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Zavarovalnica Triglav

Annual Report (ESEF) Apr 1, 2022

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Zavarovalnica Triglav d.d.

2021

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report

Three values.
One trust.


“Corporate social responsibility investments are not just a niche market, but reflect a changing social environment, changes to consumer habits, lifestyle and even legislation. We are also aware of the importance of corporate social responsibility investing at Triglav Group, so we created the Triglav Zeleni fund and committed ourselves to invest only in companies that have positive and measurable sustainability characteristics. In managing other funds and investor portfolios, reviewing the sustainability characteristics of financial instruments has also become an integral part of our investment process.”

Sašo Ivanović

Director of Investment Fund Management

at Triglav Skladi

Three values.

One trust.

Responsiveness, reliability and simplicity. Triglav Group’s values are the force behind its operations.

Implementing these values in the unpredictable year of 2021, the following key objectives were achieved:

  • The Group operated at a profit and recorded high profit growth.
  • The Group strengthened the trust of its key stakeholders and sustainable development orientation in both core activities, i.e. insurance and asset management.
  • The Group strengthened its position in the region and set ambitious goals for 2022–2025.

Address by the President of the Management Board

Share and shareholders

Strategy and plans

Sustainable development

Employees of the Triglav Group joined Slovenski državni gozdovi’s initiative for forest restoration. In the context of the Wholehearted Woods campaign, we contributed 2,500 tree seedlings to be replanted on the slope below Uršlja gora, after much of the forest was destroyed by storms. At the same time, public virtual reforestation took place, in which participants dedicated tree seedlings to their loved ones.

Triglav Group

Zavarovalnica Triglav

Financial highlights of the Triglav Group in 2021

  • 45 companies
  • 5,264 employees
  • EUR 1.70 dividend per share
  • 56.9% share of highly committed employees
  • EUR 3,668.5 million investment portfolio
  • 68.5% debt and other fixed return securities
  • EUR 1,353.0 million gross written premium from insurance, coinsurance and reinsurance contracts
  • 72 NPS index, satisfaction of Zavarovalnica Triglav’s clients
  • EUR 1,539.3 million mutual funds and discretionary mandate assets
  • > 1,700 contract sales partners and well developed own sales network
  • 219% capital adequacy of the Triglav Group
  • 12.5% return on equity
  • 8% share of social impact, green and sustainable bonds in debt securities
  • 95% of electricity for Zavarovalnica Triglav from renewable sources

Revised strategy 2022–2025

Total revenue in EUR million 743.2 765.2 848.6 1,260.9 1,318.4 1,455.1

Credit rating ‘A’ with a stable medium-term outlook

Leading position in the Adria region

Responsiveness

EUR 1,539.3 million

Mutual funds and discretionary mandate assets

22.2 %

The proportion of operating expenses of the insurance business in gross written premium

+33%

The organizers of the Triglav Run provided free training courses for runners in nine Slovenian towns.

Consolidated gross written premium of the Triglav Group by segment

Segment Gross written premium from insurance, coinsurance and reinsurance contracts
Health 65.5%
Life and pension 19.6%
Non-life 14.9%
Triglav Group 65.4%

18.7%

15.9%

66.9%

18.5%

14.7%

1,184.2 EUR million
1,233.8 EUR million
1,353.0 EUR million
+10% 1,184.2
702.1 1,233.8
719.3 1,200 – 1,300
1,353.0 794.4

2021 Plan

Life


Insurance Products in Slovenia

Simplicity

Non-life Insurance Products

100 insurance products in Slovenia

Product and Service Portfolio

Health

32 insurance products in Slovenia

New Home Insurance

17 insurance products combined and simplified into one.

Users of the i.triglav Web Office

>70 simplified products and services

+50.3% users of the i.triglav web office

Asset Management

18 investment policies within mutual funds

Financial Overview

Reliability EUR 4.4 billion
Balance sheet total of the Triglav Group 219 %
Capital adequacy of the Triglav Group 12.5 %
Return on equity of the Triglav Group Combined ratio of the Triglav Group
63.2% 28.3%
Net profit before tax in EUR million Triglav Group Zavarovalnica Triglav
100.9 84.6 90.9
71.1 85–95* 132.6
85.7

Triglav Group and Zavarovalnica Triglav d.d.

Audited Annual Report for the Year Ended 31 December 2021

Business Report

1. Address by the President of the Management Board

In the Carefree and safe living business ecosystem, we work with partners who provide reliable assistance services for our clients (Marijan Radoš, Teslamont).

Claims ratio Expense ratio
63.1% 28.1%
91.2% 61.4%
27.5% 88.9%
below 95%

2021 Plan

2021 Plan

+6%

+3.7 p.p.

* Interim estimate of profit before tax of EUR 115–125 million.

2. Triglav Group and Zavarovalnica Triglav in 2021

3. Report of the Supervisory Board

4. Strategy and plans of the Triglav Group

5. Corporate Governance Statement

6. The share and shareholders of Zavarovalnica Triglav

7. Operations of the Triglav Group and Zavarovalnica Triglav

8. Financial result of the Triglav Group and Zavarovalnica Triglav

9. Financial position of the Triglav Group and Zavarovalnica Triglav

10. Cash flow statement

11. Development and sales activities

Non-financial statement

12. Sustainable development at the Triglav Group

13. Information on the Triglav Group as at 31 December 2021

14. Business network of the Triglav Group

15. Performance indicators of Zavarovalnica Triglav

Risk management

1. Risk management system

Challenges and opportunities of today

2. Risk exposure and management

Accounting Report

Statement of management’s responsibilities

Independent auditor’s report

1. Financial statements

2. Notes to the financial statements

3. Notes to the statement of financial position

4. Notes to the income statement

5. Other information

Glossary of insurance terms

GRI and SASB Content Index

About the report

The Annual Report of the Triglav Group and Zavarovalnica Triglav d.d. for 2021 is integrated and describes the balance and plans as at 31 December 2021. When compiling the report, the aim was to present a comprehensive overview of the main financial and non-financial (ESG) aspects, results and plans. You can read more about the report in Section 2.4 About the report.

Navigation

You can access the contents of the report through interactive indexes and quick links to related or additional content, for example: Section 4 Triglav Group strategy and plans.

Keep updated about our activities and offers

Detailed information for investors and existing shareholders is available at:

Information for shareholders:

Zavarovalnica Triglav d.d., Ljubljana,

Miklošičeva cesta 19, 1000 Ljubljana,

Helena Ulaga Kitek

Head of Investor Relations

T: ++386 (1) 47 47 331

E: [email protected]

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

1. Address by the President of the Management Board

The consolidated profit before tax, amounting to EUR 132.6 million, was 46% higher than in the previous year.

Dear Shareholders, Business Partners and Colleagues,

In 2021, we operated in an environment of persisting COVID-19 pandemic and fierce competition as well as under the influence of trends in the capital markets, which remained

Business Report

Address by the President of the Management Board

Even under such circumstances, we achieved very good results – better than expected. The Group consolidated its position in most markets, maintained its financial strength and again received “A” credit ratings from S&P Global Ratings and AM Best with a stable medium-term outlook.

The consolidated profit before tax, amounting to EUR 132.6 million, was 46% higher than in the previous year. Net return on equity was 12.5%. With prudent cost management, primarily acquisition costs, digitalisation expenses and investments in information technology increased. We achieved very good results in both underwriting activities and the management of clients’ assets, while investment portfolio returns continued to be affected by the low interest rate environment.

Several factors contributed to underwriting results. Along with growth in the volume of business, they were positively affected by the relatively lower frequency of claims and the favourable development of claims provisions created in past years. They were further affected by the formation of insurance technical provisions in 2021, which was prudently conservative as always. To a lesser extent, additional insurance technical provisions were created in the health, life and pension insurance segments.

Good results in insurance and asset management

The Group’s total revenue increased by 10% to EUR 1,455.1 million, and the volume of gross written premium increased at the same growth rate to EUR 1,353.0 million. The Group’s underwriting discipline and client focus resulted in premium growth in all three insurance segments and in all our markets. In Slovenia, it stood at 4%, which is one percentage point above the market, reaching 15% in markets outside Slovenia.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

The Group’s underwriting discipline and client focus resulted in premium growth in all three insurance segments and in all our markets. We aim to play a leading role in our region in integrating the best global ESG practices into our operations.

Capital adequacy ratio of the Triglav Group as at 31 December 2021

Target capital adequacy 300%
250%
200%
150%

the international market based on the principle of free movement of services and inward reinsurance premium grew by 40%. The non-life insurance premium increased by 12%, life and pension insurance premium by 8% and health insurance premium by 1%.

The volume of gross claims paid of EUR 736.6 million did not deviate significantly from the previous two years. They were affected by the growth of the insurance portfolio over several years and major CAT events, which were even lower than the year before. As we observed during the year, the claims segment continued to be affected by the COVID-19 pandemic, resulting in a lower frequency of claims in some insurance classes and an increased volume of claims in others due to last year’s disruption in some services. The combined ratio in non-life and health insurance reached a very favourable 88.9%. Its improvement is the result of the improved claims ratio and the expense ratio or higher growth in net premium income than growth in net claims incurred, backed by the rise in other insurance income and the decline in net expenses for bonuses and discounts.

The Group’s investment portfolio – together with investment property and investments in associates – amounted to EUR 3,668.5 million, which is 5% more than the year before. Its structure was not significantly changed, but we continued to pursue the goal of achieving a high credit rating of the entire portfolio in our investing activities. We also began to incorporate environmental, social and governance (ESG) factors in our investment processes. We are satisfied with the results in asset management, in which the volume of clients’ assets in mutual funds and discretionary mandate assets increased by 33% to EUR 1,529.3 million due to the situation on the financial markets and net inflows. By holding a 31.8% market share, the Group is one of the leading managers of assets in mutual funds in Slovenia.

Implementation of the dividend policy by paying out dividends

We strive to make the ZVTG share a profitable, safe and stable investment for investors. Our dividend policy is sustainable in terms of the Group’s financial stability, growth and development, and interesting in terms of paying attractive dividends to shareholders. We aim to implement it as such, but in 2021 it was again influenced by the COVID-19 pandemic and related requirements of the insurance regulator. We are pleased to have met its requirements and to have been able to pay dividends in 2021. A total of 53% of Zavarovalnica Triglav’s consolidated net profit for 2020 was allocated for dividend payments, which represented a 5% dividend yield.

Focused on growth and development

The Group’s operations continued to be development-oriented in 2021. In both activities, insurance and asset management, we have strengthened client focus and user experience, with the aim of making it outstanding and uniform across all channels and processes, products and Group companies. This remains our main strategic guideline in the future.

The Group’s long-term competitive advantage is the upgrading of insurance and financial products with assistance and related services, which are supported by advanced information and digital solutions. In such business ecosystems, we work together with a partner network of contractors and upgrade them in several areas (healthcare services, pet health, safe and sustainable mobility, carefree and safe living/home and financial services). In 2021, new, simple and flexible products (e.g. modular

Business Report

Address by the President of the Management Board

Risk Management

Accounting Report

Insurance were launched, which provide clients with an even greater selection of insurance scope and coverage to choose from, further expanding the range of assistance services. Development processes continued to be carried out in order to facilitate policy underwriting, claim reporting and the digitalisation of back-office processes. In line with our omni-channel approach, traditional distribution.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

The new financial year

has begun with a revised strategy to 2025, which has set ambitious strategic objectives on a solid foundation.

Andrej Slapar

President of the Management Board of Zavarovalnica Triglav

Channels were connected with new channels (digital sales, strengthened bank channels, mobile operators), in addition to implementing a hybrid sales method (remote selling and personal contact). Due to the unstable situation caused by the COVID-19 pandemic, the sales network as the Group’s main sales channel focused on remote selling.

