commiss regul ec definit characterist insur servic statist text eea relev commiss european commun regard treati establish european commun regard council regul ec euratom decemb structur busi statist amend regul ec euratom articl iii thereof council regul ec euratom establish common framework product commun statist structur activ perform competit insur sector commun implement set definit insur servic statist characterist measur provid regul accord opinion statist programm committe adopt regul articl characterist refer articl regul ec euratom defin annex regul definit refer compani account head laid articl balanc sheet articl profit loss account articl note account council direct eec annual account consolid account insur undertak articl member state appli definit list characterist list point section annex regul ec euratom refer year subsequ year list characterist list point section annex regul refer year subsequ year member state appli definit list characterist refer year correspond exist nation practic list characterist refer year correspond exist nation practic articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state brussel commiss yve thibault de silgui member commiss oj oj oj annex definit characterist structur variabl code number enterpris definit number enterpris defin annex commiss regul ec decemb definit characterist structur busi statist note enterpris authoris end refer period includ enterpris wound run exclud enterpris run exclud invest provis small larg enterpris run account branch enterpris head offic eea countri cover reinsur enterpris branch enterpris head offic eea countri record code number enterpris broken legal statu definit number enterpris variabl broken legal statu incorpor enterpris limit share mutual enterpris branch insur enterpris head offic eea member state link variabl number enterpris broken legal statu breakdown number enterpris code number enterpris broken class gross premium written definit number enterpris variabl broken size class gross premium written link variabl number enterpris broken size class gross premium written breakdown number enterpris code number enterpris broken size class gross technic provis definit number enterpris variabl broken size class gross technic provis link variabl number enterpris broken size class gross technic provis breakdown number enterpris code number enterpris broken countri resid parent enterpris definit quot parent enterpris quot parent undertak mean articl council direct eec june base articl treati consolid account undertak opinion relev supervisori author effect exercis domin influenc insur enterpris geograph breakdown parent enterpris parent enterpris situat home member state observ enterpris regard domest control parent enterpris situat countri observ enterpris regard foreign control mutual enterpris branch insur enterpris head offic eea countri parent enterpris enterpris consid ultim beneficiari ownership concept prefer note practic reason member state choic deliv variabl insur enterpris gross premium written top life insur life insur composit insur specialist reinsur market member state follow allevi link variabl number enterpris resid parent enterpris breakdown number enterpris code total number locat branch countri definit branch defin articl council direct eec life insur direct articl council direct eec life assur direct geograph breakdown number branch abroad singl member state eea countri switzerland unit state america japan countri rest world note enterpris wound run enterpris larg amount invest provis exclud branch establish abroad insur enterpris regist home member state cover profit loss account variabl note present profit loss account data data provid algebra sign variabl valu posit neg depend busi variabl amount posit neg algebra sign provid variabl algebra sign constant mark import increas provis lead expenditur increas provis unearn premium lead lower premium earn compar premium written variabl chang provis unearn premium report minu sign invers drop provis lead incom decreas provis unearn premium mean higher premium earn compar premium written variabl report sign code gross premium written definit articl direct eec gross premium written equival turnov note layout profit loss account technic account articl direct eec life insur busi articl ii direct eec life insur busi link variabl gt tabl gt gross premium written calcul gross premium earn aggreg balanc code gross premium written broken legal statu definit gross premium written variabl broken legal statu incorpor enterpris limit share mutual enterpris branch insur enterpris head offic eea member state note reinsur enterpris branch enterpris head offic eea countri record link variabl gross premium written broken legal statu breakdown gross premium written code gross premium written definit articl direct eec direct insur premium cover note layout profit loss account technic account articl direct eec life insur busi articl ii direct eec life insur busi link variabl gt tabl gt code gross premium written individu premium definit articl direct eec note breakdown individu premium articl