NL

NL refers to Non-Life LOBs or Lines of Business information. This Tab is used to select the lines of business that needs to be reported separately, by currency, in the return. You can also select the applicable line of business and currency combinations here.

Depending on the COMPANY Tab settings, the non-proportional lines of business will be enabled or disabled.

The default currency in the LOB table is the reporting currency set for the company. Additional currencies can be added as required through the Add Currency drop down above the table.

To remove currencies not required from the table, right-click on the currency’s column header and select Remove Currency: Note that the default (reporting) currency cannot be removed from this table.

From version 3.0.0.0 of Tabular there are two new columns added to the Non-life table :

only reporting currency exposures’ column – select this option where, for the indicated line of business, all exposures all in the reporting currency. With this option selected, Tabular will not include the currency level version of S.19.01 in the return workbook – however it will be generated in the xbrl export. For example, if for the Income protection line of business the only exposures are in Euro, and the insurer’s reporting currency is Euro, then EIOPA still want to receive an S.19.01.01.IP for total Income protection line of business as well as S.19.01.01.IP.EUR QRT, even though the figures in both are identical as no FX conversions take place between the currency and total S.19.01 data sets.
Selecting only reporting currency exposures’ column removes the “duplicate” worksheet from the return i.e. S.19.01.01.IP.EUR will not be included in the return to reduce the size of the return workbook. However, export to xbrl process will “generate” the S.19.01.01.IP.EUR QRT within the xbrl file, so that EIOPA continue to receive both data sets in the xbrl.

XXX exposure column – select this option where there are immaterial currency exposures for a line of business and you wish to include a S.19.01 worksheet in the return to enter these amounts and have the total worksheet then balance with the material currency sheet(s) and the immaterial currency total. Note the immaterial currency sheet (eg S.19.01.01.IP.XXX) will NOT be exported to xbrl, it is simply there to help reconcile the total level S.19.01
Note: this column only shows when XXX Immaterial currencies combine in the drop-down is selected (shown below)

Non-Life annuities are set in exactly the same way as the Non-Life annuities table (disabled for the trial version).

Classes of insurance for the reporting of business by country can also be set in this tab (disabled for the trial version).

From 31st December 2023, EIOPA has introduced new materiality rules that allow some lines of business to be completely exempted from S.19 (RSR version), S.20, S.21.01, and S.21.03.
Note, the threshold is applied at the level of direct and reinsurance accepted together.
Where exposures exist, such that Lob entries are needed in other QRTs (e.g. S.05.01, S.17.01 etc) but not S.19 through S.21.03, then tick the Exposures but not part of 90% TP threshold checkbox (so Tabular unhides those columns in S.05.01, S.17.01 for example)

Note: SFCR (public) version of S.19.01 should represent 100% of non-life business. If you have LoB that are not part of the 90% TP threshold there is an option below “Include overall S.19 balancing sheet’ which will include a S.19.01.01.[A/U]Y.XX sheet. This sheet will NOT be included in the xbrl output file but the P.19.01 formula will include amounts from this sheet (so that P.19 makes up 100% of business)