/NoC0109Approach based on average tax rateR0590 S.25.02.21.05 Calculation of loss absorbing capacity of deferred taxes LAC DTC0130Amount/estimate of LAC DTR0640Amount/estimate of LAC DT justified by reversion of deferred tax liabilitiesR0650Amount/estimate of LAC DT justified by reference to probable future taxable economic profitR0660Amount/estimate of AC DT justified by carry back, current yearR0670Amount/estimate of LAC DT justified by carry back, future yearsR0680Amount/estimate of Maximum LAC DTR0690 S.25.05.22 Solvency Capital Requirement - for groups using an internal model (partial or full) Solvency Capital RequirementAmount modelledUSPSimplificationsC0010C0070C0090C0120Risk typeTotal diversificationR0020Total diversified risk before taxR0030Total diversified risk after taxR0040Total market & credit riskR0070Market & Credit risk - diversifiedR0080Credit event risk not covered in market & credit riskR0190Credit event risk not covered in market & credit risk - diversifiedR0200Total Business riskR0270Total Business risk - diversifiedR0280Total Net Non-life underwriting riskR0310Total Net Non-life underwriting risk - diversifiedR0320Total Life & Health underwriting riskR0400Total Life & Health underwriting risk - diversifiedR0410 Total Operational riskR0510Total Operational risk - diversifiedR0520Other riskR0530 Calculation of Solvency Capital Requirement C0100Total undiversified componentsR0110DiversificationR0060Adjustment due to RFF/MAP nSCR aggregationR0120Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/ECR0160Solvency capital requirement calculated on the basis of Art. 336 (a) of Delegated Regulation (EU) 2015/35, excluding capital add–onR0200Capital add-ons already setR0210Capital add-ons already set - Article 37 (1) Type aR0211Capital add-ons already set - Article 37 (1) Type bR0212Capital add-ons already set - Article 37 (1) Type cR0213Capital add-ons already set - Article 37 (1) Type dR0214Consolidated Group SCRR0220 Other information on SCRAmount/estimate of the overall loss-absorbing capacity of technical provisionsR0300Amount/estimate of the overall loss-absorbing capacity of deferred taxesR0310Capital requirement for duration-based equity risk sub-moduleR0400Total amount of Notional Solvency Capital Requirements for remaining partR0410Total amount of Notional Solvency Capital Requirement for ring fenced fundsR0420Total amount of Notional Solvency Capital Requirement for matching adjustment portfoliosR0430Diversification effects due to RFF nSCR aggregation for article 304R0440Minimum consolidated group solvency capital requirementR0470Information on other entitiesCapital requirement for other financial sectors (Non-insurance capital requirements)R0500Capital requirement for other financial sectors (Non-insurance capital requirements) - Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companiesR0510Capital requirement for other financial sectors (Non-insurance capital requirements) - Institutions for occupational retirement provisionsR0520Capital requirement for other financial sectors (Non-insurance capital requirements) - Capital requirement for non-regulated undertakings carrying out financial activitiesR0530

Capital requirement for non-controlled participationR0540Capital requirement for residual related undertakingsR0550Capital requirement for collective investment undertakings or investment packaged as fundsR0555Overall SCRSCR for undertakings included via D&A methodR0560Total group solvency capital requirementR0570 S.28.01.01 Minimum Capital Requirement - Only life or only non-life insurance or reinsurance activity Linear formula component for non-life insurance and reinsurance obligations MCR componentsC0010MCRNL ResultR0010Background informationNet (of reinsurance/SPV) best estimate and TP calculated as a wholeNet (of reinsurance) written premiums in the last 12 monthsC0020C0030Medical expense insurance and proportional reinsuranceR0020Income protection insurance and proportional reinsuranceR0030Workers' compensation insurance and proportional reinsuranceR0040Motor vehicle liability insurance and proportional reinsuranceR0050Other motor insurance and proportional reinsuranceR0060Marine, aviation and transport insurance and proportional reinsuranceR0070Fire and other damage to property insurance and proportional reinsuranceR0080General liability insurance and proportional reinsuranceR0090Credit and suretyship insurance and proportional reinsuranceR0100Legal expenses insurance and proportional reinsuranceR0110Assistance and proportional reinsuranceR0120Miscellaneous financial loss insurance and proportional reinsuranceR0130Non-proportional health reinsuranceR0140Non-proportional casualty reinsuranceR0150Non-proportional marine, aviation and transport reinsuranceR0160Non-proportional property reinsuranceR0170 Linear formula component for life insurance and reinsurance obligations C0040MCRL ResultR0200 Total capital at risk for all life (re)insurance obligations Net (of reinsurance/SPV) best estimate and TP calculated as a wholeNet (of reinsurance/SPV) total capital at riskC0050C0060Obligations with profit participation - guaranteed benefitsR0210Obligations with profit participation - future discretionary benefitsR0220Index-linked and unit-linked insurance obligationsR0230Other life (re)insurance and health (re)insurance obligationsR0240Total capital at risk for all life (re)insurance obligationsR0250 Overall MCR calculation C0070Linear MCRR0300SCRR0310MCR capR0320MCR floorR0330Combined MCRR0340Absolute floor of the MCRR0350Minimum Capital RequirementR0400 S.28.02.01 Minimum capital Requirement - Both life and non-life insurance activity MCR componentsNon-life activitiesLife activitiesMCR(NL, NL) ResultMCR(NL, L)ResultC0010C0020Linear formula component for non-life insurance and reinsurance obligationsR0010Background informationNon-life activitiesLife activitiesNet (of reinsurance/ SPV) best estimate and TP calculated as a wholeNet (of reinsurance) written premiums in the last 12 monthsNet (of reinsurance/SPV) best estimate and TP calculated as a wholeNet (of reinsurance) written premiums in the last 12 monthsC0030C0040C0050C0060Medical expense insurance and proportional reinsuranceR0020Income protection insurance and proportional reinsuranceR0030Workers' compensation insurance and proportional reinsuranceR0040Motor vehicle liability insurance and proportional reinsuranceR0050Other motor insurance and proportional reinsuranceR0060

Marine, aviation and transport insurance and proportional reinsuranceR0070Fire and other damage to property insurance and proportional reinsuranceR0080General liability insurance and proportional reinsuranceR0090Credit and suretyship insurance and proportional reinsuranceR0100Legal expenses insurance and proportional reinsuranceR0110Assistance and proportional reinsuranceR0120Miscellaneous financial loss insurance and proportional reinsuranceR0130Non-proportional health reinsuranceR0140Non-proportional casualty reinsuranceR0150Non-proportional marine, aviation and transport reinsuranceR0160Non-proportional property reinsuranceR0170Non-life activitiesLife activitiesMCR(L,NL) ResultMCR(L,L) ResultC0070C0080Linear formula component for life insurance and reinsurance obligationsR0200 Net (of reinsurance/SPV) best estimate and TP calculated as a wholeNet (of reinsurance/SPV) total capital at riskNet (of reinsurance/SPV) best estimate and TP calculated as a wholeNet (of reinsurance/SPV) total capital at riskC0090C0100C0110C0120Obligations with profit participation - guaranteed benefitsR0210Obligations with profit participation - future discretionary benefitsR0220Index-linked and unit-linked insurance obligationsR0230Other life (re)insurance and health (re)insurance obligationsR0240Total capital at risk for all life (re)insurance obligationsR0250 Overall MCR calculation C0130Linear MCRR0300SCRR0310MCR capR0320MCR floorR0330Combined MCRR0340Absolute floor of the MCRR0350Minimum Capital RequirementR0400 Notional non-life and life MCR calculationNon-life activitiesLife activitiesC0140C0150Notional linear MCRR0500Notional SCR excluding add-on (annual or latest calculation)R0510Notional MCR capR0520Notional MCR floorR0530Notional Combined MCRR0540Absolute floor of the notional MCRR0550Notional MCRR0560 S.32.01.22 Undertakings in the scope of the group CountryIdentification code of the undertakingType of code of the ID of the undertakingLegal Name of the undertakingType of undertakingLegal formCategory (mutual/ non mutual)Supervisory Authority(cont.)C0010C0020C0030C0040C0050C0060C0070C0080Criteria of influenceInclusion in the scope of Group supervisionGroup solvency calculation% capital share% used for the establishment of consolidated accounts% voting rightsOther criteriaLevel of influenceProportional share used for group solvency calculationYes/NoDate of decision if art. 214 is appliedMethod used and under method 1, treatment of the undertakingC0180C0190C0200C0210C0220C0230C0240C0250C0260

Annex

ANNEX II Instructions for the templates for the solvency and financial condition report of individual undertakings This Annex contains instructions in relation to the templates in Annex I. The first column of the tables identifies the items to be disclosed by identifying the columns and rows as showed in the template in Annex I. Templates which shall be filled in in accordance with the instructions of the different sections of this Annex are referred to as this template throughout the text of the Annex.

S.02.01 – Balance sheet General comments: This section relates to the annual disclosure of information for individual entities. The Solvency II value column (C0010) shall be completed using the valuation principles set out in the Directive 2009/138/EC, Delegated Regulation (EU) 2015/35 and Solvency 2 Technical Standards and Guidelines. Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1). Commission Implementing Regulation (EU) 2015/2011 of 11 November 2015 laying down implementing technical standards with regard to the lists of regional governments and local authorities, exposures to whom are to be treated as exposures to the central government in accordance with Directive 2009/138/EC of the European Parliament and of the Council (OJ L 295, 12.11.2015, p. 3). Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ L 302, 17.11.2009, p. 32). Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers and amending Directives 2003/41/EC and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010 (OJ L 174, 1.7.2011, p. 1). ITEMINSTRUCTIONSAssetsC0010/R0030Intangible assetsIntangible assets other than goodwill. An identifiable non–monetary asset without physical substance.C0010/R0040Deferred tax assets Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carry forward of unused tax losses; or (c) the carry forward of unused tax credits. C0010/R0050Pension benefit surplusThis is the total of net surplus related to employees’ pension scheme.C0010/R0060Property, plant & equipment held for own useTangible assets which are intended for permanent use and property held by the undertaking for own use. It also includes property for own use under construction.C0010/R0070Investments (other than assets held for index–linked and unit–linked contracts)This is the total amount of investments, excluding assets held for index–linked and unit–linked contracts.C0010/R0080Property (other than for own use)Amount of the property, other than for own use. It also includes property under construction other than for own use.C0010/R0090Holdings in related undertakings, including participations Participations as defined in Article 13(20) Directive 2009/138/EC and 212(2) of Directive 2009/138/EC and holdings in related undertakings as defined in Article 212(1), point (b), of Directive 2009/138/EC. Where parts of the assets regarding participation and related undertakings refer to unit and index linked contracts, those parts shall be disclosed in Assets held for index–linked and unit–linked contracts in C0010/R0220.

C0010/R0100EquitiesThis is the total amount of equities, listed and unlisted. C0010/R0110Equities – listed Shares representing corporations’ capital, e.g. representing ownership in a corporation, negotiated on a regulated market or on a multilateral trading facility, as specified by Directive 2014/65/EU. Equities listed shall exclude holdings in related undertakings, including participations. C0010/R0120Equities – unlisted Shares representing corporations’ capital, e.g. representing ownership in a corporation, not negotiated on a regulated market or on a multilateral trading facility, as specified by Directive 2014/65/EU. Equities unlisted shall exclude holdings in related undertakings, including participations. C0010/R0130BondsThis is the total amount of government bonds, corporate bonds, structured notes and collateralised securities.C0010/R0140Government BondsBonds issued by public authorities, whether by central governments, supranational government institutions, regional governments or local authorities and bonds that are fully, unconditionally and irrevocably guaranteed by the European Central Bank, Member States’ central government and central banks, multilateral development banks as referred to in Article 117(2) of Regulation (EU) No 575/2013 of the European Parliament and of the Council, or international organisations as referred to in Article 118 of that Regulation, the regional governments and local authorities listed in Article 1 of Commission Implementing Regulation (EU) 2015/2011, where the guarantee meets the requirements set out in Article 215 of Delegated Regulation (EU) 2015/35.C0010/R0150Corporate BondsBonds issued by corporationsC0010/R0160Structured notesHybrid securities, combining a fixed income (return in a form of fixed payments) instrument with a series of derivative components. Excluded from this category are fixed income securities that are issued by sovereign governments. Concerns securities that have embedded any categories of derivatives, including Credit Default Swaps (CDS), Constant Maturity Swaps (CMS), Credit Default Options (CDOp).C0010/R0170Collateralised securitiesSecurities whose value and payments are derived from a portfolio of underlying assets, including Asset Backed Securities (ABS), Mortgage Backed securities (MBS), Commercial Mortgage Backed securities (CMBS), Collateralised Debt Obligations (CDO), Collateralised Loan Obligations (CLO), Collateralised Mortgage Obligations (CMO) C0010/R0180Collective Investments UndertakingsCollective investment undertaking means an undertaking for collective investment in transferable securities (UCITS) as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council or an alternative investment fund (AIF) as defined in Article 4(1), point (a), of Directive 2011/61/EU of the European Parliament and of the Council.C0010/R0190Derivatives A financial instrument or other contract with all three of the following characteristics: (a) its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non–financial variable that the variable is not specific to a party to the contract (sometimes called the underlying).

(b) it requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors. (c) it is settled at a future date. Solvency II value, only if positive, of the derivative as of the reporting date is reported here (in case of negative value, see C0010/R0790). C0010/R0200Deposits other than cash equivalentsDeposits other than cash equivalents that cannot be used to make payments until before a specific maturity date and that are not exchangeable for currency or transferable deposits without any kind of significant restriction or penalty.C0010/R0210Other investmentsOther investments not covered already within investments disclosed between R0070 and R0200.C0010/R0220Assets held for index–linked and unit–linked contractsAssets held for index–linked and unit–linked contracts (classified in line of business 31 as specified in Annex I to Delegated Regulation (EU) 2015/35).C0010/R0230Loans and mortgagesThis is the total amount of loans and mortgages, i.e. financial assets created when undertakings lend funds, either with or without collateral, including cash pools.C0010/R0240Loans on policiesLoans made to policyholders, collateralised on policies (underlying technical provisions).C0010/R0250Loans and mortgages to individualsFinancial assets created when creditors lend funds to debtors – individuals, with collateral or not, including cash pools.C0010/R0260Other loans and mortgagesFinancial assets created when creditors lend funds to debtors – others, not classifiable in item R0240 or R0250, with collateral or not, including cash pools. C0010/R0270Reinsurance recoverables from: This is the total amount of reinsurance recoverables. It corresponds to the amount of reinsurer share of technical provisions (including Finite reinsurance and SPV). This cell in particular includes all expected payments from reinsurers to the undertaking (or vice versa) which correspond to payments not yet made by the undertaking to policyholders (or by policyholders to the undertaking). All expected payments from reinsurers to the undertaking (or vice versa) corresponding to payments already made by the undertaking to policyholders (or by policyholders to the undertaking) should be included in reinsurance receivables (or reinsurance payables). C0010/R0280Non–life and health similar to non–lifeReinsurance recoverables in respect of technical provisions for non–life and health similar to non–life.C0010/R0290Non–life excluding healthReinsurance recoverables in respect of technical provisions for non–life business, excluding technical provisions for health– similar to non –lifeC0010/R0300Health similar to non–lifeReinsurance recoverables in respect of technical provisions for health similar to non – life.C0010/R0310Life and health similar to life, excluding health and index–linked and unit–linkedReinsurance recoverable in respect of technical provisions for life and health similar to life, excluding health and index–linked and unit–linked.C0010/R0320Health similar to lifeReinsurance recoverables in respect of technical provisions for health–similar to life.C0010/R0330Life excluding health and index–linked and unit–linkedReinsurance recoverables in respect of technical provisions for life business, excluding technical provisions health–similar to life techniques and technical provisions for index–linked and unit–linked.C0010/R0340Life index–linked and unit–linkedReinsurance recoverables in respect of technical provisions for life index–linked and unit–linked business.C0010/R0350Deposits to cedantsDeposits relating to reinsurance accepted.C0010/R0360Insurance and intermediaries receivables

Amounts for payment by policyholders, insurers and other linked to insurance business that are not included in technical provisions. It shall include receivables from reinsurance accepted. C0010/R0370Reinsurance receivables This cell includes all expected payments (due and past-due) from reinsurers – linked to reinsurance business – to the undertaking that are not included in reinsurance recoverables. Those expected payments should not be included in the item any other assets not elsewhere shown. This cell in particular should take into account all expected payments from reinsurers to the undertaking and which correspond to payments made by the undertaking to the policyholders. It also includes all expected payments (due and past-due) from reinsurers in relation to other than insurance events or those that have been agreed between the cedant undertaking and the reinsurer and where the amount of the expected payment is certain. C0010/R0380Receivables (trade, not insurance)Includes amounts receivables from employees or various business partners (not insurance–related), including public entities.C0010/R0390Own shares (held directly)This is the total amount of own shares held directly by the undertaking.C0010/R0400Amounts due in respect of own fund items or initial fund called up but not yet paid inValue of the amount due in respect of own fund items or initial funds called up but not yet paid in.C0010/R0410Cash and cash equivalents Notes and coin in circulation that are commonly used to make payments, and deposits exchangeable for currency on demand at par and which are directly usable for making payments by cheque, draft, giro order, direct debit/credit, or other direct payment facility, without penalty or restriction. Bank accounts shall not be netted off, thus only positive accounts shall be recognised in this item and bank overdrafts shown within liabilities unless where both legal right of offset and demonstrable intention to settle net exist. C0010/R0420Any other assets, not elsewhere shownThis is the amount of any other assets not already elsewhere included within balance sheet items.C0010/R0500Total assetsThis is the overall total amount of all assets.LiabilitiesC0010/R0510Technical provisions – non–life Sum of the technical provisions non–life. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the minimum capital requirement (MCR). C0010/R0520Technical provisions – non–life (excluding health) This is the total amount of technical provisions for non – life business (excluding health). This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the MCR. C0010/R0530Technical provisions – non–life (excluding health) – technical provisions calculated as a whole This is the total amount of technical provisions calculated as whole (replicable/hedgeable portfolio) for non – life business (excluding health).

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the MCR. C0010/R0540Technical provisions – non–life (excluding health) – Best estimate This is the total amount of best estimate of technical provisions for non – life business (excluding health). Best estimate shall be disclosed gross of reinsurance. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the MCR. C0010/R0550Technical provisions – non–life (excluding health) – Risk margin This is the total amount of risk margin of technical provisions for non – life business (excluding health). This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the MCR. C0010/R0560Technical provisions – health (similar to non–life) This is the total amount of technical provisions for health (similar to non – life). This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of calculation of the MCR. C0010/R0570Technical provisions – health (similar to non – life) – technical provisions calculated as a whole This is the total amount of technical provisions calculated as a whole (replicable/hedgeable portfolio) for health (similar to non–life). This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. C0010/R0580Technical provisions – health(similar to non –life) – Best estimate This is the total amount of best estimate of technical provisions for health business (similar to non – life). Best estimate shall be disclosed gross of reinsurance. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. C0010/R0590Technical provisions – health (similar to non – life) – Risk margin This is the total amount of risk margin of technical provisions for health business (similar to non – life). This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. C0010/R0600Technical provisions – life (excluding index–linked and unit–linked) Sum of the technical provisions life (excluding index–linked and unit–linked). This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. C0010/R0610Technical provisions – health (similar to life) This is the total amount of technical provisions for health (similar to life) business.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. C0010/R0620Technical provisions – health (similar to life) – technical provisions calculated as a whole This is the total amount of technical provisions calculated as a whole (replicable/hedgeable portfolio) for health (similar to life) business. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. C0010/R0630Technical provisions – health (similar to life) – Best estimate This is the total amount of best estimate of technical provisions for health (similar to life) business. Best estimate shall be disclosed gross of reinsurance. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. C0010/R0640Technical provisions – health (similar to life) – Risk margin This is the total amount of risk margin of technical provisions for health (similar to life) business. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. C0010/R0650Technical provisions – life (excl. health and index–linked and unit–linked) This is the total amount of technical provisions for life (excluding health and index – linked and unit – linked) business. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. C0010/R0660Technical provisions – life (excl. health and index–linked and unit–linked) – technical provisions calculated as a whole This is the total amount of technical provisions calculated as a whole (replicable/hedgeable portfolio) for life (excluding health and index – linked and unit – linked) business. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. C0010/R0670Technical provisions – life (excl. health and index–linked and unit–linked) – Best estimate This is the total amount of best estimate of technical provisions for life (excluding health and index – linked and unit – linked) business. Best estimate shall be disclosed gross of reinsurance. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. C0010/R0680Technical provisions – life (excl. health and index–linked and unit–linked) – Risk margin This is the total amount of risk margin of technical provisions for life (excluding health and index – linked and unit – linked) business.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. C0010/R0690Technical provisions – index–linked and unit–linked This is the total amount of technical provisions for index – linked and unit – linked business. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. C0010/R0700Technical provisions – index–linked and unit–linked – technical provisions calculated as a whole This is the total amount of technical provisions calculated as a whole (replicable/hedgeable portfolio) for index – linked and unit – linked business. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. C0010/R0710Technical provisions – index–linked and unit–linked – Best estimate This is the total amount of best estimate of technical provisions for index – linked and unit – linked business. Best estimate shall be disclosed gross of reinsurance This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. C0010/R0720Technical provisions – index–linked and unit–linked – Risk margin This is the total amount of risk margin of technical provisions for index – linked and unit – linked business. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the proportionate methodology used for the purposes of MCR calculation. C0010/R0740Contingent liabilities A contingent liability is: (a) a possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non–occurrence of one or more uncertain future events not wholly within the control of the entity; or (b) a present obligation that arises from past events even if: (i) it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or (ii) the amount of the obligation cannot be measured with sufficient reliability. The amount of contingent liabilities recognised in the balance sheet should follow the criteria set in Article 11 of Delegated Regulation (EU) 2015/35. C0010/R0750Provisions other than technical provisions Liabilities of uncertain timing or amount, excluding the ones disclosed under Pension benefit obligation. The provisions are recognised as liabilities (assuming that a reliable estimate can be made) when they represent obligations and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations. C0010/R0760Pension benefit obligationsThis is the total net obligations related to employees’ pension scheme.C0010/R0770Deposits from reinsurersAmounts (e.g. cash) received from reinsurer or deducted by the reinsurer in accordance with the reinsurance contract.

C0010/R0780Deferred tax liabilitiesDeferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences.C0010/R0790Derivatives A financial instrument or other contract with all three of the following characteristics: (a) its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non–financial variable that the variable is not specific to a party to the contract (sometimes called the underlying). (b) it requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors. (c) it is settled at a future date. Only derivative liabilities shall be disclosed on this row (i.e. derivatives with negative values as of the reporting date). Derivatives assets shall be disclosed under C0010/R0190. Undertakings which do not value derivatives in their local GAAP do not need to provide a financial statements value. C0010/R0800Debts owed to credit institutionsDebts, including mortgage and loans, owed to credit institutions, excluding bonds held by credit institutions (it is not possible for the undertaking to identify all the holders of the bonds that it issues) and subordinated liabilities. This also includes bank overdrafts.C0010/R0810Financial liabilities other than debts owed to credit institutions Financial liabilities including bonds issued by undertaking (held by credit institutions or not), structured notes issued by the undertaking itself and mortgage and loans due to other entities than credit institutions. Subordinated liabilities shall not be included here. C0010/R0820Insurance and intermediaries payables Amounts payable to policyholders, insurers and other business linked to insurance that are not included in technical provisions. Includes amounts payable to (re)insurance intermediaries (e.g. commissions due to intermediaries but not yet paid by the undertaking). Excludes loans and mortgages due to other insurance companies, if those loans and mortgages only relate to financing and are not linked to insurance business (such loans and mortgages shall be disclosed as financial liabilities). It shall include payables from reinsurance accepted. C0010/R0830Reinsurance payables Amounts payable to reinsurers (in particular current accounts) other than deposits linked to reinsurance business that are not included in reinsurance recoverables, including payables from the undertaking to reinsurers in relation to other than insurance events. Includes payables to reinsurers that relate to ceded premiums. This cell includes all expected payments (due and past-due) from the undertaking to reinsurers that are not included in reinsurance recoverables. These should not be included in the item any other liabilities not elsewhere shown.

This cell in particular shall take into account all expected payments from the undertaking to reinsurers corresponding to payments made by the policyholders to the undertaking. It also includes all expected payments (due and past-due) to reinsurers in relation to other than insurance events or those that have been agreed between cedent and reinsurer and where the amount of the expected payment is certain. C0010/R0840Payables (trade, not insurance)This is the total amount trade payables, including amounts due to employees, suppliers, etc. and not insurance–related, parallel to receivables (trade, not insurance) on asset side; includes public entities.C0010/R0850Subordinated liabilitiesSubordinated liabilities are debts which rank after other specified debts when undertaking is liquidated. This is the total of subordinated liabilities classified as Basic Own Funds and those that are not included in Basic Own Funds.C0010/R0860Subordinated liabilities not in Basic Own FundsSubordinated liabilities are debts which rank after other specified debts when undertaking is liquidated. Other debts may be even more deeply subordinated. Only subordinated liabilities that are not classified in Basic Own Funds should be presented here.C0010/R0870Subordinated liabilities in Basic Own FundsSubordinated liabilities classified in Basic Own Funds.C0010/R0880Any other liabilities, not elsewhere shownThis is the total of any other liabilities, not elsewhere already included in other Balance Sheet items.C0010/R0900Total liabilitiesThis is the overall total amount of all liabilities.C0010/R1000Excess of assets over liabilitiesThis is the total of undertaking’s excess of assets over liabilities, valued in accordance with Solvency II valuation basis. Value of the assets minus liabilities. S.04.05 – Premiums, claims and expenses by country General comments This section relates to the annual disclosure of information for individual entities. Insurance and reinsurance undertakings are not required to disclose this information where the home country represents 90 % or more of the total gross written premiums. The information in these templates shall include: all insurance business regardless of the possible different classification between investment contracts and insurance contracts applicable in the financial statements; and direct business and accepted reinsurance business. This template shall be disclosed from an accounting perspective (i.e. local GAAP, or IFRS if accepted as local GAAP). It shall however be filled using the lines of business specified in Annex I to Delegated Regulation (EU) 2015/35. Undertakings shall use the recognition and valuation basis as for the published financial statements (i.e. no new recognition or re–valuation is required) except for the classification between investment contracts and insurance contracts where that classification is applicable in the financial statements. Insurance and reinsurance undertakings shall report written/earned premiums as defined in Article 1(11) and (12) of Delegated Regulation (EU) 2015/35 regardless whether local GAAP or IFRS is used.

For the purposes of this template and in the case of direct insurance, the country in which the risk is situated means: (a) the country in which the property is situated, where the insurance relates either to buildings or to buildings and their contents, in so far as the contents are covered by the same insurance policy; (b) the country of registration, where the insurance relates to vehicles of any type; (c) the country where the policy holder took out the policy in the case of policies of a duration of four months or less covering travel or holiday risks, whatever the class concerned; (d) the country in which the credit/receivable is situated, where the insurance relates to credit/receivables; (e) in all cases not explicitly covered by points (a), (b), (c) or (d), the country in which either of the following is situated: (i) the habitual residence of the policy holder; or (ii) if the policy holder is a legal person, that policy holder’s establishment to which the contract relates. For the purposes of this template and in the case of proportional or non-proportional reinsurance, the country in which the risk is situated means the country of localisation of the ceding undertaking. When considering non-life obligations: (a) information shall be reported for the home country and for the top five non-home countries (by amount of gross written premium), or for sufficient countries (if fewer) to represent 90 % or more of total gross written premium; and (b) all of the following lines of business shall be included: (i) Medical expense insurance (direct and proportional reinsurance) (ii) Income protection insurance (direct and proportional reinsurance) (iii) Workers’ compensation insurance (direct and proportional reinsurance) (iv) Motor vehicle liability insurance (direct and proportional reinsurance) (v) Other motor insurance (direct and proportional reinsurance) (vi) Marine, aviation and transport insurance (direct and proportional reinsurance) (vii) Fire and other damage to property insurance (direct and proportional reinsurance) (viii) General liability insurance (direct and proportional reinsurance) (ix) Credit and suretyship insurance (direct and proportional reinsurance) (x) Legal expenses insurance (direct and proportional reinsurance) (xi) Assistance (direct and proportional reinsurance) (xii) Miscellaneous financial loss (direct and proportional reinsurance) (xiii) Non–proportional health reinsurance (xiv) Non–proportional casualty reinsurance (xv) Non–proportional marine, aviation and transport reinsurance (xvi) Non–proportional property reinsurance When considering life obligations: (a) information shall be reported for the home country and for the top five non-home countries (by amount of gross written premium), or for sufficient countries (if fewer) to represent 90 % or more of total gross written premium; and (b) all of the following lines of business shall be included: (i) Health insurance (ii) Insurance with profit participation (iii) Index–linked and unit–linked insurance

(iv) Other life insurance (v) Annuities stemming from non–life insurance contracts and relating to health insurance obligations (vi) Annuities stemming from non–life insurance contracts and relating to insurance obligations other than health insurance obligations (vii) Health reinsurance (viii) Life reinsurance Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (OJ L 374, 31.12.1991, p. 7). ITEMINSTRUCTIONSHome country: Non-life insurance and reinsurance obligationsC0010/R0020 Business located in country of establishment: Gross Written Premium (direct) Gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums. Only for the business where the risk is located in the country of establishment and for direct non-life insurance business. C0010/R0021 Business located in country of establishment: Gross Written Premium (proportional reinsurance) Gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums. Only for the business where the risk is located in the country of establishment and for proportional non-life reinsurance business. C0010/R0022 Business located in country of establishment: Gross Written Premium (non-proportional reinsurance) Gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums. Only for the business where the risk is located in the country of establishment and for non-proportional non-life reinsurance business. C0010/R0030 Business located in country of establishment: Gross Earned Premium (direct) The sum of gross premiums written minus the change in the gross provision for unearned premiums. Only for the business where the risk is located in the country of establishment and for direct non-life insurance business. C0010/R0031 Business located in country of establishment: Gross Earned Premium (proportional reinsurance) The sum of gross premiums written minus the change in the gross provision for unearned premiums. Only for the business where the risk is located in the country of establishment and for proportional non-life reinsurance business. C0010/R0032 Business located in country of establishment: Gross Earned Premium (non-proportional reinsurance) The sum of gross premiums written minus the change in the gross provision for unearned premiums.