The client relationship management information system was upgraded in terms of function and data, while the functionalities of the i.triglav digital office and online applications intended for clients in both core activities were expanded. Our contact with clients was maintained through a variety of communication channels (including live/web chat and a chat operated by a digital assistant, i.e. a chatbot), which will be upgraded with the project of establishing a central entry communication point.

In accordance with the planned geographical diversification of operations, we entered into new strategic partnerships, launching operations in Poland and Denmark and expanding our current presence in Greece, Italy, Norway and the Netherlands. These forms of business, which are insignificant in terms of premium volume, are considered material in terms of development.

Sustainability orientation (ESG) is a part of us

Sustainability is integrated into our operations and expressed in our mission of building a safer future. By pursuing sustainable development, the Group is creating a long-term stable basis for its profitable and safe operations, promoting the transition to a sustainable society and reducing its impact on climate change. We aim to play a leading role in our region in integrating the best global ESG practices into our operations. We have defined our sustainable (ESG) ambitions by 2025 in four key areas, which include improvements in communication about our sustainable business practices. Therefore, in this annual report, at the request of investors and shareholders, disclosures according to Sustainability Accounting Standards Board (SASB) were added to the long-term application of the Global Reporting Initiative (GRI) criteria and standard.

Development-oriented revised strategy to 2025

The new financial year has begun with a revised strategy to 2025, which has set ambitious strategic objectives on a solid foundation. These objectives were upgraded in terms of development and highlight our continued efforts to focus on the client. We will continue with the digital transformation and, together with our partners, we will develop service-oriented business models and ecosystems.

The Group's operations are planned to remain profitable and safe. The Group, with its sustainability-oriented operations, continues to provide a development-oriented and friendly environment to its employees.

It means a great deal to us that clients are satisfied with our work by rating the Group the highest to date. A high level of satisfaction was also expressed by our employees, which is the foundation of our success. On behalf of the Management Board, I sincerely thank all employees for their efforts.

Business Report

Address by the President of the Management


Board Risk Management Accounting Report

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Business Report

Triglav Group and Zavarovalnica Triglav in 2021

The Triglav Group and its parent company operated at a profit and

achieved high prot growth.

  • The Group strengthened its dominant position in both the Adria region and the Slovenian insurance market.
  • Premium growth was achieved in all insurance markets and all insurance segments. The value of assets under management increased.
  • The Group continues to be financially sound, its capital adequacy is within the target range and the “A” credit rating has a stable medium-term outlook.
  • By revising its strategy to 2025, the Group defined its future growth and development.

The calculation of indicators and the chosen terms are explained in the glossary enclosed to the Annual Report. See page 325.

2.1 Financial highlights of the Triglav Group

in EUR million 2021 2020 2019 Index 2021/2020 Index 2020/2019
Total revenue 1,455.1 1,318.4 1,260.9 110 105
Gross written premium from insurance, coinsurance and reinsurance contracts 1,353.0 1,233.8 1,184.2 110 104
Net premium income 1,119.8 1,066.8 1,027.6 105 104
Gross claims paid 736.6 697.4 716.7 106 97
Net claims incurred 715.0 683.6 684.1 105 100
Gross operating expenses 333.4 306.7 305.3 109 100
Profit before tax 132.6 90.9 100.9 146 90
Net profit 113.0 73.7 83.9 153 88
Net profit attributable to the controlling company 112.8 73.5 83.7 153 88
Combined ratio 88.9% 91.2% 91.5% 98 100
Insurance technical provisions as at 31 December 3,198.7 3,033.2 2,878.9 105 105
Equity as at 31 December 933.0 870.2 792.0 107 110
Equity attributable to the controlling company as at 31 December 930.5 867.6 789.5 107 110
Return on equity 12.5% 8.9% 10.9% 141 81
Return on equity attributable to the controlling company 12.5% 8.9% 10.9% 141 81
Book value per share (in EUR) 40.93 38.16 34.73 107 110
Net earnings per share (in EUR) 4.97 3.24 3.69 153 88
Number of employees as at 31 December 5,264 5,316 5,281 99 101

2.2 Financial highlights of Zavarovalnica Triglav

in EUR million 2021 2020 2019 Index 2021/2020 Index 2020/2019
Total revenue 848.6 765.2 743.2 111 103
Gross written premium from insurance, coinsurance and reinsurance contracts 794.4 719.3 702.1 110 102
Net premium income 598.8 583.9 573.6 103 102
Gross claims paid 408.9 408.3 425.2 100 96
Net claims incurred 365.1 375.3 376.8 97 100
Gross operating expenses 195.0 180.0 180.5 108 100
Profit before tax 85.7 71.1 84.6 121 84
Net profit 73.4 58.0 70.6 127 82
Combined ratio 81.8% 86.1% 85.6% 95 101
Insurance technical provisions as at 31 December 2,280.5 2,199.0 2,149.0 104 102
Equity as at 31 December 675.2 644.0 580.5 105 111
Return on equity 11.1% 9.5% 12.4% 117 77
Book value per share (in EUR) 29.70 28.33 25.53 105 111
Net earnings per share (in EUR) 3.23 2.55 3.11 127 82
Number of employees as at 31 December 2,246 2,244 2,253 100 100

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

For additional information about this report please contact:

Zavarovalnica Triglav, d.d., Ljubljana, Miklošičeva cesta 19, 1000 Ljubljana

Tomaž Žust, Director of Strategic Planning and Controlling Department | Telephone: +386 (1) 47 47 449 | Fax: +386 (1) 23 16 456 | E-mail: [email protected]

GRI GS 102-53, 102-1, 102-3

2.3 Environmental, social and governance (ESG) aspects of the Triglav Group's operations

2021 2020 2019 Index 2021/2020 Index 2020/2019
1. Environmental aspects Scope 1–2 carbon footprint (tonnes of CO2 equivalent)* 10,997 10,258 11,127 107 92
Scope 1 and 2 carbon footprint per employee (tonnes of CO2 equivalent)* 2.09 1.93 2.11 108 91
Electricity consumption (MWh) 14,087 12,841 13,382 110 96
Share of electricity consumption from renewable sources (%) 60.1 2.7 0.9 2,234 306
Total amount of waste per employee (tonnes) 0.12 0.12 0.11 99 114
Average daily consumption of office paper per employee** 14 45 53 31 85
Number of insurance products promoting environmental responsibility 5 4 2 125 200

Business Report

Triglav Group and Zav arov alnica Triglav in 2021

1. Investments in social impact, green and sustainable bonds (EUR million)

204.5 104.3 n.p. 196

2. Social aspects

Employee satisfaction (ORVI) 4.00 3.99 3.88 100 103
Average employee age 44.67 44.38 44.06 101 101
Women employees to total employees ratio (%) 53.9 53.50 53.49 101 100
Proportion of women at first and second management levels under the management board (%) 42.0 42.1 43.5 100 97
Employee turnover (number of leavers/average number of employees; %) 13.2 11.7 14.4 113 81
Average number of training hours per employee 31 24 31 130 77
Lost time incident rate – LTIR (number of work-related incidents/total number of hours of all employees x 200,000) 0.24 0.21 0.38 117 54
Clients satisfaction at Zavarovalnica Triglav (NPS)* 72 68 60 106 113
Number of insurance products and services sold online 21 20 18 105 111
Number of insurance products promoting prevention 61 62 62 98 100
Proportion of employees allowed to work from home (%) 58.3 n.p. n.p.
Number of suppliers checked against ESG criteria 375 311 140 121 222
Investments in the community (prevention, donations, sponsorships) (EUR million) 8.7 7.8 7.4 111 105

3. Governance aspects

Proportion of women in the management board/supervisory board/at the first management level under the management board (%) 33.3/0/45.3 33.3/0/45.8 33.3/11.1/46.9
Average age of Zavarovalnica Triglav Management Board members 48.7 47.7 46.7 102 102
Independence of Zavarovalnica Triglav Supervisory Board members, shareholder representatives (% of members) 100 100 100 100 100
President of the Management Board salary to the average employee salary ratio (factor x)* 5 5 5 100 100
Term of office of the current President of the Management Board (years) 8 7 6 114 117
Policies adopted: equal opportunities policy, anti-corruption policy, employee protection/whistleblower protection policy YES YES YES
Fair business practices (number of fraud cases investigated) 1,517 1,134 1,040 134 109
Internationally renowned audit firm (Big 4) YES YES YES
Period of cooperation with the existing auditor (years) 3 2 1.0 150 200
Investor relations when publishing results YES YES YES
Economic value generated (EUR million) 1,378.8 1,274.9 1,292.4 108 99
Economic value distributed (EUR million) 1,281.8 1,179.2 1,245.6 109 95
Economic value retained (EUR million) 96.9 95.7 46.8 101 204
  • Includes Scope 1 and 2 emissions under the location-based method. A more detailed calculation of Scope 1, 2 and 3 GHG emissions is shown in Section 12.3.2.

** Includes A4 paper consumption for internal purposes.

*** NPS shows the share of promoters who would recommend the Company to their acquaintances, friends and others based on experience.

**** Pursuant to the ZPPOGD, the base salary of the President of the Management Board is determined in relation to the average gross salary in the Group members which are headquartered in Slovenia and whose data are included in the consolidated annual report in the previous financial year.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Importance of content for stakeholders and the Triglav Group

  • Fair and transparent business practices
  • Long-term stability and profitability of operations
  • Care for employees' health and safety
  • Quality insurance and financial products and assistance services
  • Comprehensive risk management
  • Ways of doing business and products tailored to clients' needs
  • Cyber security and personal data protection
  • Simple, innovative and digitalised products and services
  • Culture of cooperation and openness
  • Equal opportunities for employee development and rewarding
  • Extensive network of branches and agents
  • Responsibility to suppliers and cooperation with local partners
  • Insurance products and services and financial investments
  • Responsible towards society and nature
  • Reducing the carbon footprint of own activities to achieve carbon neutrality by 2050
  • Promotion of scientific research to mitigate climate change and current social challenges

Donations for healthcare, firefighters, paramedics and traffic safety

Partnership in sports, culture, support for young talents

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
High Very high High Very high Importance for the Triglav Group Importance for shareholders 1 2 3 4 6 5 7 8 9 10 13 14 12 11 17 16 15

2.4 About the report

The Annual Report of the Triglav Group and Zavarovalnica Triglav was compiled in accordance with International Financial Reporting Standards (IFRS), the Companies Act (ZGD-1 J) and the Insurance Act (ZZavar -1).

In line with the strategic ambitions relating to sustainable development, the Group is making constant progress in reporting by expanding the scope of identified indicators of various global standards. For non-financial reporting, GRI standards (Global Reporting Initiative) and their specific guidelines for the financial sector as well as SASB standards (Sustainability Accounting Standards Board) were used. The range of topics and disclosures used is presented in the GRI and SASB content index at the end of the Annual Report and the materiality matrix. Progress in environmental, social and governance (ESG) areas is presented mainly in the section on sustainable development at the Triglav Group, but because the report is integrated, it is also incorporated in various other sections, as evident from the GRI and SASB references.

An overview of the areas where the Group contributes to the achievement of the Sustainable Development Goals adopted by the United Nations is included in Section 12.1 Implementation of strategic guidelines and sustainable development goals of the Triglav Group and Zavarovalnica Triglav.

The content of the annual report and the data on the Group’s sustainable operations are collected by the competent departments of the Company, which is responsible for reporting, in cooperation with the competent departments in subsidiaries. Reporting refers to a particular financial and calendar year.

