Insurance - National Specific Templates  

The Central Bank of Ireland (the “Central Bank”) has introduced a number of reporting templates (“National Specific Templates”) which are deemed necessary to address requirements specific to the local market and/or the nature of insurance undertakings supervised in Ireland and which are not catered for in the set of Solvency II harmonised reporting templates produced by the European Insurance and Occupational Pensions Authority (“EIOPA”). The templates and the undertakings to which they apply are listed in Tables 1 & Table 2 below.

Legal basis

S.I. 159 of 2016 - Central Bank (Supervision and Enforcement) Act 2013 (Section 48(1)) (Insurance Undertakings National Specific Templates Reporting Arrangements) Regulations 2016 | pdf 116 KB

Reporting Format & Technical Implementation 

The only acceptable format for submission of National Specific Templates (NSTs) will be XBRL.
A decision was taken to extend the EIOPA Solvency II XBRL Taxonomy as the standard for reporting data submission between the Central Bank of Ireland and regulated insurance undertakings for Solvency II NSTs. The following products have been extended by the Central Bank. 

  • The Central Bank NST Data Point Model (DPM) is a structured representation of the data, identifying all the business concepts and its relations, as well as validation rules. The DPM contains all the relevant technical specifications necessary for developing an IT reporting solution (independent from the technical format). 
  • The Central Bank NST XBRL Taxonomy presents data items, business concepts, relations and validation rules described by the Central Bank NST DPM in the technical format of XBRL.

DPM and Taxonomy - Version 1.3.0 (Published October 2018)

NST Release Notes - updated 4 December 2018 | doc 538 KB NST DPM Documentation | doc 447 KB NST DPM Dictionary | xls 2334 KB NST DPM Annotated Templates | xls 519 KB NST XBRL Taxonomy Documentation | doc 463 KB NST XBRL Taxonomy Package - updated 4 December 18 | zip 4671 KB NST XBRL Test Instance Documents | zip 339 KB NST Validations - updated 4 December 2018 | xls 465 KB List of Known Issues - updated 4 December 2018 | xls 26 KB

DPM and Taxonomy - Version 1.2.0 (Published November 2017)

DPM and Taxonomy - Version 1.1.0 (Published on 5 October 2016 and Hotfix on 10 November 2016)

DPM and Taxonomy - Version 1.0.1 (Updated 11 March 2016)

Deprecated version of DPM & Taxonomy

You can access the previous versions of the DPM and Taxonomy using the hyperlinks provided in this document:

Deprecated Taxonomy | pdf 251 KB
Template No. & Title Applicable To   Frequency of Submission  Technical Specification 

NST.01.01.01 - Non-Life
Income Statement (annual)
HIGH Impact Non-Life individual undertakings and groups Annually Technical Spec NST.01.01.01 
NST.01.01.03 - Non-Life
Income Statement (quarterly)
HIGH Impact Non-Life individual undertakings and groups  Quarterly Technical Spec NST.01.01.03 

NST.02.01.01 Life
Income Statement (annual)
           

HIGH Impact Life individual undertakings and groups Annually  Technical Spec NST.02.01.01

 

NST.02.01.03 Life
Income Statement (quarterly)

 

HIGH Impact Life individual undertakings and groups Quarterly Technical Spec NST.02.01.03
 Non-Life Technical Provisions & Claims Templates

NST.03 - Non-Life Technical Provisions - Detailed Split by
LOB and Distribution Channel
HIGH Impact Non-Life individual undertakings and groups Twice Annually i.e. after Quarter 2 and Quarter 4  Technical Spec NST.03

NST.04 - Non-Life Technical Provisions - Detailed Split
by LOB and Country
HIGH Impact Non-Life individual undertakings and groups Twice Annually i.e. after Quarter 2 and Quarter 4  Technical Spec NST.04 

NST.05 - Non-Life - Projection of Future Cash Flows (Best
Estimate) Detailed Split 
HIGH Impact Non-Life individual undertakings and groups Twice Annually i.e. after Quarter 2 and Quarter 4  Technical Spec NST.05 

NST.06 - Non-Life Insurance Claims Information - Detailed
Split by Distribution Channel & Claims Type
HIGH Impact Non-Life individual undertakings and groups Twice Annually i.e. after Quarter 2 and Quarter 4  Technical Spec NST.06 

NST.07 - Non-Life Premiums, Claims & Expenses - Detailed
Split by LOB & Distribution Channel
HIGH Impact Non-Life individual undertakings and groups Twice Annually i.e. after Quarter 2 and Quarter 4  Technical Spec NST.07 
 Note: Reinsurance undertakings are not subject to National Specific Templates .01 to .07 above
 Variable Annuity Templates 

NST.08 - Variable Annuity P&L Attribution - Liability
 See Requirement 1.2.1 of the corresponding Technical Specification documents   Quarterly  NST's 08-10 - Technical Specification

NST.09 - Variable Annuity P&L Attribution - Asset
 See Requirement 1.2.1 of the corresponding Technical Specification documents   Quarterly NST's 08-10 - Technical Specification

 NST.10 - Variable Annuity P&L Attribution - Other
 See Requirement 1.2.1 of the corresponding Technical Specification documents   Quarterly NST's 08-10 - Technical Specification

NST.11 - Variable Annuity Stress Tests
 See Requirement 1.2.1 of the corresponding Technical Specification documents   Q2 Only NST.11 - Technical Specification 
 Non-Life business Policy & Customer Information
NST.14 - Non-Life Policy & Customer Information HIGH Impact Non-Life Individual undertakings and groups  Quarterly NST.14 Technical Specification 
Note: Reinsurance undertakings are not subject to National Specific Template .14


Table 1 - Insurance National Specific Templates

Statistical NST's

The Central Bank of Ireland also requires some additional detail to facilitate the translation of the supervisory based data into macro-economic statistical concepts. This information will allow for a much broader use of the data for national statistical purposes and reduce the requirements for future statistical returns.

This information is required from the entire Solvency II reporting population on a quarterly basis. 

Please see these Statistics NSTs and accompanying logs in the Statistics Section, to be completed by the Solvency II reporting population. The relevant templates and notes are also available below for information. 
The Statistics Division has also released a Q&A Document to assist undertakings in understanding the Statistical NST's.

Template No. & Title Applicable To  Frequency of Submission  Technical Specification 
NST.12 Quarterly Aggregate Balance Sheet Statement Entire Solvency II reporting population Quarterly NST.12 Notes on Compilation 
NST.13 Quarterly Aggregate Reporting of Security Holdings Entire Solvency II reporting population Quarterly NST.13 Notes on Compilation

Timeline for Submission

In 2016 the submission dates for the Statistical NST's are the same as the submission dates for quarterly and annual EIOPA harmonised templates. Therefore, the first NST’s due will be numbers 01, 02, 08, 09, 10, 12 & 13 in respect of the undertaking’s first quarterly reporting period, to be submitted 8 weeks after quarter-end.