Only for the business where the risk is located in the country of establishment and for non-proportional non-life reinsurance business. C0010/R0040 Business located in country of establishment: Claims incurred (direct) Claims incurred in the reporting period as defined in Directive 91/674/EEC of the Council, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts. Only for the business where the risk is located in the country of establishment and for direct non-life insurance business. The figure for claims incurred shall exclude claims management expenses and the movement in provisions in claims management expenses. C0010/R0041 Business located in country of establishment: Claims incurred (proportional reinsurance) Claims incurred in the reporting period as laid down in Article 38 of Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts. Only for the business where the risk is located in the country of establishment and for proportional non-life reinsurance business. The figure for claims incurred shall exclude claims management expenses and the movement in provisions in claims management expenses. C0010/R0042 Business located in country of establishment: Claims incurred (non-proportional reinsurance) Claims incurred in the reporting period as laid down in Article 38 of Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts. Only for the business where the risk is located in the country of establishment and for non-proportional non-life reinsurance business. The figure for claims incurred shall exclude claims management expenses and the movement in provisions in claims management expenses. C0010/R0050 Business located in country of establishment: Gross Expenses Incurred (direct) All technical expenses incurred by the undertaking during the reporting period, on accrual basis. Only for the business where the risk is located in the country of establishment and for direct non-life insurance business. C0010/R0051 Business located in country of establishment: Gross Expenses Incurred (proportional reinsurance) All technical expenses incurred by the undertaking during the reporting period, on accrual basis. Only for the business where the risk is located in the country of establishment and for proportional non-life reinsurance business. C0010/R0052 Business located in country of establishment: Gross Expenses Incurred (non-proportional reinsurance) All technical expenses incurred by the undertaking during the reporting period, on accrual basis. Only for the business where the risk is located in the country of establishment and for non-proportional non-life reinsurance business.

Top 5 countries (by amount of gross premiums written): Non-life insurance and reinsurance obligationsR0010CountryISO 3166–1 alpha–2 code of the country in which the risk is situatedC0020/R0020 Business located in the considered country: Gross Written Premium (direct) Gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums. Only for the business where the risk is located in the country considered and for direct non-life insurance business. C0020/R0021 Business located in the considered country: Gross Written Premium (proportional reinsurance) Gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums. Only for the business where the risk is located in the country considered and for proportional non-life reinsurance business. C0020/R0022 Business located in the considered country: Gross Written Premium (non-proportional reinsurance) Gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums. Only for business where the risk is located in the country considered and for non-proportional non-life reinsurance business. C0020/R0030 Business located in the considered country: Gross Earned Premium (direct) The sum of gross premiums written minus the change in the gross provision for unearned premiums. Only for the business where the risk is located in the country considered and for direct non-life insurance business. C0020/R0031 Business located in the considered country: Gross Earned Premium (proportional reinsurance) The sum of gross premiums written minus the change in the gross provision for unearned premiums. Only for the business where the risk is located in the country considered and for proportional non-life reinsurance business. C0020/R0032 Business located in the considered country: Gross Earned Premium (non-proportional reinsurance) The sum of gross premiums written minus the change in the gross provision for unearned premiums. Only for the business where the risk is located in the country considered and for non-proportional non-life reinsurance business. C0020/R0040 Business located in the considered country: Claims incurred (direct) Claims incurred in the reporting period as laid down in Article 38 of Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts.

Only for the business where the risk is located in the country considered and for direct non-life insurance business. The figure for claims incurred shall exclude claims management expenses and the movement in provisions in claims management expenses. C0020/R0041 Business located in the considered country: Claims incurred (proportional reinsurance) Claims incurred in the reporting period as laid down in Article 38 of Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts. Only for the business where the risk is located in the country considered and for proportional non-life reinsurance business. The figure for claims incurred shall exclude claims management expenses and the movement in provisions in claims management expenses. C0020/R0042 Business located in the considered country: Claims incurred (non-proportional reinsurance) Claims incurred in the reporting period as laid down in Article 38 of Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts. Only for the business where the risk is located in the country considered and for non-proportional non-life reinsurance business. The figure for claims incurred shall exclude claims management expenses and the movement in provisions in claims management expenses. C0020/R0050 Business located in the considered country: Gross Expenses Incurred (direct) All technical expenses incurred by the undertaking during the reporting period, on accrual basis. Only for the business where the risk is located in the country considered and for direct non-life insurance business. C0020/R0051 Business located in the considered country: Gross Expenses Incurred (proportional reinsurance) All technical expenses incurred by the undertaking during the reporting period, on accrual basis. Only for the business where the risk is located in the country considered and for proportional non-life reinsurance business. C0020/R0052 Business located in the considered country: Gross Expenses Incurred (non-proportional reinsurance) All technical expenses incurred by the undertaking during the reporting period, on accrual basis. Only for the business where the risk is located in the country considered and for non-proportional non-life reinsurance business. Home country: Life insurance and reinsurance obligationsC0030/R1020 Business located in country of establishment: Gross Written Premium Gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, regardless of whether such amounts relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums. Only for the business where the risk is located in the country of establishment and for life insurance business (direct and reinsurance).

C0030/R1030 Business located in country of establishment: Gross Earned Premium The sum of gross premiums written minus the change in the gross provision for unearned premiums. Only for the business where the risk is located in the country of establishment and for life insurance business (direct and reinsurance). C0030/R1040 Business located in country of establishment: Claims incurred Claims incurred in the reporting period as laid down in Article 38 of Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts. Only for the business where the risk is located in the country of establishment and for life insurance business (direct and reinsurance). The figure for claims incurred shall exclude claims management expenses and the movement in provisions in claims management expenses. C0030/R1050 Business located in country of establishment: Gross Expenses Incurred All technical expenses incurred by the undertaking during the reporting period, on accrual basis. Only for the business where the risk is located in the country of establishment and for life insurance business (direct and reinsurance). Top 5 countries (by amount of gross premiums written): Life insurance and reinsurance obligationsR1010CountryISO 3166–1 alpha–2 code of the country in which the risk is situatedC0040/R1020 Business located in the considered country: Gross Written Premium Gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums. Only for the business where the risk is located in the country considered and for life insurance business (direct and reinsurance). C0040/R1030 Business located in the considered country: Gross Earned Premium The sum of gross premiums written minus the change in the gross provision for unearned premiums. Only for the business where the risk is located in the country considered and for life insurance business (direct and reinsurance). C0040/R1040 Business located in the considered country: Claims incurred Claims incurred in the reporting period as defined in Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts. Only for the business where the risk is located in the country considered and for life insurance business (direct and reinsurance). The figure for claims incurred shall exclude claims management expenses and the movement in provisions in claims management expenses. C0040/R1050 Business located in the considered country: Gross Expenses Incurred All technical expenses incurred by the undertaking during the reporting period, on accrual basis.

Only for the business where the risk is located in the country considered and for life insurance business (direct and reinsurance). S.05.01 – Premiums, claims and expenses by line of business General comments: This section relates to the annual disclosure of information for individual entities. This template shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP but using SII lines of business. Undertakings shall use the recognition and valuation basis as for the published financial statements, no new recognition or re-valuation is required unless otherwise stated in these instructions, except for the classification between investment contracts and insurance contracts or different reporting requirements when this is applicable in the financial statements. This template shall include all insurance business regardless of the possible different classification between investment contracts and insurance contracts applicable in the financial statements. Insurance and reinsurance undertakings shall disclose written/earned premiums as defined in Article 1(11) and (12) of Delegated Regulation (EU) 2015/35 regardless whether a local GAAP or IFRS is used. ITEMINSTRUCTIONSNon–life insurance and reinsurance obligationsC0010 to C0120/R0110Premiums written – Gross – Direct BusinessGross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from direct business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums.C0010 to C0120/R0120Premiums written – Gross – Proportional reinsurance acceptedGross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums.C0130 to C0160/R0130Premiums written – Gross – Non proportional reinsurance acceptedGross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from non–proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums.C0010 to C0160/R0140Premiums written – Reinsurers’ shareGross premiums written shall comprise all amounts ceded to reinsurers during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums.C0010 to C0160/R0200Premiums written – netThe net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.C0010 to C0120/R0210Premiums earned – Gross – Direct businessThe sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance business.

C0010 to C0120/R0220Premiums earned – Gross – Proportional reinsurance acceptedThe sum of gross premiums written minus the change in the gross provision for unearned premiums related to proportional reinsurance accepted business.C0130 to C0160/R0230Premiums earned – Gross – Non proportional reinsurance acceptedThe sum of gross premiums written minus the change in the gross provision for unearned premiums related to non–proportional reinsurance accepted business.C0010 to C0160/R0240Premiums earned – reinsurers’ shareThe sum of reinsurer’s share in gross premiums written minus the change in the reinsurer’s share in provision for unearned premiums.C0010 to C0160/R0300Premiums earned – NetThe sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.C0010 to C0120/R0310Claims incurred Gross – Direct business Claims incurred in the reporting period as referred to in Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used) related to insurance contracts arising from direct business. This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0010 to C0120/R0320Claims incurred Gross – Proportional reinsurance accepted Claims incurred in the reporting period as referred to in Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used) related to insurance contracts arising from the gross proportional reinsurance accepted. This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0130 to C0160/R0330Claims incurred – Gross – Non proportional reinsurance accepted Claims incurred in the reporting period as referred to in Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used) related to insurance contracts arising from the gross non proportional reinsurance accepted. This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0010 to C0160/R0340Claims incurred – Reinsurers’ share Claims incurred in the reporting period as referred to in Directive 91/674/EEC, where applicable: it is the reinsurer’s share in the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used). This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0010 to C0160/R0400Claims incurred – Net

Claims incurred in the reporting period as referred to in Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used) related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0010 to C0160/R0550Expenses incurredAll technical expenses incurred by the undertaking during the reporting period, on accrual basis.C0200/R0110–R0550TotalTotal for different items for all Lines of Business.C0200/R1200Balance – other technical expenses/income Net technical expenses/income not covered by above mentioned expenses/income and reduced by the amount ceded to reinsurance undertakings. Other technical expenses/income are not split by lines of business. Shall not include change in other technical provisions and non–technical expenses/income such as tax, interest expenses, losses on disposals, etc. The amount of net technical expenses/income shall be reported negative if the amount of technical income is larger than the amount of technical expenses. C0200/R1300Total expensesAmount of all technical expensesLife insurance and reinsurance obligationsC0210 to C0280/R1410Premiums written – Gross Gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from gross business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums. It includes both direct and reinsurance business. C0210 to C0280/R1420Premiums written – Reinsurers’ shareGross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums.C0210 to C0280/R1500Premiums written – netThe net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.C0210 to C0280/R1510Premiums earned – GrossThe sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance and reinsurance accepted business.C0210 to C0280/R1520Premiums earned – reinsurers’ shareThe reinsurer’s share in gross premiums written minus the change in the reinsurer’s share in provision for unearned premiums.C0210 to C0280/R1600Premiums earned – NetThe sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.C0210 to C0280/R1610Claims incurred – Gross

Claims incurred in the reporting period as referred to in Directive 91/674/EEC: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used), related to insurance contracts arising from the direct and reinsurance business. This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0210 to C0280/R1620Claims incurred – Reinsurers’ share Claims incurred in the reporting period as referred to in Directive 91/674/EEC: it is the reinsurer’s share in the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used). This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0210 to C0280/R1700Claims incurred – Net Claims incurred in the reporting period as referred to in Directive 91/674/EEC: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year, related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0210 to C0280/R1900Expenses incurredAll technical expenses incurred by the undertaking during the reporting period, on accrual basis.C0300/R1410–R1900TotalTotal for different items for all life lines of business.C0300/R2500Balance – other technical expenses/income Net technical expenses/income not covered by above mentioned expenses/income and and reduced by the amount ceded to reinsurance undertakings. Other technical expenses/income are not split by lines of business. Should not include change in other technical provisions and non–technical expenses/income such as tax, interest expenses, losses on disposals, etc. The amount of net technical expenses/income shall be reported negative if the amount of technical income is larger than the amount of technical expenses. C0300/R2600Total expensesAmount of all technical expenses.C0210 to C0280/R2700Total amount of surrenders This amount represents the total amount of surrenders occurred during the year. This amount is also disclosed under claims incurred (item R1610). S.12.01 – Life and Health SLT Technical Provisions General comments: This section relates to the annual disclosure of information for individual entities. Undertakings may in the calculation of the technical provisions apply appropriate approximations as referred to in Article 21 of Delegated Regulation (EU) 2015/35. In addition, Article 59 of Delegated Regulation (EU) 2015/35 may be applied to calculate the risk margin during the financial year. Line of Business for life obligations: The lines of business, referred to in Article 80 of Directive 2009/138/EC, as specified in Annex I to Delegated Regulation (EU) 2015/35. The segmentation shall reflect the nature of the risks underlying the contract (substance), rather than the legal form of the contract (form). By default, where an insurance or reinsurance contract covers risks across the lines of business, undertakings shall, where possible, unbundle the obligations into the appropriate lines of business (Article 55 of Delegated Regulation (EU) 2015/35).

Lines of business Index–linked and unit–linked insurance, Other life insurance and Health insurance are split between Contracts without options and guarantees and Contracts with options or guarantees. For this split the following shall be considered: (a) Contracts without options and guarantees includes the amounts related to contracts without any financial guarantees or contractual options, meaning that the technical provision calculation does not reflect the amount of any financial guarantees or contractual options. (b) Contracts with non–material contractual options or financial guarantees that are not reflected in the technical provisions calculation shall also be disclosed in this column; (c) Contracts with options or guarantees includes contracts that have either financial guarantees, contractual options, or both as far as the technical provision calculation reflect the existence of those financial guarantees or contractual options. The information disclosed shall be gross of reinsurance as information on Recoverables from reinsurance/SPV and Finite reinsurance is requested in specific rows. The information to be disclosed between R0010 and R0100 shall be after the volatility adjustment, the matching adjustment and the transitional adjustment to the relevant risk-free interest rate term structure if applied but shall not include the transitional deduction to technical provisions. The amount of transitional deduction to technical provisions is requested separately between rows R0110 and R0130. ITEMINSTRUCTIONSTechnical provisions calculated as a wholeC0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0010Technical provisions calculated as a wholeAmount of Technical provisions calculated as a whole per each line of business, as specified in Annex I to Delegated Regulation (EU) 2015/35.C0150/R0010Technical provisions calculated as a whole – Total (Life other than health insurance, incl. Unit–Linked)Total amount of technical provisions calculated as a whole for Life other than health insurance, including Unit–Linked.C0210/R0010Technical provisions calculated as a whole – Total (Health similar to life insurance)Total amount of technical provisions calculated as a whole for health SLT.C0020, C0030, C0060, C0090, C0100 to C0140, C0160, C0190, C0200/R0020Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a wholeAmount of recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole per each line of business, as specified in Annex I to Delegated Regulation (EU) 2015/35.C0150/R0020Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole – Total (Life other than health insurance, incl. Unit–Linked)Total amount of recoverables from reinsurance/SPV and finite reinsurance (Finite Re) after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole for Life other than health insurance, including Unit–Linked.

C0210/R0020Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole – Total (Health similar to life insurance)Total amount of recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole for Health similar to life insurance.Technical provisions calculated as a sum of best estimate and risk marginC0020, C0040, C0050, C0070, C0080, C0090, C0100 to C0140, C0170, C0180, C0190, C0200/R0030Technical provisions calculated as a sum of BE and RM, Gross Best EstimateAmount of Gross Best estimate (no deduction of reinsurance, SPVs and Finite Re in accordance with Article 77(2) of Directive 2009/138/EC) per each line of business, as specified in Annex I to Delegated Regulation (EU) 2015/35.C0150/R0030Technical provisions calculated as a sum of BE and RM, Gross Best Estimate – Total (Life other than health insurance, incl. Unit–Linked)Total amount of Gross Best estimate (no deduction of reinsurance, SPVs and Finite Re in accordance with Article 77(2) of Directive 2009/138/EC), for Life other than health insurance, including Unit–Linked.C0210/R0030Technical provisions calculated as a sum of BE and RM, Gross Best Estimate – Total (Health similar to life insurance)Total amount of Gross Best estimate (no deduction of reinsurance, SPVs and Finite Re in accordance with Article 77(2) of Directive 2009/138/EC), for Health similar to life insurance.C0020, C0040, C0050, C0070, C0080, C0090, C0100 to C0140, C0170, C0180, C0190, C0200/R0040Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty defaultAmount of Recoverables after adjustment for expected losses due to possibility of default of the reinsurer, as laid down in Article 81 of Directive 2009/138/EC, including ceded intra group reinsurance, per each line of business, as specified in Annex I to Delegated Regulation (EU) 2015/35. C0150/R0080Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default – Total (Life other than health insurance, incl. Unit–Linked)Total amount of Recoverables after adjustment for expected losses due to possibility of default of the reinsurer, as defined in Article 81 of Directive 2009/138/EC, including ceded intra group reinsurance, for Life other than health insurance, including Unit–Linked.C0210/R0080Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default – Total (Health similar to life insurance)Total amount of Recoverables after adjustment for expected losses due to possibility of default of the reinsurer, as defined in Article 81 of Directive 2009/138/EC, including ceded intra group reinsurance, for Health similar to life insurance.C0020, C0040, C0050, C0070, C0080, C0090, C0100, C0170, C0180, C0190, C0200/R0090Best Estimate minus recoverables from reinsurance/SPV and Finite ReAmount of Best Estimate minus recoverables from reinsurance/SPV per Line of BusinesC0150/R0090Best Estimate minus recoverables from reinsurance/SPV and Finite Re – Total (Life other than health insurance, incl. Unit–Linked)Total amount of Best Estimate minus recoverables from reinsurance/SPV and Finite Re, for Life other than health insurance, including Unit–Linked.C0210/R0090Best estimate minus recoverables from reinsurance/SPV and Finite Re – Total (Health similar to life insurance)Total amount of Best estimate minus recoverables from reinsurance/SPV and Finite Re for Health similar to life insurance.C0020, C0030, C0060, C0090, C0100 to C0140, C0160, C0190, C0200/R0100Risk MarginAmount of Risk margin, as referred to in Article 77(3) of Directive 2009/138/EC, per each line of business, as specified in Annex I to Delegated Regulation (EU) 2015/35.

C0150/R0100Risk Margin – Total (Life other than health insurance, incl. Unit–Linked)Total amount of Risk Margin for Life other than health insurance, includingUnit–Linked.C0210/R0100Risk Margin – Total (Health similar to life insurance)Total amount of Risk Margin for Health similar to life insurance.Technical provisions – TotalC0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0200Technical Provisions – TotalTotal amount of Technical Provisions for each line of business, as specified in Annex I to Delegated Regulation (EU) 2015/35, including technical provisions calculated as a whole and after the transitional deduction to technical provisions.C0150/R0200Technical Provisions – Total (Life other than health insurance, including Unit–Linked)Total amount of Technical Provisions for Life other than health insurance, including Unit–Linked, including technical provisions calculated as a whole and after the transitional deduction to technical provisions.C0210/R0200Technical Provisions – Total (Health similar to life insurance)Total amount of Technical Provisions for Health similar to life insurance, including technical provisions calculated as a whole and after the transitional deduction to technical provisions. S.17.01 – Non–life Technical Provisions General comments: This section relates to the annual disclosure of information for individual entities. Undertakings may apply in the calculation of the technical provisions appropriate approximations as referred to in Article 21 of Delegated Regulation (EU) 2015/35. In addition, Article 59 of Delegated Regulation 2015/35 may be applied to calculate the risk margin during the financial year. Line of Business for non–life obligations: The lines of business, referred to in Article 80 of Directive 2009/138/EC, as specified in Annex I to Delegated Regulation (EU) 2015/35 referring to direct business/accepted proportional reinsurance and accepted non–proportional reinsurance. The segmentation shall reflect the nature of the risks underlying the contract (substance), rather than the legal form of the contract (form). Health direct insurance business other than that pursued on a similar basis to that of life insurance shall be segmented into Non–Life lines of business, as specified in Annex I to Delegated Regulation (EU) 2015/35, points 1 to 3. Accepted proportional reinsurance shall be considered together with the direct business in the C0020 to C0130. The information to be disclosed between R0010 and R0280 shall be after volatility adjustment, matching adjustment and transitional adjustment to the relevant risk-free interest rate term structure if applied but shall not include the transitional deduction to technical provisions. The amount of transitional deduction to technical provisions is requested separately between rows R0290 and R0310. ITEMINSTRUCTIONSTechnical provisions calculated as a wholeC0020 to C0170/R0010Technical provisions calculated as a whole The amount of technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, regarding direct and accepted business.

This amount shall be gross of any recoverable from reinsurance contract/SPV and Finite Re related to this business. C0180/R0010Technical provisions calculated as a whole – Total Non–Life obligation The total amount of technical provisions calculated as a whole regarding direct and accepted business. This amount shall be gross of any recoverable from reinsurance contract/SPV and Finite Re related to this business. C0020 to C0170/R0050Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a wholeThe amount of recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.C0180/R0050Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP claculated as a wholeThe total amount, for all lines of business, of recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default of technical provisions calculated as a whole per each line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.Technical provisions calculated as a sum of a best estimate and a risk margin – Best estimateC0020 to C0170/R0060Best Estimate of Premium provisions, Gross, totalThe amount of best estimate for premium provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance, for each line of business regarding direct and accepted business. C0180/R0060Total Non–Life obligations, Best Estimate of Premium provisions, Gross, totalThe total amount of best estimate for premium provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance regarding direct and accepted business.C0020 to C0170/R0140Best Estimate of Premium provisions, Total recoverable from reinsurance/SPV and Finite reinsurance after the adjustment for expected losses due to counterparty default – Direct and accepted reinsurance businessThe amount of recoverable from reinsurance/SPV and Finite reinsurance after the adjustment for expected losses due to counterparty default, for each line of business regarding direct business and accepted reinsurance business.C0180/R0140Total Non–Life obligations, Best Estimate of Premium provisions, Recoverable from reinsurance/SPV and Finite reinsurance after the adjustment for expected losses due to counterparty default.The total amount of Recoverable from reinsurance/SPV and Finite reinsurance after the adjustment for expected losses due to counterparty default, referred to the best estimate for premium provisions.C0020 to C0170/R0150Net best estimate of Premium provisions – Direct and accepted reinsurance businessThe amount of net best estimate for premium provisions, for each line of business.C0180/R0150Total Non–Life obligations, Net best estimate of Premium provisionsThe total amount of net best estimate for premium provisions.C0020 to C0170/R0160Best Estimate of Claims Provisions, Gross, TotalThe amount of best estimate for Claims Provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance, for each line of business regarding direct and accepted business.C0180/R0160Total Non–Life obligations, Best Estimate of Claims Provisions, Gross, totalThe total amount of best estimate for Claims Provisions, gross of the amounts recoverable from reinsurance contracts, special purpose vehicles and finite reinsurance.

C0020 to C0170/R0240Best Estimate of Claims provisions, Total recoverable from reinsurance/SPV and Finite re after the adjustment for expected losses due to counterparty default – Direct and accepted reinsurance businessThe amount recoverable from reinsurance/SPV and Finite re after the adjustment for expected losses due to counterparty default, for each line of business regarding direct and accepted reinsurance businessC0180/R0240Total Non–Life obligations, Best Estimate of Claims Provisions, Recoverable from reinsurance/SPV and Finite re after the adjustment for expected losses due to counterparty default.The total amount of Recoverable from reinsurance/SPV and Finite re after the adjustment for expected losses due to counterparty default, referred to the Best Estimate for Claims Provisions.C0020 to C0170/R0250Net best estimate of Claims provisions – Direct and accepted reinsurance businessThe amount of net best estimate for claims provisions, for each line of business regarding direct and accepted reinsurance business.C0180/R0250Total Non–Life obligations, Net best estimate of Claims ProvisionsThe total amount of net Best Estimate for Claims Provisions.C0020 to C0170/R0260Total best estimate, Gross – Direct and accepted reinsurance businessThe amount of Total gross best estimate, for each line of business regarding direct and accepted reinsurance business.C0180/R0260Total Non–Life obligations, Total Best Estimate, GrossThe total amount of Gross Best Estimate (sum of the Premium Provision and Claims Provisions).C0020 to C0170/R0270Total best estimate, Net – Direct and accepted reinsurance businessThe amount of Total net best estimate, for each line of business regarding direct and accepted reinsurance business.C0180/R0270Total Non–Life obligations, Total Best Estimate, NetThe total amount of Net Best Estimate (sum of the Premium Provision and Claims Provisions). C0020 to C0170/R0280Technical provisions calculated as a sum of a best estimate and a risk margin – Risk marginThe amount of risk margin, as required by Directive 2009/138/EC (Article 77(3)). The risk margin is calculated to whole portfolio of (re)insurance obligations and then allocated to each single line of business, regarding direct business and accepted reinsurance business.C0180/R0280Total Non–Life obligations, Total risk marginThe total amount of risk margin, as required by Directive 2009/138/EC (Article 77(3)).Technical provisions – TotalC0020 to C0170/R0320Technical provisions, Total – Direct and accepted reinsurance businessThe total amount of gross technical provisions, for each line of business regarding direct and accepted reinsurance business, including technical provisions calculated as a whole and after the transitional deduction to technical provisions.C0180/R0320Total Non–Life obligations, Technical Provision – totalThe total amount of gross technical provisions regarding direct and accepted reinsurance business, including technical provisions calculated as a whole and after the transitional deduction to technical provisions.C0020 to C0170/R0330Technical provisions, Total – Recoverable from reinsurance contract/SPV and Finite reinsurance, after the adjustment for expected losses due to counterparty default – Direct and accepted reinsurance businessThe total amount of recoverable from reinsurance contract/SPV and Finite reinsurance, after the adjustment for expected losses due to counterparty default, for each line of business regarding direct and accepted reinsurance business.C0180/R0330Total Non–Life obligations, Recoverable from reinsurance contract/SPV and Finite re, after the adjustment for expected losses due to counterparty default – Direct and accepted reinsurance businessThe total amount of recoverable from reinsurance contract/SPV and Finite reinsurance, after the adjustment for expected losses due to counterparty default regarding direct and accepted reinsurance business.

C0020 to C0170/R0340Technical provisions, Total – Technical provisions minus recoverables from reinsurance/SPV and Finite reinsurance – Direct and accepted reinsurance businessThe total amount of net technical provisions, for each line of business regarding direct and accepted reinsurance business, including technical provisions calculated as a whole and after the transitional deduction to technical provisions.C0180/R0340Total Non–Life obligations, Technical provisions minus recoverables from reinsurance and SPV – Direct and accepted reinsurance businessThe total amount of net technical provisions regarding direct and accepted reinsurance business, including technical provisions calculated as a whole and after the transitional deduction to technical provisions. S.19.01 – Non–life insurance claims This section relates to the annual disclosure of information for individual entities. Claims development triangles show the insurer’s estimate of the cost of claims (claims paid and claims provisions under Solvency II valuation principle) and how this estimate develops over time. Undertakings are required to disclose data on an accident year or underwriting year basis, in accordance with any requirements of the National Supervisory Authority. If the National Supervisory Authority has not stipulated which to use, then the undertaking may use accident or underwriting year according to how they manage each line of business, provided that they use the same year consistently, year on year. This template shall be disclosed for the total for non–life business but split by underwriting year and accident year if different bases are used by the undertaking. The default length of run–off triangle is 10 + 1 years but the disclosure requirement is based on the undertakings’ claims development (if length of the claims settlement cycle is shorter than 10 years, undertakings are required to disclose according to the internal shorter development). Historical data, starting from the first time application of Solvency II, are required for claims paid (i.e. the complete set shall be disclosed,) but not for Best Estimate of Claims Provision. For the compilation of the historical data for claims paid the same approach concerning the length of triangle for the on–going disclosure will be applied (i.e. the shorter between 10 + 1 years and the undertakings’ claims settlement cycle). ITEMINSTRUCTIONSZ0020Accident year or Underwriting year Disclose the standard used by the undertakings for disclosing of claims development. One of the options from the following closed list shall be used: 1 – Accident year 2 – Underwriting year C0010 to C0110/R0100 to R0250Gross Claims Paid (non–cumulative) –Triangle The Gross Claims Paid, net of salvage and subrogation, excluding expenses, in a triangle showing the developments of the gross claims payment already made: for each of the accident/underwriting years from N–9 (and prior) and all previous reporting periods to – including – N (last reporting year) report the payments already made corresponding at each development year (which is the delay between the accident/underwriting date and the payment date).