direct eec link variabl gt tabl gt code gross direct premium written premium group contract definit articl direct eec note breakdown premium group contract articl direct eec link variabl gt tabl gt code gross direct premium written period premium definit articl direct eec note breakdown period premium articl direct eec link variabl gt tabl gt code gross direct premium written singl premium definit articl direct eec note breakdown singl premium articl direct eec link variabl gt tabl gt code gross direct premium written premium bonu contract definit articl direct eec note breakdown premium bonu contract articl direct eec link variabl gt tabl gt code gross direct premium written premium bonu contract definit articl direct eec note breakdown premium bonu contract articl direct eec link variabl gt tabl gt code gross direct premium written premium contract invest risk born policyhold definit articl direct eec note breakdown premium contract invest risk born policyhold articl direct eec link variabl gt tabl gt code gross direct premium written broken countri resid parent enterpris definit accord breakdown variabl gross direct premium written broken share relat domest control enterpris share relat foreign control enterpris code gross reinsur premium accept written premium definit articl direct eec written premium busi accept cover note layout profit loss account technic account articl direct eec life insur busi articl ii direct eec life insur busi link variabl gt tabl gt code gross reinsur premium accept written premium broken countri resid parent enterpris definit accord breakdown variabl gross reinsur premium accept written premium broken share relat domest control enterpris share relat foreign control enterpris code gross chang provis unearn premium definit articl direct eec note layout profit loss account technic account articl direct eec life insur busi articl ii direct eec life insur busi link variabl gross chang provis unearn premium calcul gross premium earn calcul gross balanc technic account aggreg balanc code alloc invest return transfer technic account definit articl direct eec note layout profit loss account articl direct eec data collect method alloc invest incom technic technic account countri possibl permit articl direct eec item replac item base choic creat articl link variabl alloc invest return transfer technic account calcul gross balanc technic account aggreg balanc code gross claim payment definit articl direct eec note layout profit loss account technic account articl aa direct eec life insur busi articl ii aa direct eec life insur busi gross payment claim made financi year cover link variabl gross claim payment calcul gross claim incur calcul gross balanc technic account aggreg balanc code gross payment respect claim incur current account year definit articl direct eec note gross payment claim made financi year refer claim incur current account year cover link variabl gross payment respect claim incur current account year part variabl gross claim payment code gross chang provis outstand claim definit articl direct eec note layout profit loss account technic account articl aa direct eec life insur busi articl ii aa direct eec life insur busi link variabl gross chang provis outstand claim calcul variabl gross claim incur calcul gross balanc technic account aggreg balanc code gross oper expens definit variabl sum acquisit cost chang defer acquisit cost administr expens note layout profit loss account technic account articl direct eec life insur busi articl ii direct eec life insur busi link variabl gross oper expens calcul gross balanc technic account aggreg balanc code chang equalis provis definit articl direct eec note layout profit loss account technic account articl direct eec life insur link variabl chang equalis provis calcul gross balanc technic account aggreg balanc code item technic account gross amount definit variabl balanc technic incom gross amount gross technic provis shown head bonus rebat gross amount technic charg gross amount differ gross amount net amount item minor import item replac quot item technic account net amount quot case variabl balanc technic incom net amount net technic provis shown head bonus rebat net amount technic charg net amount member state net amount link variabl item technic account gross amount calcul gross balanc technic account aggreg balanc code technic incom net amount definit net technic incom shown head note layout profit loss account technic account articl direct eec life insur articl ii direct eec life insur busi code net technic provis shown head definit articl direct eec note layout profit loss account technic account articl direct eec life insur busi articl ii direct eec life insur busi code bonus rebat net amount definit articl direct eec note layout profit loss account technic account articl direct eec life insur busi articl ii direct eec life insur busi code technic charg net amount definit net technic charg shown head note layout profit loss account technic account articl direct eec life insur busi articl ii direct eec life insur busi code invest incom