Under Group IFRS index-linked and unit-linked assets are reported on multiple lines, whereas under "Solvency II value" column, they are reported as one line. The instructions state “Where an item does not exist under [IFRS or] local GAAP it should be filled with nil, however the items existing under [IFRS or] local GAAP but reported differently should be reclassified as far as it is possible to follow the Solvency II balance sheet split”. (“[ ]” added by author for emphasis).

The question is, when mapping the Group IFRS to the “Statutory accounts value” column is it your expectation that Groups will reclassify the index-linked and unit-linked assets from many lines as reported under Group IFRS to one line in the "Statutory accounts value" column?