Insurance Undertakings Reporting Regulation (VU-MV) Annex to § 1: Complementary Identification Codes (CIC)

VU-MV Annex to § 1 Complementary Identification Codes (CIC) All English translation of the authentic German text is unofficial and serves merely information purposes. The official wording in German can be found in the Austrian Federal Law Gazette (Bundesgesetzblatt; BGBl.). All translations have been prepared with great care, but linguistic compromises may have had to be made. The reader should also bear in mind that some provisions of these laws will remain unclear without certain background knowledge of the Austrian legal and political system. Please note that these laws may be amended in the future and check occasionally for updates.

1. First two positions: country code in accordance with CIC : 1st Position 2nd Position 3rd Position 4th Position a) ISO 3166-1-alpha-2 of the relevant trading venue of the issue pursuant to the valuation principles as defined in Article 1 no. 8 or no. 9 WAG 2007 or b) "XV" in the case of valuation principles deviating from lit. a despite being listed or Asset, listed in ... 1. … Country code 2. … Category 3. … Sub-category or main risk c) "XL" where not listed at a trading venue as defined in Article 1 no. 8 or no. 9 WAG 2007 despite being tradable at these trading venues or d) "XT" in the case of not being tradable based on the nautre of the assets
2. Third Item: Category 1 2 3 4 5 6 7 8 9 0 A B C D E F Government bonds Corporate bonds Equities Investment funds Structured notes Collateralised securities Cash and deposits Mortgages and loans Property Other investments Futures Call options Put options Swaps Forwards Credit Derivatives
3. Fourth Position: Sub-category or main risk 1 Cash equivalents 2 Covered bonds 1 Central government bonds Corporate bonds (debt securities) Common equity Equity funds Equity risk Equity risk Cash Uncollateralised loans Property (office and commercial) Equity and index futures Equity and index options Equity and index options Interest rate swaps Forward interest rate agreements Credit default swaps 2 Supra-national bonds Convertible bonds Equity of real estate related corporations Debt funds Interest rate risk Interest rate risk Deposits at sight 1 Loans backed by securities Property (residential) Interest rate futures Bond options Bond options Currency swaps Forward exchange rate agreements Credit spread options 3 Regional government bonds Commercial paper Equity rights Money market funds Currency risk Currency risk Other short-term deposits ≤ 1y Property (for own use) Currency futures Currency options Currency options Interest rate and currency swaps Credit spread swaps 4 Municipal government bonds Money-market instruments Preferred equity Thematic funds Credit risk Credit risk Other deposits with term > 1y Mortgages Property (under construction) Equity rights Equity rights Total return swaps 5 Treasury bonds Hybrid bonds Real estate fund Real estate risk Real estate risk Deposits to cedants Other collateralised loans made Plant and equipment (for own use) Commodity futures Commodity options Commodity options Security swaps 6 Covered bonds2 Common covered bonds Alternative investment funds Commodity risk Commodity risk Loans on policies Property under construction (for own use) Swaptions Swaptions 7 Covered bonds subject to specific law Private equity funds Catastrophe and weather risk Catastrophe and weather risk Catastrophe and weather risk Catastrophe and weather risk Catastrophe and weather risk Catastrophe and weather risk Catastrophe and weather risk 8 Subordinated bonds Infrastructure funds Mortality risk Mortality risk Mortality risk Mortality risk Mortality risk Mortality risk Mortality risk 9 Other