Total Assets

Overview

This calculator produces the assets term used by the Article 88 basic own funds bridge.^[1] It is limited to summing asset components valued on the Solvency II Article 75 basis.^[2]

Input Terms

• Investments and Financial Assets: Roll-up of the S.02.01.01/S.02.01.02 investment, derivative asset, deposit, loan, mortgage, and other financial asset line items.^[3]
• Reinsurance Recoverables: S.02.01.01/S.02.01.02 reinsurance recoverables from technical provisions and related recoverable balances.^[3]
• Receivables: S.02.01.01/S.02.01.02 insurance, intermediary, reinsurance, and trade receivable line items.^[3]
• Cash and Deposits: S.02.01.01/S.02.01.02 cash, cash equivalents, and deposit asset line items.^[3]
• Other Assets: S.02.01.01/S.02.01.02 assets not elsewhere shown.^[3]

Technical Rationale

Article 88 needs a single Solvency II assets amount before the excess-assets-over-liabilities measure can be determined:

Total assets combine investments and financial assets, reinsurance recoverables, receivables, cash and deposits, and other assets.

It does not classify own-funds items, apply eligibility caps, or calculate the Article 88 result. Those are separate legal tests after the asset amount is established.

Important Notes

• Input ownership: Each asset component should be sourced from validated Solvency II balance-sheet evidence.