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  1. #2753540

    Acmhainn ionsúcháin caillteanais forálacha teicniúla

    Loss-absorbing capacity of technical provisions

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  2. #2753541

    Acmhainn ionsúcháin caillteanais cánacha iarchurtha

    Loss-absorbing capacity of deferred taxes

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  3. #2753561

    Acmhainn ionsúcháin caillteanais cánacha iarchurtha a ríomh

    Calculation of loss absorbing capacity of deffered taxes

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  4. #2753606

    Méid na hacmhainne/meastachán den acmhainn ionsúcháin caillteanais foriomlán ag forálacha teicniúla

    Amount/estimate of the overall loss-absorbing capacity of technical provisions

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  5. #2753607

    Méid na hacmhainne/meastachán den acmhainn ionsúcháin caillteanais foriomlán ag cánacha iarchurtha

    Amount/estimate of the overall loss-absorbing capacity of deferred taxes

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  6. #2753622

    Méid na hacmhainne/meastachán den acmhainn ionsúcháin caillteanais le haghaidh cánacha iarchurtha

    Amount/estimate of the loss absorbing capacity for deferred taxes

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  7. #2753627

    Méid na hacmhainne/meastachán den acmhainn ionsúcháin caillteanais foriomlán ag cánacha iarchurtha

    Amount/estimate of the overall loss-absorbing capacity ot deferred taxes

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  8. #2753639

    Dliteanais (tar éis acmhainn ionsúcháin caillteanais forálacha teicniúla)

    Liabilities (after the loss absorbing capacity of technical provisions)

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  9. #2753640

    Dliteanais (roimh acmhainn ionsúcháin caillteanais forálacha teicniúla)

    Liabilities (before the loss-absorbing capacity of technical provisions)

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  10. #2753750

    Dliteanais (roimh acmhainn ionsúcháin caillteanais forálacha teicniúla)

    Liabilities (before the loss absorbing capacity of technical provisions)

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  11. #2759323

    Acmhainn ionsúcháin caillteanais ag forálacha teicniúla

    Loss–absorbing capacity of technical provisions

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  12. #2759327

    Acmhainn ionsúcháin caillteanais ag cánacha iarchurtha

    Loss–absorbing capacity of deferred taxes

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  13. #2759364

    Ríomh an choigeartaithe i leith acmhainn ionsúcháin caillteanais cánacha iarchurtha

    Calculation of the adjustment for loss-absorbing capacity of deferred taxes

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  14. #2759727

    Dearbhluachanna i ndiaidh turrainge — Dliteanais (roimh acmhainn ionsúcháin caillteanais forálacha teicniúla) — riosca raoin difríochta — suíomhanna urrúsúcháin

    Absolute values after shock – Liabilities (before the loss absorbing capacity of technical provisions)– spread risk – securitisation positions

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  15. #2759952

    Dearbhluachanna i ndiaidh turrainge — Dliteanais (roimh acmhainn ionsúcháin caillteanais forálacha teicniúla) — Riosca fadsaolaí

    Absolute values after shock – Liabilities (before the loss–absorbing capacity of technical provisions)– Longevity risk

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  16. #2766243

    Acmhainn ionsúcháin caillteanais ag forálacha teicniúla

    Loss-absorbing capacity of technical provisions

    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)

  17. #2766244

    Acmhainn ionsúcháin caillteanais ag cánacha iarchurtha R0150

    Loss-absorbing capacity of deferred taxes

    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)

  18. #2766311

    Méid na hacmhainne/meastachán den acmhainn ionsúcháin caillteanais foriomlán ag forálacha teicniúla

    Amount/estimate of the overall loss-absorbing capacity of technical provisions

    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)

  19. #2767207

    Acmhainn ionsúcháin caillteanais ag forálacha teicniúla

    Loss–absorbing capacity of technical provisions

    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)

  20. #2767209

    Acmhainn ionsúcháin caillteanais ag cánacha iarchurtha

    Loss–absorbing capacity of deferred taxes

    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)