The financial reporting for the Group comprises all companies included in the consolidated financial statements (See Section 2.1.4 of the Accounting Report for more information). In the previous period, non-financial data according to the GRI standards were disclosed for the parent company and

the Group. With the gradual integration of ESG aspects into the Group’s operations, the scope of companies included in ESG disclosures in accordance with GRI and SASB is also increasing. The notes to individual disclosures indicate which companies are included. The calculation methodology for individual indicators is given in the text and the notes.

6

Key stakeholders are always involved in determining the content and scope of non-financial disclosures. The procedure of analysing stakeholders and the materiality of content for them was repeated in 2021. The result of the analysis and the scope of key ESG topics can be seen from the updated double materiality matrix. It was verified by a quantitative and a qualitative survey. The rst included more than 1,000 policyholders of Zavarovalnica Triglav and other insurance companies and almost 1,400 employees of the Triglav Group. The qualitative survey with in-depth interviews was conducted with representatives of three stakeholder groups: non-governmental organisations, local communities and Zavarovalnica Triglav's corporate clients and by capturing institutional investors’ data.

7

More about stakeholders and their engagement is reported in Section 12. Sustainable development at the Triglav Group.

GRI GS 102-46 |

GRI GS 102-48, 102-49, 102-50, 102-52 |

GRI GS 102-44

Business Report

Triglav Group and Zavarovalnica Triglav in 2021

Risk Management

Accounting Report


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Changes in the Management Board and the Supervisory Board of Zavarovalnica Triglav

The Supervisory Board reappointed Marica Makoter as the Management Board member, Worker Director, at the proposal of the Works Council. The General Meeting of Shareholders reappointed Andrej Andoljšek a Supervisory Board Member, shareholder representative, and appointed Tomaž Benčina, Branko Bračko, Jure Valjavec and Peter Kavčič new Supervisory Board members, shareholder representatives.

The Supervisory Board appointed Andrej Andoljšek as its Chairman. See Section 5.3.3 Supervisory Board for more information.

Dividend payment

Zavarovalnica Triglav met the

Insurance Supervision Agency’s requirements for dividend payment

related to uncertainties in the markets due to the pandemic. At the General Meeting of Shareholders held in May, the shareholders passed the resolution proposed by the Management Board and the Supervisory Board to allocate 53% of the Company’s consolidated net profit for 2020 for dividend payment, representing a 5% dividend yield. See Section 6.4 Dividends and dividend policy for more information.

Good business results

Already in the third quarter of 2021, the Triglav Group raised the estimate of the originally planned annual profit. Premium growth was achieved in all insurance markets and all insurance segments. The value of assets under management increased.

A revised strategy

In its revised strategy for 2025, the Triglav Group maintained its key guidelines and upgraded them in terms of development activities, highlighting the Group’s ambitions in sustainable development. See Section 4 Strategy and plans of the Triglav Group for more details.

2.5 Major events in 2021

The “A” credit rating affirmed. The credit rating agencies S&P Global Ratings and AM Best again confirmed the Group’s “A” credit rating with a stable medium-term outlook. See Section 6.6 Credit rating of the Triglav Group and Zavarovalnica Triglav for more information.

Business Report

Triglav Group and Zavarovalnica Triglav in 2021

Risk Management

Accounting Report


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.6 The Triglav Group’s operations during the COVID-19 pandemic

The epidemic situation caused by COVID-19, which occurred in waves of various strength, continued to affect the Group’s operations in 2021. Compared to the preceding year, the region’s economies recovered as growth in economic activity, also stimulated by government policy measures, was seen in all countries where the Group operates. High economic growth slowed down towards the end of the year due to disruptions in supply chains and production, as well as persistently rising inflation. The epidemic situation also affected the volatility of financial markets (see Section 7.1 The general economic environment worldwide and in Slovenia and Section 7.2 Environmental impact on the Triglav Group’s operations for more information).

The Group continuously adapted to the

Business Report

Triglav Group and Zavarovalnica Triglav in 2021

Risk Management

Accounting Report

Changing circumstances and ensured business continuity by taking further measures to prevent infections and protect the health of employees, clients and other stakeholders and by adjusting the organisation of work (see Section 12.4).

The wide accessibility and availability of the Group’s services to its clients was ensured through various ways of doing business, while keeping in contact with clients via different communication channels. Innovations that further strengthened digital sales communication and distribution channels and tools were implemented at a rapid pace (see Section 11.1 Client-centric approach for more details).

Favourable economic growth stimulated the growth of insurance premiums, but the reduced demand for some insurance products and services was caused by restrictive measures and related lower population mobility and disruptions in supply chains and production. Greater price sensitivity of clients was also identified (see Section 7.5 Gross written insurance, coinsurance and reinsurance premiums for more information).

The pandemic also affected the claims segment. In some insurance classes, a lower claims ratio was still observed, while for other insurance classes the claims increased slightly, mainly as a result of payments due to increased mortality in life insurance and the unavailability of healthcare services in supplemental health insurance in the preceding year. Nevertheless, the COVID-19 pandemic had a positive impact on the Group’s profit due to the lower frequency of claims (see Section 7.6 Gross claims paid for further information).

To cover not yet incurred or future loss events arising from the shortfall in supplemental health insurance claims in 2020 and 2021 due to the impact of the pandemic, other insurance technical provisions were created (see Section 7.8 Risk equalisation for more information).

Due to the changed business conditions, the Company tested the adequacy of accounting policies, estimates and assumptions used in 2021 and assessed the impact of changes on its financial position, cash flows and profit or loss (see Section 2.7.2 The impact of the COVID-19 epidemic on individual items in the financial statements in the Accounting Report for more information).

Risks and their impact on operations were regularly tested with scenario tests. Market and credit risks were assessed as the most material risks. In the context of market risks, higher inflation and future measures taken by central banks to curb excessive inflation will pose a great challenge in the future. With respect to credit risks, special attention will continue to be paid to the payment discipline of receivables and the credit quality of major partners (see Section 2.9 Future risks as a result of the pandemic in Risk Management for more information).

It is assessed that the Group’s insurance and investment portfolios are sufficiently resilient and that the capital position is appropriate to further effectively cope with any increased risks due to the COVID-19 pandemic.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Calendar of Financial Announcements for 2022

The financial calendar as well as any amendments to the dates of publication will be published on the Ljubljana Stock Exchange website via the SEOnet system (www.seonet.ljse.si) and on the Company’s website (www.triglav.eu).

2.7 Financial Calendar 2022

  • Announcement dates as planned. The actual dates may differ from the above-stated planned dates.

** The quiet period denotes a period preceding the announcement of a financial report, during which Zavarovalnica Triglav does not disclose any information on current operations to the public.

Date of Announcement* Type of Announcement Quiet Period**
Wednesday, 2 March 2022 Preliminary key figures for 2021 From Wednesday, 9 February 2022
Thursday, 31 March 2022 Audited annual report for 2021 From Thursday, 17 March 2022
Thursday, 21 April 2022

Call notice of the General Meeting of Shareholders to decide on the distribution of accumulated profit

Thursday, 19 May 2022

January–March 2022 interim financial report

From Thursday, 5 May 2022

Tuesday, 24 May 2022

General Meeting of Shareholders and announcement of its resolutions

Thursday, 18 August 2022

January–June 2022 interim financial report

From Thursday, 4 August 2022

Thursday, 17 November 2022

January–September 2022 interim financial report

From Thursday, 3 November 2022

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Accounting Report


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

13.2% market share*

+18% written premium**

102.1% combined ratio

2.8 Activities, markets and position of the Triglav Group

The Triglav Group is the leading insurance/financial group in Slovenia and the Adria region as well as one of the leading groups in South-East Europe. The Group operates in seven markets in six countries. Furthermore, it operates in the wider international environment through partnerships with foreign insurance brokerage and agency companies as well as reinsurers.

Strategic activities

- Insurance

Triglav Group and Zavarovalnica Triglav in 2021

Market Share and Performance

Country Place Market Share* Written Premium** Combined Ratio
Slovenia 1st 38.6% +4% 86.4%
Croatia 7th 5.6% +19% 98.8%
Serbia 5th 7.3% +14% 99.7%
Montenegro 1st 39.0% +6% 93.7%
Bosnia and Herzegovina 4th 8.6% +12% 101.7%
North Macedonia 1st Asset management
• Own insurance portfolio (asset backing liabilities and backing funds)
• Mutual funds and individual asset management
• Pension funds

GRI GS 102-2, 102-4, 102-6 * The data show the market share of the Triglav Group by an individual market. Data shown for Serbia is for January–September 2021.

** The data show the growth of the Triglav Group’s gross written premium by an individual market.

Risk Management

Accounting Report


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.8.1 The Triglav Group business model

  • See Section 4 for more information on the revised strategy.
  • See Section 6 for more information on the share and the shareholders.
  • See Section 7 for more information on operations.
  • See Section 12 for more information on ESG aspects.
  • See Section 12.4.2 for more information on responsibility to employees.
  • See page 160 for more information on risk management.

Resources used to generate value

The Triglav Group will remain leader in all its core businesses in Adria region.

Strategic activities

Economic/governance

  • EUR 933 million: total equity
  • EUR 1,455 million: Triglav Group’s total revenue

Financial Overview

  • EUR 3,668 million: total financial investments
  • 31 training hours per employee
  • 5,264 employees in the Adria region
  • 53.9%: percentage of female employees, 33.3% in the Management Board and 45.3% at the first management level under the Management Board
  • Extensive own sales network and more than 1,720 contractors in the Adria region

Social

  • EUR 3.5 million in investments in prevention and EUR 4.4 million in sponsorships in the Adria region
  • Partnerships in the social environment and local communities
  • 61: the number of insurance products that promote prevention
  • 375: the number of suppliers checked against ESG criteria

Environmental

  • Protection of the environment in work processes
  • Promotion of environmentally responsible management of insurance and investment products and premium policies
  • Raising environmental awareness of the general public

Economic/Governance Impacts

  • EUR 133 million: profit before tax
  • EUR 1.7: gross dividend per share
  • “A” credit rating with a stable medium-term outlook
  • 56.9% of highly engaged employees
  • 4.00: employee satisfaction (ORVI index; 3.99 in 2020)
  • +13%: increase of constructive behavioral styles in organisational culture measurement
  • EUR 19.7 million: paid income tax

Social Impact

  • 72%: client satisfaction rating of Zavarovalnica Triglav (NPS; +4 percentage points compared to 2020)
  • 90% of suppliers from the local environment
  • 1,600 motorcyclists attended workshops on prevention over 8 years
  • 140 speed display signs and light signalling systems installed on dangerous road and railway sections, of which 23 in 2021
  • EUR 451,000 for 114 young talents over nine years
  • EUR 737 million in gross claims paid
  • EUR 1,539 million in mutual funds and discretionary mandate assets
  • 62,000 DRAJV application users, who travelled 190 million km with it
  • 58,840 users of the i.triglav web office

Environmental Impacts

  • 60%: share of electricity from renewable energy sources at Group, 95% at Zavarovalnica Triglav
  • 2.09 tCO2: carbon footprint per employee (Scope 1 and 2)
  • –2%: quantity of waste generated, –12% at Zavarovalnica Triglav

Mission

Building a safer future

Vision

We set standard of outstanding client experience - anytime, anyplace

Values

are reflected in our day-to-day operations

Generated Value for the Stakeholders and Impacts

Insurance

Non-life Life Pension Health Reinsurance
Asset management Own insurance portfolio Pension funds Mutual funds and individual asset management

Key Strategic Guidelines

  • Operating safely and profitably
  • An outstanding client experience
  • Digital transformation
  • The development of service-oriented business models
  • Development of organisational culture

ESG Ambitions

By pursuing sustainability goals, the Triglav Group is creating a long-term stable basis for its profitable and safe operations, promoting the transition to a sustainable society and reducing its impact on climate change.

