{"text_format":"1","workbook":"xlsx","n_sheets":7,"sheets":["Change Log","Index","Participant Information","Control","Accounting and Solvency Info","Statistical Information ","Validation"],"not_rendered":{"charts":0,"images":4,"macros":1,"external_links":5,"defined_names":444,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Change Log","index":0,"n_rows":3,"n_cols":3,"rows_kept":3,"cut":false,"hidden":true,"merged":[]}
[]
[null,"Date","Changes"]
[null,"2023-06-30","New return"]

{"sheet":"Index","index":1,"n_rows":46,"n_cols":6,"rows_kept":46,"cut":false,"hidden":false,"merged":[[11,0,11,16383],[9,0,9,16383],[3,0,3,16383],[5,0,5,16383],[7,0,7,14]]}
[1,null,null,"Index"]
[]
[]
["This return should be completed by a Class 13 insurer."]
[]
["This return must be completed in the insurer's reporting currency. "]
[]
["When expressing the value of any asset or liability denominated in a currency other than the reporting currency, the value must be converted into the reporting currency as if the conversion had taken place at the closing exchange rate on the last day for which the appropriate rate is available in the reporting period to which the asset or liability relates. "]
[]
["The conversion into the reporting currency must be calculated by applying the exchange rate from the same source as that used for the insurer's financial statements."]
[]
["An offence may be committed under s52 of the Insurance Act 2008 for failing to supply any information required by the Authority, or for supplying false or misleading information."]
[]
["Instruction Notes"]
["1. Figures should be reported in thousands (for example £10,504,603.00 is entered as 10504.603 and will appear as 10,504.603)."]
["2. Figures entered must always reconcile to the figures in the financial statements used as a basis of preparing the return."]
["3. Two signatories are required in the Participant Information Tab. These must be notified Controlled Function Role Holders of the insurer, unless the submission is in respect of an insurer that is managed by an insurance manager. "]
[" In this case one signatory must be a Director of the insurer that is independent to the insurance manager, and the other signatory must be an appropriate person within the manager (who may or may not be a notified Control Function Role Holder)."]
[]
[]
[]
[]
[null,null,null,null,null,"Key"]
[]
[null,null,null,null,null,"Input Cell"]
[]
[null,null,null,null,null,"Formula Cell"]
[]
[null,null,null,null,null,"Input from helper tab"]
[]
[null,null,null,null,null,"Fixed value cell"]
[]
[null,null,null,null,null,"Fixed value cell"]
[]
[null,null,null,null,null,"           *          \nClick on cell for information"]
[]
[]
[null,"Tab",null,"Content",null,"Biannual or Annual Return"]
[]
[null,"Participant Information",null,"Information about the insurer.",null,"Biannual & Annual"]
[]
[null,"Control",null,"Specify the return period, and use the button to generate the file for submission",null,"Biannual & Annual"]
[]
[null,"Accounting and Solvency Info",null,"Information required from the insurer's financial statements.",null,"Biannual & Annual"]
[]
[null,"Statistical Information",null,"Information required for statistical purposes.",null,"Annual"]

{"sheet":"Participant Information","index":2,"n_rows":32,"n_cols":7,"rows_kept":32,"cut":false,"hidden":false,"merged":[[29,1,29,4],[30,1,30,4],[31,1,31,4],[8,1,8,4],[9,1,9,2],[13,1,13,4],[21,1,21,4],[22,1,22,4],[24,1,24,4],[25,1,25,4],[26,1,26,4]]}
[1]
[]
[]
[]
[]
[]
[]
[]
[null,"Class 13 Non-Long-Term Business Insurance Return",null,null,null,null,{"$f":"IF(COUNTIF(G11:G56,\"Incomplete\")>0,\"Incomplete\",\"Complete\")","v":"Incomplete"}]
[null,"Firm Information",null,"Return Version Number","V0.01"]
[null,"Firm Name",null,"Return Reporting Currency","GBP",null,{"$f":"IF(OR(C11=\"\",E11=\"\"),\"Incomplete\",\"Complete\")","v":"Incomplete"}]
[null,"Date Return From (dd/mm/yyyy)*",null,"Date Return To (dd/mm/yyyy)*",null,null,{"$f":"IF(OR(C12=\"\",E12=\"\"),\"Incomplete\",\"Complete\")","v":"Incomplete"}]
[]
[null,"Firm Declaration"]
[null,"We are authorised by ('the Firm') to make this Return on behalf of the Firm."]
