| S.29.03.01.03 | |||
| LIFE - Gross of reinsurance | NON LIFE - Gross of reinsurance | ||
| C0050 | C0060 | ||
| Opening Best Estimate | R0150 | ||
| Exceptional elements triggering restating of opening Best Estimate | R0160 | ||
| Changes in perimeter | R0170 | ||
| Foreign exchange variation | R0180 | ||
| Variation of Best Estimate on risk covered after the period | R0190 | ||
| Variation of Best Estimate on risks covered during the period | R0200 | ||
| Variation of Best Estimate due to unwinding of discount rate - risks covered prior to period | R0210 | ||
| Variation of Best Estimate due to year N projected in and out flows - risks covered prior to period | R0220 | ||
| Variation of Best Estimate due to experience and other sources - risks covered prior to period | R0230 | ||
| Variation of Best Estimate due to changes in non economic assumptions - risks covered prior to period | R0240 | ||
| Variation of Best Estimate due to changes in economic environment - risks covered prior to period | R0250 | ||
| Other changes not elsewhere explained | R0260 | ||
| Closing Best Estimate | R0270 | ||