The data are in absolute amount, non–cumulative and undiscounted. C0170/R0100 to R0260Gross Claims Paid (non-cumulative) – In current year Total Current year reflects the last diagonal (all data referred to last reporting year) from R0100 to R0250. R0260 is the total of R0100 to R0250. C0180/R0100 to R0260Gross Claims Paid – Sum of years (cumulative)Total Sum of years contains the sum of all data in rows (sum of all payments referred to the accident/underwriting year), including total.C0200 to C0300/R0100 to R0250Gross undiscounted Best Estimate Claims Provisions – Triangle Triangles of undiscounted best estimate of claims provisions, gross of reinsurance for each of the accident/underwriting years from N–9 (and prior) and all previous reporting periods to – including – N (last reporting year). The best estimate for claims provision relates to claims events occurred before or at the valuation date, whether the claims arising from these events have been reported or not. The data are in absolute amount, non–cumulative and undiscounted, net of salvage and subrogation and excluding any expenses as well as any future premiums. C0360/R0100 to R0260Gross Best Estimate Claims Provisions – Year end (discounted data) Total Year end reflects the last diagonal but on a discounted basis (all data referred to last reporting year) from R0100 to R0250. R0260 is the total of R0100 to R0250. S.22.01 – Impact of long term guarantees measures and transitionals General comments: This template relates to the annual disclosure of information for individual entities. This template is relevant when at least one long term guarantee measure or transitional is used by the undertaking. This template shall reflect the impact on the financial positions when no transitional is used and each LTG measures or transitional is set to zero. For that purpose, a step–by–step approach should be followed taking out each transitional and LTG measure one by one and without recalculating the impact of the remaining measures after each step. The impacts need to be disclosed positive if they increase the amount of the item being disclosed and negative if they decrease the amount of the item (e.g. if amount of SCR increases or if amount of Own Funds increases then positive values should be disclosed). ITEMINSTRUCTIONSC0010/R0010Amount with Long Term Guarantee measures and transitionals – Technical ProvisionsTotal amount of gross technical provisions including long term guarantee measures and transitional measuresC0030/R0010Impact 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. C0050/R0010Impact 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. C0070/R0010Impact 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. C0090/R0010Impact 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. C0010/R0020Amount with Long Term Guarantee measures and transitionals – Basic own fundsTotal amount of basic own funds calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures C0030/R0020Impact of transitional on technical provisions – Basic own funds Amount of the adjustment to the Basic own funds due to the application of the transitional deduction to technical provisions. It shall be the difference between the basic own funds calculated considering technical provisions without transitional deduction to technical provisions and the basic own fundes calculated considering technical provisions with long term guarantee (LTG) and transitional measures. C0050/R0020Impact 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. C0070/R0020Impact 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.

C0090/R0020Impact 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. C0010/R0050Amount with Long Term Guarantee measures and transitionals – Eligible own funds to meet Solvency Capital RequirementTotal amount of eligible own funds to meet SCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures. C0030/R0050Impact of transitional on technical provisions – Eligible own funds to meet Solvency Capital Requirement Amount of the adjustment to the eligible own funds to meet SCR due to the application of the transitional deduction to technical provisions. It shall be the difference between the eligible own funds to meet SCR calculated considering technical provisions without transitional deduction to technical provisions and the eligible own funds to meet the SCR calculated considering technical provisions with LTG and transitional measures. C0050/R0050Impact of transitional on interest rate – Eligible own funds to meet Solvency Capital Requirement 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. C0070/R0050Impact of volatility adjustment set to zero – Eligible own funds to meet Solvency Capital Requirement 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. C0090/R0050Impact of matching adjustment set to zero – Eligible own funds to meet Solvency Capital Requirement 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. C0010/R0090Amount with Long Term Guarantee measures and transitionals – Solvency Capital RequirementTotal amount of SCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures C0030/R0090Impact of transitional on technical provisions – Solvency Capital Requirement Amount of the adjustment to the SCR due to the application of the transitional deduction to technical provisions. It shall be the difference between the SCR calculated considering technical provisions without transitional deduction to technical provisions and the SCR calculatedconsidering technical provisions with LTG and transitional measures. C0050/R0090Impact of transitional on interest rate – Solvency Capital Requirement 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. C0070/R0090Impact of volatility adjustment set to zero – Solvency Capital Requirement 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. C0090/R0090Impact of matching adjustment set to zero – Solvency Capital Requirement 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. C0010/R0100Amount with Long Term Guarantee measures and transitionals – Eligible own funds to meet Minimum Capital RequirementTotal amount of eligible own funds to meet MCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures. C0030/R0100Impact of transitional on technical provisions – Eligible own funds to meet Minimum Capital Requirement

Amount of the adjustment to the eligible own funds to meet MCR due to the application of the transitional deduction to technical provisions. It shall be the difference between the eligible own funds to meet MCR calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures. C0050/R0100Impact of transitional on interest rate – Eligible own funds to meet Minimum Capital Requirement 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. C0070/R0100Impact of volatility adjustment set to zero – Eligible own funds to meet Minimum Capital Requirement 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. C0090/R0100Impact of matching adjustment set to zero – Eligible own funds to meet Minimum Capital Requirement 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. C0010/R0110Amount with Long Term Guarantee measures and transitionals – Minimum Capital RequirementTotal amount of MCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures. C0030/R0110Impact of transitional on technical provisions – Minimum Capital Requirement Amount of the adjustment to the MCR due to the application of the transitional deduction to technical provisions. It shall be the difference between the MCR calculated considering technical provisions without transitional deduction to technical provisions and considering technical provisions with LTG and transitional measures. C0050/R0110Impact 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. C0070/R0110Impact 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. C0090/R0110Impact 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. S.23.01 – Own Funds General comments: This section relates to the annual disclosure of information for individual entities. ITEMINSTRUCTIONSBasic own funds before deduction for participations in other financial sector as laid down in Article 68 of Delegated Regulation (EU) 2015/35R0010/C0010Ordinary share capital (gross of own shares) – totalThis is the total ordinary share capital, both held directly and indirectly (before deduction of own shares). This is the total ordinary share capital of the undertaking that fully satisfies the criteria for Tier 1 or Tier 2 items. Any ordinary share capital that does not fully satisfy the criteria shall be treated as preference shares capital and classified accordingly notwithstanding their description or designation. R0010/C0020Ordinary share capital (gross of own shares) – tier 1 unrestrictedThis is the amount of paid up ordinary share capital that meets unrestricted Tier 1 criteria.R0010/C0040Ordinary share capital (gross of own shares) – tier 2This is the amount of called up ordinary share capital that meets the criteria for Tier 2.R0030/C0010Share premium account related to ordinary share capital – totalThe total share premium account related to ordinary share capital of the undertaking that fully satisfies the criteria for Tier 1 or Tier 2 items.R0030/C0020Share premium account related to ordinary share capital – tier 1 unrestrictedThis is the amount of the share premium account related to ordinary shares that meets the criteria for Tier 1 unrestricted because it relates to ordinary share capital treated as unrestricted Tier 1.R0030/C0040Share premium account related to ordinary share capital – tier 2This is the amount of the share premium account related to ordinary shares that meets the criteria for Tier 2 because it relates to ordinary share capital treated as Tier 2.R0040/C0010Initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings – totalThe initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that fully satisfies the criteria for Tier 1 or Tier 2 items.R0040/C0020Initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings – tier 1 unrestrictedThis is the amount of the initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that meets the criteria for Tier 1 unrestricted.R0040/C0040Initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings – tier 2This is the amount of the initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that meetsTier 2 criteria.

R0050/C0010Subordinated mutual member accounts – totalThis is the total amount of subordinated mutual member accounts that fully satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items.R0050/C0030Subordinated mutual member accounts – tier 1 restrictedThis is the amount of subordinated mutual member accounts that meet the criteria for Tier 1 restricted.R0050/C0040Subordinated mutual member accounts – tier 2This is the amount of subordinated mutual member accounts that meet the criteria for Tier 2.R0050/C0050Subordinated mutual member accounts – tier 3This is the amount of subordinated mutual member accounts that meet the criteria for Tier 3.R0070/C0010Surplus funds – totalThis is the total amount of surplus funds that fall under Article 91(2) of Directive 2009/138/EC.R0070/C0020Surplus funds – tier 1 unrestrictedThese are the surplus funds that fall under Article 91(2) of Directive 2009/138/EC and that meet the criteria for Tier 1, unrestricted items.R0090/C0010Preference shares – totalThis is the total amount of preference shares issued by the undertaking that fully satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items.R0090/C0030Preference shares – tier 1 restrictedThis is the amount of the preference shares issued by the undertaking that meet the criteria for Tier 1 restricted.R0090/C0040Preference shares – tier 2This is the amount of the preference shares issued by the undertaking that meet the criteria for Tier 2.R0090/C0050Preference shares – tier 3This is the amount of the preference shares issued by the undertaking that meet the criteria for Tier 3.R0110/C0010Share premium account related to preference shares – totalThe total share premium account related to preference shares capital of the undertaking that fully satisfies the criteria for Tier 1 restricted, Tier 2 or Tier 3 items.R0110/C0030Share premium account related to preference shares – tier 1 restrictedThis is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 1 restricted items because it relates to preference shares treated as Tier 1 restricted items. R0110/C0040Share premium account related to preference shares – tier 2This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 2 because it relates to preference shares treated as Tier 2.R0110/C0050Share premium account related to preference shares – tier 3This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 3 because it relates to preference shares treated as Tier 3.R0130/C0010Reconciliation reserve – totalThe total reconciliation reserve represents reserves (e.g. retained earnings), net of adjustments (e.g. ring–fenced funds). It results mainly from differences between accounting valuation and valuation as referred to in Article 75 of Directive 2009/138/EC.R0130/C0020Reconciliation reserve – tier 1 unrestrictedThe reconciliation reserve represents reserves (e.g. retained earnings), net of adjustments (e.g. ring–fenced funds). It results mainly from differences between accounting valuation and valuation as referred to in Directive 2009/138/EC.R0140/C0010Subordinated liabilities – totalThis is the total amount of subordinated liabilities issued by the undertaking.R0140/C0030Subordinated liabilities – tier 1 restrictedThis is the amount of subordinated liabilities issued by the undertaking that meet the criteria for Tier 1 restricted items.R0140/C0040Subordinated liabilities – tier 2This is the amount of subordinated liabilities issued by the undertaking that meet the criteria for Tier 2.R0140/C0050Subordinated liabilities – tier 3This is the amount of subordinated liabilities issued by the undertaking that meet the criteria for Tier 3.R0160/C0010An amount equal to the value of net deferred tax assets – totalThis is the total amount of net deferred tax assets of the undertaking.

R0160/C0050An amount equal to the value of net deferred tax assets – tier 3This is the amount of net deferred tax assets of the undertaking that meet the tier 3 classification criteria. Net deferred taxes should appear if there is an excess of deferred tax assets over the deferred tax liabilities. If the deferred tax liabilities are higher than the deferred tax assets, then the net deferred tax assets should be equal to 0.R0180/C0010Other own fund items approved by the supervisory authority as basic own funds not specified aboveThis is the total of basic own fund items not identified above and that received supervisory approval.R0180/C0020Other own fund items approved by the supervisory authority as basic own funds not specified above – tier 1 unrestrictedThis is the amount of basic own fund items not identified above that meet Tier 1 unrestricted criteria and that received supervisory approval.R0180/C0030Other own fund items approved by the supervisory authority as basic own funds not specified above – Tier 1 restrictedThis is the amount of basic own fund items not identified above which meet the criteria for Tier 1, restricted items and that received supervisory approval.R0180/C0040Other own fund items approved by the supervisory authority as basic own funds not specified above – tier 2This is the amount of basic own fund items not identified above that meet the criteria for Tier 2 and that received supervisory approval.R0180/C0050Other own fund items approved by the supervisory authority as basic own funds not specified above – tier 3This is the amount of basic own fund items not identified above that meet the criteria for Tier 3 and that received supervisory approval. Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own fundsR0220/C0010Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds – total This is the total amount of own funds items from financial statements that are not represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds. These own fund items are either: (a) items that appear in the lists of own fund items, but fail to meet the classification criteria or the transitional provisions; or (b) items intended to perform the role of own funds that are not on the list of own fund items and have not been approved by the supervisory authority, and do not appear on the balance sheet as liabilities. Subordinated liabilities which do not count as basic own funds shall not be disclosed here, but on the balance sheet (template S.02.01) as subordinated liabilities that do not count as basic own funds. DeductionsR0230/C0010Deduction for participations in financial and credit institutions – totalThis is the total deduction for participations in financial and credit institutions in accordance with Article 68 of Delegated Regulation (EU) 2015/35R0230/C0020Deduction for participations in financial and credit institutions – tier 1 unrestrictedThis is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 1 unrestricted in accordance with Article 68 of Delegated Regulation (EU) 2015/35.R0230/C0030Deduction for participations in financial and credit institutions – tier 1 restrictedThis is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 1 restricted in accordance with Article 68 of Delegated Regulation (EU) 2015/35.R0230/C0040Deduction for participations in financial and credit institutions – tier 2This is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 2 in accordance with Article 68 of Delegated Regulation (EU) 2015/35.R0230/C0050Deductions for participations in financial and credit institutions – tier 3This is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 3 in accordance with Article 68 of Delegated Regulation (EU) 2015/35.

Total basic own funds after deductionsR0290/C0010Total basic own funds after deductionsThis is the total amount of basic own fund items after deductions.R0290/C0020Total basic own funds after deductions – tier 1 unrestrictedThis is the amount of basic own fund items after deductions that meet the criteria for Tier 1 unrestricted items.R0290/C0030Total basic own funds after deductions – tier 1 restrictedThis is the amount of basic own fund items after adjustments that meet the criteria for Tier 1 restricted items.R0290/C0040Total basic own funds after deductions – tier 2This is the amount of basic own fund items after adjustments that meet the criteria for Tier 2.R0290/C0050Total basic own funds after deductions – tier 3This is the amount of basic own fund items after adjustments that meet the criteria for Tier 3.Ancillary own fundsR0300/C0010Unpaid and uncalled ordinary share capital callable on demand – totalThis is the total amount of issued ordinary share capital that has not been called up or paid up but that is callable on demand.R0300/C0040Unpaid and uncalled ordinary share capital callable on demand – tier 2This is the amount of issued ordinary share capital that has not been called up or paid up but that is callable on demand that meets the criteria for Tier 2.R0310/C0010Unpaid and uncalled initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual – type undertakings, callable on demand–totalThis is the total amount of initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that has not been called up or paid up but that is callable on demand. R0310/C0040Unpaid and uncalled initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings, callable on demand – tier 2This is the amount of initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that has not been called up or paid up but that is callable on demand that meets the criteria for Tier 2.R0320/C0010Unpaid and uncalled preference shares callable on demand – totalThis is the total amount of preference shares that have not been called up or paid up but that are callable on demand.R0320/C0040Unpaid and uncalled preference shares callable on demand – tier 2This is the amount of preference shares that have not been called up or paid up but that are callable on demand that meet the criteria for Tier 2.R0320/C0050Unpaid and uncalled preference shares callable on demand – tier 3This is the amount of preference shares that have not been called up or paid up but that are callable on demand that meet the criteria for Tier 3R0330/C0010A legally binding commitment to subscribe and pay for subordinated liabilities on demand – totalThis is the total amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand.R0330/C0040A legally binding commitment to subscribe and pay for subordinated liabilities on demand – tier 2This is the amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand that meet the criteria for Tier 2.R0330/C0050A legally binding commitment to subscribe and pay for subordinated liabilities on demand – tier 3This is the amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand that meet the criteria for Tier 3.

R0340/C0010Letters of credit and guarantees under Article 96 point (2) of Directive 2009/138/EC– totalThis is the total amount of letters of credit and guarantees that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC.R0340/C0040Letters of credit and guarantees under Article 96 point (2) of Directive 2009/138/EC– tier 2This is the amount of letters of credit and guarantees that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC that meet the criteria for Tier 2.R0350/C0010Letters of credit and guarantees other than under Article 96 point (2) of Directive 2009/138/EC– totalThis is the total amount of letters of credit and guarantees that satisfy criteria for Tier 2 or Tier 3, other than those that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC.R0350/C0040Letters of credit and guarantees other than under Article 96 point (2) of Directive 2009/138/EC – tier 2This is the amount of letters of credit and guarantees that meet the criteria for Tier 2, other than those which are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC.R0350/C0050Letters of credit and guarantees other than under Article 96 point (2) of Directive 2009/138/EC– tier 3This is the amount of letters of credit and guarantees that meet the criteria for Tier 3, other than those which are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC.R0360/C0010Supplementary members calls under first subparagraph of Article 96 point (3) of Directive 2009/138/EC– totalThis is the total amount of any future claims which mutual or mutual–type associations of ship owners with variable contributions solely insuring risks listed in classes 6, 12 and 17 in Part A of Annex I may have against their members by way of a call for supplementary contributions, within the following 12 months.R0360/C0040Supplementary members calls under first subparagraph of Article 96 point (3) of Directive 2009/138/EC – tier 2This is the amount of any future claims which mutual or mutual–type associations of ship owners with variable contributions solely insuring risks listed in classes 6, 12 and 17 in Part A of Annex I may have against their members by way of a call for supplementary contributions, within the following 12 months. R0370/C0010Supplementary members calls – other than under first subparagraph of Article 96 point (3) of Directive 2009/138/ECThis is the total amount of any future claims which mutual or mutual–type associations with variable contributions may have against their members by way of a call for supplementary contributions, within the following 12 months, other than those described in the first subparagraph of Article 96 point (3) of Directive 2009/138/EC.R0370/C0040Supplementary members calls – other than under first subparagraph of Article 96 point (3) of Directive 2009/138/EC – tier 2This is the amount of any future claims which mutual or mutual–type associations of with variable contributions may have against their members by way of a call for supplementary contributions within the following 12 months, other than those described in the first subparagraph of Article 96 point (3) of Directive 2009/138/EC that meet the criteria for Tier 2.R0370/C0050Supplementary members calls – other than under first subparagraph of Article 96 point (3) of Directive 2009/138/EC – tier 3This is the amount of any future claims which mutual or mutual–type associations with variable contributions may have against their members by way of a call for supplementary contributions within the following 12 months, other than those described in the first subparagraph of Article 96 point (3) of the Framework Directive 2009/138/EC that meet the criteria for Tier 3.R0390/C0010Other ancillary own funds – totalThis is the total amount of other ancillary own funds.R0390/C0040Other ancillary own funds – tier 2This is the amount of other ancillary own funds that meet criteria for Tier 2.R0390/C0050Other ancillary own funds – tier 3This is the amount of other ancillary own funds that meet criteria for Tier 3.R0400/C0010Total ancillary own fundsThis is the total amount of ancillary own fund items.R0400/C0040Total ancillary own funds tier 2This is the amount of ancillary own fund items that meet the criteria for Tier 2.R0400/C0050Total ancillary own funds – tier 3This is the amount of ancillary own fund items that meet the criteria for Tier 3.Available and eligible own fundsR0500/C0010Total available own funds to meet the SCRThis is the sum of all basic own fund items and ancillary own fund items that meet the tier 1, tier 2 and tier 3 criteria and that are therefore available to meet the SCR.

R0500/C0020Total available own funds to meet the SCR – tier 1 unrestrictedThis the sum of all basic own fund items that meet the criteria to be included in Tier 1 unrestricted items and that are therefore available to meet the SCR.R0500/C0030Total available own funds to meet the SCR – tier 1 restrictedThis the sum of all basic own fund items that meet the criteria to be included in Tier 1 restricted items and that are therefore available to meet the SCR.R0500/C0040Total available own funds to meet the SCR – tier 2This is the sum of all basic own fund items, after adjustments, and ancillary own fund items that meet the criteria to be included in Tier 2 and that are therefore available to meet the SCR.R0500/C0050Total available own funds to meet the SCR – tier 3This is the sum of all basic own fund items, after adjustments, and ancillary own fund items that meet the criteria to be included in Tier 3 and that are therefore available to meet the SCR.R0510/C0010Total available own funds to meet the MCRThis is the sum of all basic own fund items, after adjustments, that meet the tier 1 and tier 2 criteria and that are therefore available to meet the MCR.R0510/C0020Total available own funds to meet the MCR – tier 1 unrestrictedThis is the sum of all basic own fund items, after adjustments, that meet the criteria to be included in Tier 1 unrestricted items and that are therefore available to meet the MCR.R0510/C0030Total available own funds to meet the MCR – tier 1 restrictedThis is the sum of all basic own fund items, after adjustments, that meet the criteria to be included in Tier 1 restricted items and that are therefore available to meet the MCR.R0510/C0040Total available own funds to meet the MCR – tier 2This is the sum of all basic own fund items, after adjustments, that meet the criteria to be included in Tier 2 and that are therefore available to meet the MCR.R0540/C0010Total eligible own funds to meet the SCRThis is the total amount of available own funds that are eligible to cover the solvency capital requirement (SCR).R0540/C0020Total eligible own funds to meet the SCR – tier 1 unrestrictedThis is the amount of unrestricted Tier 1 own fund items that are eligible to meet the SCR.R0540/C0030Total eligible own funds to meet the SCR – tier 1 restrictedThis is the amount of restricted Tier 1 own fund items that are eligible to meet the SCR. R0540/C0040Total eligible own funds to meet the SCR – tier 2This is the amount of Tier 2 own fund items that are eligible to meet the SCR.R0540/C0050Total eligible own funds to meet the SCR – tier 3This is the amount of Tier 3 own fund items that are eligible to meet the SCR.R0550/C0010Total eligible own funds to meet the MCRThis is the total amount of own fund items that are eligible to meet the MCR.R0550/C0020Total eligible own funds to meet the MCR – tier 1 unrestrictedThis is the amount of unrestricted Tier 1 own fund items that are eligible to meet the MCR.R0550/C0030Total eligible own funds to meet the MCR – tier 1 restrictedThis is the amount of restricted Tier 1 own fund items that are eligible to meet the MCR.R0550/C0040Total eligible own funds to meet the MCR – tier 2This is the amount of Tier 2 basic own fund items that are eligible to meet the MCR.R0580/C0010SCRThis is the total SCR of the undertaking as a whole and shall correspond to the SCR disclosed on the relevant SCR template.R0600/C0010MCRThis is the MCR of the undertaking and shall correspond to the total MCR disclosed in the relevant MCR template.R0620/C0010Ratio of eligible own funds to SCRThis is the solvency ratio calculated as the total eligible own funds to meet the SCR divided by the SCR amount.R0640/C0060Ratio of eligible own funds to MCRThis is the MCR ratio calculated as the total eligible own funds to meet the MCR divided by the MCR amount.Reconciliation ReserveR0700/C0060Excess of assets over liabilitiesThis is the excess of assets over liabilities as disclosed in the Solvency 2 balance sheet.

R0710/C0060Own shares (held directly and indirectly)This is the amount of own shares held by the undertaking, both directly and indirectly.R0720/C0060Foreseeable dividends, distributions and charges These are the dividends, distributions and charges foreseeable by the undertaking. As soon as a dividend is foreseeable it is considered in full in the quarterly reporting. As soon as a dividend is foreseeable, the full amount of dividend shall be included in the quarterly reporting at one time, which means that it shall not be added incrementally from quarter to quarter. A dividend is foreseeable when the payment becomes likely considering the dividend payment history of the company, the business development throughout the year, the reference date of the assessment and, where appropriate, other relevant circumstances. The dividend shall be reported as foreseeable until it has been approved at the annual general meeting (not until it has been paid). R0730/C0060Other basic own fund itemsThese are the basic own fund items included in Article 69, points (a)(i) to (v), of Delegated Regulation (EU) 2015/35, and Articles 72(a) and 76(a) of that Regulation, as well as those basic own fund items approved by the supervisory authority in accordance with Article 79 of that Regulation.R0740/C0060Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced fundsThis is the total amount of the adjustment to the reconciliation reserve due to the existence of restricted own fund items in respect of ring–fenced funds and matching portfolios.R0760/C0060Reconciliation reserve – totalThis the reconciliation reserve of the undertaking, before deduction for participations in other financial sector as laid down in Article 68 of Delegated Regulation (EU) 2015/35.R0770/C0060Expected profits included in future premiums (EPIFP) – Life businessThe reconciliation reserve includes an amount of the excess of assets over liabilities that corresponds to the expected profit in future premiums (EPIFP). This cell represents that amount gross of reinsurance and taxes (i.e. without considering their impact) for the life business of the undertaking. R0780/C0060Expected profits included in future premiums (EPIFP) – Non– life businessThe reconciliation reserve includes an amount of the excess of assets over liabilities that corresponds to the expected profit in future premiums (EPIFP). This cell represents that amount gross of reinsurance and taxes (i.e. without considering their impact) for the non–life business of the undertaking.R0790/C0060Total Expected profits included in future premiums (EPIFP)This is the total amount calculated as expected profits included in future premiums. S.25.01 – Solvency Capital Requirement – for undertakings on Standard Formula General comments: This section relates to the annual disclosure of information for individual entities. Guidelines EIOPA-BoS-14/177 of 2 February 2015 on the loss-absorbing capacity of technical provisions and deferred taxes (https://eiopa.europa.eu/publications/eiopa-guidelines/guidelines-on-the-loss-absorbing-capacity-of-technical-provisions-and-deferred-taxes).

ITEMINSTRUCTIONSR0010–R0050/C0110Gross solvency capital requirement Amount of the gross capital charge for each risk module, as calculated using the standard formula. The difference between the net and the gross SCR is the consideration of the future discretionary benefits as laid down in Article 206 of Delegated Regulation (EU) 2015/35. This amount shall fully consider diversification effects as laid down in 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. R0060/C0110Gross solvency capital requirement – Diversification Amount of the diversification effects between Basic SCR of gross risk modules, including diversification within each risk module, due to the application of the correlation matrix defined in Annex IV of Directive 2009/138/EC. This amount should be disclosed as a negative value. R0070/C0110Gross solvency capital requirement – Intangible assets riskThe future discretionary benefits referred to in Article 205 of Delegated Regulation (EU) 2015/35 for intangible assets risk is zero under standard formula. R0100/C0110Gross solvency capital requirement – Basic Solvency Capital Requirement Amount of the basic solvency capital requirements, before the consideration of future discretionary benefits in accordance with Article 205 of Delegated Regulation (EU) 2015/35, as calculated using the standard formula. This amount shall fully consider the diversification effects referred to in Article 304 of Directive 2009/138/EC. This cell includes the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level. This amount shall be calculated as a sum of the gross capital charges for each risk module within the standard formula, including adjustment for diversification effect within standard formula R0030/C0090USP – Life underwriting risk Identifies which undertaking specific parameters have been used in each risk module. One of the options on the following closed list should be used: Increase in the amount of annuity benefits None R0040/C0090USP – Health underwriting risk Identifies which undertaking specific parameters have been used in each risk module. At least one of the options on the following closed list shall be used: Increase in the amount of annuity benefits Standard deviation for NSLT health premium risk referred to in Title I Chapter V Section 12 of Delegated Regulation (EU) 2015/35 Standard deviation for NSLT health gross premium risk referred to in Title I Chapter V Section 12 of Delegated Regulation (EU) 2015/35 Adjustment factor for non–proportional reinsurance Standard deviation for NSLT health reserve risk referred to in Title I Chapter V Section 12 of Delegated Regulation (EU) 2015/35 None If more than one specific parameter is used, report them separated by comas. R0050/C0090USP – Non life underwriting risk Identifies which undertaking specific parameters have been used in each risk module. At least one of the options on the following closed list should be used:

Standard deviation for non–life premium risk Standard deviation for non–life gross premium risk Adjustment factor for non–proportional reinsurance Standard deviation for non–life reserve risk None R0010, R0030, R0040, R0050/C0120Simplifications Identifies the risk sub–modules of each risk module for which a simplified calculation method has been used. If simplified calculation methods for more than one risk sub–module have been used within one risk module, report them separated by comas. Calculation of Solvency Capital RequirementR0130/C0100Operational riskAmount of the capital requirements for operational risk module as calculated using the standard formula.R0140/C0100Loss–absorbing capacity of technical provisionsAmount of the adjustment for loss–absorbing capacity of technical provisions calculated in accordance with the standard formula. This amount should be disclosed as a negative value.R0150/C0100Loss–absorbing capacity of deferred taxes Amount of the adjustment for loss–absorbing capacity of deferred taxes calculated in accordance with the standard formula. This amount should be disclosed as a negative value. R0160/C0100Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/ECAmount of the capital requirement, calculated in accordance with the rules stated in Article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under Article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be disclosed only during the transitional period.R0200/C0100Solvency capital requirement excluding capital add–onAmount of the total diversified SCR before any capital add–on. R0210/C0100Capital add–on already set Amount of capital add–on set by the NSA at the reporting reference date. It does not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data. During the transitional phase, this item shall only be disclosed if the Member State decided it to be compulsory in accordance with Article 51(2) of Directive 2009/138/EC. Otherwise, the amount of the capital add–on should be split among the nSCR of the risk modules. The precise procedure should be previously agreed with the NSA. R0211/C0100of which, capital add–ons already set – Article 37(1) Type aAmount of capital add–on set by the NSA by the reporting reference date. It does not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.R0212/C0100of which, capital add–ons already set – Article 37(1) Type bAmount of capital add–on set by the NSA by the reporting reference date. It does not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.R0213/C0100of which, capital add–ons already set – Article 37(1) Type cAmount of capital add–on set by the NSA by the reporting reference date. It does not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.R0214/C0100of which, capital add–ons already set – Article 37(1) Type dAmount of capital add–on that set by the NSA by the reporting reference date. It does not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.R0220/C0100Solvency capital requirementAmount of the Solvency Capital Requirement.Other information on SCRR0400/C0100Capital requirement for duration–based equity risk sub–moduleAmount of the capital requirement for duration–based equity risk sub–module.R0410/C0100Total amount of notional Solvency Capital Requirements for remaining partAmount of the notional SCRs of remaining part when undertaking has RFF.