definit articl direct eec note layout profit loss account technic account articl ii direct eec life insur busi variabl collect method alloc invest incom technic technic account link variabl invest incom calcul total gross balanc technic account code unrealis gain invest definit articl direct eec note layout profit loss account technic account articl ii direct eec life insur busi link variabl unrealis gain invest calcul total gross balanc technic account code gross chang life insur provis definit articl direct eec note layout profit loss account technic account articl ii aa direct eec life insur busi link variabl gross chang life insur provis calcul total gross balanc technic account code invest charg definit articl direct eec note layout profit loss account technic account articl ii direct eec life insur busi data collect method alloc invest incom technic technic account link variabl invest calcul total gross balanc technic account code unrealis loss invest definit articl direct eec note layout profit loss account technic account articl ii direct eec link variabl unrealis loss invest calcul total gross balanc technic account code alloc invest return transfer technic account definit articl direct eec note layout profit loss account articl ii direct eec data collect method alloc invest incom technic technic account link variabl alloc invest return transfer technic account calcul total gross balanc technic account code total gross balanc technic account definit gross balanc technic account profit loss account note gross amount total includ articl direct eec technic account life insur busi articl ii direct eec life insur busi link variabl gt tabl gt quot item technic account quot record net base net amount consid calcul total gross balanc technic account gt tabl gt quot item technic account quot record net base net amount consid calcul total gross balanc technic account total gross balanc technic account calcul total ii net balanc technic account code reinsur balanc definit reinsur balanc technic account profit loss account note articl direct eec link variabl gt tabl gt reinsur balanc calcul total ii net balanc technic account code reinsur share gross premium written definit articl direct eec note layout profit loss account technic account articl direct eec life insur busi articl ii direct eec life insur busi link variabl reinsur share gross premium written part reinsur balanc code reinsur share gross premium written broken countri resid parent enterpris definit accord breakdown variabl reinsur share gross premium written broken share relat domest control enterpris share relat foreign control enterpris code reinsur share gross chang provis unearn premium definit articl direct eec note layout profit loss account technic account articl direct eec life insur busi articl ii direct eec life insur busi reinsur share gross amount record link variabl reinsur share gross chang provis unearn premium part reinsur balanc code reinsur share gross claim payment definit articl direct eec note layout profit loss account technic account articl bb direct eec life insur busi articl ii bb direct eec life insur busi link variabl reinsur share gross claim payment part reinsur balanc reinsur share gross claim payment part variabl reinsur share gross claim incur code reinsur share gross chang provis outstand claim definit articl direct eec note layout profit loss account technic account articl bb direct eec life insur busi articl ii bb direct eec life insur busi link variabl reinsur share gross chang provis outstand claim part reinsur balanc reinsur share gross chang provis outstand claim part variabl reinsur share gross claim incur code reinsur commiss profit particip definit reinsur commiss profit particip receiv busi cede note layout profit loss account technic account articl direct eec life insur busi articl ii direct eec life insur busi link variabl reinsur commiss profit particip part reinsur balanc code reinsur share gross amount item technic account definit variabl reinsur share variabl cover compon technic incom technic provis shown head bonus rebat technic charg note quot item technic account quot record net base variabl deliv link variabl reinsur share gross amount item technic account part reinsur balanc code reinsur share gross chang life insur provis definit articl direct eec note layout profit loss account articl ii bb direct eec link variabl reinsur share gross chang life insur provis part reinsur balanc code total ii net balanc technic account definit net balanc technic account profit loss account net reinsur note layout profit loss account articl direct eec technic account life insur busi articl ii direct eec technic account life insur busi articl iii direct eec technic account link variabl gt tabl gt code invest incom definit articl direct eec note layout profit loss account technic account articl iii direct eec variabl collect method alloc invest incom technic technic account code alloc invest return transfer life assur technic account definit articl direct eec note layout profit loss account technic account articl iii direct eec data