| S.29.03.01.01 | |||
| LIFE - Gross of reinsurance | NON LIFE - Gross of reinsurance | ||
| C0010 | C0020 | ||
| Opening Best Estimate | R0010 | ||
| Exceptional elements triggering restating of opening Best Estimate | R0020 | ||
| Changes in perimeter | R0030 | ||
| Foreign exchange variation | R0040 | ||
| Best Estimate on risk accepted during the period | R0050 | ||
| Variation of Best Estimate due to unwinding of discount rate - risks accepted prior to period | R0060 | ||
| Variation of Best Estimate due to year N projected in and out flows - risks accepted prior to period | R0070 | ||
| Variation of Best Estimate due to experience - risks accepted prior to period | R0080 | ||
| Variation of Best Estimate due to changes in non economic assumptions - risks accepted prior to period | R0090 | ||
| Variation of Best Estimate due to changes in economic environment - risks accepted prior to period | R0100 | ||
| Other changes not elsewhere explained | R0110 | ||
| Closing Best Estimate | R0120 | ||