Guidance

SS11/16 – Solvency II: External audit of, and responsibilities of the governing body in relation to, the public disclosure requirement

Chapter

Appendix: Solvency II public disclosure – narrative sections and templates and associated PRA expectations

Printed on: 28/09/2024

Rulebook at: 27/09/2024

Appendix: Solvency II public disclosure – narrative sections and templates and associated PRA expectations

The table below lists the elements of the SFCR and highlights which are considered to be part of the ‘relevant elements of the SFCR’ and which should be treated as ‘other information’ in accordance with ISA (UK) 720 (Revised June 2016).

Article Title Assurance
293 Business and performance Other information
294 System of governance Other information
295 Risk profile Other information
296 Valuation for solvency purposes
 Relevant element*
297 Capital management Relevant element*
359 Group solvency and financial condition report
 Relevant element* valuation and capital management sections
Templates
S.02.01.02
 Balance Sheet
 Relevant element*
S.05.01.02
 Premiums, claims and expenses by line of business
 Other information
S.05.02.01
 Premiums, claims and expenses by country
 Other information
S.12.01.02
 Life and Health SLT Technical Provisions
 Relevant element*
S.17.01.02
 Non-Life Technical Provisions
 Relevant element*
S.19.01.21
 Non-life insurance claims
 Other information
S.22.01.21
 Impact of long term guarantees and transitional measures (MCR)
 Relevant element*
S.22.01.22
 Impact of long term guarantees and transitional measures (SCR)
 Relevant element*
S.23.01.01
 Own funds Relevant element*
S.23.01.22
 Own funds Relevant element*
S.25.01.21
 Solvency Capital Requirement - for undertakings on Standard Formula
 Relevant element
S.25.01.22
 Solvency Capital Requirement - for groups on Standard Formula
 Relevant element
S.25.02.21
 Solvency Capital Requirement - for undertakings using the standard formula and partial internal model
 Other information
S.25.02.22
 Solvency Capital Requirement - for groups using the standard formula and partial internal model
 Other information
S.25.03.21
 Solvency Capital Requirement - for undertakings on Full Internal Models
 Other information
S.25.03.22
 Solvency Capital Requirement - for groups on Full Internal Models
 Other information
S.28.01.01
 Minimum Capital Requirement - Only life or only non-life insurance or reinsurance activity
 Relevant element*
S.28.02.01
 Minimum Capital Requirement - Both life and non-life insurance activity
 Relevant element*
S.32.01.22
 Undertakings in the scope of the group
 Relevant element
* SCR calculated using an internal model is out of scope

  • 30/06/2024