R0420/C0100Total amount of Notional Solvency Capital Requirements for ring-fenced fundsAmount of the sum of notional SCRs of all ring–fenced funds when undertaking has RFF (other than those related to business operated in accordance with Article 4 of Directive 2003/41/EC (transitional)).R0430/C0100Total amount of Notional Solvency Capital Requirements for matching adjustment portfoliosAmount of the sum of notional SCRs of all matching adjustment portfolios.R0440/C0100Diversification effects due to RFF nSCR aggregation for Article 304 Amount of the adjustment for a diversification effect between ring–fenced funds (RFF) under Article 304 of Directive 2009/138/EC and the remaining part. It shall be equal to the difference between the sum of the nSCR for each RFF/matching adjustment portfolio (MAP)/remaining part (RP) and the total SCR. Approach to tax rateR0590/C0109Approach based on average tax rate One of the options in the following closed list shall be used: 1 – Yes 2 – No 3 – Not applicable as LAC DT is not used (in this case R0640 to R0690 are not applicable) See EIOPA Guidelines on loss-absorbing capacity of technical provisions and deferred taxes (EIOPA-BoS-14/177) Calculation of adjustment for loss-absorbing capacity of deferred taxesR0640/C0130LAC DTAmount of loss-absorbing capacity of deferred taxes, as defined in Article 207 of Delegated Regulation (EU) 2015/35. The LAC amount of this cell should be the same as the value in the cell R0150/C0100 in S.25.01.R0650/C0130LAC DT justified by reversion of deferred tax liabilitiesAmount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35 justified by reversion of deferred tax liabilitiesR0660/C0130LAC DT justified by reference to probable future taxable economic profitAmount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35 justified by reference to probable future taxable economic profit R0670/C0130LAC DT justified by carry back, current yearAmount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of the losses allocated to the next year.R0680/C0130LAC DT justified by carry back, future yearsAmount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of losses allocated to the years after next year.R0690/C0130Maximum LAC DTMaximal amount of LAC DT that could be available, before the assessment whether the increase in net deferred tax assets can be used for the purposes of the adjustment, as provided for in Article 207(2) of Delegated Regulation (EU) 2015/35 S.25.05 – Solvency Capital Requirement – for undertakings using an internal model (partial or full) General comments: This Annex contains instructions in relation to the templates included in Annex I of this Regulation. The first column of the following table identifies the items to be reported by identifying the columns and lines as shown in the template in Annex I.

This Annex relates to opening and annual submission of information for individual entities, ring fenced-funds, matching adjustment portfolios and remaining part. This template shall be reported based on availability according to the internal model architecture and risk profile when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities and insurance and reinsurance undertakings. The purpose of this template is to collect data on an aggregate level and show diversification benefits between separate risk modules. All values shall be reported before any tax effects unless otherwise stated. For undertakings using a partial internal model all rows for C0010 refer to the 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 reported as a separate component it should be the amount of the loss-absorbing capacity (these amounts should be reported 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. These amounts shall fully consider the diversification effects referred to in Article 304 of Directive 2009/138/EC, where applicable. Where applicable, these cells shall not include the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level. For the undertakings, reporting at the level of the whole undertaking, under a partial internal model to which the adjustment due to the aggregation of the nSCR of RFF/MAP is applicable, where the entity has MAP or RFF (except those under the scope of Article 304 of Directive 2009/138/EC) the nSCR at risk module level and the loss-absorbing capacity (LAC) of technical provisions and deferred taxes to be reported shall be calculated as follows: where the undertaking applies the full adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level: the nSCR shall be calculated as if no RFF and the LAC shall be calculated as the sum of the LAC across all RFF/MAP and remaining part; where the undertaking applies the Simplification at risk sub-module level to aggregate the nSCR of the RFF/MAP at entity level, the nSCR and LAC shall be calculated considering a direct summation at sub-module level method; where the undertaking applies the Simplification at risk module level to aggregate the nSCR of the RFF/MAP at entity level, the nSCR and LAC shall be calculated considering a direct summation at module level method. ITEMINSTRUCTIONSC0010/R0020Total diversification

Amount of the diversification effects between risk modules. This amount shall be reported as a negative value. This is part of the minimum dataset that shall be publicly disclosed. C0010/R0030Total diversified risk before tax Diversified capital charges before tax. This is part of the minimum dataset that shall be publicly disclosed. C0010/R0040Total diversified risk after tax Diversified capital charges after tax. This is part of the minimum dataset that shall be publicly disclosed. C0010/R0070Total market & credit risk Same as S.26.08.01 C0010/R0070 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0080Market & Credit risk – diversified Same as S.26.08.01 C0010/R0080 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0190Credit event risk not covered in market & credit risk Same as S.26.08.01 C0010/R0190 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0200Credit event risk not covered in market & credit risk – diversified Same as S.26.08.01 C0010/R0200 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0270Total Business risk Same as S.26.08.01 C0010/R0270 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0280Total Business risk – diversified Same as S.26.08.01 C0010/R0280 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0310Total Net Non-life underwriting risk Same as S.26.08.01 C0010/R0310 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0320Total Net Non-life underwriting risk – diversified Same as S.26.08.01 C0010/R0320 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0400Total Life & Health underwriting risk Same as S.26.08.01 C0010/R0400 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0410Total Life & Health underwriting risk – diversified Same as S.26.08.01 C0010/R0410 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0480Total Operational risk Same as S.26.08.01 C0010/R0480 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0490Total Operational risk – diversified Same as S.26.08.01 C0010/R0490 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0500Other risk Same as S.26.08.01 C0010/R0500 This is part of the minimum dataset that shall be publicly disclosed. C0070/R0020 to R0080, R0190 to R0200, R0270, R0280, R0310, R0320, R0400, R0410, R0510, R0520, R0530Amount modelled For each component this cell represents the amount calculated in accordance with the partial internal model. This column is not relevant for full internal model. C0090/R0020 to R0080, R0190 to R0200, R0270, R0280, R0310, R0320, R0400, R0410, R0510, R0520, R0530USP For those components calculated in accordance with the standard formula where undertaking specific parameters have been applied, one of the following options shall be used: For life underwriting risk:

Increase in the amount of annuity benefits None For health underwriting risk: Increase in the amount of annuity benefits Standard deviation for NSLT health premium risk Standard deviation for NSLT health gross premium risk Adjustment factor for non–proportional reinsurance Standard deviation for NSLT health reserve risk None For non–life underwriting risk: Standard deviation for non–life premium risk Standard deviation for non–life gross premium risk Adjustment factor for non–proportional reinsurance Standard deviation for non–life reserve risk None In any case, if more than one specific parameter is used, report them separated by comas. This column is not relevant for full internal model. C0120/R0020 to R0080, R0190 to R0200, R0270, R0280, R0310, R0320, R0400, R0410, R0510, R0520, R0530Simplifications For those components calculated in accordance with the standard formula where simplifications have been applied, the risk sub–modules of each risk module for which a simplified calculation method has been used should be identified. If simplified calculation methods for more than one risk sub–module have been used within one risk module, report them separated by comas. This column is not relevant for full internal model. R0110/C0100Total undiversified componentsSum of all components. R0060/C0100Diversification The total amount of the diversification among components reported in C0030. This amount does not include diversification effects inside each component, which shall be embedded in the values reported in C0030. This amount should be reported as negative value. R0120/C0100Adjustment due to RFF/MAP nSCR aggregation When applicable, adjustment to correct the bias on SCR calculation due to aggregation of RFF/MAP nSCR at risk module level. Applicable only for partial internal models. R0160/C0100Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/ECAmount of the capital requirement, calculated in accordance with the rules stated in Art. 17 of Directive 2003/41/EC, for ring-fenced funds relating to pension business operated under Art. 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be reported only during the transitional period.R0200/C0100Solvency capital requirement, excluding capital add-onsAmount of the total diversified SCR before any capital add-on.R0210/C0100Capital add–ons already setAmount of capital add–on that had been set at the reporting reference date. It doesnot include capital add–ons set between that date and the submission of the data to the supervisory authority.R0211/C0100of which, capital add-ons already set – Article 37(1) of Directive 2009/138/EC – Type (a)Amount of type (a) capital add-on calculated in accordance with Article 37(1) of Directive 2009/138/EC and that had been set at the reporting reference date. It does not include capital add-ons set between that date and the submission of the data to the supervisory authority.R0212/C0100of which, capital add-ons already set – Article 37(1) of Directive 2009/138/EC – Type (b)Amount of type (b) capital add-on that has been calculated in accordance with Article 37(1) of Directive 2009/138/EC and that had been set at the reporting reference date. It does not include capital add-ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.R0213/C0100of which, capital add-ons already set – Article 37(1) of Directive 2009/138/EC – Type cAmount of type (c) capital add-on calculated in accordance with Article 37(1) of Directive 2009/138/EC and that had been set at the reporting reference date. It shall not include capital add-ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.

R0214/C0100of which, capital add-ons already set – Article 37(1) of Directive 2009/138/EC – Type (d)Amount of type (d) capital add-on that has been calculated in accordance with Article 37(1) of Directive 2009/138/EC and that had been set at the reporting reference date. It shall not include capital add-ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.R0220/C0100Solvency Capital RequirementOverall capital requirement including capital add-onsOther information on SCRR0300/C0100Amount/estimate of the overall loss-absorbing capacity of technical provisionsAmount/Estimate of the overall adjustment for loss-absorbing capacity of technical provisions, including the part embedded in the components and the part reported as a single component. This amount shall be reported as a negative amount.R0310/C0100Amount/estimate of the loss absorbing capacity for deferred taxesAmount/Estimate of the overall adjustment for deferred taxes, including the part embedded in the components and the part reported as a single component. This amount shall be reported as a negative amount.R0400/C0100Capital requirement for duration-based equity risk sub-module Amount of the capital requirement for duration-based equity risk sub-module. Applicable only for partial internal models. R0410/C0100Total amount of notional Solvency Capital Requirements for remaining partAmount of the notional SCRs of remaining part when undertaking has RFF.R0420/C0100Total amount of Notional Solvency Capital Requirements for ring-fenced fundsAmount of the sum of notional SCRs of all ring-fenced funds when undertaking has RFF (other than those related to business operated in accordance with Article 4 of Directive 2003/41/EC (transitional)).R0430/C0100Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios Amount of the sum of notional SCRs of all matching adjustment portfolios This item does not have to be reported when reporting SCR calculation at RFF or matching adjustment portfolio level. R0440/C0100Diversification effects due to RFF nSCR aggregation for Article 304 Amount of the adjustment for a diversification effect between ring fenced funds under Article 304 of Directive 2009/138/EC and the remaining part where applicable. It shall be equal to the difference between the sum of the nSCR for each RFF/MAP/RP and the SCR reported in R0200/C0100. R0450/C0100Method used to calculate the adjustment due to RFF nSCR aggregation Method used to calculate the adjustment due to RFF nSCR aggregation. One of the following option shall be used: 1 – Full recalculation 2 – Simplification at risk sub-module level 3 – Simplification at risk module level 4 – No adjustment When the undertaking has no RFF (or have only RFF under Article 304 of Directive 2009/138/EC) it shall select option 4. Applicable only for partial internal models. R0460/C0100Net future discretionary benefitsAmount of technical provisions without risk margin in relation to future discretionary benefits net of reinsurance.Approach to tax rate if calculated under the standard formulaR0590/C0109Approach based on average tax rate

One of the options in the following closed list shall be used: 1 – Yes 2 – No Calculation of adjustment for loss-absorbing capacity of deferred taxes if calculated under the standard formulaR0640/C0130Amount/estimate of LAC DTAmount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35. The LAC amount of this cell shall be the same as the value in the cell R0310/C0100 in S.25.05.01.R0650/C0130Amount/estimate of LAC DT justified by reversion of deferred tax liabilitiesAmount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by reversion of deferred tax liabilities. R0660/C0130Amount/estimate of LAC DT justified by reference to probable future taxable economic profitAmount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by reference to probable future taxable economic profit.R0670/C0130Amount/estimate of LAC DT justified by carry back, current yearAmount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of the losses allocated to the next year.R0680/C0130Amount/estimate of LAC DT justified by carry back, future yearsAmount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years Amount of losses allocated to the years after next year.R0690/C0130Amount/estimate of Maximum LAC DTMaximum amount of loss-absorbing capacity of deferred taxes that could be available, before the assessment whether the increase in net deferred tax assets can be used for the purposes of the adjustment, as provided for in Article 207(2) of Delegated Regulation (EU) 2015/35. S.28.01 – Minimum Capital Requirement – Only life or only non–life insurance or reinsurance activity General comments: This section relates to the annual disclosure of information for individual entities. In particular, S.28.01 is to be submitted by insurance and reinsurance undertakings other than insurance undertakings engaged in both life and non–life insurance activity. These undertakings shall submit S.28.02 instead. This template shall be completed on the basis of Solvency II valuation, i.e. written premiums are defined as the premiums due to be received by the undertaking in the period (as defined in Article 1(11) of Delegated Regulation (EU) 2015/35). Amount of taxes or charges levied with premiums should be excluded from the written premiums. All references to technical provisions address technical provisions after application of Long Term Guarantee measures and transitionals. The calculation of MCR combines a linear formula with a floor of 25 % and a cap of 45 % of the SCR. The MCR is subject to an absolute floor depending on the nature of the undertaking (as defined in Article 129(1)(d) of Directive 2009/138/EC).

ITEMINSTRUCTIONSC0010/R0010Linear formula component for non–life insurance and reinsurance obligations – MCRNL ResultThis is the linear formula component for non–life insurance and reinsurance obligations calculated in accordance with Article 250 of Delegated Regulation (EU) 2015/35.C0020/R0020Medical expense insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions for medical expense insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. C0030/R0020Medical expense insurance and proportional reinsurance – net (of reinsurance) written premiums in the last 12 monthsThese are the premiums written for medical expense insurance and proportional reinsurance, during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0020/R0030Income protection insurance and proportional reinsurance – net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions for income protection insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.C0030/R0030Income protection insurance and proportional reinsurance – net (of reinsurance) written premiums in the last 12 monthsThese are the premiums written for income protection insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0020/R0040Workers’ compensation insurance and proportional reinsurance – net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions for workers’ compensation insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.C0030/R0040Workers’ compensation insurance and proportional reinsurance – net (of reinsurance) written premiums in the last 12 monthsThese are the premiums written for workers’ compensations insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0020/R0050Motor vehicle liability insurance and proportional reinsurance – net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions for motor vehicle liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.

C0030/R0050Motor vehicle liability insurance and proportional reinsurance – net (of reinsurance) written premiums in the last 12 monthsThese are the premiums written for motor vehicle liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0020/R0060Other motor insurance and proportional reinsurance – net(of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions for other motor insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.C0030/R0060Other motor insurance and proportional reinsurance – net (of reinsurance) written premiums in the last 12 monthsThese are the premiums written for other motor insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0020/R0070Marine, aviation and transport insurance and proportional reinsurance – net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions for marine, aviation and transport insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.C0030/R0070Marine, aviation and transport insurance and proportional reinsurance – net (of reinsurance) written premiums in the last 12 monthsThese are the premiums written for marine, aviation and transport insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0020/R0080Fire and other damage to property insurance and proportional reinsurance – net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions for fire and other damage to property insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. C0030/R0080Fire and other damage to property insurance and proportional reinsurance – net (of reinsurance) written premiums in the last 12 monthsThese are the premiums written for fire and other damage to property insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0020/R0090General liability insurance and proportional reinsurance – net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions for general liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.C0030/R0090General liability insurance and proportional reinsurance – net (of reinsurance) written premiums in the last 12 monthsThese are the premiums written for general liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0020/R0100Credit and suretyship insurance and proportional reinsurance – net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions for credit and suretyship insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.C0030/R0100Credit and suretyship insurance and proportional reinsurance – net (of reinsurance) written premiums in the last 12 monthsThese are the premiums written for credit and suretyship insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0020/R0110Legal expenses insurance and proportional reinsurance – net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions for legal expenses insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.

C0030/R0110Legal expenses insurance and proportional reinsurance – net (of reinsurance) written premiums in the last 12 monthsThese are the premiums written for legal expenses insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0020/R0120Assistance and proportional reinsurance – net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions for assistance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.C0030/R0120Assistance and proportional reinsurance – net (of reinsurance) written premiums in the last 12 monthsThese are the premiums written for assistance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0020/R0130Miscellaneous financial loss insurance and proportional reinsurance – net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions for miscellaneous financial loss insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.C0030/R0130Miscellaneous financial loss insurance and proportional reinsurance – net (of reinsurance) written premiums in the last 12 monthsThese are the premiums written for miscellaneous financial loss insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0020/R0140Non–proportional health reinsurance – net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions for non–proportional health reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.C0030/R0140Non–proportional health reinsurance – net (of reinsurance) written premiums in the last 12 monthsThese are the premiums written for non–proportional health reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes or charges levied with premiums should be excluded from the written premiums. C0020/R0150Non–proportional casualty reinsurance – net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions for non–proportional casualty reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.C0030/R0150Non–proportional casualty reinsurance – net (of reinsurance) written premiums in the last 12 monthsThese are the premiums written for non–proportional casualty reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0020/R0160Non–proportional marine, aviation and transport reinsurance – net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions for non–proportional marine, aviation and transport reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.C0030/R0160Non–proportional marine, aviation and transport reinsurance – net (of reinsurance) written premiums in the last 12 monthsThese are the premiums written for non–proportional marine, aviation and transport reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0020/R0170Non–proportional property reinsurance – net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions for non–proportional property reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.C0030/R0170Non–proportional property reinsurance – net (of reinsurance) written premiums in the last 12 monthsThese are the premiums written for non–proportional property reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0040/R0200Linear formula component for life insurance and reinsurance obligations – MCRL ResultThis is the result of the linear formula component for life insurance or reinsurance obligations calculated in accordance with Article 251 of Delegated Regulation (EU) 2015/35.

C0050/R0210Obligations with profit participation – guaranteed benefits – Net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions without a risk margin in relation to guaranteed benefits for life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero and technical provisions without a risk margin for reinsurance obligations where the underlying life insurance obligations include profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.C0050/R0220Obligations with profit participation – future discretionary benefits – Net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions without a risk margin in relation to future discretionary benefits for life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.C0050/R0230Index–linked and unit–linked insurance obligations – Net (of reinsurance/SPV) best estimate and TP calculated as a wholeThese are the technical provisions without a risk margin for index–linked and unit–linked life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero.C0050/R0240Other life (re)insurance and health (re)insurance obligations – Net (of reinsurance/SPV) best estimate and TP calculated as a whole These are the technical provisions without a risk margin for all other life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero. Annuities related to non–life contracts should be disclosed here. C0060/R0250Total capital at risk for all life (re)insurance obligations – Net (of reinsurance/SPV) total capital at riskThese are the total capital at risk, being the sum in relation to all contracts that give rise to life insurance or reinsurance obligations of the capital at risk of the contracts.C0070/R0300Overall MCR calculation – Linear MCRThe linear Minimum Capital Requirement shall equal to the sum of the MCR linear formula component for non–life insurance and reinsurance and the MCR linear formula component for life insurance and reinsurance obligations calculated in accordance with Article 249 of Delegated Regulation (EU) 2015/35. C0070/R0310Overall MCR calculation – SCRThis is the latest SCR to be calculated and reported in accordance with Articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the SCR has been recalculated (e.g. due to a change in risk profile), including capital add on. Undertakings using internal model or partial internal model to calculate the SCR should refer to the relevant SCR, except where under Article 129(3) of Directive 2009/138/EC the national supervisory authority requires a reference to the standard formula.C0070/R0320Overall MCR calculation – MCR capThis is calculated as 45 % of the SCR including any capital add–on in accordance with Art 129 (3) of the Directive 2009/138/EC.C0070/R0330Overall MCR calculation – MCR floorThis is calculated as 25 % of the SCR including any capital add–on in accordance with Art 129 (3) of the Directive 2009/138/EC.C0070/R0340Overall MCR calculation – Combined MCRThis is the result of the formula component calculated in accordance with Article 248(2) of Delegated Regulation (EU) 2015/35.C0070/R0350Overall MCR calculation —This is calculated as defined in Art 129(1) d of Directive 2009/138/EC.C0070/R0400Minimum Capital RequirementThis is the result of the formula component calculated in accordance with Article 248(1) of Delegated Regulation (EU) 2015/35.

S.28.02 – Minimum Capital Requirement – Both life and non–life insurance activity General comments: This section relates to the annual disclosure of information for individual entities. In particular, S.28.02 is to be submitted by insurance undertakings engaged in both life and non–life insurance activity. Insurance and reinsurance undertakings other than insurance undertakings engaged in both life and non–life insurance activity shall submit S.28.01 instead. This template shall be completed on the basis of Solvency II valuation, i.e. written premiums are defined as the premiums due to be received by the undertaking in the period (as defined in Article 1(11) of Delegated Regulation (EU) 2015/35). Amount of taxes or charges levied with premiums should be excluded from the written premiums. All references to technical provisions address technical provisions after application of Long Term Guarantee measures and transitionals. The calculation of MCR combines a linear formula with a floor of 25 % and a cap of 45 % of the SCR. The MCR is subject to an absolute floor depending on the nature of the undertaking (as defined in Article 129(1)(d) of Directive 2009/138/EC). ITEMINSTRUCTIONSC0010/R0010Linear Formula component for non–life insurance and reinsurance obligations – MCR(NL,NL) result – non–life activitiesThis is the linear formula component for non–life insurance and reinsurance obligations relating to non–life insurance or reinsurance activities calculated in accordance with Article 252(4) and (5) of Delegated Regulation (EU) 2015/35.C0020/R0010Linear Formula component for non–life insurance and reinsurance obligations – MCR(NL,L) result – life activitiesThis is the linear formula component for non–life insurance and reinsurance obligations relating to life insurance or reinsurance activities calculated in accordance with Article 252(9) and (10) of Delegated Regulation (EU) 2015/35.C0030/R0020Medical expense insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions for medical expense insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.C0040/R0020Medical expense insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – non–life activitiesThese are the premiums written for medical expense insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0050/R0020Medical expense insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – life activitiesThese are the technical provisions for medical expense insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0060/R0020Medical expense insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – life activitiesThese are the premiums written for medical expense insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

C0030/R0030Income protection insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions for income protection insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.C0040/R0030Income protection insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – non–life activitiesThese are the premiums written for income protections insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0050/R0030Income protection insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – life activitiesThese are the technical provisions for income protection insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0060/R0030Income protection insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – life activitiesThese are the premiums written for income protections insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0030/R0040Workers’ compensation insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions for workers’ compensation insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.C0040/R0040Workers’ compensation insurance and proportional reinsurance– Net (of reinsurance) written premiums in the last 12 months – non–life activitiesThese are the premiums written for workers’ compensations insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums. C0050/R0040Workers’ compensation insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – life activitiesThese are the technical provisions for workers’ compensation insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0060/R0040Workers’ compensation insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – life activitiesThese are the premiums written for workers’ compensations insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0030/R0050Motor vehicle liability insurance and proportional reinsurance– Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions for motor vehicle liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.C0040/R0050Motor vehicle liability insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – non–life activitiesThese are the premiums written for motor vehicle liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0050/R0050Motor vehicle liability insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – life activitiesThese are the technical provisions for motor vehicle liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0060/R0050Motor vehicle liability insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – life activitiesThese are the premiums written for motor vehicle liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

C0030/R0060Other motor insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions for other motor insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.C0040/R0060Other motor insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – non–life activitiesThese are the premiums written for other motor insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0050/R0060Other motor insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – life activitiesThese are the technical provisions for other motor insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0060/R0060Other motor insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – life activitiesThese are the premiums written for other motor insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0030/R0070Marine, aviation and transport insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions for marine, aviation and transport insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.C0040/R0070Marine, aviation and transport insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – non–life activitiesThese are the premiums written for marine, aviation and transport insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums. C0050/R0070Marine, aviation and transport insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – life activitiesThese are the technical provisions for marine, aviation and transport insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0060/R0070Marine, aviation and transport insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – life activitiesThese are the premiums written for marine, aviation and transport insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0030/R0080Fire and other damage to property insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions for fire and other damage to property insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.C0040/R0080Fire and other damage to property insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – non–life activitiesThese are the premiums written for fire and other damage to property insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0050/R0080Fire and other damage to property insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – life activitiesThese are the technical provisions for fire and other damage to property insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0060/R0080Fire and other damage to property insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – life activitiesThese are the premiums written for fire and other damage to property insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

C0030/R0090General liability insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions for general liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.C0040/R0090General liability insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – non–life activitiesThese are the premiums written for general liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0050/R0090General liability insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – life activitiesThese are the technical provisions for general liability insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0060/R0090General liability insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – life activitiesThese are the premiums written for general liability insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0030/R0100Credit and suretyship insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions for credit and suretyship insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.C0040/R0100Credit and suretyship insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – non–life activitiesThese are the premiums written for credit and suretyship insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums. C0050/R0100Credit and suretyship insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – life activitiesThese are the technical provisions for credit and suretyship insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0060/R0100Credit and suretyship insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – life activitiesThese are the premiums written for credit and suretyship insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0030/R0110Legal expenses insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions for legal expenses insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.C0040/R0110Legal expenses insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – non–life activitiesThese are the premiums written for legal expenses insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0050/R0110Legal expenses insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – life activitiesThese are the technical provisions for legal expenses insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0060/R0110Legal expenses insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – life activitiesThese are the premiums written for legal expenses insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

C0030/R0120Assistance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions for assistance and its proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.C0040/R0120Assistance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – non–life activitiesThese are the premiums written for assistance and its proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0050/R0120Assistance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – life activitiesThese are the technical provisions for assistance and its proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0060/R0120Assistance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – life activitiesThese are the premiums written for assistance and its proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0030/R0130Miscellaneous financial loss insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions for miscellaneous financial loss insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.C0040/R0130Miscellaneous financial loss insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – non–life activitiesThese are the premiums written for miscellaneous financial loss insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums. C0050/R0130Miscellaneous financial loss insurance and proportional reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – life activitiesThese are the technical provisions for miscellaneous financial loss insurance and proportional reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0060/R0130Miscellaneous financial loss insurance and proportional reinsurance – Net (of reinsurance) written premiums in the last 12 months – life activitiesThese are the premiums written for miscellaneous financial loss insurance and proportional reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0030/R0140Non–proportional health reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions for non–proportional health reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.C0040/R0140Non–proportional health reinsurance – Net (of reinsurance) written premiums in the last 12 months – non–life activitiesThese are the premiums written for non–proportional health reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0050/R0140Non–proportional health reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – life activitiesThese are the technical provisions for non–proportional health reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0060/R0140Non–proportional health reinsurance – Net (of reinsurance) written premiums in the last 12 months – life activitiesThese are the premiums written for non–proportional health reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0030/R0150Non–proportional casualty reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions for non–proportional casualty reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.

