Regulation (EC) No 295/2008 Annex V

ANNEX V

A DETAILED MODULE FOR STRUCTURAL STATISTICS IN INSURANCE

SECTION 1

Aim

The aim of this Annex is to establish a common framework for the collection, compilation, transmission and evaluation of Community statistics on the structure, activity, competitiveness and performance of insurance services. This module includes a detailed list of characteristics on which statistics will be compiled in order to improve knowledge of the national, Community and international development of the insurance sector.

SECTION 2

Scope

The statistics to be compiled will relate to the domains referred to in Article 1(a), (b) and (c), in particular to:

—	the detailed analysis of the structure, activity, competitiveness and performance of insurance enterprises,

—	the development and distribution of total business and business per product, customer patterns, international activities, employment, investments, capital and reserves and technical provisions.

SECTION 3

Coverage

1.	Such statistics will be compiled for all activities within the scope of NACE Rev. 2 division 65 except for group 65.3.

The compilation of statistics will cover the following enterprises:

non-life insurance enterprises: all those referred to in Article 2(1)(a) of Directive 91/674/EEC (¹),

life assurance enterprises: all those referred to in Article 2(1)(b) of Directive 91/674/EEC,

specialist reinsurance enterprises: all those referred to in Article 2(1)(c) of Directive 91/674/EEC,

Lloyd’s underwriters: all those referred to in Article 4 of Directive 91/674/EEC,

composite insurance enterprises: all those carrying out life and non-life insurance business.,

3.	In addition, branches of insurance enterprises referred to under Title III of Directives 73/239/EEC (²) and 2002/83/EC (³), and whose activity falls within one of the NACE Rev. 2 groups referred to in paragraph 1 will be treated as the corresponding enterprises as defined in paragraph 2.

4.	For the purposes of the harmonised Community statistics, Member States will be free to take into account the exclusions mentioned in Article 3 of Directive 73/239/EEC and in Article 3(2), (3), (5), (6) and (7) of Directive 2002/83/EC.

SECTION 4

Characteristics

The characteristics in italics are also included in the lists in the common module defined in Annex I. The characteristics and statistics presented in list A referred to in paragraph 3 and list B referred to in paragraph 4 will be compiled in accordance with Section 5. When characteristics are derived directly from the annual accounts, accounting years ending within a reference year will be assimilated to the said reference year.

In the lists A and B, characteristics relating to life insurance enterprises are identified by the number 1, those relating to non-life insurance enterprises by the number 2, those relating to composite insurance enterprises by the number 3, those relating to specialist reinsurance enterprises by the number 4, those relating to the life insurance business of composite insurance enterprises by the number 5 and those relating to the non-life insurance business (including acceptances in reinsurance) of composite insurance enterprises by the number 6.

List A includes the following information:

characteristics listed in Article 6 of Directive 91/674/EEC concerning life insurance enterprises, non-life insurance enterprises, composite insurance enterprises and specialist reinsurance enterprises: asset side of the balance sheet: items C I (showing land and buildings occupied by an insurance enterprise for its own activities separately), C II, C II 1 + C II 3 as an aggregate, C II 2 + C II 4 as an aggregate, C III, C III 1, C III 2, C III 3, C III 4, C III 5, C III 6 + C III 7 as an aggregate, C IV, D; liability side of the balance sheet: items A, A I, A II + A III + A IV as an aggregate, B, C 1 a (separately for the life and non-life business of composite enterprises), C 2 a (separately for the life and non-life business of composite enterprises), C 3 a (separately for the life and non-life business of composite enterprises), C 4 a, C 5, C 6 a, D a, G III (without separation of convertible loans), G IV;

characteristics listed in Article 34, Part I, of Directive 91/674/EEC concerning non-life insurance enterprises and specialist reinsurance enterprises and the non-life business of composite insurance enterprises: items 1 a, 1 b, 1 c, 1 d, 2, 4 a aa, 4 a bb, 4 b aa, 4 b bb, 7 (gross amount), 7 d, 9, 10 (separately for the gross and net amount);

characteristics listed in Article 34, Part II, of Directive 91/674/EEC concerning life insurance enterprises and the life business of composite insurance enterprises: items 1 a, 1 b, 1 c (the gross amount and the reinsurers’ share separately), 2, 3, 5 a aa, 5 a bb, 5 b aa, 5 b bb, 6 a aa, 6 a bb, 8 (gross amount), 8 d, 9, 10, 12, 13 (the gross and net amount separately);

