If a unit-linked policy provides health insurance benefits funded by cancellation of units the policy should be reported primarily as unit-linked or unit-linked reinsurance.  The best estimate liabilities reported as health insurance or health reinsurance should purely be those arising from notional premiums paid to fund the health benefits, e.g. reserves for claims in payment on income protection, claims incurred but not reported.

As for the accepted reinsurance, the template allows the reporting of direct business and accepted reinsurance for both unit linked and health insurance.