[null,"We declare that the information supplied in this return is complete and accurate to the best of our knowledge and belief."]
[null,"Return Signed Off by 1:",null,"Return Signed Off by 2:",null,null,{"$f":"IF(OR(C17=\"\",E17=\"\"),\"Incomplete\",\"Complete\")","v":"Incomplete"}]
[null,"Position:",null,"Position:",null,null,{"$f":"IF(OR(C18=\"\",E18=\"\"),\"Incomplete\",\"Complete\")","v":"Incomplete"}]
[null,"Firm Name:",null,"Firm Name:",null,null,"Incomplete"]
[null,"Date (dd/mm/yyyy):",null,"Date (dd/mm/yyyy):",null,null,{"$f":"IF(OR(C20=\"\",E20=\"\"),\"Incomplete\",\"Complete\")","v":"Incomplete"}]
[]
[null,"Comments"]
[]
[]
[null,"Validation Table"]
[null,"Is the Accounting and Solvency Info Sheet complete?",null,null,null,null,{"$f":"IF('Accounting and Solvency Info'!N7=\"Incomplete\",\"Incomplete\",\"Complete\")","v":"Complete"}]
[null,"Is the Statistical Information Sheet complete?",null,null,null,null,{"$f":"IF('Statistical Information '!K4=\"Incomplete\",\"Incomplete\",\"Complete\")","v":"Complete"}]
[]
[]
[null,"An offence may be committed under s52 of the Insurance Act 2008 for failing to supply any information required by the Authority, or for supplying false or misleading information."]
[]
[null,"🔒 Data Protection Notice\nThe Authority is registered with the Information Commissioner as a data controller under Isle of Man data protection legislation. The Authority collects and processes personal data to carry out its functions under relevant legislation and may share personal data with other parties where there is a legal basis for doing so. Information on how the Authority collects and processes personal data can be found in the Privacy Policy on the Authority’s website: https://www.iomfsa.im/terms-conditions/privacy-policy/ \nPlease call +44 (0)1624 646000 if you have any queries."]

{"sheet":"Control","index":3,"n_rows":12,"n_cols":5,"rows_kept":12,"cut":false,"hidden":false,"merged":[[5,2,5,3]]}
[1]
[]
[]
[]
[]
[null,null,"Submission Type",null,"Biannual"]
[]
[]
[null,"Click to finalise submission before sending to the Authority",null,null,"FINALISE SUBMISSION"]
[]
[null,"This will produce a separate return file which has had all links to external spreadsheets broken, all macros removed and a file name in a specified format. "]
[null,"This finalised return should be submitted to the Authority."]

{"sheet":"Accounting and Solvency Info","index":4,"n_rows":57,"n_cols":14,"rows_kept":57,"cut":false,"hidden":false,"merged":[[4,1,4,10],[0,5,0,8]]}
[1,null,null,null,null,"Accounting and Solvency Info"]
[]
[]
[]
[]
[]
[null,null,null," Accounting Information as at the reporting period end",null,null,null,null,null,null,null,null,null,{"$f":"IF(E6=\"No\",\"Complete\",IF(COUNTIF(N11:N73,\"Incomplete\")>0,\"Incomplete\",\"Complete\"))","v":"Complete"}]
[null,null,null,null,null,null,null,"'000"]
[]
[null,null,null,"Assets"]
[]
[null,null,null,"Total assets contained in the balance sheet",null,null,null,0,null,null,null,null,null,{"$f":"IF($E$6=\"No\",\"Complete\",IF(OR(H12=\"\"),\"Incomplete\",\"Complete\"))","v":"Complete"}]
[]
[null,null,null,"Insurance Technical Provisions"]
[]
[null,null,null,"Unearned premium reserves (UPR)",null,null,null,0,null,null,null,null,null,{"$f":"IF($E$6=\"No\",\"Complete\",IF(OR(H16=\"\"),\"Incomplete\",\"Complete\"))","v":"Complete"}]
[null,null,null,"Outstanding claims reserves (OCR)",null,null,null,0,null,null,null,null,null,"Complete"]