characteristics listed in Article 34, Part III, of Directive 91/674/EEC concerning life insurance enterprises, non-life insurance enterprises, composite insurance enterprises and specialist reinsurance enterprises: items 3, 4 (only for life and composite enterprises), 5, 6 (only for non-life insurance enterprises, composite insurance enterprises and specialist reinsurance enterprises), 7, 8, 9 + 14 + 15 as an aggregate, 10 (before tax), 13, 16;

characteristics referred to in Article 63 of Directive 91/674/EEC:

concerning life and non-life insurance enterprises and life and non-life business of composite insurance enterprises: gross premiums written in direct business by (sub)categories of the CPA (5-digit level and subcategories 66.03.21, 66.03.22),

concerning non-life insurance enterprises and non-life business of composite insurance enterprises: gross claims incurred, direct insurance, gross operating expenses, direct insurance and reinsurance balance, direct business, all characteristics by (sub)categories of the CPA (5-digit level and subcategories 66.03.21, 66.03.22),

concerning life insurance enterprises and life business of composite insurance enterprises: gross direct premiums written with the breakdown as shown in number II, item 1 of that Article,

characteristics referred to in Article 64 of Directive 91/674/EEC concerning life, non-life, composite and specialist reinsurance enterprises: commissions for direct insurance business (excluding specialist reinsurance enterprises) and total insurance business;

additional characteristics listed below:

Code	Title	Enterprises/business concerned
Structural data
11 11 0	Number of enterprises	(1, 2, 3, 4)
11 11 1	Number of enterprises broken down by legal status	(1, 2, 3, 4)
11 11 2	Number of enterprises broken down by size class of gross premiums written	(1, 2, 3)
11 11 3	Number of enterprises broken down by size class of gross technical provisions	(1)
11 11 5	Number of enterprises broken down by country of residence of the parent enterprise	(1, 2, 3, 4)
11 41 0	Total number and location of branches in other countries	(1, 2, 3)
Accounting data/technical part of the profit and loss account
32 11 4	Gross premiums written broken down by legal status	(1, 2, 4, 5, 6)
32 11 5	Gross direct premiums written broken down according to the country of residence of the parent enterprise	(1, 2, 5, 6)
32 11 6	Gross reinsurance premiums accepted, written premiums broken down according to the country of residence of the parent enterprise	(1, 2, 4, 6)
32 18 2	Reinsurers’ share of gross premiums written broken down according to the country of residence of the parent enterprise	(1, 2, 4, 5, 6)
32 16 0	Other items in the technical account, gross amount	(1, 2, 4, 5, 6)
32 18 0	Reinsurance balance	(1, 2, 4, 5, 6)
32 18 8	Reinsurers’ share of the gross amount of other items in the technical account	(1, 2, 4, 5, 6)
Accounting data/non-technical part of the profit and loss account
32 19 0	Sub-total II (net balance of the technical account)	(3)
Additional data relating to the profit and loss account
32 61 4	External expenses on goods and services	(1, 2, 3, 4)
13 31 0	Personnel costs	(1, 2, 3, 4)
32 61 5	External and internal claims management expenses	(1, 2, 4, 5, 6)
32 61 6	Acquisition costs	(1, 2, 4, 5, 6)
32 61 7	Administrative expenses	(1, 2, 4, 5, 6)
32 61 8	Gross other technical charges	(1, 2, 4, 5, 6)
32 61 9	Investment management charges	(1, 2, 4, 5, 6)
32 71 1	Income from participating interests	(1, 2, 4, 5, 6)
32 71 3	Income from land and buildings	(1, 2, 4, 5, 6)
32 71 4	Income from other investments	(1, 2, 4, 5, 6)
32 71 5	Value re-adjustments on investments	(1, 2, 4, 5, 6)
32 71 6	Gains on the realisations of investments	(1, 2, 4, 5, 6)
32 72 1	Investment management charges, including interest	(1, 2, 4, 5, 6)
32 72 2	Value adjustments on investments	(1, 2, 4, 5, 6)
32 72 3	Losses on the realisations of investments	(1, 2, 4, 5, 6)
Data by product by (sub)categories of the CPA
33 12 1	Reinsurers’ share of gross direct premiums written (5-digit-level, subcategories 66.03.21, 66.03.22)	(1, 2, 5, 6)
Data on internationalisation (geographical breakdown of the business written under the right of establishment)
34 31 1	Gross direct premiums written by CPA category (5-digit-level) and by MemberState	(1, 2, 5, 6)
Data on internationalisation (geographical breakdown of the business written under the right of freedom to provide services)
34 32 1	Gross direct premiums written by CPA category (5-digit-level) and by MemberState	(1, 2, 5, 6)
Data on employment
16 11 0	Number of persons employed	(1, 2, 3, 4)
Data on the balance sheet (assets/liabilities)
36 30 0	Balance sheet total	(1, 2, 3, 4)
37 33 1	Gross provisions for outstanding claims, related to direct business	(2, 6)
37 30 1	Total net technical provisions	(1, 2, 3, 4)

