ANNEX X
‘ANNEX X
TEMPLATES FOR KPIs OF INSURANCE AND REINSURANCE UNDERTAKINGS
Template 1: The underwriting KPI
Disclosure reference period t |
Economic activities: Non-life insurance and reinsurance underwriting activities (1) | Absolute premiums, year t | Proportion of premiums, year t | Absolute premiums, year t-1 | Proportion of premiums, year t-1 |
(1) | (2) | (3) | (4) | (5) |
Currency | % | Currency | % | |
Taxonomy-aligned activities | ||||
Nuclear activities (2) | ||||
Fossil gas activities (3) | ||||
Taxonomy-eligible activities | ||||
Nuclear activities (2) | ||||
Fossil gas activities (3) | ||||
Non-assessed activities considered non-material (4) | ||||
Total (5) | 100 | 100 |
Explanatory notes for Template 1:
1. | “Premiums” in columns (2) and (3) shall be reported as gross premiums written or, as applicable, revenue relating to non-life insurance or reinsurance activity. |
2. | The information in columns (4) and (5) shall be reported in disclosures in the year 2024 and thereafter. (t-1): Indicates the last financial year when data on Taxonomy-alignment was reported. If no data was reported in year t-1, leave columns (4) and (5) empty. |
Template 2: Investment KPI
Exposures | % | Million EUR | |
1 | Total AUM | 100 | |
2 | Assets covered by the KPI | ||
% of covered assets | % Turnover based | % CapEx based | |
3 | Taxonomy eligible | ||
4 | Nuclear activities (6) | ||
5 | Fossil gas activities (7) | ||
6 | Taxonomy aligned | ||
7 | Undertakings subject to Articles 19a and 29a of Directive 2013/34/EU | ||
8 | of which Non-financial undertakings | ||
9 | of which Financial undertakings | ||
10 | Other covered counterparties and real estate assets | ||
11 | Investments other than investments held in respect of life insurance contracts where the investment risk is borne by the policy holders | ||
12 | Exposures included on a voluntary basis (8) | ||
13 | Transitional activities | ||
14 | Enabling activities | ||
15 | Nuclear activities (6) | ||
16 | Fossil gas activities (7) | ||
Taxonomy aligned per objective | % Turnover based | % CapEx based | |
17 | Climate Change Mitigation (CCM) | ||
18 | Climate Change Adaptation (CCA) | ||
19 | Water and marine resources (WTR) | ||
20 | Circular economy (CE) | ||
21 | Pollution (PPC) | ||
22 | Biodiversity and Ecosystems (BIO) | ||
23 | Non-assessed exposures | ||
24 | Exposures financing non-assessed non-material activities of counterparties (9) | ||
25 | Exposures financing counterparties reporting in accordance with Article 7(9) to this Regulation (10) | ||
26 | Non-assessed exposures considered non-material by the reporting entity (11) | ||
Breakdown of covered assets | % | Million EUR | |
27 | Undertakings subject to Articles 19a and 29a of Directive 2013/34/EU | ||
28 | of which Non-financial undertakings | ||
29 | of which Financial undertakings | ||
30 | Other covered counterparties and real estate assets | ||
31 | Investments other than investments held in respect of life insurance contracts where the investment risk is borne by the policy holders | ||
32 | Exposures included on a voluntary basis (8) |
(1) Non-life insurance and reinsurance can only be eligible or aligned with Regulation (EU) 2020/852 as activity that enables climate change adaptation.
(2) Referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139.
(3) Referred to in Sections 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139.
(4) In accordance with Article 7(8) of this Regulation.
(5) Total figure shall contain one of the following: (a) total non-life insurance gross premiums written; (b) total non-life reinsurance gross premiums written; (c) total non-life insurance revenue; (d) total non-life reinsurance revenue.
(6) Referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139.
(7) Referred to in Sections 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139.
(8) In accordance with Article 7(3) of this Regulation.
(9) In accordance with Article 7(8)(a) and (b) of this Regulation.
(10) Figures should be the same in both columns.
(11) In accordance with Article 6(1b) of this Regulation. Figures should be the same in both columns.