  21. #2767242

    An coigeartú le haghaidh acmhainn ionsúcháin caillteanais ag cánacha iarchurtha a ríomh

    Calculation of adjustment for loss-absorbing capacity of deferred taxes

    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)

  22. #2767334

    Méid na hacmhainne/meastachán den acmhainn ionsúcháin caillteanais le haghaidh cánacha iarchurtha

    Amount/estimate of the loss absorbing capacity for deferred taxes

    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)

  23. #2768148

    Méid/meastachán den acmhainn ionsúcháin caillteanais foriomlán ag forálacha teicniúla

    Amount/estimate of the overall loss–absorbing capacity of technical provisions

    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)

  24. #2759311

    Méid an mhuirir caipitil, i ndiaidh an choigeartaithe i leith acmhainn ionsúcháin caillteanais forálacha teicniúla, le haghaidh riosca sócmhainní doláimhsithe, arna ríomh agus an fhoirmle chaighdeánach á húsáid.

    Amount of the capital charge, after the adjustment for the loss–absorbing capacity of technical provisions, for intangible assets risk, as calculated using the standard formula.

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  25. #2759324

    Méid an choigeartaithe le haghaidh acmhainn ionsúcháin caillteanais ag forálacha teicniúla arna ríomh i gcomhréir leis an bhfoirmle chaighdeánach.

    Amount of the adjustment for loss–absorbing capacity of technical provisions calculated in accordance with the standard formula.

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  26. #2759328

    Méid an choigeartaithe le haghaidh acmhainn ionsúcháin caillteanais cánacha iarchurtha arna ríomh de réir na foirmle caighdeánaí. Beidh an méid sin diúltach.

    Amount of the adjustment for loss–absorbing capacity of deferred taxes calculated according to the standard formula.

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  27. #2759484

    An coigeartú le haghaidh acmhainn ionsúcháin caillteanais ag cánacha iarchurtha a ríomh más rud é go ríomhtar faoin bhfoirmle chaighdeánach é

    Calculation of adjustment for loss-absorbing capacity of deferred taxes if calculated under the standard formula

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  28. #2759494

    Méid na hacmhainne/meastachán den acmhainn ionsúcháin caillteanais ag cánacha iarchurtha, arna ríomh i gcomhréir le hAirteagal 207 de Rialachán Tarmligthe (AE) 2015/35.

    Amount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35.

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  29. #2759587

    Is é sin an muirear caipitil comhlán le haghaidh riosca gnáthscaireanna i gcomhair gnáthscaireanna de chineál 2, i.e. roimh acmhainn ionsúcháin caillteanais forálacha teicniúla.

    This is the gross capital charge for equity risk for type 2 equities, i.e. before the loss absorbing capacity of technical provisions.

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  30. #2759600

    Is é sin an glanmhuirear caipitil le haghaidh riosca gnáthscaireanna (le haghaidh gach cineáil gnáthscaireanna corparáide bonneagair cáilitheacha), i ndiaidh chur i bhfeidhm an choigeartaithe i leith acmhainn ionsúcháin caillteanais forálacha teicniúla.

    This is the net capital charge for equity risk (for each kind of qualifying infrastructure corporate equities) after the application of the adjustment for the loss-absorbing capacity of technical provisions.

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  31. #2759723

    Dearbhluachanna i ndiaidh turrainge — Dliteanais (i ndiaidh acmhainn ionsúcháin caillteanais forálacha teicniúla) — riosca raon difríochta — suíomhanna urrúsúcháin)

    Absolute values after shock – Liabilities (after the loss absorbing capacity of technical provisions) – spread risk – securitisation positions)

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  32. #2759745

    Dearbhluachanna i ndiaidh turrainge — Dliteanais (roimh acmhainn ionsúcháin caillteanais forálacha teicniúla) — riosca raon difríochta — suíomhanna urrúsúcháin — urrúsúchán STC sinsearach

    Absolute values after shock – Liabilities (before the loss-absorbing capacity of technical provisions)– spread risk – securitisation positions – senior STS securitisation