C0040/R0150Non–proportional casualty reinsurance – Net (of reinsurance) written premiums in the last 12 months – non–life activitiesThese are the premiums written for non–proportional casualty reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0050/R0150Non–proportional casualty reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – life activitiesThese are the technical provisions for non–proportional casualty reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0060/R0150Non–proportional casualty reinsurance – Net (of reinsurance) written premiums in the last 12 months – life activitiesThese are the premiums written for non–proportional casualty reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0030/R0160Non–proportional marine, aviation and transport reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions for non–proportional marine, aviation and transport reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activitiesC0040/R0160Non–proportional marine, aviation and transport reinsurance – Net (of reinsurance) written premiums in the last 12 months – non–life activitiesThese are the premiums written for non–proportional marine, aviation and transport reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0050/R0160Non–proportional marine, aviation and transport reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – life activitiesThese are the technical provisions for non–proportional marine, aviation and transport reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities. C0060/R0160Non–proportional marine, aviation and transport reinsurance – Net (of reinsurance) written premiums in the last 12 months – life activitiesThese are the premiums written for non–proportional marine, aviation and transport reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0030/R0170Non–proportional property reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions for non–proportional property reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.C0040/R0170Non–proportional property reinsurance – Net (of reinsurance) written premiums in the last 12 months – non–life activitiesThese are the premiums written for non–proportional property reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to non–life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0050/R0170Non–proportional property reinsurance – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – life activitiesThese are the technical provisions for non–proportional property reinsurance, without risk margin after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0060/R0170Non–proportional property reinsurance – Net (of reinsurance) written premiums in the last 12 months – life activitiesThese are the premiums written for non–proportional property reinsurance during the (rolling) last 12 months, after deduction of premiums for reinsurance contracts, with a floor equal to zero, relating to life activities. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0070/R0200Linear Formula component for life insurance and reinsurance obligations MCR(L,NL) ResultThis is the linear formula component for life insurance and reinsurance obligations relating to non–life insurance or reinsurance activities calculated in accordance with Article 252(4) and (5) of Delegated Regulation (EU) 2015/35.C0080/R0200Linear Formula component for life insurance and reinsurance obligations MCR(L,L) ResultThis is the linear formula component for life insurance and reinsurance obligations relating to life insurance or reinsurance activities calculated in accordance with Article 252(9) and (10) of Delegated Regulation (EU) 2015/35.

C0090/R0210Obligations with profit participation – guaranteed benefits – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions without a risk margin for guaranteed benefits in respect of life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities and technical provisions without a risk margin for reinsurance obligations where the underlying insurance obligations include profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.C0110/R0210Obligations with profit participation – guaranteed benefits – Net (of reinsurance/SPV) best estimate and TP calculated as a whole– life activitiesThese are the technical provisions without a risk margin for guaranteed benefits in respect of life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities and technical provisions without a risk margin for reinsurance obligations where the underlying insurance obligations include profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0090/R0220Obligations with profit participation – future discretionary benefits – Net (of reinsurance/SPV) best estimate and TP calculated as a whole– non–life activitiesThese are the technical provisions without a risk margin for future discretionary benefits in respect of life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities.C0110/R0220Obligations with profit participation – future discretionary benefits – Net (of reinsurance/SPV) best estimate and TP calculated as a whole– life activitiesThese are the technical provisions without a risk margin for future discretionary benefits in respect of life insurance obligations with profit participation, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0090/R0230Index–linked and unit–linked insurance obligations – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions without a risk margin for index–linked and unit–linked life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to non–life activities. C0110/R0230Index–linked and unit–linked insurance obligations – Net (of reinsurance/SPV) best estimate and TP calculated as a whole– life activitiesThese are the technical provisions without a risk margin for index–linked and unit–linked life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPVs, with a floor equal to zero, relating to life activities.C0090/R0240Other life (re)insurance and health (re)insurance obligations – Net (of reinsurance/SPV) best estimate and TP calculated as a whole – non–life activitiesThese are the technical provisions without a risk margin for other life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPV, with a floor equal to zero, relating to non–life activities.C0110/R0240Other life (re)insurance and health (re)insurance obligations – Net (of reinsurance/SPV) best estimate and TP calculated as a whole– life activitiesThese are the technical provisions without a risk margin for other life insurance obligations and reinsurance obligations relating to such insurance obligations, after deduction of the amounts recoverable from reinsurance contracts and SPV, with a floor equal to zero, relating to life activities.C0100/R0250Total capital at risk for all life (re)insurance obligations – Net (of reinsurance/SPV) total capital at risk– non–life activitiesThis is the total capital at risk, being the sum over all contracts that give rise to life insurance or reinsurance obligations of the highest amounts that the insurance or reinsurance undertaking would pay in the event of the death or disability of the persons insured under the contract after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles in such event, and the expected present value of annuities payable on death or disability less the net best estimate, with a floor equal to zero, relating to non–life activities.C0120/R0250Total capital at risk for all life (re)insurance obligations – Net (of reinsurance/SPV) total capital at risk– life activitiesThis is the total capital at risk, being the sum over all contracts that give rise to life insurance or reinsurance obligations of the highest amounts that the insurance or reinsurance undertaking would pay in the event of the death or disability of the persons insured under the contract after deduction of the amounts recoverable from reinsurance contracts and special purpose vehicles in such event, and the expected present value of annuities payable on death or disability less the net best estimate, with a floor equal to zero, relating to life activities.C0130/R0300Overall MCR calculation – Linear MCRThe linear Minimum Capital Requirement shall equal to the sum of the MCR linear formula component for non–life insurance and reinsurance and the MCR linear formula component for life insurance and reinsurance obligations calculated in accordance with Article 249 of Delegated Regulation (EU) 2015/35.

C0130/R0310Overall MCR calculation – SCRThis is the latest SCR to be calculated and reported in accordance with Articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the SCR has been recalculated (e.g. due to a change in risk profile), including capital add–on. Undertakings using internal model or partial internal model to calculate the SCR should refer to the relevant SCR, except where under Article 129(3) of Directive 2009/138/EC the national supervisor requires a reference to the standard formula.C0130/R0320Overall MCR calculation – MCR capThis is calculated as 45 % of the SCR including any capital add–on in accordance with Article 129(3) of the Directive 2009/138/EC.C0130/R0330Overall MCR calculation – MCR floorThis is calculated as 25 % of the SCR including any capital add–on in accordance with Article 129(3) of Directive 2009/138/EC.C0130/R0340Overall MCR calculation – Combined MCRThis is the result of the formula component calculated in accordance with Article 248(2) of Delegated Regulation (EU) 2015/35.C0130/R0350Overall MCR calculation – Absolute floor of the MCRThis is calculated as defined in Article 129(1)d of Directive 2009/138/EC.C0130/R0400Minimum Capital RequirementThis is the result of the formula component calculated in accordance with Article 248(1) of Delegated Regulation (EU) 2015/35.C0140/R0500Notional non–life and life MCR calculation – Notional linear MCR – non–life activitiesThis is calculated in accordance with Article 252(3) of Delegated Regulation (EU) 2015/35.C0150/R0500Notional non–life and life MCR calculation – Notional linear MCR –life activitiesThis is calculated in accordance with Article 252(9) of Delegated Regulation (EU) 2015/35.C0140/R0510Notional non–life and life MCR calculation – Notional SCR excluding add–on (annual or latest calculation) – non–life activitiesThis is the latest notional SCR to be calculated and disclosed in accordance with in accordance with Articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the notional SCR has been recalculated (e.g. due to a change in risk profile) and disclosed, excluding capital add–on. Undertakings using internal model or partial internal model to calculate the SCR should refer to the relevant SCR, except where under Article 129(3) of Directive 2009/138/EC the national supervisor requires a reference to the standard formula. C0150/R0510Notional non–life and life MCR calculation – Notional SCR excluding add–on (annual or latest calculation) –life activitiesThis is the latest notional SCR to be calculated and disclosed in accordance with in accordance with Articles 103 to 127 of Directive 2009/138/EC, either the annual one or a more recent one in case the notional SCR has been recalculated (e.g. due to a change in risk profile) and disclosed, excluding capital add–on. Undertakings using internal model or partial internal model to calculate the SCR should refer to the relevant SCR, except where under Article 129(3) of Directive 2009/138/EC the national supervisor requires a reference to the standard formula.C0140/R0520Notional non–life and life MCR calculation – Notional MCR cap – non–life activitiesThis is calculated as 45 % of the notional non–life SCR including the non–life capital add–on in accordance with Article 129(3) of Directive 2009/138/EC.C0150/R0520Notional non–life and life MCR calculation – Notional MCR cap –life activitiesThis is calculated as 45 % of the notional life SCR including the life capital add–on in accordance with Article 129(3) of Directive 2009/138/EC.C0140/R0530Notional non–life and life MCR calculation – Notional MCR floor – non–life activitiesThis is calculated as 25 % of the notional non–life SCR including the non–life capital add–on in accordance with Article 129(3) of Directive 2009/138/EC.C0150/R0530Notional non–life and life MCR calculation – Notional MCR floor –life activitiesThis is calculated as 25 % of the notional life SCR including the life capital add–on in accordance with Article 129(3) of Directive 2009/138/EC.C0140/R0540Notional non–life and life MCR calculation – Notional Combined MCR – non–life activitiesThis is calculated in accordance with Article 252(3) of Delegated Regulation (EU) 2015/35.C0150/R0540Notional non–life and life MCR calculation – Notional Combined MCR –life activitiesThis is calculated in accordance with Article 252(8) of Delegated Regulation (EU) 2015/35.C0140/R0550Notional non–life and life MCR calculation – Absolute floor of the notional MCR – non–life activitiesThis is the amount defined in Article 129(1)d(i) of Directive 2009/138/EC.

C0150/R0560Notional non–life and life MCR calculation – Absolute floor of the notional MCR – life activitiesThis is the amount defined in Article 129(1)d(ii) Directive 2009/138/EC.C0140/R0560Notional non–life and life MCR calculation – Notional MCR – non–life activitiesThis is the notional non–life MCR calculated in accordance with Article 252(2) of Delegated Regulation (EU) 2015/35.C0150/R0560Notional non–life and life MCR calculation – Notional MCR – life activitiesThis is the notional life MCR calculated in accordance with Article 252(7) of Delegated Regulation (EU) 2015/35.

Annex

ANNEX III Instructions for the templates for the solvency and financial condition report of groups This Annex contains instructions in relation to the templates in Annex I. The first column of the tables identifies the items to be disclosed by identifying the columns and rows as showed in the template in Annex I. Templates which shall be filled in in accordance with the instructions of the different sections of this Annex are referred to as this template throughout the text of the Annex. S.02.01 – Balance sheet General comments: This section relates to the annual disclosure of information for groups. This template is relevant when method 1 (Accounting consolidation–based method) is used, either exclusively or in combination with method 2 (Deduction and aggregation method). Holdings in related undertakings that are not consolidated row by row in accordance with Article 335, paragraph 1, (a), (b) or (c) of Delegated Regulation (EU) 2015/35, including the holdings in related undertakings included with method 2 when combination of methods is used, shall be included in the item Holdings in related undertakings, including participations. The Solvency II value column (C0010) shall be completed using the valuation principles set out in Directive 2009/138/EC, Delegated Regulation (EU) 2015/35, Solvency II Technical Standards and Guidelines. Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1). Commission Implementing Regulation (EU) 2015/2011 of 11 November 2015 laying down implementing technical standards with regard to the lists of regional governments and local authorities, exposures to whom are to be treated as exposures to the central government in accordance with Directive 2009/138/EC of the European Parliament and of the Council (OJ L 295, 12.11.2015, p. 3). Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (OJ L 302, 17.11.2009, p. 32). Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011 on Alternative Investment Fund Managers and amending Directives 2003/41/EC and 2009/65/EC and Regulations (EC) No 1060/2009 and (EU) No 1095/2010 (OJ L 174, 1.7.2011, p. 1).

ITEMINSTRUCTIONSAssetsC0010/R0030Intangible assetsIntangible assets other than goodwill. An identifiable non–monetary asset without physical substance.C0010/R0040Deferred tax assets Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carry forward of unused tax losses; or (c) the carry forward of unused tax credits. C0010/R0050Pension benefit surplusThis is the total of net surplus related to employees’ pension scheme.C0010/R0060Property, plant & equipment held for own useTangible assets which are intended for permanent use and property held by the group for own use. It also includes property for own use under construction.C0010/R0070Investments (other than assets held for index–linked and unit–linked contracts)This is the total amount of investments, excluding assets held for index–linked and unit–linked contracts.C0010/R0080Property (other than for own use)Amount of the property, other than for own use. It also includes property under construction other than for own use.C0010/R0090Holdings in related undertakings, including participations Participations as defined in Article 13(20) of Directive 2009/138/EC and 212 (2) of Directive 2009/138/EC and holdings in related undertakings as defined in Article 212(1), point (b) of Directive 2009/138/EC. Where parts of the assets regarding participation and related undertakings refer to unit and index linked contracts, those parts shall be disclosed in Assets held for index–linked and unit–linked contracts in C0010/R0220. Participations and holdings related undertakings at group level will include: holdings in related but not subsidiary insurance or reinsurance undertakings, insurance holding companies or mixed financial holding companies as described in Article 335, paragraph 1 (d) of Delegated Regulation (EU) 2015/35 holdings in related undertakings in other financial sectors as described in Article 335, paragraph 1 (e) of Delegated Regulation (EU) 2015/35 other related undertakings as described in Article 335, paragraph 1 (f) of Delegated Regulation (EU) 2015/35 insurance or reinsurance undertakings, insurance holding companies or mixed financial holding companies included with the deduction and aggregation method (when combination of methods is used). C0010/R0100EquitiesThis is the total amount of equities, listed and unlisted.C0010/R0110Equities – listed Shares representing corporations’ capital, e.g. representing ownership in a corporation, negotiated on a regulated market or on a multilateral trading facility, as by Directive 2010/65/EU. Equities listed shall exclude holdings in related undertakings, including participations. C0010/R0120Equities – unlisted Shares representing corporations’ capital, e.g. representing ownership in a corporation, not negotiated on a regulated market or on a multilateral trading facility, as by Directive 2014/65/EU. Equities unlisted shall exclude holdings in related undertakings, including participations.

C0010/R0130BondsThis is the total amount of government bonds, corporate bonds, structured notes and collateralised securities.C0010/R0140Government BondsBonds issued by public authorities, whether by central governments, supra-national government institutions, regional governments or local authorities and bonds that are fully, unconditionally and irrevocably guaranteed by the European Central Bank, Member States’ central government and central banks, multilateral development banks as referred to in Article 117(2) of Regulation (EU) No 575/2013 of the European Parliament and of the Council, or international organisations referred to in Article 118 of that Regulation, the regional governments and local authorities listed in Article 1 of Commission Implementing Regulation (EU) 2015/2011, where the guarantee meets the requirements set out in Article 215 of Delegated Regulation (EU) 2015/35 C0010/R0150Corporate BondsBonds issued by corporations.C0010/R0160Structured notesHybrid securities, combining a fixed income (return in a form of fixed payments) instrument with a series of derivative components. Excluded from this category are fixed income securities that are issued by sovereign governments. Concerns securities that have embedded any categories of Derivatives, including Credit Default Swaps (CDS), Constant Maturity Swaps (CMS), Credit Default Options (CDOp).C0010/R0170Collateralised securitiesSecurities whose value and payments are derived from a portfolio of underlying assets, including Asset Backed Securities (ABS), Mortgage Backed securities (MBS), Commercial Mortgage Backed securities (CMBS), Collateralised Debt Obligations (CDO), Collateralised Loan Obligations (CLO), Collateralised Mortgage Obligations (CMO)C0010/R0180Collective Investments UndertakingsCollective investment undertaking means an undertaking for collective investment in transferable securities (UCITS) as defined in Article 1(2) of Directive 2009/65/EC of the European Parliament and of the Council or an alternative investment fund (AIF) as defined in Article 4(1), point (a) of Directive 2011/61/EU of the European Parliament and of the Council.C0010/R0190Derivatives A financial instrument or other contract with all three of the following characteristics: (a) its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non–financial variable that the variable is not specific to a party to the contract (sometimes called the underlying). (b) it requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors. (c) it is settled at a future date. Solvency II value, only if positive, of the derivative as of the reporting date is disclosed here (in case of negative value, see C0010/R0790).

C0010/R0200Deposits other than cash equivalentsDeposits other than cash equivalents that cannot be used to make payments until before a specific maturity date and that are not exchangeable for currency or transferable deposits without any kind of significant restriction or penalty.C0010/R0210Other investmentsOther investments not covered already within investments disclosed between R0070 and R0200.C0010/R0220Assets held for index–linked and unit–linked contractsAssets held for index–linked and unit–linked contracts (classified in line of business 31 as specified in Annex I to Delegated Regulation (EU) 2015/35).C0010/R0230Loans and mortgagesThis is the total amount of loans and mortgages, i.e. financial assets created when undertakings lend funds, either with or without collateral, including cash pools.C0010/R0240Loans on policiesLoans made to policyholders, collateralised on policies (underlying technical provisions).C0010/R0250Loans and mortgages to individualsFinancial assets created when creditors lend funds to debtors – individuals, with collateral or not, including cash pools.C0010/R0260Other loans and mortgagesFinancial assets created when creditors lend funds to debtors – others, not classifiable in item R0240 or R0250, with collateral or not, including cash pools.C0010/R0270Reinsurance recoverables from: This is the total amount of reinsurance recoverables. It corresponds to the amount of reinsurer share of technical provisions (including Finite reinsurance and SPV). This cell in particular includes all expected payments from reinsurers to the undertaking (or vice versa) which correspond to payments not yet made by the undertaking to policyholders (or by policyholders to the undertaking). All expected payments from reinsurers to the undertaking (or vice versa) corresponding to payments already made by the undertaking to the policyholders (or by policyholders to the undertaking) should be included in reinsurance receivables (or reinsurance payables). C0010/R0280Non–life and health similar to non–lifeReinsurance recoverables in respect of technical provisions for non–life and health similar to non–life.C0010/R0290Non–life excluding healthReinsurance recoverables in respect of technical provisions for non–life business, excluding technical provisions for health– similar to non –lifeC0010/R0300Health similar to non–lifeReinsurance recoverables in respect of technical provisions for health similar to non – life.C0010/R0310Life and health similar to life, excluding health and index–linked and unit–linkedReinsurance recoverable in respect of technical provisions for life and health similar to life, excluding health and index–linked and unit–linked C0010/R0320Health similar to lifeReinsurance recoverables in respect of technical provisions for health–similar to life.C0010/R0330Life excluding health and index–linked and unit–linkedReinsurance recoverables in respect of technical provisions for life business, excluding technical provisions health–similar to life techniques and technical provisions for index–linked and unit–linked.C0010/R0340Life index–linked and unit–linkedReinsurance recoverables in respect of technical provisions for life index–linked and unit–linked business.C0010/R0350Deposits to cedantsDeposits relating to reinsurance accepted.C0010/R0360Insurance and intermediaries receivables

Amounts for payment by policyholders, insurers, and other linked to insurance business, that are not included in technical provisions. It shall include receivables from reinsurance accepted. C0010/R0370Reinsurance receivables This cell includes all expected payments (due and past-due) from reinsurers linked to reinsurance business to the undertaking that are not included in reinsurance recoverables. Those expected payments should not be included in the item any other assets not elsewhere shown. This cell in particular should take into account all expected payments from reinsurers to the undertaking and which correspond to payments made by the undertaking to the policyholders. It also includes all expected payments (due and past-due) from reinsurers in relation to other than insurance events or those that have been agreed between cedant undertaking and the reinsurer and where the amount of the expected payment is certain. C0010/R0380Receivables (trade, not insurance)Includes amounts receivables from employees or various business partners (not insurance–related), including public entities.C0010/R0390Own shares (held directly)This is the total amount of own shares held directly by the group.C0010/R0400Amounts due in respect of own fund items or initial fund called up but not yet paid inValue of the amount due in respect of own fund items or initial funds called up but not yet paid in.C0010/R0410Cash and cash equivalents Notes and coin in circulation that are commonly used to make payments, and deposits exchangeable for currency on demand at par and which are directly usable for making payments by cheque, draft, giro order, direct debit/credit, or other direct payment facility, without penalty or restriction. Bank accounts shall not be netted off, thus only positive accounts shall be recognised in this item and bank overdrafts shown within liabilities unless where both legal right of offset and demonstrable intention to settle net exist. C0010/R0420Any other assets, not elsewhere shownThis is the amount of any other assets not already elsewhere included within balance sheet items.C0010/R0500Total assetsThis is the overall total amount of all assets.LiabilitiesC0010/R0510Technical provisions – non–life Sum of the technical provisions non–life. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of minimum capital requirement (MCR) calculation. C0010/R0520Technical provisions – non–life (excluding health) This is the total amount of technical provisions for non – life business (excluding health). This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0530Technical provisions – non–life (excluding health) – technical provisions calculated as a whole This is the total amount of technical provisions calculated as whole (replicable/hedgeable portfolio) for non – life business (excluding health).

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0540Technical provisions – non–life (excluding health) – Best estimate This is the total amount of best estimate of technical provisions for non – life business (excluding health). Best estimate shall be disclosed gross of reinsurance. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0550Technical provisions – non–life (excluding health) – Risk margin This is the total amount of risk margin of technical provisions for non – life business (excluding health). This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0560Technical provisions – health (similar to non–life) This is the total amount of technical provisions for health (similar to non – life). This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0570Technical provisions – health (similar to non – life) – technical provisions calculated as a whole This is the total amount of technical provisions calculated as a whole (replicable/hedgeable portfolio) for health (similar to non–life). This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0580Technical provisions – health(similar to non –life) – Best estimate This is the total amount of best estimate of technical provisions for health business (similar to non – life). Best estimate shall be disclosed gross of reinsurance This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0590Technical provisions – health (similar to non – life) – Risk margin This is the total amount of risk margin of technical provisions for health business (similar to non – life). This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0600Technical provisions – life (excluding index–linked and unit–linked) Sum of the technical provisions life (excluding index–linked and unit–linked). This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0610Technical provisions – health (similar to life) This is the total amount of technical provisions for health (similar to life) business.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0620Technical provisions – health (similar to life) – technical provisions calculated as a whole This is the total amount of technical provisions calculated as a whole (replicable/hedgeable portfolio) for health (similar to life) business. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0630Technical provisions – health (similar to life) – Best estimate This is the total amount of best estimate of technical provisions for health (similar to life) business. Best estimate shall be disclosed gross of reinsurance This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0640Technical provisions – health (similar to life) – Risk margin This is the total amount of risk margin of technical provisions for health (similar to life) business. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0650Technical provisions – life (excl. health and index–linked and unit–linked) This is the total amount of technical provisions for life (excluding health and index – linked and unit – linked) business. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0660Technical provisions – life (excl. health and index–linkded and unit–linked) – technical provisions calculated as a whole This is the total amount of technical provisions calculated as a whole (replicable/hedgeable portfolio) for life (excluding health and index – linked and unit – linked) business. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0670Technical provisions – life (excl. health and index–linkded and unit–linked) – Best estimate This is the total amount of best estimate of technical provisions for life (excluding health and index – linked and unit – linked) business. Best estimate shall be disclosed gross of reinsurance This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0680Technical provisions – life (excl. health and index–linked and unit–linked) – Risk margin This is the total amount of risk margin of technical provisions for life (excluding health and index – linked and unit – linked) business.

This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0690Technical provisions – index–linked and unit–linked This is the total amount of technical provisions for index – linked and unit – linked business. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0700Technical provisions – index–linked and unit–linked – technical provisions calculated as a whole This is the total amount of technical provisions calculated as a whole (replicable/hedgeable portfolio) for index – linked and unit – linked business. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0710Technical provisions – index–linked and unit–linked – Best estimate This is the total amount of best estimate of technical provisions for index – linked and unit – linked business. Best estimate shall be disclosed gross of reinsurance This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0720Technical provisions – index–linked and unit–linked – Risk margin This is the total amount of risk margin of technical provisions for index – linked and unit – linked business. This amount includes the apportionment from the transitional deduction to technical provisions in accordance with the contributory methodology used for the purposes of MCR calculation. C0010/R0740Contingent liabilities A contingent liability is: (a) a possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non–occurrence of one or more uncertain future events not wholly within the control of the entity; or (b) a present obligation that arises from past events even if: (i) it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or (ii) the amount of the obligation cannot be measured with sufficient reliability. The amount of contingent liabilities recognised in the balance sheet should follow the criteria set in Article 11 of Delegated Regulation (EU) 2015/35. C0010/R0750Provisions other than technical provisions Liabilities of uncertain timing or amount, excluding the ones disclosed under Pension benefit obligations. The provisions are recognised as liabilities (assuming that a reliable estimate can be made) when they represent obligations and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations. C0010/R0760Pension benefit obligationsThis is the total net obligations related to employees’ pension scheme.C0010/R0770Deposits from reinsurersAmounts (e.g. cash) received from reinsurer or deducted by the reinsurer in accordance with the reinsurance contract.C0010/R0780Deferred tax liabilitiesDeferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences.

C0010/R0790Derivatives A financial instrument or other contract with all three of the following characteristics: (a) its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non–financial variable that the variable is not specific to a party to the contract (sometimes called the underlying). (b) it requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors. (c) it is settled at a future date. Only derivative liabilities shall be disclosed on this row (i.e. Derivatives with negative values as of the reporting date.) Derivatives assets shall be disclosed under C0010/R0190. Undertakings which do not value Derivatives in their local Generally accepted accounting principles (GAAP) do not need to provide a financial statements value. C0010/R0800Debts owed to credit institutionsDebts, including mortgages and loans, owed to credit institutions, excluding bonds held by credit institutions (as it is not possible for the group to identify all the holders of the bonds that it issues) and subordinated liabilities. This also includes bank overdrafts.C0010/R0810Financial liabilities other than debts owed to credit institutions Financial liabilities including bonds issued by the group (held by credit institutions or not), structured notes issued by the group itself and mortgages and loans due to other entities than credit institutions. Subordinated liabilities shall not be included here. C0010/R0820Insurance and intermediaries payables Amounts payable to policyholders, insurers and other business linked to insurance that are not included in technical provisions. Includes amounts payable to (re)insurance intermediaries (e.g. commissions due to intermediaries but not yet paid by the group). Excludes loans and mortgages due to other insurance companies, if those loand and mortgages only relate to financing and are not linked to insurance business (such loans and mortgages shall be disclosed as financial liabilities). It shall include payables from reinsurance accepted. C0010/R0830Reinsurance payables Amounts payable to reinsurers (in particular current accounts) other than deposits linked to reinsurance business, that are not included in reinsurance recoverables, including payables from the undertaking to reinsurers in relation to other than insurance events. Includes payables to reinsurers that relate to ceded premiums. This cell includes all expected payments (due and past-due) from the undertaking to reinsurers that are not included in reinsurance recoverables. These should not be included in the item any other liabilities not elsewhere shown. This cell in particular shall take into account all expected payments from the undertaking to reinsurers corresponding to payments made by the policyholders to the undertaking.

It also includes all expected payments (due and past-due) to reinsurers in relation to other than insurance events or those that have been agreed between cedent and reinsurer and where the amount of the expected payment is certain. C0010/R0840Payables (trade, not insurance)This is the total amount trade payables, including amounts due to employees, suppliers, etc. and not insurance–related, parallel to receivables (trade, not insurance) on asset side; includes public entities.C0010/R0850Subordinated liabilitiesSubordinated liabilities are debts which rank after other specified debts when the issuer is liquidated. This is the total of subordinated liabilities classified as Basic Own Funds and those that are not included in Basic Own Funds.C0010/R0860Subordinated liabilities not in Basic Own FundsSubordinated liabilities are debts which rank after other specified debts when the issuer is liquidated. Other debts may be even more deeply subordinated. Only subordinated liabilities that are not classified in Basic Own Funds should be presented here.C0010/R0870Subordinated liabilities in Basic Own FundsSubordinated liabilities classified in Basic Own Funds.C0010/R0880Any other liabilities, not elsewhere shownThis is the total of any other liabilities, not elsewhere already included in other Balance Sheet items.C0010/R0900Total liabilitiesThis is the overall total amount of all liabilities C0010/R1000Excess of assets over liabilitiesThis is the total of the group’s excess of assets over liabilities, valued in accordance with Solvency II valuation basis. Value of the assets minus liabilities S.05.01 – Premiums, claims and expenses by line of business General comments: This section relates to the annual disclosure of information for groups. This template shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP but using SII lines of business. Undertakings shall use the recognition and valuation basis as for the published financial statements, no new recognition or re-valuation is required, unless otherwise stated in these instructions, except for the classification between investment contracts and insurance contracts or different reporting requirements when this is applicable in the financial statements. This template shall include all insurance business regardless of the possible different classification between investment contracts and insurance contracts applicable in the financial statements. This template covers only insurance and reinsurance business within the scope of the consolidated financial statements. Insurance and reinsurance undertakings shall disclose written/earned premiums as defined in Article 1(11) and (12) of Delegated Regulation (EU) 2015/35 regardless whether a local GAAP or IFRS is used. ITEMINSTRUCTIONSNon–life insurance and reinsurance obligationsC0010 to C0120/R0110Premiums written – Gross – Direct BusinessGross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from direct business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums should be excluded from the written premiums.C0010 to C0120/R0120Premiums written – Gross – Proportional reinsurance acceptedGross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums should be excluded from the written premiums.