We play a leading role in integrating the best global ESG practices into its operations in the Adria region.

Dynamic Challenges in the Environment

  • Competition
  • New client needs
  • Technological development

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Triglav Group and Zavarovalnica Triglav in 2021

Risk Management

Accounting Report

19

  • Financial and macroeconomic factors
  • Development of regulatory frameworks
  • Environmental change
  • Demographic and social changes
  • Economic and political factors

Contribution to key SDGs

  • Responsiveness
  • Simplicity
  • Reliability

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

The market share of the insurance undertakings in the Adria region in 2020 and 2019 (%)

  • Data for 2021 not yet available.

Source: Zavarovalnica Triglav’s calculation based on the data of national insurance supervision agencies and insurance associations.

2019 2020

The largest insurers in South-East Europe by written premium in 2020 (million EUR)

Source: SeeNews 2021.

Triglav Group 647.6
Generali 175.3
Sava Insurance Group 178.0
Agram 188.3
Croatia Group 196.4
VIG 218.3
Vzajemna 237.2
Dunav 253.2
Grawe 268.4
Uniqa 284.2
Allianz 342.8
Modra Zavarovalnica 363.8
Zavarovalnica Triglav d.d. 426.1
City Insurance SA 447.0
Zavarovalnica Sava d.d. 474.0
Generali zavarovalnica d.d.
Croatia Osiguranje d.d.
Vzajemna Zdravstvena zavarovalnica
Omniasig VIG SA
Euroins Romania Asigurare
Dunav Osiguranje AD
Allianz - Tiriac Asigurari SA
Groupama Asigurari SA
Triglav, zdravstvena zavarovalnica
Generali Osiguranje Srbija AD
Euroherc Osiguranje d.d.
NN Asigurari de Viata SA

2.8.2 Insurance

Insurance is the Triglav Group’s most extensive strategic activity, which includes non-life, health, life and pension insurance as well as reinsurance.

The Group’s insurance business comprises:

  • in Slovenia: Zavarovalnica Triglav d.d., Triglav, Zdravstvena zavarovalnica d.d., Pozavarovalnica Triglav Re d.d. and Triglav, pokojninska družba d.d.;
  • abroad: eight insurance undertakings in Croatia, Serbia, Montenegro, Bosnia and Herzegovina, and North Macedonia.

Position in the regional insurance market

In 2020, the Triglav Group again consolidated its dominant market position in the Adria region (Slovenia, Croatia, Serbia, Montenegro, Bosnia and Herzegovina, and North Macedonia) by increasing its market share by 0.6 percentage point to 21.1%.

In 2020, Zavarovalnica Triglav remained the leading insurer in South-East Europe (Albania, Bosnia and Herzegovina, Bulgaria, Montenegro, Croatia, Kosovo, Moldova, Romania, North Macedonia, Serbia and Slovenia). According to a SeeNews survey, 7 insurance companies of the Triglav Group and 14 Slovenian insurers (three Slovenian insurers are among the largest five) ranked among the top 100 insurers in South-East Europe in terms of gross written premium. With high premium growth, the Romanian insurer City Insurance ranked second, followed by Zavarovalnica Sava (second place the year before). Among the top 100 insurers, Zavarovalnica Triglav again saw the highest profits, with Zavarovalnica Sava coming in second in this category. Total profit of all one hundred insurance companies declined by 4%. Due to the COVID-19 pandemic and low interest rates, 40% of insurance companies achieved a lower profit compared to the preceding year. Insurance companies collected a total of EUR 8.1 billion in written premium, which is the same as the preceding year, and almost half of them recorded a drop in written premium.

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Triglav Group and Zavarovalnica Triglav in 2021

Risk Management

Accounting Report

20.4%

21.1%

13.6%

13.2% 9.0% 9.1% 7.1% 7.7% 8.0% 7.7% 6.1% 6.2% 6.0% 6.2% 4.6% 4.7% 3.7% 3.7% 3.6% 3.3% 3.6% 3.0% 2.2% 2.3%

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.8.3 Asset management

Asset management at the Triglav Group, which is performed by Zavarovalnica Triglav, the Group’s life insurance and pension insurance companies, Triglav Skladi d.o.o., Triglav, Upravljanje nepremičnin d.o.o. and Trigal d.o.o., includes saving via the Group’s insurance services and investing in the Group’s mutual, pension and private equity funds.

2.8.4 Composition of the Triglav Group

The Triglav Group consisted of 45 companies as at 31 December 2021. In addition to the parent company, it included 28 subsidiaries and 16 associates.

Slovenia Zavarovalnica Triglav d.d. Pozavarovalnica Triglav Re d.d. Triglav, Zdravstvena zavarovalnica d.d. Triglav, pokojninska družba d.d. Triglav Skladi d.o.o. Triglav, Upravljanje nepremičnin d.o.o. Trigald d.o.o. Triglav INT d.o.o. Triglav Svetovanje d.o.o. Triglav Avtoservis d.o.o. Triglavko d.o.o. Diagnostični center Bled d.o.o. Alifenet, d.o.o.
Croatia Triglav Osiguranje d.d., Zagreb Triglav Savjetovanje d.o.o.
Serbia Triglav Osiguranje a.d.o., Belgrade Triglav Savjetovanje d.o.o.
Montenegro Lovćen Osiguranje a.d., Podgorica Lovćen životna osiguranja a.d., Podgorica Lovćen auto d.o.o.
Bosnia and Herzegovina Triglav Osiguranje d.d., Sarajevo Triglav Osiguranje a.d., Banja Luka PROF-IN d.o.o. Društvo za upravljanje Evropskim dobrovoljnim penzijskim fondom a.d, Banja Luka Triglav Savjetovanje d.o.o. Autocentar BH d.o.o.
North Macedonia Triglav Osiguruvanje a.d., Skopje Triglav Osiguruvanje Život a.d., Skopje Triglav penzisko društvo a.d., Skopje

Changes in the structure of the Triglav Group in 2021

Through in cash contribution of EUR 3.3 million in the first quarter of 2021, Zavarovalnica Triglav increased the capital of ZTSR d.o.o. jointly controlled with Sava Re d.d., thereby maintaining its 50% participating interest in said company. In the third quarter of 2021, ZTSR d.o.o. was merged with its subsidiary Diagnostični center Bled d.o.o. and stricken off the Companies Register, while Zavarovalnica Triglav acquired a 50% participating interest in Diagnostični center Bled. Through the in-cash contribution of EUR 1.25 million in the last quarter of 2021, Zavarovalnica Triglav increased the capital of Diagnostični center Bled d.o.o., thereby maintaining its 50% participating interest in said company.

Diagnostični center Bled d.o.o. increased its strategic investment portfolio by acquiring a 100% participating interest in Kirurški sanatorij Rožna dolina d.o.o.

Triglav Svetovanje d.o.o. and Triglav Osiguranje a.d.o, Belgrade increased the capital of their subsidiary Triglav Savetovanje d.o.o., Belgrade proportional to their participating interests. The capital increase was raised by in cash contributions of RSD 7.9 million or EUR 67 thousand, through which the two companies retained their participating interests in said company of 51% and 49% respectively.

Triglav Svetovanje d.o.o. and Triglav Osiguranje d.d., Zagreb increased the capital of their subsidiary Triglav Savjetovanje d.o.o., Zagreb proportional to their participating interests. The capital increase was raised by in-cash contributions of HRK 1.1 million or EUR 145 thousand. As a result, the two companies retained their participating interests in said company of 51% and 49% respectively.

Lovćen Osiguranje a.d., Podgorica increased the capital of its subsidiary Lovćen auto d.o.o., Podgorica through in cash contributions totalling EUR 700 thousand, thereby remaining its 100% owner.

Zavarovalnica Triglav made subsequent capital contributions of EUR 194 thousand to its subsidiary Triglav Avtoservis d.o.o., thereby remaining a 100% owner of said company.

Triglav Svetovanje d.o.o., Domžale sold a 51% participating interest in Triglav Savjetovanje d.o.o., Sarajevo to Triglav Osiguranje d.d., Sarajevo. As a result, Triglav Osiguranje d.d., Sarajevo became a 100% owner of said company. Due to the sale of the participating interest, the Triglav Group’s participating interest in said company decreased by 1.13 percentage points.

With the in-cash contribution of BAM 30 thousand or EUR 15 thousand, Triglav Osiguranje d.d., Sarajevo established Triglav, upravljanje nekretninama d.o.o., Sarajevo, thereby becoming its 100% owner.

Zavarovalnica Triglav made subsequent capital contributions of EUR 2.3 million to its associate Trigal d.o.o., thereby remaining a 49.9% owner of said company.

Triglav INT d.o.o. acquired a 0.50% participating interest from non-controlling interest holders of.

Triglav Group and Zavarovalnica Triglav in 2021

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Risk Management

Accounting Report

Triglav Osiguruvanje a.d., Skopje in the amount of MA K 3.2 million or EUR 52 thousand, thereby increasing its participating interest to 81.32%.

Triglav INT d.o.o., Ljubljana acquired a 0.12% participating interest from non-controlling interest holders of Triglav Osiguruvanje a.d., Belgrade, thereby becoming its 100% owner. The consideration totalled RSD 3.7 million or EUR 33 thousand.

Triglav INT, holdinška družba d.d. was transformed into Triglav INT, holdinška družba d.o.o.

Based on its strategic plans, Zavarovalnica Triglav’s associate Nama d.d., Ljubljana carried out a spin-off of its retail business and transferred it to its newly established subsidiary Nama IN d.o.o., Ljubljana.

The changes in the Triglav Group are discussed in greater detail in Section 2.1.4 of the Accounting Report.

GRI GS 102-10

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

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Accounting Report

100.00% Triglav, Zdravstvena zavarovalnica d.d., Koper
100.00% Triglav, pokojninska družba d.d., Ljubljana
34.00% Društvo za upravljanje EDPF a.d., Banja Luka
51.00%
100.00% Pozavarovalnica Triglav Re d.d., Ljubljana
49.00% Triglav Savjetovanje d.o.o., Zagreb
51.00%
100.00% Triglav Svetovanje d.o.o., Domžale
49.00% Triglav Savetovanje d.o.o., Beograd
100.00% Triglav Osiguranje d.d., Zagreb
100.00% Triglav Osiguranje a.d.o., Beograd

Subsidiaries and associated companies of the Triglav Group as at 31 December 2021 and their participating interests

Company Location Participating Interest
Autocentar BH d.o.o. Sarajevo 100.00%
Triglav INT d.o.o. Ljubljana 100.00%
Triglav Osiguranje d.d. Sarajevo 97.78%
Sarajevostan d.o.o. Sarajevo 93.02%
Triglav Savjetovanje d.o.o. Sarajevo 100.00%
Triglav Osiguranje a.d. Banja Luka 100.00%
Triglav upravljanje nekretninama d.o.o. Sarajevo 100.00%
Lovćen životna osiguranja a.d. Podgorica 100.00%
Lovćen Osiguranje a.d. Podgorica 99.07%
Lovćen auto d.o.o. Podgorica 100.00%
Triglav Osiguruvanje a.d. Skopje 81.32%
Triglav Osiguruvanje Život a.d. Skopje 80.00%
Triglav Avtoservis d.o.o. Ljubljana 100.00%
Triglav penzisko društvo a.d. Skopje 100.00%
Triglav Skladi d.o.o. Ljubljana 100.00%
PROF-IN d.o.o. Sarajevo 62.54%
Triglav upravljanje nekretninama d.o.o. Zagreb 100.00%
Triglav, Upravljanje nepremičnin d.o.o. Ljubljana 100.00%
Triglav upravljanje nekretninama d.o.o. Podgorica 100.00%
TRIGAL d.o.o. Ljubljana 49.90%
Nama d.d. Ljubljana 39.07%
Nama IN d.o.o. Ljubljana 100.00%
Triglavko d.o.o. Ljubljana 38.47%
Zavod Vse bo v redu Ljubljana 100.00%
MTC Fontana d.o.o. Maribor 100.00%
Medi Cons kardiologija d.o.o. Novo mesto 100.00%
Diagnostični center Bled d.o.o. Bled 50.00%
Gastromedica d.o.o. Murska Sobota 100.00%
Internistična GE ambulanta d.o.o. Nova Gorica 100.00%
Alifenet d.o.o. Ljubljana 23.58%
Cardial d.o.o. Ljubljana 100.00%
DC Naložbe d.o.o. Bled 100.00%
Kirurški sanatorij Rožna dolina d.o.o. Ljubljana 100.00%
Neuroedina d.o.o. Bled 100.00%
MD T & T d.o.o. Maribor 39.20%

Shareholder

  • The company owns numerous project companies.