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  33. #2759770

    Dearbhluachanna i ndiaidh turrainge — Dliteanais (i ndiaidh acmhainn ionsúcháin caillteanais forálacha teicniúla) — riosca raoin difríochta — suíomhanna urrúsúcháin — athurrúsúchán

    Absolute values after shock – Liabilities (after the loss absorbing capacity of technical provisions) – spread risk – securitisation positions – resecuritisation

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  34. #2759774

    Dearbhluachanna i ndiaidh turrainge — Dliteanais (roimh acmhainn ionsúcháin caillteanais forálacha teicniúla) — riosca raoin difríochta — suíomhanna urrúsúcháin — athurrúsúchán

    Absolute values after shock – Liabilities (before the loss absorbing capacity of technical provisions)– spread risk – securitisation positions – resecuritisation

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  35. #2759788

    Dearbhluachanna i ndiaidh turrainge — Dliteanais (roimh acmhainn ionsúcháin caillteanais forálacha teicniúla) — riosca raon difríochta — suíomhanna urrúsúcháin — urrúsúchán eile

    Absolute values after shock – Liabilities (before the loss-absorbing capacity of technical provisions)– spread risk – securitisation positions – other securitisation

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  36. #2759802

    Dearbhluachanna i ndiaidh turrainge — Dliteanais (roimh acmhainn ionsúcháin caillteanais forálacha teicniúla) — riosca raon difríochta — suíomhanna urrúsúcháin — urrúsúchán idirthréimhseach de chineál 1

    Absolute values after shock – Liabilities (before the loss-absorbing capacity of technical provisions)– spread risk – securitisation positions – transitional type 1 securitisation

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  37. #2759859

    Is é sin an muirear caipitil comhlán iomlán le haghaidh gach riosca margaidh, gan acmhainn ionsúcháin caillteanais forálacha teicniúla a áireamh, arna ríomh agus úsáid á baint as an bhfoirmle chaighdeánach

    This is the total gross capital charge for all market risks, excluding loss absorbing capacity of technical provisions, calculated using the standard formula

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  38. #2760021

    Dearbhluachanna i ndiaidh turrainge — Dliteanais (roimh acmhainn ionsúcháin caillteanais forálacha teicniúla) — Riosca dul i léig — ollriosca dul i léig

    Absolute values after shock – Liabilities (before the loss–absorbing capacity of technical provisions)– Lapse risk – mass lapse risk

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  39. #2760216

    Is é sin an muirear caipitil comhlán (roimh acmhainn ionsúcháin caillteanais forálacha teicniúla) le haghaidh an riosca go dtiocfaidh laghdú buan ar rátaí dul i léig.

    This is the gross capital charge (before the loss absorbing capacity for technical provisions) for the risk of a permanent decrease in lapse rates.

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  40. #2760225

    Is é sin an glanmhuirear caipitil le haghaidh riosca dul i léig in árachas sláinte SLT — ollriosca dul i léig, i ndiaidh an choigeartaithe i leith acmhainn ionsúcháin caillteanais forálacha teicniúla.

    This is the net capital charge for SLT health lapse risk – mass lapse risk, after adjustment for the loss absorbing capacity of technical provisions.

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  41. #2760313

    An glancheanglas um chaipiteal sócmhainneachta le haghaidh an fhomhodúil riosca maidir le comhchruinniú timpistí, arna ríomh i ndiaidh acmhainn ionsúcháin caillteanais forálacha teicniúla.

    The net solvency capital requirement for the accident concentration risk sub–module, calculated after loss absorbing capacity of technical provisions.

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  42. #2760324

    Is é sin an glanmhuirear caipitil iomlán (i ndiaidh acmhainn ionsúcháin caillteanais forálacha teicniúla) le haghaidh an fhomhodúil riosca tubaiste sláinte.

    This is the total net capital charge (after loss absorbing capacity of technical provisions) for the health catastrophe risk sub–module.