[null,null,null,"Incurred but not reported reserve (IBNR)",null,null,null,0,null,null,null,null,null,"Complete"]
[null,null,null,"Incurred but not enough reported reserve (IBNER)",null,null,null,0,null,null,null,null,null,"Complete"]
[null,null,null,"Unexpired risk reserve (URR) [if not included in UPR]",null,null,null,0,null,null,null,null,null,"Complete"]
[null,null,null,"Any other technical provision (specify)",null,null,null,0,null,"Other prov'n specifics",null,"Enter Text",null,"Complete"]
[]
[null,null,null,"Total gross insurance provisions ",null,null,null,{"$f":"SUM(H16:H21)","v":0}]
[]
[null,null,null,"Total amounts recoverable from reinsurers",null,null,null,0,null,null,null,null,null,{"$f":"IF($E$6=\"No\",\"Complete\",IF(OR(H25=\"\"),\"Incomplete\",\"Complete\"))","v":"Complete"}]
[]
[null,null,null,"Total net technical provisions contained in balance sheet",null,null,null,{"$f":"H23+H25","v":0}]
[]
[null,null,null,"Net Asset Position"]
[]
[null,null,null,"Net asset position contained in the balance sheet",null,null,null,0,null,null,null,null,null,{"$f":"IF($E$6=\"No\",\"Complete\",IF(OR(H31=\"\"),\"Incomplete\",\"Complete\"))","v":"Complete"}]
[]
[null,null,null,"Coverage Ratio (total assets/total net technical provisions)",null,null,null,{"$f":"IF(H12=0,\"N/A\",H12/H27)","v":"N/A"}]
[]
[null,null,null,"Profit and Loss Statement"]
[]
[null,null,null,"Gross premiums written",null,null,null,0,null,null,null,null,null,{"$f":"IF($E$6=\"No\",\"Complete\",IF(OR(H37=\"\"),\"Incomplete\",\"Complete\"))","v":"Complete"}]
[null,null,null,"Outward reinsurance premiums ceded",null,null,null,0,null,null,null,null,null,{"$f":"IF($E$6=\"No\",\"Complete\",IF(OR(H38=\"\"),\"Incomplete\",\"Complete\"))","v":"Complete"}]
[null,null,null,"Movement UPR",null,null,null,0,null,null,null,null,null,"Complete"]
[null,null,null,"Movement in URR",null,null,null,0,null,null,null,null,null,"Complete"]
[null,null,null,"Movement in OCR, IBNR and IBNER",null,null,null,0,null,null,null,null,null,"Complete"]
[null,null,null,"Gross claims paid",null,null,null,0,null,null,null,null,null,"Complete"]
[null,null,null,"Reinsurance recovered",null,null,null,0,null,null,null,null,null,"Complete"]
[null,null,null,"Expenses and commissions",null,null,null,0,null,null,null,null,null,"Complete"]
[null,null,null,"Foreign exchange movements",null,null,null,0,null,null,null,null,null,"Complete"]
[null,null,null,"Investment income",null,null,null,0,null,null,null,null,null,"Complete"]
[null,null,null,"Any other item not attributable to any of the above (specify)",null,null,null,0,null,"Other item specifics",null,"Enter Text",null,{"$f":"IF($E$6=\"No\",\"Complete\",IF(OR(H47=\"\"),\"Incomplete\",\"Complete\"))","v":"Complete"}]
[]
[null,null,null,"Profit/Loss for the reporting period",null,null,null,{"$f":"SUM(H37:H47)","v":0}]
[]
[]
[null,"Instructions"]
[null,"1.       Input liabilities/expenses as a negative number, which will appear in brackets in the table."]
[null,"2.       Input assets/income as a positive number."]
[null,"3.       Input amounts in reporting currency (see Index Tab for more details)."]
[null,"4.       Where a column is headed “’000” this means that amounts are to be entered as thousands (for example £10,504,603.00 is entered as 10504.603 and will appear as 10,504.603)."]
[null,"5.       Use the comments boxes for brief commentary where necessary to support the information provided."]