collect method alloc invest incom technic technic account code invest charg definit articl direct eec note layout profit loss account technic account articl iii direct eec data collect method alloc invest incom technic technic account code alloc invest return transfer technic account definit articl direct eec note layout profit loss account technic account articl iii direct eec data collect method alloc invest incom technic technic account code incom definit incom shown head note layout profit loss account technic account articl iii direct eec technic account code charg includ adjust definit charg shown head includ adjust note layout profit loss account technic account articl iii direct eec code profit loss ordinari activ definit inform articl direct eec note layout profit loss account technic account articl iii direct eec code extraordinari profit loss definit inform articl council direct eec note layout profit loss account technic account articl iii direct eec code tax tax profit loss ordinari activ tax extraordinari profit loss tax definit inform articl direct eec note layout profit loss account technic account articl iii direct eec code profit loss financi year definit inform articl direct eec note layout profit loss account technic account articl iii direct eec code commiss total insur busi definit variabl sum commiss direct insur busi busi accept articl direct eec link variabl commiss total insur busi calcul variabl extern expens good servic code commiss direct insur busi definit articl direct eec variabl includ total amount commiss direct insur busi link variabl commiss direct insur busi part variabl commiss total insur busi code extern expens good servic definit total purchas good servic variabl regul ec definit characterist structur busi statist commiss total insur busi variabl note alloc enterpris level assur mean distribut kei case enterpris group code personnel cost definit personnel cost defin annex regul ec note alloc enterpris level assur mean distribut kei case enterpris group code extern intern claim manag expens definit extern intern claim manag expens note total commiss extern expenditur good servic personnel cost alloc function broken variabl articl direct eec link variabl extern intern claim manag expens part variabl total commiss extern expenditur good servic personnel cost code acquisit cost definit articl direct eec note total commiss extern expenditur good servic personnel cost alloc function broken variabl layout profit loss account technic account articl ii direct eec life insur busi life insur busi link variabl aquisit cost part variabl total commiss extern expenditur good servic personnel cost code administr expens definit articl council direct eec note total commiss extern expenditur good servic personnel cost alloc function broken variabl layout profit loss account technic account articl ii direct eec life insur busi life insur busi link variabl administr expens part variabl total commiss extern expenditur good servic personnel cost code gross technic charg definit gross technic charg note total commiss extern expenditur good servic personnel cost alloc function broken variabl note layout profit loss account technic account articl ii direct eec life insur busi life insur busi link variabl gross technic charg part variabl total commiss extern expenditur good servic personnel cost code invest manag charg definit articl direct eec note total commiss extern expenditur good servic personnel alloc function broken variabl note layout profit loss account technic account articl ii iii direct eec life insur busi life insur busi link variabl invest manag charg part variabl total commiss extern expenditur good servic personnel cost code incom particip interest definit articl direct eec note layout profit loss account articl ii life insur busi technic account iii direct eec technic account link variabl incom particip interest calcul variabl invest incom code incom land build definit articl direct eec note layout profit loss account articl ii aa life insur busi technic account iii aa direct eec technic account link variabl incom land build calcul variabl invest incom code incom invest definit articl direct eec note layout profit loss account articl ii bb life insur busi technic account iii bb direct eec technic account link variabl incom invest calcul variabl invest incom code adjust invest definit articl direct eec note layout profit loss account articl ii life insur busi technic account iii direct eec technic account link variabl adjust invest calcul variabl invest incom code gain realis invest definit articl direct eec note layout profit loss account articl ii life insur busi technic account iii direct eec technic account link variabl gain realis invest calcul variabl invest incom code invest manag charg includ interest definit articl direct eec note layout profit loss account articl ii life insur busi technic account iii direct eec technic account link variabl invest manag charg includ interest calcul variabl invest charg code adjust invest definit articl direct eec note layout profit loss account articl