C0130 to C0160/R0130Premiums written – Gross – Non proportional reinsurance acceptedGross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from non–proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums.C0010 to C0160/R0140Premiums written – Reinsurers’ shareDefinition of premiums written provided in application of Directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums.C0010 to C0160/R0200Premiums written – netThe net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.C0010 to C0120/R0210Premiums earned – Gross – Direct businessThe sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance business.C0010 to C0120/R0220Premiums earned – Gross – Proportional reinsurance acceptedThe sum of gross premiums written minus the change in the gross provision for unearned premiums related to proportional reinsurance accepted business.C0130 to C0160/R0230Premiums earned – Gross – Non proportional reinsurance acceptedThe sum of gross premiums written minus the change in the gross provision for unearned premiums related to non–proportional reinsurance accepted business.C0010 to C0160/R0240Premiums earned – reinsurers’ shareThe sum of reinsurer’s share in gross premiums written minus the change in the reinsurer’s share in provision for unearned premiums.C0010 to C0160/R0300Premiums earned – NetThe sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.C0010 to C0120/R0310Claims incurred Gross – Direct business Claims incurred in the reporting period as referred to in Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used) related to insurance contracts arising from direct business. This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0010 to C0120/R0320Claims incurred Gross – Proportional reinsurance accepted Claims incurred in the reporting period as referred to in Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used) related to insurance contracts arising from the gross proportional reinsurance accepted.

This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0130 to C0160/R0330Claims incurred – Gross – Non proportional reinsurance accepted Claims incurred in the reporting period as referred to in Directive 91/674/EEC, where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used) related to insurance contracts arising from the gross non proportional reinsurance accepted. This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0010 to C0160/R0340Claims incurred – Reinsurers’ share Claims incurred in the reporting period as defined in Directive 91/674/EEC where applicable: it is the reinsurer’s share in the sum of the claims paid and the change in the provision for claims during the financial year (according to the local GAAP or IFRS used). This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0010 to C0160/R0400Claims incurred – Net Claims incurred in the reporting period as defined in Directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year (according to the local GAAP or IFRS used) related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0010 to C0160/R0550Expenses incurredAll technical expenses incurred by the group during the reporting period, on accrual basis.C0200/R0110–R0550TotalTotal for different items for all lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35. C0200/R1200Balance – other technical expenses/income Net technical expenses/income not covered by above mentioned expenses/income and and reduced by the amount ceded to reinsurance undertakings. Other technical expenses/income are not split by lines of business. Should not include change in other technical provisions and non–technical expenses/income such as tax, interest expenses, losses on disposals, etc. The amount of net technical expenses/income shall be reported negative if the amount of technical income is larger than the amount of technical expenses. C0200/R1300Total expensesAmount of all technical expensesLife insurance and reinsurance obligationsC0210 to C0280/R1410Premiums written – Gross Gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from gross business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums. It includes both direct and reinsurance business. C0210 to C0280/R1420Premiums written – Reinsurers’ shareGross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums shall be excluded from the written premiums.C0210 to C0280/R1500Premiums written – netThe net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.C0210 to C0280/R1510Premiums earned – Gross – Direct business and reinsurance acceptedThe sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct insurance and reinsurance accepted business.C0210 to C0280/R1520Premiums earned – reinsurers’ shareThe reinsurer’s share in gross premiums written minus the change in the reinsurer’s share in provision for unearned premiums.C0210 to C0280/R1600Premiums earned – NetThe sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.

C0210 to C0280/R1610Claims incurred – Gross – Direct business and reinsurance accepted Claims incurred in the reporting period as referred to in Directive 91/674/EEC: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used), related to insurance contracts arising from the direct and reinsurance business. This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0210 to C0280/R1620Claims incurred – Reinsurers’ share Claims incurred in the reporting period as referred to in Directive 91/674/EEC: it is the reinsurer’s share in the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used). This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0210 to C0280/R1700Claims incurred – Net Claims incurred in the reporting period as referred to in Directive 91/674/EEC: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year (in accordance with the local GAAP or IFRS used), related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0210 to C0280/R1900Expenses incurredAll technical expenses expensed incurred by the group during the reporting period, on accrual basis.C0300/R1410–R1900TotalTotal for different items for all life lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35.C0300/R2500Balance – other technical expenses/income Net technical expenses/income not covered by above mentioned expenses/income and and reduced by the amount ceded to reinsurance undertakings. Other technical expenses/income are not split by lines of business. Should not include change in other technical provisions and non–technical expenses/income such as tax, interest expenses, losses on disposals, etc. The amount of net technical expenses/income shall be reported negative if the amount of technical income is larger than the amount of technical expenses. C0300/R2600Total expensesAmount of all technical expenses. C0210 to C0280/R2700Total amount of surrenders This amount represents the total amount of surrenders occurred during the year. This amount is also disclosed under claims incurred (item R1610). S.05.02 – Premiums, claims and expenses by country General comments: This section relates to the annual disclosure of information for groups. Participating insurance and reinsurance undertakings, insurance holding companies or mixed financial holding companies are not required to disclose template S.05.02.01 of Annex I where the home country represents 90 % or more of the total gross written premiums. This template shall be disclosed from an accounting perspective, i.e.: local GAAP or IFRS if accepted as local GAAP. The template is based on a year-to-date basis. Undertakings shall use the recognition and valuation basis as for the published financial statements, no new recognition or re-valuation is required except for the classification between investment contracts and insurance contracts when this is applicable in the financial statements. This template shall include all insurance business regardless of the possible different classification between investment contracts and insurance contracts applicable in the financial statements.

This template covers only insurance and reinsurance business within the scope of the consolidated financial statements. The following criteria for the classification by country shall be used: The information, provided by country, shall be completed for the five countries with the biggest amount of gross written premiums in addition to the home country or until reaching 90 % of the total gross written premiums: For the direct insurance business for the lines of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, Medical expense, Income protection, Workers compensation’, Fire and other damage to property and Credit and suretyship information shall be disclosed by country where the risk is situated as defined in Article 13(13) of Directive 2009/138/EC; For direct insurance business for all other lines of business, information shall be disclosed by country where the contract was entered into; For proportional and non–proportional reinsurance information shall be disclosed by country of localisation of the ceding undertaking. For the purposes of this template country where the contract was entered into means: (a) The country where the insurance undertaking is established (home country) when the contract was not sold through a branch or freedom to provide services; (b) The country where the branch is located (host country) when the contract was sold through a branch; (c) The country where the freedom to provide services was notified (host country) when the contract was sold through freedom to provide services. (d) If an intermediary is used or in any other situation, it is a), b) or c) depending on who sold the contract. ITEMINSTRUCTIONSNon–life insurance and reinsurance obligationsC0020 to C0060/R0010Top 5 countries (by amount of gross premiums written) – non–life obligationsIdentify the ISO 3166–1 alpha–2 code of the countries being disclosed for the non–life obligations.C0080 to C0140/R0110Premiums written – Gross – Direct Business Definition of premiums written provided in application of Directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from direct business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums should be excluded from the written premiums C0080 to C0140/R0120Premiums written – Gross – Proportional reinsurance accepted Definition of premiums written provided in application of Directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums should be excluded from the written premiums. C0080 to C0140/R0130Premiums written – Gross – Non proportional reinsurance accepted

Definition of premiums written provided in application of Directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from non–proportional reinsurance accepted business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums should be excluded from the written premiums. C0080 to C0140/R0140Premiums written – Reinsurers’ share Definition of premiums written provided in application of Directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges levied with premiums should be excluded from the written premiums. C0080 to C0140/R0200Premiums written – net Definition of premiums written provided in application of Directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. Amount of taxes or charges levied with premiums should be excluded from the written premiums. C0080 to C0140/R0210Premiums earned – Gross – Direct business Definition of earned premiums provided in Directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to insurance direct business. Amount of taxes or charges levied with premiums should be excluded from the earned premiums. C0080 to C0140/R0220Premiums earned – Gross – Proportional reinsurance accepted Definition of earned premiums provided in Directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to proportional reinsurance accepted business. Amount of taxes or charges levied with premiums should be excluded from the earned premiums. C0080 to C0140/R0230Premiums earned – Gross – Non proportional reinsurance accepted Definition of earned premiums provided in Directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to non–proportional reinsurance accepted business. Amount of taxes or charges levied with premiums should be excluded from the earned premiums. C0080 to C0140/R0240Premiums earned – reinsurers’ share Definition of earned premiums provided in Directive 91/674/EEC where applicable: it is the reinsurer’s share in gross premiums written minus the change in the reinsurer’s share in provision for unearned premiums. Amount of taxes or charges levied with premiums should be excluded from the earned premiums. C0080 to C0140/R0300Premiums earned – Net Definition of earned premiums provided in Directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.

Amount of taxes or charges should be excluded from the earned premiums. C0080 to C0140/R0310Claims incurred Gross – Direct business Claims incurred in the reporting period as defined in Directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from direct business. This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0080 to C0140/R0320Claims incurred Gross – Proportional reinsurance accepted Claims incurred in the reporting period as defined in Directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from proportional reinsurance accepted. This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0080 to C0140/R0330Claims incurred – Gross – Non proportional reinsurance accepted Claims incurred in the reporting period as defined in Directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from non–proportional reinsurance accepted. This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0080 to C0140/R0340Claims incurred – Reinsurers’ share Claims incurred in the reporting period as defined in Directive 91/674/EEC where applicable: the claims incurred means the the reinsurer’s share in sum of the claims paid and the change in the provision for claims during the financial year. This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0080 to C0140/R0400Claims incurred – Net Claims incurred in the reporting period as defined in Directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. This shall exclude claims management expenses and the movement in provisions in claims management expenses. C0080 to C0140/R0550Expenses incurredAll technical expenses incurred by the group during the reporting period, on accrual basis. C0140/R1200Other expenses Other technical expenses not covered by above mentioned expenses and not split by lines of business. Should not include non–technical expenses such as tax, interest expenses, losses on disposals, etc. C0140/R1300Total expensesAmount of all technical expenses corresponding to countries covered by this template.Life insurance obligationsC0160 to C0200/R1400Top 5 countries (by amount of gross premiums written) – life obligationsIdentify the ISO 3166–1 alpha–2 code of the countries being disclosed for the life obligations.C0220 to C0280/R1410Premiums written – Gross

Definition of premiums written provided in application of Directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts due during the financial year in respect of insurance contracts, arising from gross business, regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges should be excluded from the written premiums. C0220 to C0280/R1420Premiums written – Reinsurers’ share Definition of premiums written provided in application of Directive 91/674/EEC where applicable: gross premiums written shall comprise all amounts ceded to reinsurers due during the financial year in respect of insurance contracts regardless of the fact that such amounts may relate in whole or in part to a later financial year. Amount of taxes or charges should be excluded from the written premiums. C0220 to C0280/R1500Premiums written – net Definition of premiums written provided in application of Directive 91/674/EEC where applicable: the net premiums written represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. Amount of taxes or charges levied with premiums should be excluded from the written premiums. C0220 to C0280/R1510Premiums earned – Gross Definition of earned premiums provided in Directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to direct and reinsurance accepted gross business. Amount of taxes or charges levied with premiums should be excluded from the earned premiums. C0220 to C0280/R1520Premiums earned – reinsurers’ share Definition of earned premiums provided in Directive 91/674/EEC where applicable: it is the reinsurer’s share in gross premiums written minus the change in the reinsurer’s share in provision for unearned premiums. Amount of taxes or charges levied with premiums should be excluded from the earned premiums. C0220 to C0280/R1600Premiums earned – Net Definition of earned premiums provided in Directive 91/674/EEC where applicable: it is the sum of gross premiums written minus the change in the gross provision for unearned premiums related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. Amount of taxes or charges levied with premiums should be excluded from the earned premiums. C0220 to C0280/R1610Claims incurred – Gross Claims incurred in the reporting period as defined in Directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to insurance contracts arising from the gross direct and reinsurance business. It excludes claims management expenses and the movement in provisions in claims management expenses. C0220 to C0280/R1620Claims incurred – Reinsurers’ share Claims incurred in the reporting period as defined in Directive 91/674/EEC where applicable: it is the reinsurers’ share in the sum of the claims paid and the change in the provision for claims during the financial year.

It excludes claims management expenses and the movement in provisions in claims management expenses. C0220 to C0280/R1700Claims incurred – Net Claims incurred in the reporting period as defined in Directive 91/674/EEC where applicable: the claims incurred means the sum of the claims paid and the change in the provision for claims during the financial year related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings. It excludes claims management expenses and the movement in provisions in claims management expenses. C0220 to C0280/R1900Expenses incurredAll technical expenses incurred by the group during the reporting period, on accrual basis. C0280/R2500Balance- other technical expenses/income Net technical expenses/income not covered by above mentioned expenses and not split by lines of business. Should not include non–technical expenses/income such as tax, interest expenses, losses on disposals, etc. C0280/R2600Total expensesAmount of all technical expenses corresponding to countries covered by this template.C0220 to C0280/R2700Total amount of surrenders This amount represents the total amount of surrenders occurred during the year. This amount is also disclosed under claims incurred (item R1610). S.22.01 – Impact of long term guarantees measures and transitional General comments: This section relates to the annual disclosure of information for groups. This template is relevant when at least one long term guarantee measure or transitional is used by any undertaking within the scope of group supervision. This template shall reflect the impact on the financial positions when no transitional is used and each LTG measures or transitional is set to zero. For that purpose, a step–by–step approach should be followed taking out each transitional and LTG measure one by one and without recalculating the impact of the remaining measures after each step. The impacts need to be disclosed positive if they increase the amount of the item being disclosed and negative if they decrease the amount of the item (e.g. if amount of SCR increases or if amount of Own Funds increases then positive values should be disclosed). The amounts disclosed in this template shall be net of Intra Group Transactions. ITEMINSTRUCTIONSTechnical provisionsC0010/R0010Amount with Long Term Guarantee measures and transitionals – Technical ProvisionsTotal amount of gross technical provisions including long term guarantee measures and transitional measures.C0030/R0010Impact 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. C0050/R0010Impact 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. C0070/R0010Impact 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. C0090/R0010Impact 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. C0010/R0020Amount with Long Term Guarantee measures and transitionals – Basic own fundsTotal amount of basic own funds calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measuresC0030/R0020Impact of transitional on technical provisions – Basic own funds Amount of the adjustment to the Basic own funds due to the application of the transitional deduction to technical provisions. It shall be the difference between the basic own funds calculated considering technical provisions without transitional deduction to technical provisions and the basic own funds calculated considering technical provisions with LTG and transitional measures. C0050/R0020Impact 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. C0070/R0020Impact 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.

C0090/R0020Impact 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. C0010/R0050Amount with Long Term Guarantee measures and transitionals – Eligible own funds to meet Solvency Capital RequirementTotal amount of eligible own funds to meet the solvency capital requirement (SCR) calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measures.C0030/R0050Impact of transitional on technical provisions – Eligible own funds to meet Solvency Capital Requirement Amount of the adjustment to the eligible own funds to meet SCR due to the application of the transitional deduction to technical provisions. It shall be the difference between the eligible own funds to meet SCR calculated considering technical provisions without transitional deduction to technical provisions and the eligible own funds to meet SCR calculated considering technical provisions with LTG and transitional measures. C0050/R0050Impact of transitional on interest rate – Eligible own funds to meet Solvency Capital Requirement 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. C0070/R0050Impact of volatility adjustment set to zero – Eligible own funds to meet Solvency Capital Requirement 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. C0090/R0050Impact of matching adjustment set to zero – Eligible own funds to meet Solvency Capital Requirement 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. C0010/R0090Amount with Long Term Guarantee measures and transitionals – Solvency Capital RequirementTotal amount of SCR calculated considering technical provisions including the adjustments due to the long term guarantee measures and transitional measuresC0030/R0090Impact of transitional on technical provisions – Solvency Capital Requirement Amount of the adjustment to the SCR due to the application of the transitional deduction to technical provisions. It shall be the difference between the SCR calculated considering technical provisions without transitional deduction to technical provisions and the SCR calculated considering technical provisions with LTG and transitional measures. C0050/R0090Impact of transitional on interest rate – Solvency Capital Requirement 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. C0070/R0090Impact of volatility adjustment set to zero – Solvency Capital Requirement 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. C0090/R0090Impact of matching adjustment set to zero – Solvency Capital Requirement 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 calculated considering technical provisions without volatility adjustment and without other transitional measures. S.23.01 – Own Funds General comments: This section relates to the opening, quarterly and annual disclosure of information for groups. The template is applicable under all three calculation methods for group solvency capital requirement. Since most of the items are applicable to the part of the group that is covered by method 1 (Accounting consolidation-based method), the items applicable when method 2 (Deduction and Aggregation method or D&A method) is used, exclusively or in combination with method 1, are clearly identified in the instructions.

ITEMINSTRUCTIONSR0010/C0010Ordinary share capital (gross of own shares) – totalThis is the total ordinary share capital, both held directly and indirectly (before deduction of own shares). This is the total ordinary share capital of the group that fully satisfies the criteria for Tier 1 or Tier 2 items. Any ordinary share capital that does not fully satisfy the criteria shall be treated as preference shares capital and classified accordingly notwithstanding their description or designation.R0010/C0020Ordinary share capital (gross of own shares) – tier 1 unrestrictedThis is the amount of paid up ordinary share capital that meets unrestricted Tier 1 criteria.R0010/C0040Ordinary share capital (gross of own shares) – tier 2This is the amount of called up ordinary share capital that meets the criteria for Tier 2.R0020/C0010Non–available called but not paid in ordinary share capital to be deducted at group level— totalThis is the total amount of called but not paid in ordinary share capital, which is deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0020/C0020Non–available called but not paid in ordinary share capital to be deducted at group level – tier 1 unrestrictedThis is the total amount of called but not paid in ordinary share capital which is deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meets tier 1 unrestricted criteria and is to be deducted according to Article 330 of Delegated Regulation (EU) 2015/35. R0020/C0040Non–available called but not paid in ordinary share capital to be deducted at group level –tier 2This is the amount of called but not paid in ordinary share capital which is deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC which meets the criteria for Tier 2 and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0030/C0010Share premium account related to ordinary share capital – totalThe total share premium account related to ordinary share capital that fully satisfies the criteria for Tier 1 or Tier 2 items.R0030/C0020Share premium account related to ordinary share capital – tier 1 unrestrictedThis is the amount of the share premium account related to ordinary shares that meets the criteria for Tier 1 unrestricted because it relates to ordinary share capital treated as unrestricted Tier 1.R0030/C0040Share premium account related to ordinary share capital – tier 2This is the amount of the share premium account related to ordinary shares that meets the criteria for Tier 2 because it relates to ordinary share capital treated as Tier 2.R0040/C0010Initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings – totalThe initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that fully satisfies the criteria for Tier 1 or Tier 2 items.R0040/C0020Initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings – tier 1 unrestrictedThis is the amount of the initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that meets the criteria for Tier 1 unrestricted.R0040/C0040Initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings – tier 2This is the amount of the initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that meets Tier 2 criteria.R0050/C0010Subordinated mutual member accounts – totalThis is the total amount of subordinated mutual member accounts that fully satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items.R0050/C0030Subordinated mutual member accounts – tier 1 restrictedThis is the amount of subordinated mutual member accounts that meet the criteria for Tier 1 restricted.R0050/C0040Subordinated mutual member accounts – tier 2This is the amount of subordinated mutual member accounts that meet the criteria for Tier 2.R0050/C0050Subordinated mutual member accounts – tier 3This is the amount of subordinated mutual member accounts that meet the criteria for Tier 3.R0060/C0010Non–available subordinated mutual member accounts at group level to be deducted – totalThis is the total amount of subordinated mutual member accounts which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.

R0060/C0030Non–available subordinated mutual member accounts at group level to be deducted— tier 1 restrictedThis is the amount of subordinated mutual member accounts which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 1 restricted and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0060/C0040Non–available subordinated mutual member accounts at group level to be deducted – tier 2This is the amount of subordinated mutual member accounts which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 2 and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0060/C0050Non–available subordinated mutual member accounts at group level to be deducted— tier 3This is the amount of subordinated mutual member accounts which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 3 and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0070/C0010Surplus funds – totalThis is the total amount of surplus funds that fall under Article 91(2) of Directive 2009/138/EC.R0070/C0020Surplus funds – tier 1 unrestrictedThese are the surplus funds that fall under Article 91(2) of Directive 2009/138/EC and that meet the criteria for Tier 1 unrestricted items.R0080/C0010Non–available surplus funds to be deducted at group level–totalThis is the total amount of surplus funds which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0080/C0020Non–available surplus funds to be deducted at group level – tier 1 unrestrictedThis is the amount of surplus funds that are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 1 unrestricted items and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0090/C0010Preference shares – totalThis is the total amount of preference shares issued that fully satisfy the criteria for Tier 1 restricted, Tier 2 or Tier 3 items.R0090/C0030Preference shares – tier 1 restrictedThis is the amount of the preference shares issued that meet the criteria for Tier 1 restricted.R0090/C0040Preference shares – tier 2This is the amount of the preference shares issued that meet the criteria for Tier 2.R0090/C0050Preference shares – tier 3This is the amount of the preference shares issued that meet the criteria for Tier 3.R0100/C0010Non–available preference shares to be deducted at group level – totalThis is the total amount of preference shares which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35. R0100/C0030Non–available preference shares to be deducted at group level – tier 1 RestrictedThis is the amount of preference shares which are deemed non – available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 1 restricted items and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0100/C0040Non–available preference shares to be deducted at group level – tier 2This is the amount of preference shares which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 2 and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0100/C0050Non–available preference shares to be deducted at group level – tier 3This is the amount of preference shares which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 3 and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0110/C0010Share premium account related to preference shares – totalThe total share premium account related to preference shares capital that fully satisfies the criteria for Tier 1 restricted, Tier 2 or Tier 3 items.R0110/C0030Share premium account related to preference shares – tier 1 restrictedThis is the amount of the share premium account that relates to preference shares that meet the criteria for Tier 1 restricted items because it relates to preference shares treated as Tier 1 restricted items.R0110/C0040Share premium account related to preference shares – tier 2This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 2 because it relates to preference shares treated as Tier 2.R0110/C0050Share premium account related to preference shares – tier 3This is the amount of the share premium account that relates to preference shares that meets the criteria for Tier 3 because it relates to preference shares treated as Tier 3.R0120/C0010Non–available share premium account related to preference shares to be deducted at group level – totalThis is the total amount of the share premium account relating to preference shares that is deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0120/C0030Non–available share premium account related to preference shares to be deducted at group level – tier 1 restrictedThis is the amount of the share premium account relating to preference shares that is deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC which meets the criteria for Tier 1 restricted items and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0120/C0040Non–available share premium account related to preference shares to be deducted at group level – tier 2This is the amount of the share premium account relating to preference shares that is deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meets the criteria for Tier 2 and has to be deducted as per Article 330 of the Delegated Regulation (EU) 2015/35.

R0120/C0050Non–available share premium account related to preference shares to be deducted at group level – tier 3This is the amount of the share premium account relating to preference shares that is deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meets the criteria for Tier 3 and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0130/C0010Reconciliation reserve – totalThe total reconciliation reserve represents reserves (e.g. retained earnings), net of adjustments (e.g. ring–fenced funds). It results mainly from differences between accounting valuation and valuation as referred to in Article 75 of Directive 2009/138/EC.R0130/C0020Reconciliation reserve – tier 1 unrestrictedThe reconciliation reserve represents reserves (e.g. retained earnings), net of adjustments (e.g. ring–fenced funds). It results mainly from differences between accounting valuation and valuation s referred to in Directive 2009/138/EC.R0140/C0010Subordinated liabilities – totalThis is the total amount of subordinated liabilities.R0140/C0030Subordinated liabilities – tier 1 restrictedThis is the amount of subordinated liabilities that meet the criteria for Tier 1 restricted items.R0140/C0040Subordinated liabilities – tier 2This is the amount of subordinated liabilities that meet the criteria for Tier 2.R0140/C0050Subordinated liabilities – tier 3This is the amount of subordinated liabilities that meet the criteria for Tier 3.R0150/C0010Non–available subordinated liabilities to be deducted at group level – totalThis is the total amount of subordinated liabilities that are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0150/C0030Non–available subordinated liabilities to be deducted at group level – tier 1 restrictedThis is the amount of subordinate liabilities that are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 1 restricted items and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0150/C0040Non–available subordinated liabilities to be deducted at group level – tier 2This is the amount of subordinated liabilities that are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 2 and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0150/C0050Non–available subordinated liabilities to be deducted at group level – tier 3This is the amount of subordinated liabilities that are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 3 and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0160/C0010An amount equal to the value of net deferred tax assets – totalThis is the total amount of net deferred tax assets.R0160/C0050An amount equal to the value of net deferred tax assets – tier 3This is the amount of net deferred tax assets that meet the tier 3 classification criteria.

R0170/C0010An amount equal to the value of net deferred tax assets not available to be deducted at group level –totalThis is the total amount of net deferred tax assets which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0170/C0050An amount equal to the value of net deferred tax assets not available to be deducted at group level – Tier 3This is the amount of net deferred tax assets which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 3 and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0180/C0010Other own fund items approved by the supervisory authority as basic own funds not specified aboveThis is the total of basic own fund items not identified above and that received supervisory approval.R0180/C0020Other own fund items approved by the supervisory authority as basic own funds not specified above – tier 1 unrestrictedThis is the amount of basic own fund items not identified above that meet Tier 1 unrestricted criteria and that received supervisory approval.R0180/C0030Other own fund items approved by the supervisory authority as basic own funds not specified above – Tier 1 restrictedThis is the amount of basic own fund items not identified above which meet the criteria for Tier 1, restricted items and that received supervisory approval.R0180/C0040Other own fund items approved by the supervisory authority as basic own funds not specified above – tier 2This is the amount of basic own fund items not identified above that meet the criteria for Tier 2 and that received supervisory approval.R0180/C0050Other own fund items approved by the supervisory authority as basic own funds not specified above – tier 3This is the amount of basic own fund items not identified above that meet the criteria for Tier 3 and that received supervisory approval.R0190/C0010Not–available own funds related to other items approved by supervisory authority as basic own funds not specified above to be deducted- totalThis is the total amount of own fund items related to Other items approved by supervisory authority as basic own funds not specified above which are deemed non–available, as defined in Article 222(2)–(5) of Directive 2009/138/EC and have to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0190/C0020Non–available own funds related to other items approved by supervisory authority as basic own funds not specified above to be deducted- tier 1 unrestricted itemsThis is the amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 1 unrestricted items and have to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0190/C0030Non–available own funds related to other items approved by supervisory authority as basic own funds not specified above to be deducted – tier 1 restricted itemsThis is the amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 1 restricted items and have to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.

R0190/C0040Non–available own funds related to other items approved by supervisory authority as basic own funds not specified above to be deducted – tier 2This is the amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 2 and have to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0190/C0050Non–available own funds related to other items approved by supervisory authority as basic own funds not specified above to be deducted – tier 3This is the amount of own fund items related to other items approved by supervisory authority as basic own funds not specified above which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 3 and have to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0200/C0010Minority interests at group level– totalThis is the total of minority interests in the group being disclosed upon.R0200/C0020Minority interests at group level– tier 1 unrestrictedThe amount of minority interests in the group being disclosed upon that meets the criteria for Tier 1 unrestricted items.R0200/C0030Minority interests at group level– tier 1 restrictedThe amount of minority interests in the group being disclosed upon that meets the criteria for Tier 1 restricted items.R0200/C0040Minority interests at group level– tier 2The amount of minority interests in the group being disclosed upon that meets the criteria for Tier 2.R0200/C0050Minority interests at group level– tier 3The amount of minority interests in the group being disclosed upon that meets the criteria for Tier 3.R0210/C0010Non available minority interests to be deducted at group level – totalThis is the total amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of the Directive 2009/138/EC and have to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0210/C0020Non available minority interests to be deducted at group level – tier 1 unrestrictedThis is the amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 1 unrestricted and have to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0210/C0030Non available minority interests to be deducted at group level – tier 1 restrictedThis is the amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 1 restricted and have to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0210/C0040Non available minority interests to be deducted at group level – tier 2This is the amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 2 and have to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.