{"sheet":"Statistical Information ","index":5,"n_rows":12,"n_cols":11,"rows_kept":12,"cut":false,"hidden":false,"merged":[[0,5,0,8]]}
[1,null,null,null,null,"Statistical Information"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,{"$f":"IF(COUNTIF(K10:K12,\"Incomplete\")>0,\"Incomplete\",\"Complete\")","v":"Complete"}]
[]
[]
[null,null,null," Other statistical information as at the reporting period end"]
[]
[]
[null,null,null,"Number of policyholders",null,null,null,0,null,null,{"$f":"IF(ISBLANK(H10),\"Incomplete\",\"Complete\")","v":"Complete"}]
[]
[null,null,null,"Number of staff employed (including directors and officers)",null,null,null,0,null,null,{"$f":"IF(ISBLANK(H12),\"Incomplete\",\"Complete\")","v":"Complete"}]

{"sheet":"Validation","index":6,"n_rows":17,"n_cols":8,"rows_kept":17,"cut":false,"hidden":true,"merged":[]}
["Sheet","Area of Sheet/s","Pass/Fail","Overall Pass/Fail","Return Version Number","Return Type & Name"]
[{"$f":"INDEX(SheetNames,ROW()-1)","v":"Change Log"},null,{"$f":"IF(B2=\"\",\"N/A\",IF(UPPER(INDIRECT(\"'\"&A2&\"'!\"&B2))=\"COMPLETE\",\"PASS\",\"FAIL\"))","v":"N/A"},{"$f":"IF(COUNTIF(C:C, \"Fail\")>0, \"Fail\", \"Pass\")","v":"Fail"},{"$f":"'Participant Information'!E10","v":"V0.01"},{"$f":"VLOOKUP(E6&\"_\"&Control!E6,$D$10:$H$17,5,0)","v":"Prudential - Biannual Return - Non-Life Class 13"}]
["Index",null,{"$f":"IF(B3=\"\",\"N/A\",IF(UPPER(INDIRECT(\"'\"&A3&\"'!\"&B3))=\"COMPLETE\",\"PASS\",\"FAIL\"))","v":"N/A"}]
["Participant Information","G9",{"$f":"IF(B4=\"\",\"N/A\",IF(UPPER(INDIRECT(\"'\"&A4&\"'!\"&B4))=\"COMPLETE\",\"PASS\",\"FAIL\"))","v":"FAIL"},"First Sheet with FAIL",{"$f":"IFERROR(OFFSET($A$1,MATCH(\"FAIL\",$C$2:$C$39,0),0),\"N/A\")","v":"Participant Information"}]
["Control",null,{"$f":"IF(B5=\"\",\"N/A\",IF(UPPER(INDIRECT(\"'\"&A5&\"'!\"&B5))=\"COMPLETE\",\"PASS\",\"FAIL\"))","v":"N/A"}]
["Accounting and Solvency Info","N7","PASS","Return Class of template","NLT-C13"]
["Statistical Information ","K4","PASS","New Filename",{"$f":"IF(OR('Participant Information'!$C$11=\"\",'Participant Information'!$E$12=\"\",$D$2=\"FAIL\"),\"\",'Participant Information'!$C$11&\"_\"&VLOOKUP(E6&\"_\"&Control!E6,$D$10:$D$17,1,0)&\"_\"&E2&\"_\"&TEXT('Participant Information'!$E$12,\"yyyymmdd\")&\".xlsx\")","v":""}]
["Validation",null,{"$f":"IF(B8=\"\",\"N/A\",IF(UPPER(INDIRECT(\"'\"&A8&\"'!\"&B8))=\"COMPLETE\",\"PASS\",\"FAIL\"))","v":"N/A"}]
[null,null,null,"Key","Frequency","Atlas return name","Atlas return type","Return Type & Name"]
[null,null,null,"NLT-C13_Annual","Annual","Annual Return - Non-Life Class 13","Prudential",{"$f":"G10&\" - \"&F10","v":"Prudential - Annual Return - Non-Life Class 13"}]
[null,null,null,"NLT-C13_Biannual","Biannual","Biannual Return - Non-Life Class 13","Prudential",{"$f":"G11&\" - \"&F11","v":"Prudential - Biannual Return - Non-Life Class 13"}]
[null,null,null,"NLT-C3-9&11_Annual","Annual","Annual Return - Non-Life Class 3-9 & 11","Prudential","Prudential - Annual Return - Non-Life Class 3-9 & 11"]
[null,null,null,"NLT-C3-9&11_Quarterly","Quarterly","Quarterly Return - Non-Life Class 3-9 & 11","Prudential","Prudential - Quarterly Return - Non-Life Class 3-9 & 11"]
[null,null,null,"NLT-C12_Annual","Annual","Annual Return - Non-Life Class 12","Prudential","Prudential - Annual Return - Non-Life Class 12"]
[null,null,null,"NLT-C12_Biannual","Biannual","Biannual Return - Non-Life Class 12","Prudential","Prudential - Biannual Return - Non-Life Class 12"]
[null,null,null,"LT_Annual","Annual","Annual Return - Life","Prudential","Prudential - Annual Return - Life"]
[null,null,null,"LT_Quarterly","Quarterly","Quarterly Return - Life","Prudential","Prudential - Quarterly Return - Life"]