ii life insur busi technic account iii direct eec technic account link variabl adjust invest calcul variabl invest charg code loss realis invest definit articl direct eec note layout profit loss account articl ii life insur busi technic account iii direct eec technic account link variabl loss realis invest calcul variabl invest charg variabl product code gross premium written direct busi categori cpa digit level subcategori definit articl direct eec classif product activ insur pension fund servic digit level subcategori note breakdown product refer articl direct eec link variabl gross premium written direct busi categori cpa digit level subcategori breakdown variabl gross direct premium written code reinsur share gross direct premium written categori cpa digit level subcategori definit articl direct eec classif product activ insur pension fund servic digit level subcategori note breakdown product refer articl direct eec link variabl reinsur share gross direct premium written categori cpa digit level subcategori breakdown part variabl reinsur share gross premium written code gross claim incur direct busi categori cpa digit level subcategori definit articl direct eec classif product activ insur pension fund servic digit level subcategori note breakdown product refer articl direct eec link variabl gross claim incur direct busi categori cpa digit level subcategori breakdown part variabl gross claim incur code gross oper expens direct busi categori cpa digit level subcategori definit articl direct eec classif product activ insur pension fund servic digit level subcategori note breakdown product refer articl direct eec link variabl gross oper expens direct busi categori cpa digit level subcategori breakdown part variabl gross expens code reinsur balanc direct busi categori cpa digit level subcategori definit variabl classif product activ insur pension fund servic digit level subcategori note breakdown product refer articl direct eec link variabl reinsur balanc direct busi categori cpa digit level subcategori breakdown part variabl reinsur balanc variabl internationalis code geograph breakdown gener gross direct premium written definit articl direct eec perspect home member state gross premium written broken member state head offic member state eea countri switzerland unit state america japan countri rest world note geograph breakdown refer made articl iv direct eec link variabl geograph breakdown gener gross direct premium written breakdown variabl gross direct premium written code geograph breakdown gener gross reinsur premium accept premium written definit articl direct eec perspect home member state gross reinsur premium accept premium written broken member state head offic member state eea countri switzerland unit state america japan countri rest world note breakdown consid geograph alloc cede insur link variabl geograph breakdown gener gross reinsur premium accept premium written breakdown variabl gross reinsur premium accept premium written code geograph breakdown gener reinsur share gross premium written definit articl direct eec perspect home member state reinsur gross premium written broken member state head offic member state eea countri switzerland unit state america japan countri rest world note breakdown consid geograph alloc accept insur reinsur enterpris link variabl geograph breakdown gener gross reinsur share gross premium written breakdown variabl reinsur share gross premium written code gross direct premium written cpa categori digit level member state geograph breakdown busi written establish definit articl direct eec perspect home member state member state head offic situat gross premium written branch member state broken singl eea member state classif product activ insur pension fund servic digit level note refer articl life assur direct articl life insur direct matrix creat combin cpa categori member state abroad permit recreat scope nation insur market direct busi link variabl gross direct premium written cpa categori digit level member state geograph breakdown busi written establish part variabl gross direct premium written code gross direct premium written cpa categori digit level member state geograph breakdown busi written freedom provid servic definit articl council direct eec perspect home member state member state head offic situat gross premium written freedom provid servic member state broken singl eea member state classif product activ insur pension fund servic digit level note refer articl life insur direct articl life insur direct matrix creat combin cpa categori member state abroad permit recreat scope nation insur market direct busi link variabl gross direct premium written cpa categori digit level member state geograph breakdown busi written freedom provid servic part variabl gross direct premium written variabl employ code number person emploi definit number person emploi defin annex regul ec note alloc enterpris level assur mean distribut kei case enterpris group variabl balanc sheet code land build definit inform articl council direct eec juli base articl treati annual account type