R0210/C0050Non available minority interests to be deducted at group level – tier 3This is the amount of minority interests which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 3 and have to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.Own funds from the financial statements that should not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own fundsR0220/C0010Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds – total This is the total amount of own fund items from financial statements that are not represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds. These own fund items are either: (a) items that appear in the lists of own fund items, but fail to meet the classification criteria or the transitional provisions; or (b) items intended to perform the role of own funds that are not on the list of own fund items and have not been approved by the supervisory authority, and do not appear on the balance sheet as liabilities. Subordinated liabilities which do not count as basic own funds shall not be disclosed here, but on the balance sheet (template S.02.01) as subordinated liabilities that do not count as basic own funds. DeductionsR0230/C0010Deductions for participations in other financial undertakings, including non–regulated undertakings carrying out financial activities – total This is the total deduction for participations in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies, institutions for occupational retirement provisions, non–regulated financial entities carrying out financial activities, including the participations that are deducted according to Article 228, paragraph 2 of Directive 2009/138/EC. Those participations are deducted from basic own funds and added back as own funds according to the relevant sectoral rules in the rows from R0410 to R0440. R0230/C0020Deductions for participations in other financial undertakings, including non–regulated undertakings carrying out financial activities – tier 1 unrestricted This is the deduction of the participations in credit institutions, investment firms, financial institutions, alternative investment fund managers, (UCITS) management companies, institutions for occupational retirement provisions, non–regulated financial entities carrying out financial activities, including the participations that are deducted according to Article 228, paragraph 2 of Directive 2009/138/EC (to be showed separately in the row R0240). Those participations are deducted from basic own funds and added back as own funds according to the relevant sectoral rules in the rows from R0410 to R0440— tier 1 unrestricted items. R0230/C0030Deductions for participations in other financial undertakings, including non–regulated undertakings carrying out financial activities – tier 1 restricted

This is the deduction of the participations in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies, institutions for occupational retirement provisions, non–regulated financial entities carrying out financial activities, including the participations that are deducted according to Article 228, paragraph 2 of Directive 2009/138/EC. Those participations are deducted from basic own funds and added back as own funds according to the relevant sectoral rules in the rows from R0410 to R0440— tier 1 restricted items. R0230/C0040Deductions for participations in other financial undertakings, including non–regulated undertakings carrying out financial activities – tier 2 This is the deduction of the participations in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies, institutions for occupational retirement provisions, non–regulated financial entities carrying out financial activities including the participations that are deducted according to Article 228, paragraph 2 of Directive 2009/138/EC. Those participations are deducted from basic own funds and added back as own funds according to the relevant sectoral rules in the rows from R0410 to R0440— tier 2. R0240/C0010whereof deducted according to art 228 of the Directive 2009/138/ EC– totalThis is the total value of participations deducted according to Article 228, paragraph 2 of the Directive 2009/138/EC, as part of the value disclosed in row R0230 – totalR0240/C0020whereof deducted according to art 228 of the Directive 2009/138/EC – tier 1 unrestrictedThis is the value of participations that are deducted according to Article 228, paragraph 2 of Directive 2009/138/EC, as part of the value disclosed in row R0230 – tier 1 unrestricted.R0240/C0030whereof deducted according to art 228 of the Directive 2009/138/EC – tier 1 restrictedThis is the value of participations deducted according to Article 228, paragraph 2 of Directive 2009/138/EC, as part of the value disclosed in row R0230 – tier 1 restrictedR0240/C0040whereof deducted according to art 228 of the Directive 2009/138/EC – tier 2This is the value of participations deducted according to Article 228, paragraph 2 of Directive 2009/138/EC, as part of the value disclosed in row R0230 – tier 2 R0250/C0010Deductions for participations where there is non–availability of information (Article 229) – totalThis is the total deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to Article 229 of Directive 2009/138/EC.R0250/C0020Deductions for participations where there is non–availability of information (Article 229) – tier 1 unrestrictedThis is the deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to Article 229 of the Directive 2009/138/EC) – tier 1 unrestricted.R0250/C0030Deductions for participations where there is non–availability of information (Article 229) – tier 1 restrictedThis is the deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to Article 229 of Directive 2009/138/EC – tier 1 restricted.R0250/C0040Deductions for participations where there is non–availability of information (Article 229) – tier 2This is the deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to Article 229 of Directive 2009/138/EC, Tier 2.R0250/C0050Deductions for participations where there is non–availability of information (Article 229) – tier 3This is the deduction of the participations in related undertakings when the information necessary for calculating the group solvency is not available, according to Article 229 of Directive 2009/138/EC, Tier 3.R0260/C0010Deduction for participations included via Deduction and Aggregation method when the combination of methods is used – totalThis is the total deduction of the participations in related undertakings included with the Deduction and Aggregation method when the combination of methods is used.R0260/C0020Deduction for participations included via Deduction and Aggregation method when the combination of methods is used – tier 1 unrestrictedThis is the deduction of the participations in related undertakings included with the Deduction and Aggregation method when the combination of methods is used – tier 1 unrestricted.R0260/C0030Deduction for participations included via Deduction and Aggregation method when the combination of methods is used – tier 1 restrictedThis is the deduction of the participations in related undertakings included with the Deduction and Aggregation method when a combination of methods is used – tier 1 restricted.R0260/C0040Deduction for participations included via Deduction and Aggregation method when the combination of methods is used – tier 2This is the deduction of the participations in related undertakings included with the Deduction and Aggregation method when the combination of methods is used – tier 2.R0260/C0050Deduction for participations included via Deduction and Aggregation method when combination of methods is used – tier 3This is the deduction of the participations in related undertakings included with the Deduction and Aggregation method when the combination of methods is used – tier 3.R0270/C0010Total of non–available own fund items to be deducted— totalThis is the total of non– available own fund items.

R0270/C0020Total of non–available own fund items to be deducted – tier 1 unrestrictedThis is the total amount of non– available own fund items – Tier 1 unrestricted.R0270/C0030Total of non–available own fund items to be deducted – tier 1 restrictedThis is the non–available own fund items – tier 1 restricted items and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0270/C0040Total of non–available own fund items to be deducted – tier 2This is the non–available own fund items— tier 2 and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0270/C0050Total of non–available own fund items to be deducted – tier 3This is the non–available own fund items – tier 3 and has to be deducted as per Article 330 of Delegated Regulation (EU) 2015/35.R0280/C0010Total deductions – totalThis is the total amount of deductions not included in the reconciliation reserves.R0280/C0020Total deductions – tier 1 unrestrictedThis is the amount of deductions from tier 1 unrestricted not included in the reconciliation reserves.R0280/C0030Total deductions – tier 1 restrictedThis is the amount of deductions from tier 1 restricted not included in the reconciliation reserves.R0280/C0040Total deductions – tier 2This is the amount of deductions from tier 2 not included in the reconciliation reserves.R0280/C0050Total deductions – tier 3This is the amount of deductions from tier 3 not included in the reconciliation reserves.Total basic own funds after deductionsR0290/C0010Total basic own funds after deductions – totalThis is the total amount of basic own fund items after deductions.R0290/C0020Total basic own funds after deductions – tier 1 unrestrictedThis is the amount of basic own fund items after deductions that meet the criteria for Tier 1 unrestricted items.R0290/C0030Total basic own funds after deductions – tier 1 restrictedThis is the amount of basic own fund items after adjustments that meet the criteria for Tier 1 restricted items.R0290/C0040Total basic own funds after deductions – tier 2This is the amount of basic own fund items after adjustments that meet the criteria for Tier 2.R0290/C0050Total basic own funds after deductions – tier 3This is the amount of basic own fund items after adjustments that meet the criteria for Tier 3.Ancillary own fundsR0300/C0010Unpaid and uncalled ordinary share capital callable on demand – totalThis is the total amount of issued ordinary share capital that has not been called up or paid up but that is callable on demand. R0300/C0040Unpaid and uncalled ordinary share capital callable on demand – tier 2This is the amount of issued ordinary share capital that has not been called up or paid up but that is callable on demand that meets the criteria for Tier 2.R0310/C0010Unpaid and uncalled initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual – type undertakings, callable on demand–totalThis is the total amount of initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that has not been called up or paid up but that is callable on demand.R0310/C0040Unpaid and uncalled initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings, callable on demand – tier 2This is the amount of initial funds, members’ contributions or the equivalent basic own fund item for mutual and mutual–type undertakings that has not been called up or paid up but that is callable on demand that meets the criteria for Tier 2.R0320/C0010Unpaid and uncalled preference shares callable on demand – totalThis is the total amount of preference shares that have not been called up or paid up but that are callable on demand.R0320/C0040Unpaid and uncalled preference shares callable on demand – tier 2This is the amount of preference shares that have not been called up or paid up but that are callable on demand that meet the criteria for Tier 2.R0320/C0050Unpaid and uncalled preference shares callable on demand – tier 3This is the amount of preference shares that have not been called up or paid up but that are callable on demand that meet the criteria for Tier 3R0330/C0010A legally binding commitment to subscribe and pay for subordinated liabilities on demand – totalThis is the total amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand.R0330/C0040A legally binding commitment to subscribe and pay for subordinated liabilities on demand – tier 2This is the amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand that meet the criteria for Tier 2.R0330/C0050A legally binding commitment to subscribe and pay for subordinated liabilities on demand – tier 3This is the amount of legally binding commitments to subscribe and pay for subordinated liabilities on demand that meet the criteria for Tier 3.R0340/C0010Letters of credit and guarantees under Article 96 point (2) of Directive 2009/138/EC– totalThis is the total amount of letters of credit and guarantees that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC.R0340/C0040Letters of credit and guarantees under Article 96 point (2) of Directive 2009/138/EC– tier 2This is the amount of letters of credit and guarantees that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC that meet the criteria for Tier 2.R0350/C0010Letters of credit and guarantees other than under Article 96 point (2) of Directive 2009/138/ EC– totalThis is the total amount of letters of credit and guarantees that satisfy criteria for Tier 2 or Tier 3, other than those that are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC.

R0350/C0040Letters of credit and guarantees other than under Article 96 point (2) of Directive 2009/138/EC – tier 2This is the amount of letters of credit and guarantees that meet the criteria for Tier 2, other than those which are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC.R0350/C0050Letters of credit and guarantees other than under Article 96 point (2) of Directive 2009/138/EC– tier 3This is the amount of letters of credit and guarantees that meet the criteria for Tier 3, other than those which are held in trust for the benefit of insurance creditors by an independent trustee and provided by credit institutions authorised in accordance with Directive 2006/48/EC.R0360/C0010Supplementary members calls under first subparagraph of Article 96 point (3) of Directive 2009/138/EC– totalThis is the total amount of any future claims which mutual or mutual–type associations of ship owners with variable contributions solely insuring risks listed in classes 6, 12 and 17 in Part A of Annex I may have against their members by way of a call for supplementary contributions, within the following 12 months.R0360/C0040Supplementary members calls under first subparagraph of Article 96 point (3) of Directive 2009/138/EC – tier 2This is the amount of any future claims which mutual or mutual–type associations of ship owners with variable contributions solely insuring risks listed in classes 6, 12 and 17 in Part A of Annex I may have against their members by way of a call for supplementary contributions, within the following 12 months.R0370/C0010Supplementary members calls – other than under first subparagraph of Article 96 point (3) of Directive 2009/138/ECThis is the total amount of any future claims which mutual or mutual–type associations with variable contributions may have against their members by way of a call for supplementary contributions, within the following 12 months, other than those described in the first subparagraph of Article 96 point (3) of Directive 2009/138/EC.R0370/C0040Supplementary members calls – other than under first subparagraph of Article 96 point (3) of Directive 2009/138/EC – tier 2This is the amount of any future claims which mutual or mutual–type associations of with variable contributions may have against their members by way of a call for supplementary contributions within the following 12 months, other than those described in the first subparagraph of Article 96 point (3) of Directive 2009/138/EC that meet the criteria for Tier 2.R0370/C0050Supplementary members calls – other than under first subparagraph of Article 96 point (3) of Directive 2009/138/EC – tier 3This is the amount of any future claims which mutual or mutual–type associations with variable contributions may have against their members by way of a call for supplementary contributions within the following 12 months, other than those described in the first subparagraph of Article 96 point (3) of the Framework Directive 2009/138/EC that meet the criteria for Tier 3.R0380/C0010Non available ancillary own funds to be dedcuted at group level – totalThis is the total amount of ancillary own funds which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC.

R0380/C0040Non available ancillary own funds to be deducted at group level – tier 2This is the amount of ancillary own funds which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 2.R0380/C0050Non available ancillary own funds to be deducted at group level – tier 3This is the amount of ancillary own funds which are deemed non–available as defined in Article 222(2)–(5) of Directive 2009/138/EC that meet the criteria for Tier 3.R0390/C0010Other ancillary own funds – totalThis is the total amount of other ancillary own funds.R0390/C0040Other ancillary own funds – tier 2This is the amount of other ancillary own funds that meet criteria for Tier 2.R0390/C0050Other ancillary own funds – tier 3This is the amount of other ancillary own funds that meet criteria for Tier 3.R0400/C0010Total ancillary own fundsThis is the total amount of ancillary own fund items.R0400/C0040Total ancillary own funds tier 2This is the amount of ancillary own fund items that meet the criteria for Tier 2.R0400/C0050Total ancillary own funds – tier 3This is the amount of ancillary own fund items that meet the criteria for Tier 3.Own funds of other financial sectorsThe following items are applicable also in case of D&A method and combination of methodsR0410/C0010Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies – totalTotal of own funds in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies already net of any relevant Intragroup Transaction. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to the second paragraph of Article 228 of Directive 2009/138/EC.R0410/C0020Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies – Tier 1 unrestricted Own funds in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies already net of any relevant Intragroup Transaction – tier 1 unrestricted. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to the second paragraph of Article 228 of Directive 2009/138/EC. R0410/C0030Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies – Tier 1 restricted Own funds in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies already net of any relevant Intragroup Transaction – tier 1 restricted. The inclusion of other financial sectors follow Article 329 of Delegated Regulation (EU) 2015/35, if not deducted according to the second paragraph of Article 228 of Directive 2009/138/EC.

R0410/C0040Credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies – Tier 2 Own funds in credit institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies already net of any relevant Intragroup Transaction – tier 2. The inclusion of other financial sectors follow Article 329 of Delegated Regulation (EU) 2015/35, if not deducted according to the second paragraph of Article 228 of Directive 2009/138/EC. R0420/C0010Institutions for occupational retirement provision – totalTotal of own funds in institutions for occupational retirement provision, already net of any relevant Intragroup Transaction. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to the second paragraph of Article 228 of Directive 2009/138/EC.R0420/C0020Institutions for occupational retirement provision –tier 1 unrestricted Own funds in institutions for occupational retirement provision, already net of any relevant Intragroup Transaction– tier 1 unrestricted. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules R0420/C0030Institutions for occupational retirement provision –tier 1 restricted Own funds in institutions for occupational retirement provision, already net of any relevant Intragroup Transaction– tier 1 restricted. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules R0420/C0040Institutions for occupational retirement provision –tier 2 Own funds in institutions for occupational retirement provision, already net of any relevant Intragroup Transaction– tier 2. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules R0420/C0050Institutions for occupational retirement provision –tier 3 Own funds in institutions for occupational retirement provision, already net of any relevant Intragroup Transaction– tier 3. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules R0430/C0010Non–regulated undertakings carrying out financial activities – totalTotal of own funds in non–regulated undertakings carrying out financial activities, already net of any relevant Intragroup Transaction. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to the second paragraph of Article 228 of Directive 2009/138/EC.R0430/C0020Non–regulated undertakings carrying out financial activities – tier 1 unrestricted Own funds in non–regulated undertakings carrying out financial activities, already net of any relevant Intragroup Transaction – tier 1 unrestricted. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to the second paragraph of Article 228 of Directive 2009/138/EC.

R0430/C0030Non–regulated undertakings carrying out financial activities – tier 1 restricted Own funds in non–regulated undertakings carrying out financial activities, already net of any relevant Intragroup Transaction – tier 1 restricted. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to the second paragraph of Article 228 of Directive 2009/138/EC. R0430/C0040Non–regulated undertkings carrying out financial activities – tier 2 Own funds in non–regulated undertakings carrying out financial activities, already net of any relevant Intragroup Transaction – tier 2. Those items should be also deducted of any non–available own funds according to the relevant sectoral rules and deducted of own funds according to the second paragraph of Article 228 of Directive 2009/138/EC. R0440/C0010Total own funds of other financial sectors Total of own funds in other financial sectors. The value of the participation in the other financial sectors is deducted in R0230, and the own funds according to the own sectoral rule of own funds of such undertakings are reported in R0440 R0440/C0020Total own funds of other financial sectors – tier 1 unrestricted Total of own funds in other financial sectors – tier 1 unrestricted. The value of the participation in the other financial sectors is deducted in R0230, and the own funds according to the own sectoral rule of own funds of such undertakings are reported in R0440 R0440/C0030Total own funds of other financial sectors – tier 1 restricted Total of own funds in other financial sectors – tier 1 restricted. The value of the participation in the other financial sectors is deducted in R0230, and the own funds according to the own sectoral rule of own funds of such undertakings are reported in R0440. R0440/C0040Total own funds of other financial sectors – tier 2 Total of own funds in other financial sectors – tier 2. The value of the participation in the other financial sectors is deducted in R0230, and the own funds according to the own sectoral rule of own funds of such undertakings are reported in R0440. R0440/C0050Total own funds of other financial sectors – tier 3 Total of own funds in other financial sectors – tier 3. The value of the participation in the other financial sectors is deducted in R0230, and the own funds according to the own sectoral rule of own funds of such undertakings are reported in R0440. Own funds when using the Deduction and Aggregation method, exclusively or in combination with method 1R0450/C0010Own funds aggregated when using the Deduction and Aggregation method and combination of method – TotalThese are the total eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the Deduction and Aggregation method (D&A method) or a combination of methods, after the deduction non–available own funds at group level.R0450/C0020Own funds aggregated when using the Deduction and Aggregation method and combination of method – Tier 1 unrestrictedThese are the eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A method or a combination of methods, classified as Tier 1 unrestricted, after the deduction of non–available own funds at group level.R0450/C0030Own funds aggregated when using the Deduction and Aggregation method and combination of method – Tier 1 restrictedThese are the eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A method or a combination of methods, classified as Tier 1 restricted, after the deduction of non available own funds at group level.R0450/C0040Own funds aggregated when using the Deduction and Aggregation method and combination of method – Tier 2These are the eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A method or a combination of methods, classified as Tier 2, after the deduction of non available own funds at group level.R0450/C0050Own funds aggregated when using the Deduction and Aggregation method and combination of method – Tier 3These are the eligible own funds of the related undertakings that have to be added for the calculation of the aggregated own funds when using the D&A method or a combination of methods, classified as Tier 3, after the deduction of non available own funds at group level.

R0460/C0010Own funds aggregated when using the Deduction and Aggregation method and combination of method net of IGT – Total These are the total eligible own funds after the elimination of intra–group transactions (IGT) for the calculation of the aggregated group eligible own funds. The own funds figure disclosed here should be net of non available own funds and net of IGTs. R0460/C0020Own funds aggregated when using the Deduction and Aggregation method and combination of method net of IGT – Tier 1 unrestricted These are the eligible own funds after the elimination of intra–group transactions for the calculation of the aggregated group eligible own funds, classified as Tier 1 unrestricted items. The own funds figure disclosed here should be net of non available own funds and net of IGTs. R0460/C0030Own funds aggregated when using the D&A and combination of method net of IGT – Tier 1 restricted These are the eligible own funds after the elimination of the intra–group transactions for the calculation of the aggregated group eligible own funds, classified as Tier 1 restricted. The own funds figure disclosed here should be net of non available own funds and net of IGTs. R0460/C0040Own funds aggregated when using the Deduction and Aggregation method and combination of method net of IGT – Tier 2 These are the eligible own funds after the elimination of intra–group transactions for the calculation of the aggregated group eligible own funds, classified as Tier 2. The own funds figure disclosed here should be net of non available own funds and net of IGTs. R0460/C0050Own funds aggregated when using the Deduction and Aggregation method and combination of method net of IGT – Tier 3 These are the eligible own funds after the elimination of intra–group transactions for the calculation of the aggregated group eligible own funds, classified as Tier 3. The own funds figure disclosed here should be net of non available own funds and net of IGTs. R0520/C0010Total available own funds to meet the consolidated part of the group SCR (excluding the other financial sectors and the undertakings included via Deduction and Aggregation method) – totalThis is the total own funds of the group, comprising basic own funds after adjustments plus ancillary own funds, that are available to meet the consolidated part of the group SCR but excluding the own funds from other financial sectors and from the undertakings included via D&A method.R0520/C0020Total available own funds to meet the consolidated part of the group SCR (excluding the other financial sectors and the undertakings included via Deduction and Aggregation method) – tier 1 unrestrictedThis is the total own funds of the group, comprising basic own funds after adjustments, that are available to meet the consolidated part of the group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A method and that meet the criteria to be included in Tier 1 unrestricted items.R0520/C0030Total available own funds to meet the consolidated part of the group SCR (excluding the other financial sectors and the undertakings included via Deduction and Aggregation method) – tier 1 restrictedThis is the total own funds of the group, comprising basic own funds after adjustments, that are available to meet the consolidated part f the group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A method and that meet the criteria to be included in Tier 1 restricted items.

R0520/C0040Total available own funds to meet the consolidated part of the group SCR (excluding the other financial sectors and the undertakings included via Deduction and Aggregation method) – tier 2This is the total own funds of the group, comprising basic own funds after adjustments plus ancillary own funds, that are available to meet the consolidated part of the group SCR but excluding the own funds from other financial sectors and from the undertakings included via D&A method and that meet the criteria to be included in Tier 2.R0520/C0050Total available own funds to meet the consolidated part of the group SCR (excluding the other financial sectors and the undertakings included via Deduction and Aggregation method) – tier 3This is the total own funds of the group, comprising basic own funds after adjustments plus ancillary own funds, that are available to meet the consolidated part of the group SCR but excluding the own funds from other financial sectors and from the undertakings included via D&A and that meet the criteria to be included in Tier 3.R0530/C0010Total available own funds to meet the minimum consolidated group SCR –totalThis is the total own funds of the group, comprising basic own funds after adjustments, that are available to meet the minimum consolidated group SCR, excluding the own funds from other financial sector and from the undertakings included via D&A.methoR0530/C0020Total available own funds to meet the minimum consolidated group SCR– tier 1 unrestrictedThis is the own funds of the group, comprising basic own funds after adjustments, that are available to meet the minimum SCR for a group and that meet the criteria to be included in Tier 1 unrestricted.R0530/C0030Total available own funds to meet the minimum consolidated group SCR – tier 1 restrictedThis is the own funds of the group, comprising basic own funds after adjustments, that are available to meet the minimum SCR for a group and that meet the criteria to be included in Tier 1 restricted items.R0530/C0040Total available own funds to meet the minimum consolidated group SCR (group) – tier 2This is the own funds of the group, comprising basic own funds after adjustments, that are available to meet the minimum SCR for a group and that meet the criteria to be included in Tier 2.R0560/C0010Total eligible own funds to meet the consolidated part of the group SCR (excluding own funds from other financial sectors and own funds from the undertakings included via D&A method) – total This is the total group own funds which are eligible to cover the consolidated part of group SCR (excluding own funds from other financial sector and from the undertakings included via D&A method) under the limits For the purpose of the eligibility of those own fund items the consolidated part of the group SCR should not include the capital requirements from other financial sectors (Article 336 (c) of Delegated Regulation (EU) 2015/35) consistently. R0560/C0020Total eligible own funds to meet the consolidated part of the group SCR (excluding own funds from other financial sector and own funds from the undertakings included via D&A method) – tier 1 unrestrictedThis is the group own funds which are eligible under the limits set out to meet the consolidated part of the group SCR (excluding own funds from other financial sector and from the undertakings included via D A method), that meet the criteria for Tier 1 unrestricted items.

R0560/C0030Total eligible own funds to meet the consolidated part of the group SCR (excluding own funds from other financial sector and own funds from the undertakings included via D&A method) – tier 1 restrictedThis is the own funds which are eligible under the limits set out to meet the consolidated part of the group SCR (excluding own funds from other financial sector and from the undertakings included via D A method), that meet the criteria for Tier 1 restricted items.R0560/C0040Total eligible own funds to meet the consolidated part of the group SCR (excluding own funds from other financial sector and own funds from the undertakings included via D&A method) – tier 2This is the own funds which are eligible under the limits set out to meet the consolidated part of the group SCR (excluding own funds from other financial sector and from the undertakings included via Deduction and Aggregation method), that meet the criteria for Tier 2.R0560/C0050Total eligible own funds to meet the consolidated part of the group SCR (excluding own funds from other financial sectors and own funds from the undertakings included via D&A method) – tier 3This is the own funds which are eligible under the limits set out to meet the consolidated part pf the group SCR (excluding own funds from other financial sector and from the undertakings included via D&A method), that meet the criteria for Tier 3.R0570/C0010Total eligible own funds to meet the minimum consolidated group SCR – totalThis is the total eligible own funds of the group, that are available to meet the minimum consolidated group SCR, excluding own funds from other financial sectors and own funds from the undertakings included via D&A method.R0570/C0020Total eligible own funds to meet the minimum consolidated group SCR – tier 1 unrestrictedThis is the eligible own funds of the group, that are available to meet the minimum consolidated group SCR, excluding own funds from other financial sectors and own funds from the undertakings included via D&A method, that meet the criteria to be included in Tier 1 unrestricted items.R0570/C0030Total eligible own funds to meet the minimum consolidated group SCR – tier 1 restrictedThis is the eligible own funds of the group, that are available to meet the minimum consolidated group SCR, excluding own funds from other financial sectors and own funds from the undertakings included via D&A method, that meet the criteria to be included in Tier 1 restricted items.R0570/C0040Total eligible own funds to meet the minimum consolidated group SCR – tier 2This is the own funds of the group, that are available to meet the minimum consolidated group SCR, excluding own funds from other financial sectors and own funds from the undertakings included via D&A method, that meet the criteria to be included in Tier 2R0610/C0010Minimum consolidated Group SCRMinimum consolidated group SCR calculated for the consolidated data (method 1) as per Article 230 or 231 of the Solvency II Directive 2009/138/EC (only for the part of the group covered by method 1).R0650/C0010Ratio of Eligible own funds to Minimum Consolidated Group SCRThis is the minimum solvency ratio calculated as the total of eligible own funds to meet the Minimum Consolidated group SCR divided by the Minimum Consolidated group SCR (excluding other financial sectors and the undertakings included via D&A).

R0660/C0010Total eligible own funds to meet the Total group SCR (including own funds from other financial sector and from undertakings included via D&A)This is the total eligible own funds, including the own funds from the other financial sectors and from the undertakings included via D&A method, to meet the total group SCR.R0660/C0020Total eligible own funds to meet the Total group SCR (including own funds from other financial sector and from undertakings included via D&A) – tier 1 unrestrictedThis is the eligible own funds, including the own funds from the other financial sectors and from the undertakings included via D&A method, to meet the total group SCR that meet the criteria to be included in Tier 1 unrestrictedR0660/C0030Total eligible own funds to meet the Total group SCR (including own funds from other financial sector and from undertakings included via D&A) – tier 1 restrictedThis is the eligible own funds, including the own funds from the other financial sectors and from the undertakings included via D&A to meet the total group SCR that meet the criteria to be included in Tier 1 restrictedR0660/C0040Total eligible own funds to meet the Total group SCR (including own funds from other financial sector and from undertakings included via D&A) – tier 2This is the eligible own funds, including the own funds from the other financial sectors and from the undertakings included via D&A method to meet the total group SCR that meet the criteria to be included in Tier 2R0660/C0050Total eligible own funds to meet the Total group SCR (including own funds from other financial sector and from undertakings included via D&A) – tier 3This is the eligible available own funds, including the own funds from the other financial sectors and from the undertakings included via D&A to meet the total group SCR that meet the criteria to be included in Tier 3R0680/C0010Total Group SCRThe total group SCR is the sum of the consolidated group SCR calculated in accordance with Article 336 (a), (b), (c) and (d) and (e) of Delegated Regulation (EU) 2015/35 and the SCR for entities included via D&A method.R0690/C0010Ratio of Total Eligible own funds to the Total group SCR including other financial sectors and D&A undertakingsThis is solvency ratio calculated as the total of eligible own funds to meet the Total group SCR divided by the Total group SCR, including other financial sectors and D&A undertakingsReconciliation ReserveR0700/C0060Excess of assets over liabilitiesThis is the excess of assets over liabilities as disclosed in the Solvency 2 balance sheet.R0710/C0060Own shares (held directly and indirectly)This is the amount of own shares held by the participating insurance or reinsurance undertaking, the insurance holding company or the mixed financial holding company and the related undertakings, both directly and indirectly.R0720/C0060Foreseeable dividends, distributions and chargesThese are the dividends, distributions and charges foreseeable by the group.R0730/C0060Other basic own fund itemsThese are the basic own fund items included in Article 69, points (a)(i) to (v), of Delegated Regulation (EU) 2015/35, and Articles 72(a) and 76(a) of that Regulation, as well as those basic own fund items approved by the supervisory authority in accordance with Article 79 of that Regulation.

