Returns/Forms

Financial returns

The requirements for reporting to the Authority are contained in the Insurance Act 2008 and the Insurance Regulations 2018.

The table below provides a consolidated list of all the Regulatory Electronic Return 'RER' forms and templates relevant to insurers carrying on long-term business. It includes those RER forms specified in Section 17 of the Insurance Regulations 2018.

The Authority encourages long-term business insurers to refer to the Legislation and Guidance page of the website where they can find the Insurance Act 2008, Insurance Regulations 2018 and the Insurance (Long-Term Business Valuation and Solvency) Regulations 2018.

Type  Name  Detail 
RER LT1 SCR RER LT1 SCR Form 1 Regulatory balance sheet and Solvency Capital Requirement information for unit-linked, investment-linked and index-linked insurance.
  RER LT1 SCR Form 2 Regulatory balance sheet and Solvency Capital Requirement information for life insurance with-profit participation.
  RER LT1 SCR Form 3 Regulatory balance sheet and Solvency Capital Requirement information for health insurance.
  RER LT1 SCR Form 4 Regulatory balance sheet and Solvency Capital Requirement information for other life insurance.
  RER LT1 SCR Form 5 Regulatory balance sheet and Solvency Capital Requirement information for assets and liabilities unrelated to forms 1 to 4.
  RER LT1 SCR Form 6 Total Consolidated Regulatory balance sheet, Solvency Capital Requirement and Minimum Capital Requirement information for the insurer.
RER LT2 Supplementary RER LT2 Supplementary Form 1 Revenue account, projected revenue account, ring-fenced funds, and analysis of change in components making up an insurers SCR.
Helper Tab Counterparty Default Risk Template Life Helper tab for counterparty default risk Solvency Capital Requirement.
  Health Risk Template Life Helper tab for health risk Solvency Capital Requirement.
  Spread Risk Template Life Helper tab for spread risk Solvency Capital Requirement.
Credit Quality Step Mapping Association of credit assessments with credit quality steps - Long Term Business The mapping of ECAI credit assessments to the credit quality steps required in the Insurance (Long-Term Business Valuation and Solvency) Regulations 2018
Technical Data Current Period Yield Curves Life Technical data required to calculate the Solvency Capital.

Forms

The connected person notification form for authorised insurers, permit holders and insurance managers can be found here.