compani note layout balanc sheet articl asset direct eec valuat rule direct eec valuat invest base purchas price principl current principl member state valuat rule appli link variabl land build calcul variabl total invest code land build occupi insur enterpris activ definit variabl part variabl land build occupi insur enterpris activ includ note layout balanc sheet articl asset direct eec valuat rule direct eec valuat invest base purchas price principl current principl member state valuat rule appli link variabl land build occupi insur enterpris activ part variabl land build code land build current definit articl direct eec articl purchas price principl current principl valuat invest note data deliv variabl show land build book valu code invest affili enterpris particip interest definit inform articl direct eec variabl sum variabl note layout balanc sheet articl asset ii direct eec valuat rule direct eec valuat invest base purchas price principl current principl member state valuat rule appli link variabl invest affili enterpris particip interest calcul variabl total invest code invest affili enterpris particip interest current definit articl direct eec articl purchas price principl current principl valuat invest note data deliv variabl show invest affili enterpris particip interest book valu code share affili enterpris particip interest definit inform articl direct eec note refer articl asset ii ii direct eec valuat rule direct eec valuat invest base purchas price principl current principl member state valuat rule appli link variabl share affili enterpris particip interest calcul variabl invest affili enterpris particip interest code debt secur issu loan affili enterpris enterpris insur enterpris link virtu particip interest definit inform articl direct eec note layout balanc sheet articl asset ii ii direct eec valuat rule direct eec valuat invest base purchas price principl current principl member state valuat rule appli link variabl debt secur issu loan affili enterpris enterpris insur enterpris link virtu particip interest calcul variabl invest affili enterpris particip interest code financi invest definit variabl sum variabl valuat rule direct eec valuat invest base purchas price principl current principl member state valuat rule appli note layout balanc sheet articl asset iii council direct eec link variabl financi invest calcul variabl total invest code share variabl yield secur unit unit trust definit inform articl direct eec note layout balanc sheet articl asset iii direct eec link variabl share variabl yield secur unit unit trust part variabl financi invest share variabl yield secur unit unit trust calcul variabl total invest code debt secur fix incom secur definit articl direct eec note layout balanc sheet articl asset iii direct eec link variabl debt secur fix incom secur part variabl financi invest debt secur fix incom secur calcul variabl total invest code particip invest pool definit articl direct eec note layout balanc sheet articl asset iii direct eec link variabl particip invest pool part variabl financi invest particip invest pool calcul variabl total invest code loan guarante mortgag definit articl direct eec note layout balanc sheet articl asset iii direct eec link variabl loan guarante mortgag part variabl financi invest loan guarante mortgag calcul variabl total invest code loan definit articl direct eec articl direct eec note layout balanc sheet articl asset iii direct eec link variabl loan part variabl financi invest loan calcul variabl total invest code includ deposit credit institut definit articl articl direct eec note layout balanc sheet articl asset iii iii direct eec link variabl includ deposit credit institut part variabl financi invest includ deposit credit institut calcul variabl total invest code financi invest current definit articl direct eec articl purchas price principl current principl valuat invest note data deliv variabl show financi invest book valu code deposit cede enterpris definit articl direct eec note layout balanc sheet articl asset iv direct eec link variabl deposit cede enterpris calcul variabl total invest code invest benefit life assur policyhold bear invest risk definit articl direct eec note layout balanc sheet articl asset direct eec code invest benefit life assur policyhold bear invest risk land build definit inform articl direct eec variabl part variabl note amount variabl shown link variabl invest benefit life assur policyhold bear invest risk land build part variabl invest benefit life assur policyhold bear invest risk code invest benefit life assur policyhold bear invest risk financi invest definit variabl part variabl note amount variabl shown link variabl invest benefit life assur policyhold bear invest risk financi invest variabl invest benefit life assur policyhold bear invest risk code balanc sheet total definit variabl consist sum item asset side balanc sheet sum item liabil side balanc sheet case loss financi year shown asset side liabil side balanc sheet note layout balanc sheet articl direct eec code total capit reserv definit total part capit reserv item