Changes not Corresponds to other be used for final be used for final elsewhere variations in Best adjustment that if adjustment that if material explained Estimate, not captured material need to be need to be justified in previous cells justified (R0110/R0260) The second table of the template reflects the technical flows affecting technical provisions but that are not reflected in the closing best estimate. The amounts should all be reported positive if in line with its nature, e.g. cash-in flows related to premiums as positive and cash-out flows related to claims as positive as well (see also BV146 and BV147). LOG summary Life Non-life example/Additonal example/Additonal comment comment Premiums written Amount of premiums Cash-flows received Cash-flows received during the period written during the from premiums from premiums period not reflected in (R0310) the closing best estimate Cash-flows paid Claims and Benefits Amount of claims and Cash-flows paid regarding claims and during the period, net benefits during the regarding claims and benefits of salvages and period, net of salvages benefits subrogations and subrogations, respectively for Life and Non-life not reflected in the closing best estimate. Expenses (excluding Amount of expenses Cash-flows paid Cash-flows paid regarding expenses Investment expenses) (excluding investment regarding expenses expenses which are – (R0330) reported under S.29.02) not reflected in the closing best estimate Cash-flows paid and Technical related Total amount of Cash-flows paid and received regarding to reinsurance during technical flows related received regarding reinsurance the period to reinsurance reinsurance recoverables (recoverables received recoverable during the recoverables net of premiums paid) period, i.e. recoverable
Changes not elsewhere explained (R0110/R0260) Corresponds to other variations in Best Estimate, not captured in previous cells be used for final adjustment that if material need to be justified be used for final adjustment that if material need to be justified The second table of the template reflects the technical flows affecting technical provisions but that are not reflected in the closing best estimate. The amounts should all be reported positive if in line with its nature, e.g. cash-in flows related to premiums as positive and cash-out flows related to claims as positive as well (see also BV146 and BV147). LOG summary Life example/Additonal comment Non-life example/Additonal comment Premiums written during the period (R0310) Amount of premiums written during the period not reflected in the closing best estimate Cash-flows received from premiums Cash-flows received from premiums Claims and Benefits during the period, net of salvages and subrogations Amount of claims and benefits during the period, net of salvages and subrogations, respectively for Life and Non-life not reflected in the closing best estimate. Cash-flows paid regarding claims and benefits Cash-flows paid regarding claims and benefits Expenses (excluding Investment expenses) (R0330) Amount of expenses (excluding investment expenses – which are reported under S.29.02) not reflected in the closing best estimate Cash-flows paid regarding expenses Cash-flows paid regarding expenses Technical related to reinsurance during the period (recoverables received net of premiums paid) Total amount of technical flows related to reinsurance recoverable during the period, i.e. recoverable Cash-flows paid and received regarding reinsurance recoverables Cash-flows paid and received regarding reinsurance recoverables
Variation%20Analysis%20-%20explanation_29062017_cl.docx