Zavarovalnica Triglav d.d.

Subsidiary

Two or more subsidiaries

Equity stake

22

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Marica Makoter Member First appointment to the office and end of term of office: 2011–2026 Employed at the Triglav Group: 2001
Tadej Čoroli Member First appointment to the office and end of term of office: 2014–2024 Employed at the Triglav Group: 2001

Business Report

Triglav Group and Zav arovalnica Triglav in 2021

Management of Zavaro valnica Triglav

As at 31 December 2021, the Management Board of Zavaro valnica Triglav was comprised of the following members:

Name Position First appointment to the office and end of term of office Employed at the Triglav Group
David Benedek Member 2014–2024 2001
Uroš Ivanc Member 2017–2022 2017
Barbara Smolnikar Member 2013–2024 1997
Andrej Slapar President 2013–2024 1997

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3. Report of the Supervisory Board

Report of the Supervisory Board of Zavarovalnica Triglav d.d. on the verification of the Annual Report of the Triglav Group and Zavarovalnica Triglav d.d. for 2021 and Opinion of the Supervisory Board of Zavarovalnica Triglav d.d. on the Annual Internal Audit Report of the Internal Audit Department of Zavarovalnica Triglav d.d. for 2021

In 2021, the Supervisory Board of Zavarovalnica Triglav carried out the responsible and proper supervision of the operations of Zavarovalnica Triglav d.d. and the Triglav Group. It oversaw different aspects of their operations and development, and on that basis took appropriate decisions and followed up on their implementation.

Business Report

Report of the Supervisory Board

Individual areas were discussed within the framework of the Supervisory Board’s committees. Based on their findings, proposals and careful assessment, the Supervisory Board passed appropriate resolutions.

The Supervisory Board monitored the implementation and effectiveness of the Triglav Group’s strategy.

The Supervisory Board performed its work within the scope of its powers and competencies set out by law, the Company’s Articles of Association and its own Rules of Procedure.

Members of the Supervisory Board

Andrej Andoljšek Chairman
Branko Brečko Vice Chairman
Peter Kavčič Member
Igor Stebernak Member
Tomaž Benčina Member
Jure Valjavec Member
Peter Celar Member, Representative of employee
Branko Gorjan Member, Representative of employee
Igor Zupan Member, Representative of employee

Risk Management

Accounting


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3.1 Introduction

Pursuant to Article 282 of the Companies Act and Article 69 of the Insurance Act, the Supervisory Board hereby presents its Report on the verification of the Annual Report of the Triglav Group and Zavarovalnica Triglav d.d. for 2021 (hereinafter: the report) and its Opinion on the Annual Internal Audit Report of the Internal Audit Department of Zavarovalnica Triglav d.d. for 2021.

The findings are based on the supervision of operations of Zavarovalnica Triglav d.d. (hereinafter: the Company, the controlling company or the parent company) in 2021 and on the verification of the Audited Annual Report of the Triglav Group and Zavarovalnica Triglav d.d. for 2021, including the report of the non-life insurance actuarial function holder and the life insurance actuarial function holder for 2021.

3.2 General Information

The Supervisor y Board and its committees in 2021

The composition of the Supervisory Board in 2021 is described in Section 5 Corporate Governance Statement (Supervisory Board) of the Business Report. In 2021, the Supervisory Board held eight sessions and had four committees: the Audit Committee, the Appointment and Remuneration Committee, the Strategy Committee and the Nomination Committee. The composition of the Supervisory Board committees in 2021 as well as the more important duties and powers of individual committees are described in Section 5 Corporate Governance Statement (Composition of Supervisory Board committees and their activities in 2021) of the Business Report.

Audit Committee

In 2021, the Audit Committee held six meetings, at which it, among other things:

  • monitored and discussed financial reporting procedures and the external audit of the annual financial statements of the Triglav Group and Zavarovalnica Triglav d.d.;
  • assessed the content of the Annual Report of the Triglav Group and Zavarovalnica Triglav d.d. for 2020 and the 2021 interim reports;
  • took note of the management representation letter for Zavarovalnica Triglav d.d. and the Triglav Group;
  • discussed the Solvency and Financial Condition Report of Zavarovalnica Triglav d.d. as at 31 December 2020 and the Solvency and Financial Condition Report of the Triglav Group as at 31 December 2020, including the independent auditor’s assurance reports;
  • monitored and discussed the risk management systems, the functioning of internal controls, the Internal Audit Department’s interim reports, recommendations, annual work plan for 2022 and guidelines for the 2023–2025 period;
  • supervised and discussed the conclusion of agreements with audit firms, the independence of the certified auditor, the quality of auditing, the audit plan for 2021 and the auditor’s report following the pre-audit of Zavarovalnica Triglav d.d. for 2021;
  • considered the selection of candidates for the provision of audit services for the 2022–2024 financial years;
  • discussed the selection of the provider of an external quality assessment of the work of the Internal Audit Department of Zavarovalnica Triglav d.d. and took note of the remuneration of the Director of Internal Audit Department for 2020;
  • discussed risk reports of Zavarovalnica Triglav d.d. and the Triglav Group;
  • took note of the comparative analysis of capital adequacy of (re)insurance groups in the European Union and (re)insurers in Slovenia;
  • took note of the proposal for stress and scenario tests, which show the potential risks of the Group to be addressed within the own risk and solvency assessment (ORSA) process;
  • discussed the investment report;
  • discussed the Compliance Office Annual Report for 2020 and risk and investment reports;
  • discussed the Statement of Compliance with the Slovenian Corporate Governance Code;
  • adopted amendments to the Rules of Procedure of the Audit Committee;
  • monitored the operation of the IT Division;
  • submitted a proposal to the Supervisory Board for the appointment of a new Audit.

Committee member, Luka Kumer.

The external expert Jernej Pirc provided his expertise and support to the work of the Audit Committee in relation to information technology issues. The Audit Committee carried out a performance self-assessment with the aim of ensuring the continued improvement and quality of its work and adopted an action plan for the improvement of its performance.

Appointment and Remuneration Committee

The main activities of the Appointment and Remuneration Committee in 2021 included:

  • drawing up draft periodic and proper assessments of the members of the Management Board and the Supervisory Board and of the two bodies as a whole;
  • drawing up draft and proper assessments of the candidates for the members of the Supervisory Board and of the body collectively;
  • drawing up a draft and proper assessment and a proposal to appoint Marica Makoter to Management Board Member – Worker Director at Zavarovalnica Triglav d.d.;
  • reviewing the calculation and amount of the average gross salary for 2021 in the Group members which are headquartered in the Republic of Slovenia and were fully consolidated by the Group pursuant to the Act Governing the Remuneration of Managers of Companies with Majority Ownership Held by the Republic of Slovenia or Self-Governing Local Communities (ZPPOGD);
  • discussing the adjustment of the base salary of Management Board members and the calculation of the Group’s performance factor on which the variable part of remuneration of Management Board members depends;
  • taking note of the change in the employee pension scheme and verification of the use of the right to pension insurance premium payment for Management Board members;

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

  • discussing the report on the development of key promising staff at Zavarovalnica Triglav d.d.;
  • reviewing amendments to the Fit and Proper Policy for the Management Board and Supervisory Board Members of Zavarovalnica Triglav d.d. and the Remuneration Policy of Zavarovalnica Triglav d.d.;
  • considering the proposal to amend the Supervisory Board rules on electric vehicles;
  • reviewing the onboarding programme and additional training programme for the Supervisory Board members in 2021;
  • considering the proposals to issue an approval to the authorisation of key function holders.

The Committee met eleven times in 2021.

Strategy Committee

The Strategy Committee, which held three...

meetings in 2021, devoted special attention to the implementation of the Triglav Group strategy and the proposal of the Triglav Group strategy for 2022–2025 and starting points for the development of the Triglav Group business plan for 2022.

Nominating Committee

The Nominating Committee was established on 12 November 2020 with the aim of carrying out the nomination procedure for the appointment of candidates for Supervisory Board members – shareholder representatives to replace Andrej Andoljšek, Žiga Škerjanec, Mario Gobbo and Milan Tomaževič, whose terms of office expired on 13 June 2021. The Nominating Committee held ten meetings in 2021.

3.3 Work of the Supervisory Board and Scope of Supervision of the Company's Operations in 2021

The description of the Supervisory Board’s operations and the scope of monitoring and supervision of the governance of the Company and the Group in 2021 are based on the supervision of the Company’s and the Group’s operations performed by the Supervisory Board in 2021, acting within its powers. The Supervisory Board held eight sessions in 2021.

The Supervisory Board’s duty is to supervise how the Company conducts its business and to perform other tasks in accordance with the Companies Act, the Insurance Act, the Company’s Articles of Association, the Rules of Procedure of the Supervisory Board and the Slovenian Corporate Governance Code. The methods and organization of its work are set out in the Rules of Procedure of the Supervisory Board, which are published on the Company’s website.

a) With regard to its core competences, in 2021 the Supervisory Board:

  • approved the Solvency and Financial Condition Report (SFCR) of Zavarovalnica Triglav d.d. and the Triglav Group for 2020 and the annual capital adequacy as at 31 December 2020 and took note of the independent auditor’s assurance report;
  • adopted the Audited Annual Report of the Triglav Group and Zavarovalnica Triglav d.d. for 2020, the Report by the Supervisory Board of Zavarovalnica Triglav d.d. on the verification of the Annual Report of the Triglav Group and Zavarovalnica Triglav d.d. for 2020 and the Opinion of the Supervisory Board of Zavarovalnica Triglav d.d. on the Annual Internal Audit Report for 2020 of the Internal Audit Department of Zavarovalnica Triglav d.d.;
  • discussed unaudited interim financial reports of the Triglav Group and Zavarovalnica Triglav d.d. for the periods from 1 January to 31 March 2021, from 1 January to 30 June 2021 and from 1 January to 30 September 2021;
  • discussed the Solvency and Financial Condition Reports (SFCR) of Zavarovalnica Triglav d.d. and the Triglav Group for 2020 and the annual capital adequacy as at 31 December 2020;
  • discussed the Annual Internal Audit Report of the Internal Audit Department for 2020;
  • approved the Triglav Group’s business policy and business plan for 2022 and took note of the key findings of ORSA;
  • participated in the drafting of the new Triglav Group strategy for 2022–2025 and approved it;
  • approved the Internal Audit Department’s work plan for 2022 and its guidelines for 2023–2025;
  • proposed to the 46th General Meeting of Shareholders of Zavarovalnica Triglav d.d. to grant a discharge to the Management Board for 2020, submitted a proposal regarding the payment of accumulated profit and proposed to appoint Andrej Andoljšek, Branko Bračko, Tomaž Benčina,

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Peter Kavčič and Jure Valjavec as new Supervisory Board members;

  • appointed Luka Kumer a new external member of the Audit Committee;
  • discussed the findings of the Insurance Supervision Agency and other supervisory bodies in supervision procedures and was briefed on procedures related to these findings or requirements;
  • discussed the Insurance Supervision Agency’s call to not pay out dividends and to not undertake any irrevocable commitments to pay out dividends;
  • approved the amendments to the Governance System and Policy of Zavarovalnica Triglav d.d., the Remuneration Policy of Zavarovalnica Triglav d.d., the Outsourcing Policy, the Compliance Policy of Zavarovalnica Triglav d.d., the Policy on Insurance Product Governance and Oversight and the Fit and Proper Policy for the Management and Supervisory Board Members of Zavarovalnica Triglav d.d.;
  • approved individual transactions in accordance with the law and the Rules of Procedure of the Supervisory Board.

