Total Liabilities

Overview

This calculator produces the liabilities term used by the Article 88 basic own funds bridge.^[1] It is limited to summing liabilities valued under Article 75 and the technical-provisions rules in Section 2.^[2][3]

Input Terms

• Technical Provisions: S.02.01.01/S.02.01.02 technical-provisions liability line items, including best estimate and risk margin totals where applicable.^[4]
• Financial Liabilities: S.02.01.01/S.02.01.02 debts owed to credit institutions, other financial liabilities, and derivative liability line items.^[4]
• Payables: S.02.01.01/S.02.01.02 insurance, intermediary, reinsurance, and trade payable line items.^[4]
• Tax Liabilities: S.02.01.01/S.02.01.02 deferred tax liabilities and tax payable amounts captured by the liability/payable line items.^[4]
• Other Liabilities: S.02.01.01/S.02.01.02 liabilities not elsewhere shown.^[4]

Technical Rationale

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

Total liabilities combine technical provisions, financial liabilities, payables, tax liabilities, and other liabilities.

It does not determine the Article 88 capital cushion by itself. It supplies the liability term that is subtracted in Basic Own Funds.

Important Notes

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