liabil side balanc sheet articl direct eec record loss financi year includ case code total capit reserv broken legal statu definit total capit reserv variabl broken legal statu incorpor enterpris limit share mutual enterpris branch insur enterpris head offic eea member state link variabl total capit reserv broken legal statu breakdown total capit reserv code subscrib capit equival fund definit articl direct eec note layout balanc sheet articl liabil direct eec link variabl subscrib capit equival fund part variabl total capit reserv code share premium account revalu reserv reserv definit inform articl direct eec note layout balanc sheet articl liabil ii iii iv direct eec link variabl share premium account revalu reserv reserv part variabl total capit reserv code subordin liabil definit articl direct eec note layout balanc sheet articl liabil direct eec code gross provis unearn premium definit articl direct eec note layout balanc sheet articl liabil direct eec link variabl gross provis unearn premium calcul variabl total gross technic provis code gross life assur provis definit articl direct eec note layout balanc sheet articl liabil direct eec link variabl gross life assur provis calcul variabl total gross technic provis code gross provis outstand claim definit articl direct eec note layout balanc sheet articl liabil direct eec link variabl gross provis outstand claim calcul variabl total gross technic provis code gross provis outstand claim relat direct busi definit variabl part variabl articl direct eec note layout balanc sheet articl liabil direct eec link variabl gross provis outstand claim relat direct busi part variabl gross provis outstand claim code gross provis outstand claim relat direct busi categori cpa digit level subcategori definit addit breakdown variabl articl direct eec gross provis outstand claim relat direct busi broken classif product activ insur pension fund servi digit level subcategori note layout balanc sheet articl liabil direct eec link variabl gross provis outstand claim relat direct busi categori cpa digit level subcategori breakdown variabl gross provis outstand claim relat direct busi code gross provis bonus rebat definit articl direct eec note layout balanc sheet articl liabil direct eec link variabl gross provis bonus rebat calcul variabl total gross technic provis code equalis provis definit articl direct eec note layout balanc sheet articl liabil direct eec link variabl gross provis calcul variabl total gross technic provis code gross technic provis definit articl direct eec note layout balanc sheet articl liabil direct eec detail breakdown variabl link variabl gross technic provis calcul variabl total gross technic provis code gross technic provis life assur polici invest risk born policyhold definit articl direct eec note layout balanc sheet articl liabil direct eec link variabl gross technic provis life assur polici invest risk born policyhold calcul variabl total gross technic provis code total net technic provis definit variabl sum variabl net basi deduct reinsur part note variabl need detail calcul macro econom variabl product account code debentur loan definit inform articl direct eec note layout balanc sheet articl liabil iii direct eec variabl includ convert loan code amount ow credit institut definit inform articl direct eec note layout balanc sheet articl liabil iv direct eec residu variabl code number contract outstand end account year relat direct busi individu life insur contract subcategori cpa definit number contract outstand end account year relat direct insur busi includ individu life insur contract subcategori classif product activ insur pension fund servic note contract activ end account year consider individu life insur contract data shown correspond content variabl code number insur person end account year relat direct busi group life insur contract subcategori cpa definit number insur person end account year relat direct busi includ group life insur contract subcategori classif product activ insur pension fund servic note person contract activ end account year consider group life insur contract data shown correspond content variabl code number insur vehicl end account year relat direct busi subcategori cpa definit number insur vehicl end account year relat direct busi includ subcategori classif product activ insur pension fund servic note vehicl cover activ contract end account year consider singl vehicl count cover group contract code gross insur sum end account year relat direct busi subcategori cpa definit total gross insur sum end account year relat direct busi includ subcategori classif product activ insur pension fund servic note sum relat contract activ end account year consider annuiti contract nation equival sum insur appli code number claim incur account year relat direct busi subcategori cpa definit total number claim incur account year relat direct busi shown subcategori classif product activ insur pension fund servic note refer articl council direct eec number incid incur report account year give claim estim claim incur report exclud consider oj oj oj oj oj