With regard to the supervision of the management of the Company’s operations, in 2021 the Supervisory Board:

  • discussed the reports of the Audit Committee, the Appointment and Remuneration Committee, the Strategy Committee and the Nomination Committee, and was briefed on the financial reports of Zavarovalnica Triglav d.d., the Triglav Group and Zavarovalnica Triglav’s subsidiaries;
  • took note of the implementation of the Triglav Group strategy;
  • monitored the assessed performance indicators of the Company in each period, capital adequacy, the implementation of the business plan and potential measures;
  • took note of risk reports, the Risk Underwriting and Management Strategy, the Risk Appetite Statement, the Capital Management Policy and the Policy of the Business.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Risk Management and Capital Adequacy

Function of Zavarovalnica Triglav d.d. and the Triglav Group

  • Oversaw the work of the Internal Audit Department and was briefed on its internal audit reports as well as on the Compliance Office Annual Report for 2020 and its work plan for 2021;
  • Took note of the Report of the Life Insurance Actuarial Function Holder in Zavarovalnica Triglav d.d. and the Report of the Non-Life Insurance Actuarial Function Holder in Zavarovalnica Triglav d.d.;
  • Was briefed on insurance products;
  • Took note of the report on the development of key promising staff at Zavarovalnica Triglav d.d. in 2020;
  • Took note of the assessment of the benefits and effects of the planned investments.

of the Triglav Group and the comparative analysis of the composition of the profit or loss before tax of the Triglav Group in relation to selected insurance groups;

  • discussed the Statement of Compliance with the Slovenian Corporate Governance Code and took note of the positions on the Corporate Governance Code for Companies with Capital Assets of the State and the Recommendations and Expectations of the Slovenian Sovereign Holding and
  • was briefed on other information regarding Zavaro valnica Triglav d.d., the Triglav Group and its subsidiaries.

c) Other major actions taken by the Supervisory Board in 2021:

  • adopting and proper assessments of the candidates for members of the Supervisory Board and the Supervisory Board as a collective body;
  • discussing periodic and proper assessments of the members of the Management Board and the Management Board as a collective body as well as the members of the Supervisory Board and the Supervisory Board as a collective body;
  • approving the Group’s performance factor and determining the annual performance bonus for the Management Board of Zavaro valnica Triglav d.d. for 2020;
  • discussing the report of the Works Council of Zav arov alnica Triglav d.d.;
  • appointing the Chairman and Vice Chairman of the Supervisory Board, members and a chair of the Supervisory Board’s Appointment and Remuneration Committee, Audit Committee and Strategy Committee;
  • approving the powers of key function holders;
  • approving the proposal to appoint the provider of an external quality assessment of the Internal Audit Department of Zav arov alnica Triglav d.d.;
  • adopting amendments to the Rules of Procedure of the Supervisory Board of Zavarovalnica Triglav d.d. regarding conflict of interest management in accordance with regulatory changes and internal documents;
  • adopting the labour costs plan of the Supervisory Board for 2022 and the timetable for the meetings of the Supervisory Board and its committees in 2022;
  • performing other activities related to the supervision and work of the Supervisory Board or its committees.

The costs in connection with the Supervisory Board’s work other than the remuneration paid to its members and committees (disclosed in Section 5.6 Management and supervisory bodies and their remuneration in the Accounting Report and in Section 5.3.3 Supervisory Board in the Business Report) mostly included translation costs of materials for Supervisory Board sessions and meetings of its committees, interpreting costs and the rental costs of interpretation equipment for smooth execution of its sessions, training costs of the members of the Supervisory Board and its committees, and the outsourced IT services for the Audit Committee. These costs amounted to EUR 331,669 in 2021.

3.4 Self-assessment

Specific topics were discussed in advance by the Supervisory Board’s committees, which drafted resolutions to be adopted by the Supervisory Board and meticulously carried out other tasks within the scope of their powers. The committee chairs regularly reported on their work at the sessions of the Supervisory Board, which discussed the adopted decisions, submitted recommendations and opinions and passed appropriate resolutions after due consideration. All members were involved in the work of the Supervisory Board and its committees. With their attendance at its sessions and active participation in discussions and decision-making, they contributed to the effective.

Report of the Supervisory Board

Discharge of Duties

Discharge of duties within the powers of the Supervisory Board and its committees. The work of the Supervisory Board is well managed and supported, whilst the planning and frequency of its sessions is adequate. Both the Rules of Procedure of the Supervisory Board and the Rules of Procedure of the Audit Committee include clear rules of conduct in the event of a conflict of interest.

Independence Statements

The Supervisory Board members and the Audit Committee’s external member signed and submitted statements of independence in accordance with the Slovenian Corporate Governance Code, which are published on the Company’s website. All Supervisory Board members (except employee representatives Branko Gorjan and Peter Celar) declared themselves independent in accordance with the Slovenian Corporate Governance Code criteria (all statements of independence are published on the Company’s website).

Conflict of Interest

In 2021, to the knowledge of the Supervisory Board, there was no case of conflict of interest with an individual Supervisory Board member in the discussions and decisions of the Supervisory Board and its committees, or appropriate action was taken to manage it. The Supervisory Board and its committees follow the highest standards of conflict of interest management.

Cooperation with Management Board

The Supervisory Board is of the opinion that its cooperation with the Management Board was adequate, in accordance with the applicable legislation and good practices. To the best of its knowledge, the Supervisory Board was informed of all events of material significance to the assessment of the situation and its consequences, and to the effective supervision of the Company’s operations.

Quality of Information

The documents provided as materials for the Supervisory Board’s sessions were of good quality and information was accurate, relevant, reliable, comparable and exhaustive. The Supervisory Board regularly followed the implementation of its resolutions.

Governance System and Policy

The Governance System and Policy of Zavarovalnica Triglav d.d. sets out main corporate governance guidelines, taking into account the set long-term objectives and the defined role and work of the Supervisory Board and its committees.

Participation in Drafting

In 2021, the Supervisory Board actively participated in drafting the new Triglav Group Business Report.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Strategy for 2022–2025 and also approved it, with special emphasis placed on sustainable development. With respect to the latter, clear guidelines and goals were set in line with the vision of creating a long-term stable basis for profitable and safe operations and promoting the transition to a more sustainable society.

The Fit and Proper criteria as set out in the Fit and Proper Policy for the Management Board and Supervisory Board Members of Zavarovalnica Triglav d.d. apply to both the Supervisory Board as a collective body and to Supervisory Board members as individuals. Fitness and propriety were assessed before new Supervisory Board members took office. In addition, the Appointment and Remuneration Commission’s periodic assessment was performed. The Supervisory Board as a collective body was assessed as fit and proper.

taking into account the adequate range of qualifications, knowledge and experience in view of the circumstances and requirements under which the Company operates. A proper assessment is also performed for the Audit Committee’s external member.

The Supervisory Board regularly carries out the self-assessment procedure. Based on its findings, it adopts an action plan containing a series of proposals and measures aimed at improving its future performance. The implementation of the action plan is monitored on an ongoing basis. By implementing the self-assessment procedures, the quality of the Supervisory Board’s work is improved, which is reflected in a higher quality of supervision of the operations and the areas material for the Company and the Group.

In 2021, the onboarding programme for Supervisory Board members was implemented, as part of which were presented the governance system, key areas and reports of Zavarovalnica Triglav d.d., key functions and operation of the Management Board and the Supervisory Board as well as obligations of the Supervisory Board members.

The Supervisory Board believes that its composition in 2021 corresponded to the size, activities and set objectives of both the Company and the Group, which enabled it to make quality decisions.

Despite the persisting difficult circumstances related to the COVID-19 pandemic, the Supervisory Board carried out its duties and powers smoothly. The sessions of the Supervisory Board and its committees were held in person and, in exceptional cases, also virtually. In view of the above, the Supervisory Board is of the opinion that its work and the work of its committees in 2021 were successful.

3.5 Opinion on the annual internal audit report for 2021

In accordance with paragraph three of Article 165 of the Insurance Act (Zavar-1), the Annual Internal Audit Report of the Internal Audit Department of Zavarovalnica Triglav d.d. for 2021 was submitted to the Supervisory Board, which took note of it at its session on 30 March 2022. The report contains an overview of the implementation of the Internal Audit Department’s (hereinafter: IAD) planned activities in 2021 and a summary of material audit findings, including an assessment of the adequacy and effectiveness of risk management and the internal control system of the audited areas, the assessment of the adequacy of the IAD’s funds for its work, the IAD’s quality assurance and improvement programme and its results, and the statement of independence and impartiality of the IAD and its employees.

The Internal Audit Department conducted the planned internal audits in the Company and other companies of the Group and presented its internal audit findings to the relevant persons in charge and made recommendations for improving risk management and the internal control system of audited areas. Based on the performed internal audits and the follow-up of implementation of recommendations, the IAD assessed that risk management and the internal control system of the audited areas within the Company and at the Group level were overall appropriate and were constantly improving. The IAD also carried out advisory activities, followed up on the implementation of recommendations made by external auditors, and carried out tasks related to quality assurance and improvement of the IAD and the internal audit departments of other Group members. The IAD reported on the implementation of its work plan, material audit findings and the implementation of recommendations on a quarterly basis to the Audit Committee and on a semi-annual basis to the Supervisory Board.

In 2021, an external quality assessment of the IAD’s work was performed, which confirmed

that the IAD operates in accordance with the internal auditing rules defined in binding legal regulations, standards and codes. Based on the monitoring of the IAD’s work and the submitted Annual Internal Audit Report of the Internal Audit Department of Zavarovalnica Triglav d.d. for 2021, the Supervisory Board is of the opinion that the IAD operated in line with its work plan for 2021, which was adopted by the Management Board with the approval of the Supervisory Board, and the expectations of the Supervisory Board and that its work contributed to the better functioning of the internal control system and improved risk management both in the Company and the Group. The Supervisory Board has no objection to the Annual Internal Audit Report of the Internal Audit Department of Zavarovalnica Triglav d.d. for 2021.

3.6 Findings of the supervisory board regarding the operations of Zavarovalnica Triglav in 2021

Based on its monitoring and supervision of the Company’s operations in 2021 and the examination and verification of the Annual Report of the Triglav Group and Zavarovalnica Triglav d.d., the Supervisory Board hereby establishes that the Company performed well and consistently pursued its set strategic objectives.

The Group generated EUR 132.6 million in consolidated profit before tax (index 146) and EUR 113.0 million in consolidated net profit (index 153). The parent company’s net profit amounted to EUR 73.4 million (index 127).

The Group’s insurance companies generated insurance and coinsurance premiums of EUR 1,353.0 million in the preceding year (index 110), of which EUR 794.4 million (index 110) was earned by the parent company. Premium growth was achieved in all insurance segments and in all markets where the Group operates.