R0740/C0060Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced fundsThis is the total amount of the adjustment to the reconciliation reserve due to the existence of restricted own fund items in respect of ring–fenced funds and matching portfolios at group level.R0750/C0060Other non available own fundsThese are other non available own funds of related undertakings according to Article 335(1)(d) and (f) of Delegated Regulation (EU) 2015/35.R0760/C0060Reconciliation reserve – totalThis is the reconciliation reserve of the group, before deductions for participations.R0770/C0060Expected profits included in future premiums (EPIFP) – Life businessThe reconciliation reserve includes an amount of the excess of assets over liabilities that corresponds to the expected profit in future premiums (EPIFP). This cell represents that amount for the life business of the group.R0780/C0060Expected profits included in future premiums (EPIFP) – Non– life businessThe reconciliation reserve includes an amount of the excess of assets over liabilities that corresponds to the expected profit in future premiums (EPIFP). This cell represents that amount for the non–life business of the group.R0790/C00160Total Expected profits included in future premiums (EPIFP)This is the total amount calculated as expected profits included in future premiums (EPIFP). S.25.01 – Solvency Capital Requirement – for groups on Standard Formula General comments: This section relates to the annual disclosure of information for groups. For group reporting the following specific requirements shall be met: (a) The information until R0460 is applicable when method 1 as defined in Article 230 of Directive 2009/138/EC is used, either exclusively or in combination with method 2 as defined in Article 233 of Solvency II Directive; (b) When combination method is being used, the information until R0460 is to be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Solvency II Directive. ITEMINSTRUCTIONSR0010–R0050/C0110Gross solvency capital requirement Amount of the gross capital charge for each risk module, as calculated using the standard formula. The difference between the net and the gross SCR is the consideration of the future discretionary benefits laid down in Article 205 of Delegated Regulation (EU) 2015/35. This amount shall fully consider diversification effects laid down in 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 ring fenced finds (RFF)/matching adjustment portfolios (MAP) at entity level. R0060/C0110Gross solvency capital requirement – DiversificationAmount of the diversification effects between Basic SCR of gross risk modules, including diversification within each risk module, due to the application of the correlation matrix defined in Annex IV of Directive 2009/138/EC.R0070/C0110Gross solvency capital requirement – Intangible assets riskThe future discretionary benefits referred to in Article 205 of Delegated Regulation (EU) 2015/35 for intangible assets risk is zero under standard formula.R0100/C0110Gross solvency capital requirement – Basic Solvency Capital Requirement

Amount of the basic solvency capital requirements, before the consideration of future discretionary benefits in accordance with Article 205 of Delegated Regulation (EU) 2015/35, as calculated using the standard formula. This amount shall fully consider the diversification effects referred to in Article 304 of Directive 2009/138/EC. This cell includes the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level. This amount shall be calculated as a sum of the gross capital charges for each risk module within the standard formula, including adjustment for diversification effect within standard formula R0030/C0090USP – Life underwriting risk Identifies which undertaking specific parameters have been used in each risk module. One of the options on the following closed list should be used: Increase in the amount of annuity benefits None R0040/C0090USP – Health underwriting risk Identifies which undertaking specific parameters have been used in each risk module. At least one of the options on the following closed list shall be used: Increase in the amount of annuity benefits Standard deviation for NSLT health premium risk referred to in Title I Chapter V Section 12 of Delegated Regulation (EU) 2015/35 Standard deviation for NSLT health gross premium risk referred to in Title I Chapter V Section 12 of Delegated Regulation (EU) 2015/35 Adjustment factor for non–proportional reinsurance Standard deviation for NSLT health reserve risk referred to in Title I Chapter V Section 12 of Delegated Regulation (EU) 2015/35 None If more than one specific parameter is used, report them separated by comas. R0050/C0090USP – Non life underwriting risk Identifies which undertaking specific parameters have been used in each risk module. At least one of the options on the following closed list should be used: Standard deviation for non–life premium risk Standard deviation for non–life gross premium risk Adjustment factor for non–proportional reinsurance Standard deviation for non–life reserve risk None R0010, R0030, R0040, R0050/C0120Simplifications Identifies the risk sub–modules of each risk module for which a simplified calculation method has been used. If simplified calculation methods for more than one risk sub–module have been used within one risk module, report them separated by comas. Calculation of Solvency Capital RequirementR0130/C0100Operational riskAmount of the capital requirements for operational risk module as calculated using the standard formula.R0140/C0100Loss–absorbing capacity of technical provisionsAmount of the adjustment for loss–absorbing capacity of technical provisions calculated in accordance with the standard formula. This amount should be disclosed as a negative value.R0150/C0100Loss–absorbing capacity of deferred taxes Amount of the adjustment for loss–absorbing capacity of deferred taxes calculated in accordance with the standard formula. This amount should be disclosed as a negative value. R0160/C0100Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/ECAmount of the capital requirement, calculated in accordance with the rules stated in Article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under Article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be disclosed only during the transitional period.R0200/C0100Solvency capital requirement calculated on the basis of Article 336(a) of Delegated Regulation (EU) 2015/35, excluding capital add–onAmount of the SCR, before any capital add–on, calculated in accordance with Article 336 (a), i.e. on the basis of consolidated data as referred to in Article 335(1) points (a), (b) and (c) of Delegated Regulation (EU) 2015/35 including data of controlled collective investment undertakings and investments packaged as funds.

R0210/C0100Capital add–ons already set Amount of capital add–on that had been set at the reporting reference date. It will not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data. During the transitional phase, this item shall only be disclosed if the Member State decided it to be compulsory in accordance with Article 51(2) of Directive 2009/138/EC. Otherwise, the amount of the capital add–on should be split among the nSCR of the risk modules. The precise procedure should be previously agreed with the NSA. R0211/C0100Of which, capital add–ons already set – Article 37(1) Type aAmount of capital add–on that had been set at the reporting reference date. It does not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.R0212/C0100Of which, capital add–ons already set – Article 37(1) Type bAmount of capital add–on that had been set at the reporting reference date. It does not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.R0213/C0100Of which, capital add–ons already set – Article 37(1) Type cAmount of capital add–on that had been set at the reporting reference date. It does not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.R0214/C0100Of which, capital add–ons already set – Article 37(1) Type dAmount of capital add–on that had been set at the reporting reference date. It does not include capital add–ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.R0220/C0100Consolidated Group SCR Overall capital requirement including capital add–ons Amount of the Solvency Capital Requirement for undertakings under method 1 as defined in Article 230 of Directive 2009/138/EC. It shall include all components of the consolidated SCR, including capital requirements of undertakings from other financial sectors, capital requirement for non-controlled participation capital requirement for residual undertakings and capital requirement for collective investment undertakings on investment packaged as funds. Other information on SCRR0400/C0100Capital requirement for duration–based equity risk sub–moduleAmount of the capital requirement for duration–based equity risk sub–module.R0410/C0100Total amount of notional Solvency Capital Requirements for remaining partAmount of the notional SCRs of remaining part when undertaking has RFF. R0420/C0100Total amount of notional Solvency Capital Requirements for ring–fenced fundsAmount of the sum of notional SCRs of all ring–fenced funds when undertaking has RFF (other than those related to business operated in accordance with Article 4 of Directive 2003/41/EC (transitional)).R0430/C0100Total amount of Notional Solvency Capital Requirements for matching adjustment portfoliosAmount of the sum of notional SCRs of all matching adjustment portfolios.R0440/C0100Diversification effects due to RFF nSCR aggregation for Article 304

Amount of the adjustment for a diversification effect between ring–fenced funds under Article 304 of Directive 2009/138/EC and the remaining part. It shall be equal to the difference between the sum of the nSCR for each RFF/MAP/RP and the total SCR. R0470/C0100Minimum consolidated group solvency capital requirementAmount of the minimum consolidated group Solvency Capital Requirement as stated in Article 230 of Directive 2009/138/EC.Information on other entitiesR0500/C0100Capital requirement for other financial sectors (Non–insurance capital requirements) Amount of capital requirement for other financial sectors. This item is only applicable to group reporting where the group includes an undertaking which is subject to non–insurance capital requirements, such as a bank, and is the capital requirement calculated in accordance with the appropriate requirements. R0500 is expected to be equal to the sum of R0510, R0520 and R0530. R0510/C0100Capital requirement for other financial sectors (Non–insurance capital requirements) – Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies Amount of capital requirement for credit institutions, investment firms and financial institutions. This item is only applicable to group reporting where the group includes undertakings which are credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies and they are subject to capital requirements, calculated in accordance with the relevant sectoral rules. R0520/C0100Capital requirement for other financial sectors (Non–insurance capital requirements) – Institutions for occupational retirement provisions Amount of capital requirement for institutions for occupational retirement provisions. This item is only applicable to group reporting where the group includes undertaking which are institutions for occupational retirement provision and subject to non–insurance capital requirements calculated in accordance with the relevant sectoral rules. R0530/C0100Capital requirement for other financial sectors (Non–insurance capital requirements) – Capital requirement for non–regulated undertakings carrying out financial activities Amount of capital requirement for non–regulated undertakings carrying out financial activities. This figure represents a notional solvency requirement, calculated if the relevant sectoral rules were to be applied. This item is only applicable to group reporting where the group includes undertakings which are non – regulated undertakings carrying out financial activities. R0540/C0100Capital requirement for non–controlled participation Amount of the proportional share of the Solvency Capital Requirements of the related insurance and reinsurance undertakings and insurance holding companies or mixed financial holding companies which are not subsidiaries, in accordance with Article 336(1)(b) of Delegated Regulation (EU) 2015/35.

This item is only applicable to group reporting and corresponds, for those entities which are not subsidiaries, to the capital requirement calculated in accordance with Solvency 2. R0550/C0100Capital requirement for residual undertakingsAmount determined in accordance with Article 336(1)(d) of Delegated Regulation (EU) 2015/35.R0555/C0100Capital requirement for collective investment undertakings or investments packaged as fundsAmount determined in accordance with Article 336(1)(e) of Delegated Regulation (EU) 2015/35.Overall SCRR0560/C0100SCR for undertakings included via D&A methodAmount of the Solvency Capital Requirement for undertakings included under method 2 as defined in Article 233 of Directive 2009/138/EC when the combination of methods is used.R0570/C0100Total group solvency capital requirement Overall SCR for all undertakings regardless of the method used. The total group solvency capital requirement is expected to be equal to the sum of R0220 and R0560. In case the minimum consolidated group SCR (R0470) is higher than the consolidated group SCR (R0220), then the total group solvency capital requirement is expected to be equal to the sum of R0470 and R0560. S.25.05 – Solvency Capital Requirement – for groups using an internal model (partial or full) General comments: This section relates to the annual disclosure of information for groups. This Annex contains instructions in relation to the templates included in Annex I of this Regulation. The first column of the following table identifies the items to be reported by identifying the columns and lines as shown in the template in Annex I. This Annex relates to opening and annual submission of information for individual entities, ring fenced-funds, matching adjustment portfolios and remaining part. This template shall be reported based on availability according to the internal model architecture and risk profile when possible with reasonable effort. The data to be reported shall be agreed between national supervisory authorities and groups. The purpose of this template is to collect data on an aggregate level and show diversification benefits between separate risk modules. All values shall be reported before any tax effects unless otherwise stated. For groups using a partial internal model all rows for C0010 refer to the 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 reported as a separate component it should be the amount of the loss-absorbing capacity (these amounts should be reported 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.

These amounts shall fully consider the diversification effects referred to in Article 304 of Directive 2009/138/EC, where applicable. Where applicable, these cells shall not include the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level. For the groups, reporting at the level of the whole group, under a partial internal model to which the adjustment due to the aggregation of the nSCR of RFF/MAP is applicable, where the entity has MAP or RFF (except those under the scope of Article 304 of Directive 2009/138/EC) the nSCR at risk module level and the loss-absorbing capacity (LAC) of technical provisions and deferred taxes to be reported shall be calculated as follows: where the group applies the full adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level: the nSCR shall be calculated as if no RFF and the LAC shall be calculated as the sum of the LAC across all RFF/MAP and remaining part; where the group applies the simplification at risk sub-module level to aggregate the nSCR of the RFF/MAP at entity level, the nSCR and LAC shall be calculated considering a direct summation at sub-module level method; where the group applies the Simplification at risk module level to aggregate the nSCR of the RFF/MAP at entity level, the nSCR and LAC shall be calculated considering a direct summation at module level method. For group reporting the following specific requirements shall be met: (a) the information until R0470 (S.25.05.22.02) is applicable when method 1 as defined in Article 230 of Solvency II Directive is used, either exclusively or in combination with method 2 as defined in Article 233 of Directive 2009/138/EC; (b) when combination method is being used, the information until R0470 (S.25.05.22.02) shall be submitted only for the part of the group calculated with method 1 as defined in Article 230 of Directive 2009/138/EC. ITEMINSTRUCTIONSC0010/R0020Total diversification Amount of the diversification effects between risk modules. This amount shall be reported as a negative value. This is part of the minimum dataset that shall be publicly disclosed. C0010/R0030Total diversified risk before tax Diversified capital charges before tax. This is part of the minimum dataset that shall be publicly disclosed. C0010/R0040Total diversified risk after tax Diversified capital charges after tax. This is part of the minimum dataset that shall be publicly disclosed. C0010/R0070Total market & credit risk Same as S.26.08.01 C0010/R0070 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0080Market & Credit risk – diversified Same as S.26.08.01 C0010/R0080 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0190Credit event risk not covered in market & credit risk Same as S.26.08.01 C0010/R0190 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0200Credit event risk not covered in market & credit risk – diversified Same as S.26.08.01 C0010/R0200

This is part of the minimum dataset that shall be publicly disclosed. C0010/R0270Total Business risk Same as S.26.08.01 C0010/R0270 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0280Total Business risk – diversified Same as S.26.08.01 C0010/R0280 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0310Total Net Non-life underwriting risk Same as S.26.08.04 C0010/R0310 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0320Total Net Non-life underwriting risk – diversified Same as S.26.08.04 C0010/R0320 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0400Total Life & Health underwriting risk Same as S.26.08.01 C0010/R0400 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0410Total Life & Health underwriting risk – diversified Same as S.26.08.01 C0010/R0410 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0480Total Operational risk Same as S.26.08.01 C0010/R0480 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0490Total Operational risk – diversified Same as S.26.08.01 C0010/R0490 This is part of the minimum dataset that shall be publicly disclosed. C0010/R0500Other risk Same as S.26.08.01 C0010/R0500 This is part of the minimum dataset that shall be publicly disclosed. C0070/R0020 to R0080, R0190 to R0200, R0270, R0280, R0310, R0320, R0400, R0410, R0510, R0520, R0530Amount modelled For each component this cell represents the amount calculated in accordance with to the partial internal model. This column is not relevant for full internal model. C0090/R0020 to R0080, R0190 to R0200, R0270, R0280, R0310, R0320, R0400, R0410, R0510, R0520, R0530USP For those components calculated in accordance with to the standard formula where undertaking specific parameters have been applied, one of the following options shall be used: For life underwriting risk: Increase in the amount of annuity benefits None For health underwriting risk: Increase in the amount of annuity benefits Standard deviation for NSLT health premium risk Standard deviation for NSLT health gross premium risk Adjustment factor for non–proportional reinsurance Standard deviation for NSLT health reserve risk None For non–life underwriting risk: Standard deviation for non–life premium risk Standard deviation for non–life gross premium risk Adjustment factor for non–proportional reinsurance Standard deviation for non–life reserve risk None In any case, if more than one specific parameter is used, report them separated by comas. This column is not relevant for full internal model. C0120/R0020 to R0080, R0190 to R0200, R0270, R0280, R0310, R0320, R0400, R0410, R0510, R0520, R0530Simplifications For those components calculated in accordance with to the standard formula where simplifications have been applied, the risk sub–modules of each risk module for which a simplified calculation method has been used should be identified

If simplified calculation methods for more than one risk sub–module have been used within one risk module, report them separated by comas. This column is not relevant for full internal model. R0110/C0100Total undiversified componentsSum of all components.R0060/C0100Diversification The total amount of the diversification among components disclosed in C0030. This amount does not include diversification effects inside each component, which shall be embedded in the values disclosed in C0030. This amount shall be disclosed as negative value. R0120/C0100Adjustment due to RFF/MAP nSCR aggregationWhere applicable, adjustment to correct the bias on SCR calculation due to aggregation of RFF/MAP nSCR at risk module level.R0160/C0100Capital requirement for business operated in accordance with Art. 4 of Directive 2003/41/ECAmount of the capital requirement, calculated in accordance with to the rules stated in Article 17 of Directive 2003/41/EC, for ring–fenced funds relating to pension business operated under Article 4 of Directive 2003/41/EC to which transitional measures are applied. This item is to be disclosed only during the transitional period.R0200/C0100Solvency capital requirement calculated on the basis of Article 336(a) of Delegated Regulation (EU) 2015/35, excluding capital add–onAmount of the SCR, before any capital add–on, calculated in accordance with Article 336(a) of Delegated Regulation (EU) 2015/35, i.e. on the basis of consolidated data as referred to in points (a), (b) and (c) of Article 335(1) of Delegated Regulation (EU) 2015/35 including data of controlled collective investment undertakings and investments packaged as funds.R0210/C0100Capital add–ons already setAmount of capital add–on that had been set at the reporting reference date. It does not include capital add–ons set between that date and the submission of the data to the supervisory authority.R0211/C0100of which, capital add-ons already set – Article 37(1) of Directive 2009/138/EC – Type (a)Amount of type (a) capital add-on calculated in accordance with Article 37(1) of Directive 2009/138/EC and that had been set at the reporting reference date. It does not include capital add-ons set between that date and the submission of the data to the supervisory authority. R0212/C0100of which, capital add-ons already set – Article 37(1) of Directive 2009/138/EC – Type (b)Amount of type (b) capital add-on that has been calculated in accordance with Article 37(1) of Directive 2009/138/EC and that had been set at the reporting reference date. It does not include capital add-ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.R0213/C0100of which, capital add-ons already set – Article 37(1) of Directive 2009/138/EC – Type cAmount of type (c) capital add-on calculated in accordance with Article 37(1) of Directive 2009/138/EC and that had been set at the reporting reference date. It shallnot include capital add-ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.R0214/C0100of which, capital add-ons already set – Article 37(1) of Directive 2009/138/EC – Type (d)Amount of type (d) capital add-on that has been calculated in accordance with Article 37(1) of Directive 2009/138/EC and that had been set at the reporting reference date. It shall not include capital add-ons set between that date and the submission of the data to the supervisory authority, nor any set after the submission of the data.R0220/C0100Consolidated Group SCROverall capital requirement including capital add-ons for undertakings under method 1 as defined in Article 230 of Directive 2009/138/EC. It shall include all components of the consolidated SCR, including capital requirements of undertakings from other financial sectors, capital requirement for non-controlled participation, capital requirement for residual undertakings and capital requirement for collective investment undertakings or investments packaged as funds.Other information on SCRR0300/C0100Amount/estimate of the overall loss–absorbing capacity of technical provisionsAmount/Estimate of the overall adjustment for loss–absorbing capacity of technical provisions, including the part embedded in the components and the part disclosed as a single component. This amount shall be disclosed as a negative amount.R0310/C0100Amount/estimate of the loss absorbing capacity for deferred taxesAmount/Estimate of the overall adjustment for loss–absorbing capacity for deferred taxes, including the part embedded in the components and the part disclosed as a single component. This amount shall be disclosed as a negative amount.R0400/C0100Capital requirement for duration–based equity risk sub–moduleAmount of the capital requirement for duration–based equity risk sub–module.R0410/C0100Total amount of notional Solvency Capital Requirements for remaining partAmount of the notional SCRs of remaining part when the group has RFF.R0420/C0100Total amount of Notional Solvency Capital Requirements for ring-fenced fundsAmount of the sum of notional SCRs of all ring–fenced funds when the group has RFF (other than those related to business operated in accordance with Article 4 of Directive 2003/41/EC (transitional)).

R0430/C0100Total amount of Notional Solvency Capital Requirements for matching adjustment portfolios Amount of the sum of notional SCRs of all matching adjustment portfolios This item does not have to be disclosed when reporting SCR calculation at RFF or matching portfolio level. R0440/C0100Diversification effects due to RFF nSCR aggregation for Article 304 Amount of the adjustment for a diversification effect between ring fenced funds under Article 304 of Solvency II Directive and the remaining part. It shall be equal to the difference between the sum of the nSCR for each RFF/MAP/RP and the total SCR disclosed in R0200/C0100. R0470/C0100Minimum consolidated group solvency capital requirementAmount of the minimum consolidated group Solvency Capital Requirement as stated in Article 230 of Directive 2009/138/EC. This item is applicable to group reporting only.R0500/C0100Capital requirement for other financial sectors (Non–insurance capital requirements) Amount of capital requirement for other financial sectors. This item is only applicable to group reporting where the group includes an undertaking which is subject to non–insurance capital requirements, such as a bank, and is the capital requirement calculated in accordance with the appropriate requirements. R0500 is expected to be equal to the sum of R0510, R0520 and R0530. R0510/C0100Capital requirement for other financial sectors (Non–insurance capital requirements) – Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies Amount of capital requirement for credit institutions, investment firms and financial institutions. This item is only applicable to group reporting where the group includes undertakings which are credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies and they are subject to capital requirements, calculated in accordance with the relevant sectoral rules. R0520/C0100Capital requirement for other financial sectors (Non–insurance capital requirements) – Institutions for occupational retirement provisions Amount of capital requirement for institutions for occupational retirement provisions. This item is only applicable to group reporting where the group includes undertaking which are institutions for occupational retirement provision and subject to non–insurance capital requirements calculated in accordance with the relevant sectoral rules. R0530/C0100Capital requirement for other financial sectors (Non–insurance capital requirements) – Capital requirement for non–regulated undertakings carrying out financial activities Amount of capital requirement for non–regulated undertakings carrying out financial activities. This figure represents a notional solvency requirement, calculated if the relevant sectoral rules were to be applied. This item is only applicable to group reporting where the group includes undertakings which are non–regulated undetakings carrying out financial activities.

R0540/C0100Capital requirement for non–controlled participation Amount of the proportional share of the Solvency Capital Requirements of the related insurance and reinsurance undertakings and insurance holding companies which are not subsidiaries. This item is only applicable to group reporting and corresponds, for those entities which are not subsidiaries, to the capital requirement calculated in accordance with Solvency 2. R0550/C0100Capital requirement for residual undertakingsAmount determined in accordance with Article 336(1)(d) of Delegated Regulation (EU) 2015/35.R0555/C0100Capital requirement for collective investment undertakings or investments packaged as fundsAmount determined in accordance with Article 336(1)(e) of Delegated Regulation (EU) 2015/35.R0560/C0100SCR for undertakings included via D&A methodAmount of the Solvency Capital Requirement for undertakings included under method 2 as defined in Article 233 of II Directive 2009/138/EC when the combination of methods is used.R0570/C0100Total group solvency capital requirement Overall SCR for all undertakings regardless of the method used. The total group solvency capital requirement is expected to be equal to the sum of R0220 and R0560. In case the minimum consolidated group SCR (R0470) is higher than the Consolidated group SCR (R0220), then the total group solvency capital requirement is expected to be equal to the sum of R0470 and R0560. S.32.01 – Undertakings in the scope of the group General comments: This section relates to the annual disclosure of information for groups. This template is relevant under method 1 as defined in Article 230 of Directive 2009/138/EC, method 2 as defined in Article 233 of Directive 2009/138/EC and a combination of methods. It is a list of all undertakings in the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, subject to full group supervision according to Article 213(2)(a)(b)(c) of Directive 2009/138/EC, including the participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies at the top of the group. Cells C0010 to C0080 are related to the identification of the undertaking; Cells C0180 to C0230 are related to criteria of influence; Cells C0240 and C0250 are related to the inclusion in the scope of group supervision; Cell C0260 is related to group solvency calculation. ITEMINSTRUCTIONSC0010CountryIdentify the ISO 3166–1 alpha–2 code of the country in which the registered head office of each undertaking within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, is locatedC0020Identification code of the undertaking Identification code by this order of priority, if existent: Legal Entity Identifier (LEI), mandatory if existent; Specific code in the absence of LEI code Specific code: For EEA insurance and reinsurance undertakings and other EEA regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC: identification code used in the local market, attributed by the undertaking’s competent supervisory authority;

For non–EEA undertakings and non–regulated undertakings within the scope of the group, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, identification code will be provided by the group. When allocating an identification code to each non–EEA or non–regulated undertaking, the group shall comply with the following format in a consistent manner: identification code of the parent undertaking + ISO 3166–1 alpha–2 code of the country of the undertaking + 5 digits C0030Type of code of the ID of the undertaking Identification of the code used in item Identification code of the undertaking: 1 – LEI 2 – Specific code C0040Legal name of the undertakingLegal name of the undertakingC0050Type of undertaking Identify the type of undertaking giving information on the type of activity of the undertaking. The type of undertakings is linked to how the undertakings are brought into the group solvency calculation, as reported in C0260 of this template. This is applicable to both EEA and third–country undertakings. The following closed list of options shall be used: 1 – Life insurance undertaking 2 – Non life insurance undertaking 3 – Reinsurance undertaking 4 – Composite undertaking 5 – Insurance holding company as defined in Article 212(1)(f) of Directive 2009/138/EC 6 – Mixed–activity insurance holding company as defined in Article 212(1)(g) of Directive 2009/138/EC 7 –Mixed financial holding company as defined in Article 212(1)(h) of Directive 2009/138/EC 8 – Credit institution, investment firm and financial institution 9 – Institution for occupational retirement provision 10 – Ancillary services undertaking as defined in Article 1(53) of Delegated Regulation (EU) 2015/35 11 – Non–regulated undertaking carrying out financial activities as defined in Article 1(52) of Delegated Regulation (EU) 2015/35 12 – Special purpose vehicle authorised in accordance with Article 211 of Directive 2009/138/EC 13 – Special purpose vehicle other than special purpose vehicle authorised in accordance with Article 211 of Directive 2009/138/EC 14 – UCITS management company as defined in Article 1(54) of Delegated Regulation (EU) 2015/35 15 – Alternative investment funds managers as defined in Article 1(55) of Delegated Regulation (EU) 2015/35 99 – Other C0060Legal form Identify the form of the undertaking. For categories 1 to 4 in cell Type of undertaking, the legal form shall be consistent with Annex III of Directive 2009/138/EC. C0070Category (mutual/non mutual) Indicate high level information on the legal form, i.e. whether the undertaking is a mutual or not. The following closed list shall be used: 1 – Mutual 2 – Non–mutual C0080Supervisory Authority Name of the Supervisory Authority responsible for the supervision of the individual undertaking. Please use the full name of the authority. Criteria of influenceC0180% capital share Proportion of the subscribed capital that is held, directly or indirectly, by the participating undertaking in the related undertaking (as referred to in Article 221 of Directive 2009/138/EC).

This cell is not applicable for the ultimate parent undertaking. C0190% used for establishment of consolidated accounts Percentage as defined by IFRS or local GAAP for the integration of consolidated undertakings into the consolidation which may differ from item C0180. For full integration, minority interests shall also be disclosed in this item. This cell is not applicable for the ultimate parent undertaking. C0200% voting rights Proportion of voting rights that is held, directly or indirectly, by the participating undertaking in the undertaking This cell is not applicable for the ultimate parent undertaking. C0210Other criteria Other criteria useful to assess the level of influence exercised by the participating undertaking, e.g centralised risk management. This cell is not applicable for the ultimate parent undertaking. C0220Level of influence Influence can be either dominant or significant, depending on criteria mentioned above; the group is responsible for assessing the level of influence exercised by the participating undertaking over any undertaking but as stated in Article 212(2) of Directive 2009/138/EC the group supervisor may have a differing view from the group’s assessment and if so the group shall take into account any decision made by the group supervisor. This cell is not applicable for the ultimate parent undertaking. The following closed list shall be used: 1 – Dominant 2 – Significant C0230Proportional share used for the group solvency calculation Proportional share is the proportion that will be used to calculate the group solvency. This cell is not applicable for the ultimate parent undertaking. Inclusion in the scope of Group supervisionC0240Inclusion in the scope of group supervision – Yes/No Indicate if the undertaking is included or not in the scope of group supervision as referred in Article 214 of Directive 2009/138/EC; if an undertaking is not included in the scope of group supervision as provided for in Article 214, then it shall be indicated which paragraph from Article 214(2) is the reason. The following closed list shall be used: 1 – Included in the scope 2 – Not included in the scope (Article 214(2)(a)) 3 – Not included in the scope (Article 214(2)(b)) 4 – Not included in the scope (Article 214(2)(c)) C0250Inclusion in the scope of group supervision – Date of decision if art. 214 is appliedIdentify the ISO 8601 (yyyy–mm–dd) code of the date where the decision of exclusion has been taken.Group solvency calculationC0260Method used and under method 1, treatment of the undertaking The item gathers information on the method used for group solvency calculation and the treatment of each undertaking. The following closed list shall be used: 1 – Method 1: Full consolidation 2 – Method 1: Proportional consolidation 3 – Method 1: Adjusted equity method 4 – Method 1: Sectoral rules 5 – Method 2: Solvency II 6 – Method 2: Sectoral Rules 7 – Method 2: Local rules 8 – Deduction of the participation in relation to Article 229 of Directive 2009/138/EC