List B includes the following information:

characteristics listed in Article 34, Part II, of Directive 91/674/EEC concerning life insurance enterprises and the life business of composite insurance enterprises: items 4, 6 b, 7, 11;

characteristics referred to in Article 63 of Directive 91/674/EEC concerning life and non-life insurance enterprises and life and non-life business of composite insurance enterprises: geographical breakdown of gross direct premiums written in the Member State of the enterprise’s head office, other Member States, other EEA countries, Switzerland, the USA, Japan or other third countries;

additional characteristics listed below:

Code	Title	Enterprises/business concerned	Comments
Accounting data/technical part of the profit and loss account
32 13 2	Gross payments in respect of claims incurred in the current accounting year	(2, 4, 6)
International activities (in general)
34 12 0	Geographical breakdown of gross reinsurance premiums accepted, premiums written	(1, 2, 4, 5, 6)
34 13 0	Geographical breakdown of reinsurers’ share of gross premiums written	(1, 2, 4, 5, 6)
Data on the balance sheet (assets/liabilities)
36 11 2	Land and buildings (current value)	(1, 2, 3, 4)
36 12 3	Investments in affiliated enterprises and participating interests (current value)	(1, 2, 3, 4)
36 13 8	Other financial investments (current value)	(1, 2, 3, 4)
36 21 0	Investments for the benefit of life-assurance policyholders who bear the investment risk — land and buildings	(1, 3)
36 22 0	Investments for the benefit of life-assurance policyholders who bear the investment risk — other financial investments	(1, 3)
37 10 1	Total capital and reserves, broken down by legal status	(1, 2, 3, 4)
37 33 3	Gross provision for outstanding claims related to direct business, by (sub)category of the CPA (5-digit level) and subcategories 66.03.21, 66.03.22	(2, 6)
Residual data
39 10 0	Number of contracts outstanding at the end of the accounting year, relating to direct business for all individual life insurance contracts and for the following (sub)categories of the CPA: 66.01.1, 66.03.1, 66.03.4 and 66.03.5	(1, 2, 5, 6)
39 20 0	Number of insured persons at the end of the accounting year, relating to direct business for all group life insurance contracts and for the following subcategories of the CPA: 66.03.1	(1, 2, 5, 6)
39 30 0	Number of insured vehicles at the end of the accounting year, relating to direct business, for the following subcategories of the CPA: 66.03.2	(2, 6)	Optional
39 40 0	Gross insured sum at the end of the accounting year, relating to direct business, for the following subcategories of the CPA: 66.01.1 and 66.01.4	(1, 5)	Optional
39 50 0	Number of claims incurred during the accounting year, relating to direct business, for the following subcategory of the CPA: 66.03.2	(2, 6)	Optional

SECTION 5

First reference year

The first reference year for which annual statistics are compiled is the calendar year 2008.

SECTION 6

Production of results

The results are to be broken down to the NACE Rev. 2, 4-digit level (classes).

SECTION 7

Transmission of results

The results will be transmitted within 12 months starting from the end of the reference year for the enterprises referred to in Section 3, except specialist reinsurance enterprises, for which the results will be transmitted within 18 months starting from the end of the reference period.

SECTION 8

European Insurance and Occupational Pensions Committee

The Commission will inform the European Insurance and Occupational Pensions Committee established by Commission Decision 2004/9/EC (4) about the implementation of this module and about all such measures for adjustment to economic and technical developments concerning the collection and statistical processing of data and the processing and the transmission of results, which it adopts in accordance with Article 12.

SECTION 9

Transitional period

A transitional period cannot be conceded.

(1) 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). Directive as last amended by Directive 2006/46/EC of the European Parliament and of the Council (OJ L 224, 16.8.2006, p. 1).

(2) First Council Directive 73/239/EEC of 24 July 1973 on the coordination of laws, regulations and administrative provisions relating to the taking-up and pursuit of the business of direct insurance other than life assurance (OJ L 228, 16.8.1973, p. 3). Directive as last amended by Directive 2005/68/EC of the European Parliament and of the Council (OJ L 323, 9.12.2005, p. 1).

(3) Directive 2002/83/EC of the European Parliament and of the Council of 5 November 2002 concerning life assurance (OJ L 345, 19.12.2002, p. 1). Directive as last amended by Directive 2007/44/EC (OJ L 247, 21.9.2007, p. 1).

(4) OJ L 3, 7.1.2004, p. 34.