The Group recorded gross claims paid of EUR 736.6 million, an increase of 6% relative to 2020. Gross claims paid by the parent company amounted to EUR 408.9 million (index 100).

Total consolidated gross operating expenses incurred by the Group in the amount of EUR 333.4 million rose by 9% and those of the Company totaled EUR 195.0 million (index 108).

The Group's total equity amounted to EUR 933.0 million as at 31 December 2020.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

was 7% higher relative to the preceding year. Return on equity stood at 12.5%. The Group’s financial stability, high capital adequacy and high profitability in 2021 were again confirmed by the two renowned rating agencies S&P Global Ratings and AM Best by assigning an “A” rating to the Group. Both credit ratings have a stable medium-term outlook.

The findings of the Supervisory Board are also based on the following:

  • Report of the non-life insurance actuarial function holder for 2021,
  • Report of the life insurance actuarial function holder for 2021,
  • Annual Internal Audit Report of the Internal Audit Department of Zavarovalnica Triglav d.d. for 2021.

The Supervisory Board has no objection to the aforementioned reports.

3.7 Annual report

The Management Board submitted the Audited Annual Report of the Triglav Group and Zavarovalnica Triglav d.d. for 2021 to the Supervisory Board.

The Supervisory Board hereby ascertains that the Annual Report was compiled within the statutory deadline and submitted to the appointed auditor. The Annual Report of the Triglav Group and Zavarovalnica Triglav d.d. for 2021 was audited by the audit firm Deloitte revizija d.o.o., Ljubljana, which on 10 March 2022 expressed an unmodified opinion on the separate and consolidated financial statements in the Annual Report of the Triglav Group and Zavarovalnica Triglav d.d. for 2021.

In their report as an independent auditor, they took a stance on key audit issues regarding the assessments which are the basis for the calculation of insurance technical provisions and the liability adequacy test (LAT) and expressed their opinion on other information contained in the Annual Report as to their consistency with the separate and consolidated financial statements and their compliance with the applicable legislation and other regulations.

The certified auditor, a key audit partner, was present at the session of the Supervisory Board and the Audit Committee regarding those items where the Annual Report was discussed and provided the requested additional explanations to the Audit Committee and the Supervisory Board. The Audit Committee discussed the report after the pre-audit and the final audit and the letter to the Management after the audit, which was also discussed by the Supervisory Board.

On the basis of a detailed verification, the Supervisory Board established that the Annual Report of the Triglav Group and Zavarovalnica Triglav d.d. for 2021, which was prepared by the Management Board and verified by a certified auditor, was compiled in a clear and transparent manner and that it was a true and fair presentation of the assets, liabilities, financial position, and profit or loss of the Triglav Group and Zavarovalnica Triglav d.d. The Supervisory Board is of the opinion that the Corporate Governance Statement, which is included in the Annual Report, is appropriate and has no objections to it.

In accordance with the aforementioned findings, the Supervisory Board expresses no objection to the unmodified opinion of the certified audit firm Deloitte revizija d.o.o., Ljubljana, which found that in all material respects the consolidated and separate financial statements presented a true and fair presentation of the financial position of the Triglav Group and Zavarovalnica Triglav d.d. as at 31 December 2021, their profit or loss, comprehensive income and cash flows for the year then ended, in accordance with the International Financial Reporting Standards as approved by the EU.

In view of the above, the Supervisory Board approves the Audited Annual Report of the Triglav Group and Zavarovalnica Triglav d.d. for the Year Ended 31 December 2021.

At its session, the Supervisory Board also discussed the Remuneration Report for 2021, which was verified by the authorised auditor Deloitte revizija d.o.o., Ljubljana, and in accordance with paragraph six of Article 294b of the Companies Act (ZGD - 1) issued the auditor’s report confirming that the Remuneration Report contains all the information required by paragraphs two and three of Article 294b of the ZGD-1. The review of the company’s report was performed by a certified auditor in accordance with the International Standard on Assurance Engagements 3000 – Assurance Engagements, except for audits or investigations of past accounting information.

3.8 Proposal for the distribution of accumulated profit

At its 2

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In the 2022 session, the Supervisory Board examined the Management Board’s proposal for the distribution of accumulated profits as at 31 December 2021, which will be subject to a decision by the General Meeting of Shareholders of Zavarovalnica Triglav d.d., and approved the following draft resolution on the distribution of accumulated profit to be proposed by the Management Board to the General Meeting of Shareholders:

The accumulated profit totalling EUR 87,660,380.45 as at 31 December 2021 shall be distributed as follows:

  • A part of the accumulated profit amounting to EUR 84,120,047.60 shall be distributed for dividend payments. The dividend in the amount of EUR 3.70 gross per share shall be paid to the shareholders appearing in the Share Register as at 7 June 2022. On 8 June 2022, the Company shall ensure funds for the payment of all dividends on the account of KDD – Centralna klirinška depozitna družba d.d., intended to execute the corporate action of paying out dividends to the shareholders in accordance with the common European standards for corporate actions.
  • The distribution of the remaining accumulated profit of EUR 3,540,332.85 shall be decided on in the coming years and remain undistributed.

The Supervisory Board hereby proposes to the General Meeting of Shareholders to grant a discharge to the Management Board for its work in 2021.

Andrej Andoljšek,
Chairman of the Supervisory Board
Ljubljana, 30 March 2022

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

4. Strategy and plans of the Triglav Group

  • The Triglav Group’s performance in 2021 was sound and the business result exceeded plans.
  • The Triglav Group implemented its strategic guidelines and projects at a high pace, focusing on clients. Employee and client satisfaction reached the highest levels ever measured.
  • In its revised strategy for 2025, the Triglav Group maintained its key guidelines and upgraded it in terms of development activities, highlighting the Group’s ambitions in sustainable development.
  • In 2022, profit before tax of the Triglav Group is planned to reach EUR 120–130 million and gross

4.1 Strategy of the Triglav Group in the period 2022–2025

The Triglav Group has revised its strategy for 2025. The Group continues to pursue its existing key strategic guidelines, while upgrading them in terms of growth and development activities and an improved client-centric approach. By focusing on these goals, the Group continues to carry out its digital transformation process and develop service-oriented business models and ecosystems which address interrelated client needs. The Group's planned operations remain profitable and safe. Through its sustainable operations, the Group continues to provide a development-oriented environment for its employees, maintain ties with its partners and be a stable, safe and profitable investment for investors.

GRI GS 103-1, 103-2, 103-3

Triglav Group’s values

Triglav Group’s mission

We build safer future. Triglav is leading Insurance and financial group in Adria region, synonymous with the best user experience. Through our operations we are creating above-average value for our key stakeholders and promote transition to sustainable company. Responsiveness, simplicity and reliability are reflected in our day-to-day operations.

  • We are client-centred.
  • We support development of our partners.
  • We provide development-oriented environment for our employees.
  • We are stable, safe and profitable investment for our investors.

Triglav Group’s core businesses

  • Insurance
  • Non-life
  • Health
  • Life
  • Pension
  • Reinsurance
  • Asset management
  • Own insurance portfolio (asset backing liabilities and backing funds)
  • Mutual funds and individual asset management
  • Pension funds

Triglav Group’s vision

We set standards of outstanding client experience - anytime, anyplace. Triglav Group will remain leader in all its core businesses in Adria region.

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Operating safely and profitably

The Triglav Group is an independent insurance and financial group with high credit ratings, holding a dominant market position in the Adria region. Its strategic guidelines are aimed at achieving a high profit and profitable growth.

An outstanding client experience

  • Creating a unique client experience across all channels, processes and products.
  • A client-tailored range of insurance and financial products and services.
  • Focusing on assistance and related services aimed at developing interrelated ecosystems.

Digital transformation

The Triglav Group continues with its digital transformation process with the aim of becoming the leading digitalised insurance and financial group in the Adria region. By developing digital services, automating processes and implementing advanced digital technologies, it will ensure the best digital user experience to its clients.

The development of service-oriented business models

The Triglav Group is gradually transitioning from an insurance-oriented business model to a mostly service-oriented business model and ecosystem, which address many interrelated client needs in terms of insurance products and assistance and related services.

Development of organisational culture

The Triglav Group continues to create a highly effective and service-oriented organisational culture, which supports strategic business guidelines, and an organisational environment, which enables the Group to attract, develop and retain competent, engaged, healthy and satisfied employees.

Long-term stable operations


Development of organizational culture

An outstanding client experience

Development of service-oriented business models

Digital transformation

Strategic guidelines

Triglav Group’s strategic performance indicators for 2022–2025

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Year Total Revenue (in EUR billion) Return on Equity (ROE)
2019 1.26 10%
2020 1.32 10.9%
2021 1.46 8.9%
2022 1.6 12.5%
2023
2024
2025

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Triglav Group’s ESG mission and vision

Triglav Group’s ESG mission and vision

Insurance and asset management

Triglav Group’s business processes

Responsible stakeholder engagement

Effective corporate governance

Triglav Group’s four main areas of sustainability ambitions

UN Sustainable Development Goals (SDGs)

Paris Agreement


European Green Deal

The Triglav Group's strategic ambitions in sustainable development (ESG)

By pursuing sustainability goals, the Triglav Group is creating a long-term stable basis for its profitable and safe operations, promoting the transition to a sustainable society and reducing its impact on climate change.

The Group realises its mission of creating a safer future based on a sustainability orientation using environmental, social and governance factors. The Group aims to play a leading role in integrating the best global ESG practices into its operations in the Adria region and knows how to identify the opportunities and risks of sustainable development. Its sustainable (ESG) ambitions for 2025 are divided into four key areas.

1. Insurance and asset management

In both strategic activities, insurance and asset management, the Group’s activities will be focused on the transition to a climate-neutral and climate-resilient circular economy. In carrying out its insurance and investment activity, the Group will promote sustainable economic activity, energy efficiency and energy from renewable sources with an aim to reduce greenhouse gas emissions.

The ESG aspects will be integrated into the development of insurance and investment products and services. In asset management, the Group will not only double the share of its green and sustainable investments but also reduce its exposure to Coal Exit List issuers to less than one per cent of total investment value by 2025. In its insurance activity, the Group will develop new and increase the presence of existing parametric insurance products for droughts, floods and other climate risks. The Group will promote its range of insurance products related to sustainable mobility and provide effective risk protection for companies involved in the production of energy from renewable sources (solar power plants, wind farms and others). The Group will design the policy on insurance for coal mines and thermal power plants by taking into account national strategies to phase out coal and transition to a climate-neutral economy.

2. Triglav Group’s business processes

The Group is implementing an assessment of suppliers by ESG criteria and comprehensive carbon footprint measurement and management (Scopes 1, 2 and 3). A 15% reduction in location-based (Scopes 1 and 2) carbon footprint per employee is planned by 2025, thereby pursuing the 2050 carbon neutrality target in line with the European Green Deal.

Furthermore, by 2025 the Group will increase the share of electricity from renewable energy sources, reduce energy and paper consumption per employee and total waste generated per employee, and increase the share of electric and hybrid vehicles in its fleet to at least 30%.

3. Responsible stakeholder engagement

The Group acts with responsibility towards its employees, clients, partners and community at large. It aims to maintain high levels of client (NPS) and employee satisfaction. The concept of flexible working will be implemented by 2023 with the aim of improving employees’ work-life balance, while expanding programmes promoting health and well-being. The focus will continue to be on multidimensional diversity, intergenerational cooperation, and employee development and training.

The Group will continue to participate in social responsibility and environmental projects, enter into partnerships and give donations. In parallel, the Group will promote environmental and social responsibility projects that contribute to the achievement of the United Nations Sustainable Development Goals (SDGs).