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  43. #2760326

    Is é sin an muirear caipitil comhlán iomlán le haghaidh an fhomhodúil riosca tubaiste sláinte (roimh acmhainn ionsúcháin caillteanais forálacha teicniúla).

    This is the total gross capital charge for the health catastrophe risk sub – module (before loss absorbing capacity of technical provisions).

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  44. #2767208

    Méid an choigeartaithe le haghaidh acmhainn ionsúcháin caillteanais ag forálacha teicniúla arna ríomh i gcomhréir leis an bhfoirmle chaighdeánach.

    Amount of the adjustment for loss–absorbing capacity of technical provisions calculated in accordance with the standard formula.

    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)

  45. #2767351

    An coigeartú le haghaidh acmhainn ionsúcháin caillteanais ag cánacha iarchurtha a ríomh más rud é go ríomhtar faoin bhfoirmle chaighdeánach é

    Calculation of adjustment for loss-absorbing capacity of deferred taxes if calculated under the standard formula

    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)

  46. #2767352

    Méid na hacmhainne/meastachán den acmhainn ionsúcháin caillteanais ag cánacha iarchurtha, arna ríomh i gcomhréir le hAirteagal 207 de Rialachán Tarmligthe (AE) 2015/35.

    Amount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35.

    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)

  47. #2658706

    Rialachán Cur Chun Feidhme (AE) 2019/2102 ón gCoimisiún an 27 Samhain 2019 lena leasaítear Rialachán Cur Chun Feidhme (AE) 2015/2452 a mhéid a bhaineann le nochtadh faisnéise a úsáidtear chun an coigeartú i leith acmhainn ionsúcháin caillteanais cánacha iarchurtha a ríomh, tá sé le hionchorprú i gComhaontú LEE.

    Commission Implementing Regulation (EU) 2019/2102 of 27 November 2019 amending Implementing Regulation (EU) 2015/2452 with regard to the disclosure of information used in the calculation of the adjustment for the loss-absorbing capacity of deferred taxes is to be incorporated into the EEA Agreement.

    Decision of the EEA Joint Committee No 78/2020 of 12 June 2020 amending Annex IX (Financial Services) to the EEA Agreement [2023/527]

  48. #2759400

    Tagraíonn gach sraith le haghaidh C0010 do mhéid an mhuirir caipitil le haghaidh gach comhpháirte gan beann ar an modh ríomha (foirmle chaighdeánach nó samhail inmheánach pháirteach), tar éis na gcoigeartuithe le haghaidh acmhainn ionsúcháin caillteanais ag foráil theicniúil agus/nó cánacha iarchurtha i gcás ina mbeidh siad leabaithe i ríomh na comhpháirte.

    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.

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  49. #2759401

    I gcás na gcomhpháirteanna Acmhainn ionsúcháin caillteanais ag forálacha teicniúla agus/nó cánacha iarchurtha i gcás ina dtuairisceofar iad mar chomhpháirt ar leithligh, ba cheart gurbh éard a bheidh ann méid na hacmhainne ionsúcháin caillteanais (ba cheart na méideanna sin a thuairisciú mar luachanna diúltacha).

    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).

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  50. #2759409

    I gcás na ngnóthas sin, arb amhlaidh faoi shamhail inmheánach pháirteach gurb infheidhme an coigeartú i ngeall ar chomhiomlánú nSCR de RFF/MAP maidir leis, i gcás ina mbeidh MAP nó RFF ag an eintiteas (seachas iad siúd faoi raon feidhme Airteagal 304 de Threoir 2009/138/CE), nuair atáthar ag tuairisciú ar leibhéal an ghnóthais iomláin, déanfar nSCR ar leibhéal modúil rioscaí agus an acmhainn ionsúcháin caillteanais (LAC) ag forálacha teicniúla agus cánacha iarchurtha atá le tuairisciú, a ríomh mar a leanas:

    For those undertakings 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) when reporting at the level of the whole undertaking, 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:

    Commission Implementing Regulation (EU) 2023/894 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 templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)