4. Effective corporate governance

The Group attains high standards of corporate governance.

governance and adheres to its code of ethics in the performance of its business operations. By incorporating environmental, social and governance factors, the Group plans to upgrade succession, diversity and remuneration policies for the members of the management and strive to improve the diversity of the Group's management and supervisory bodies in terms of gender, education and experience.

The Group will also increase the scope of public disclosures on its sustainable operations by 2025. In addition to using Global Reporting Initiative (GRI) criteria, which it has done for several years, the Group will include reporting according to Sustainability Accounting Standards Board (SASB), implement disclosures according to CDP questionnaire on climate change and TCFD metrics and targets (Task Force on Climate-related Financial Disclosures) and begin using the United Nations Principles for Sustainable Insurance (UN PSI).

At Group level, sustainability-related activities are coordinated and directed by the Sustainable Development Coordinator, monitored by the Compliance and Sustainable Development Committee and decided on by the parent company's Management Board.

See Section 12 Sustainable development for more information about key ESG topics in the Triglav Group and related disclosures.

11

The baseline year for comparison is 2019.

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4.2 Implementation of the Triglav Group strategy in 2021

The Triglav Group consistently pursued its strategic guidelines as a modern and dynamic insurance and financial group, which is the leader in both Slovenia and in the Adria region. In a still uncertain and volatile business environment, the Group regularly assessed impacts on its operations according to various scenarios and effectively coped with any increased risks arising from the COVID-19 pandemic.

“The business transformation and digitalisation of the Triglav Group’s operations are fully intertwined processes guided by our focus on the client. The speed at which client needs and expectations are changing, as well as the dynamics of technological development, is rapidly increasing. The urban environments in our markets also follow these trends. Everything we do must therefore be based on a deep understanding of our clients and their experience with us.

We build their trust with a hybrid business model, which allows them to choose how they do business with us. Our job is to know our clients and offer them what they need – with modularly designed products, automated claim reporting processes and other advanced digital services available anywhere. We have built solid data warehouses, which we will use together with back office functions for the mutual benefit of both our clients and the Group.

We have therefore adopted an approach to digitalisation, which enables a seamless, fluid transition between the physical and digital worlds.

Gregor Kovačič
Executive Director at Zavarovalnica Triglav

The year 2021 was again marked by intense development activities at Group level. In this respect, important innovations for further business digitalisation were introduced and the completion of several strategic projects was accelerated. An overview of what was achieved shows that, despite the extremely changed business environment, the foundations of the Group’s operations were further consolidated, their flexibility, adaptability and resilience increased and the set strategic goals were achieved. Among the achievements stands out stable remote business, which together with modern and innovative ways of working and business processes is an important milestone in the digital transformation of the Group’s operations. The Group is satisfied with the response and the results achieved and so are its clients, who rated the Group the highest to date. The new financial year has begun with a revised strategy to 2025, which has again set high strategic goals on a solid foundation.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

1. Long-term stable and profitable operations and increased value of the Triglav Group

  • Profitable operations
  • Profit before tax: EUR 132.6 million.
  • Return on equity (ROE): 12.5%.
  • Growth in business volume
  • Gross written premium: +10%.
  • Total market share of Slovenian insurance companies: +2.1 percentage points.
  • Seized opportunities of new business models and partnerships for doing business outside the region.
  • The Triglav Group remains the largest insurance company in South-East Europe (SEE) in terms of written premium.
  • Increased value of the Triglav Group
  • Market capitalisation growth: +23%.
  • Market position: strengthened through capital investment management (capital increase of subsidiaries and increase of participating interest in the subsidiaries of strategic importance, integration of an acquired company, increased investment in healthcare service providers).
  • Credit rating: reaffirmed “A” credit rating with a stable medium-term outlook.

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Strategy and plans of the Triglav Group

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Accounting Report

1. Capital adequacy and optimal capital allocation by Group segment/subsidiary

  • Achieved target capital adequacy and its monitoring.
  • Monitoring the movement of market capital by individual activities (insurance, investment management, capital management) in order to effectively achieve capital adequacy.
  • Investment processes: upgraded in terms of the Group’s sustainable commitments and ambitions.
  • Comprehensive risk management.
  • Checking the adequacy of the risk management system at Group level.
  • A high degree of automation, optimisation and cost-effectiveness of business processes.
  • The proportion of operating expenses of the insurance business in gross written premium lower: 22.2%.
  • Business digitalisation and optimisation: numerous technological solutions were implemented.
  • Efficient use of data (internal and external) in making business decisions.
  • Better quality of data to understand business and make effective decisions.
  • Developed multi-matrix organisation, business productivity growth and utilisation of synergies within the Group.
  • Business productivity: increased by 9%; average gross written premium per Company employee is EUR 292 thousand.
  • Transfer of good practices among Group companies and exploitation of internal potential.

2. Client focus and development of related services

  • Comprehensive and responsible client relationship management and omni-channel communication with clients.
  • Enhanced communication with existing and potential clients via all communication channels to achieve high responsiveness, reliability and transparency.
  • Improving the user experience to speed up underwriting and claim settlement.
  • Increased client registration in the i.triglav application and a higher number of clients who gave their consent to receive information electronically.
  • Increased client satisfaction and loyalty.
  • Higher client satisfaction rating (NPS) compared to the preceding year: an increase of 4 percentage points.
  • Adaptation of products and services to changed client needs and rewarding of their loyalty.
  • Growth in the number of active clients, better understanding of the Group’s services and higher insurance coverage of individual clients.
  • Diverse and innovative marketing and sales approaches.
  • Measurements and analyses of user experience, activities to improve understanding of the Group’s products and services.
  • Insurance products with a high degree of related services.
  • Expanded scope of assistance services, optimisation of the assistance process.
  • Strengthening of existing and establishment of new business partnerships in related services.
  • Modern business models.
  • Upgraded remote underwriting and remote claim settlement.
  • A central entry point for client communication: better tracking of client communication and claim processing in one place.
  • Implementation of key insurance processes remotely.
  • Motivating the sales network for remote resale of insurance products and electronic delivery of insurance documentation.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3. Developing a cooperative and agile organisation and culture

  • Transformation of organisational culture
  • Realisation of the Group’s key values in relation to all its stakeholders.
  • Promotion of teamwork, intergenerational cooperation, a healthy lifestyle and work practices, and a focus on relationships (this year’s key competence).
  • Enhanced agility of employees and their orientation towards change.
  • Promotion of the development of leaders as important drivers of organisational culture changes through the implementation of the Leadership License.
  • Enhanced cooperation and improvement of constructive behavioural styles by 17% (Zavarovalnica Triglav) and 13% (Triglav Group), as shown by the repeated measurement of organisational culture.
  • Recognition for the best HR&M project of the year.
  • Appropriate number, structure and engagement of employees for revised and optimised processes.
  • Exceeded planned shares of employee engagement and satisfaction.
  • Adaptation of the organisation and main processes to changed circumstances and market needs.
  • Established framework for the implementation of innovations (collection of

Employee ideas and their classification according to implementation processes:

  • Simple improvement, innovation, project.
  • Adequate competences and digital skills of employees.
  • Empowered employees with digital competences for working remotely.
  • The management-by-objectives system and annual and quarterly interviews: a simplified process in line with the value of simplicity.
  • Stability and appropriate structure of key promising employees and employee mobility.
  • Maintaining stable and adequate occupation of key posts.
  • Enhanced cooperation, knowledge transfer and mobility of employees within the Group.

4.3 Implementation of the Triglav Group’s business plans in 2021

The Triglav Group performed well and in the third quarter even raised the estimate of the originally planned annual profit. Profit before tax amounted to EUR 132.6 million, up by 46% relative to the year before (see Section 8 Financial result of the Triglav Group and Zavarovalnica Triglav for more details).

Despite the challenging market situation, which was marked by fierce competition, the Group increased the written premium volume by 10%, exceeding the planned figures. Premium growth was recorded in all insurance markets and in all insurance segments. In the Slovenian market it was 4%, in the regional markets outside Slovenia it stood at 15% and in the international market it reached 40%. See Section 7.5 Gross written insurance, coinsurance and reinsurance premiums for further information on insurance premium.

The Group’s combined ratio reached a favourable 88.9%, which is in the lower end of its average target strategic value range (the company’s performance indicator in the core non-life and health insurance business excluding return on investment). Compared to the preceding year, it was lower by 2.3 percentage points due to an improvement in both the claims ratio and the expense ratio. See Section 8 Financial result of the Triglav Group and Zavarovalnica Triglav for more details.

The credit rating agencies S&P Global Ratings and AM Best reaffirmed the Group’s “A” credit rating with a stable medium-term outlook, thereby confirming the Group’s strong financial stability, capital adequacy and profitability. Achievement of the “A” credit rating is in line with the Group’s strategy. It ensures an appropriate competitive position of the Group in insurance, reinsurance and financial markets as it confirms its financial strength and sound performance. See Section 6.6 Credit rating of the Triglav Group and Zavarovalnica Triglav for more information.

4.4 Plans of the Triglav Group for 2022

The basis for developing the Triglav Group business plan for 2022 were strategic starting points and goals, the performance assessment and implementation of the business plan in 2021, market potential, competitive conditions, and forecasts of trends in the macroeconomic environment and the financial markets.

Expected business conditions: It is estimated that the macroeconomic environment will improve in 2022 compared to the previous year. The economic recovery is expected to continue and unemployment to fall. The biggest risks remain the uncertain epidemic situation and higher inflation that could result from a faster recovery in demand and a prolonged persistence of current global supply constraints. The consequences of current events in Ukraine also pose an additional risk.

Triglav Group Business Plan for 2022

Profit before tax: Profit before tax of EUR 120 – 130 million is planned. The planned profit is based on the projected performance of both of the Group’s activities, taking into account the anticipated conditions in the financial markets that will affect the rates of return on investment.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Premium: In the insurance business, written premium is planned to exceed EUR 1.4 billion. Premium growth is expected both in the existing markets in the Adria region and in those EU markets where the Group operates under the principle of free movement of services. Through continued underwriting discipline, the Group plans to maintain the profitability of its insurance business. Client focus remains the Group’s most important guideline, therefore it will continue to develop innovative products, services and bonus programmes and ensure their effective sales. The innovative development of sales processes.

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Strategy and plans of the Triglav Group

Based on modern and digital technologies will be at the forefront.

Claims

An increase in the volume of claims paid is expected due to the growth of the insurance portfolio and other factors. With regard to major CAT events, trends typical of previous years are expected to continue, therefore the prudently selected reinsurance protection will be maintained.

Combined ratio

The Triglav Group’s combined ratio is planned at below 93%.

Cost-effectiveness

Cost streamlining measures predominantly focused on the types of costs not directly related to insurance acquisition will continue to be implemented. Higher costs are expected in insurance acquisition, expanding digitalisation and investing in information technology. The planning of staffing levels and labour costs, which account for the bulk of the Group’s total operating expenses, will comply with the strategic guidelines, changes in business processes and the requirements of individual work areas.

Profit from financial investments

Given the expected continuation of low interest rates, the Group plans a further decline in rates of return on investment, excluding unit-linked assets. The main elements of the Group’s investment policy thus remain unchanged and include ensuring security, liquidity and diversification of investments while achieving adequate profitability. The Group will maintain a conservative investment structure with an emphasis on fixed-income investments, while slightly increasing the share of alternative investments, which will result in higher expected returns at lower liquidity.

Asset management

The Group will pursue the strategic guideline of increasing the volume of clients’ assets under management from non-compulsory saving and the effective management of assets at Group level. The key guidelines will be active asset management with high investment beliefs, which in the long run provide adequate profitability and portfolio risk management.

Maintaining high credit ratings

The Group will maintain its high financial stability and security by ensuring the amount of capital that, in accordance with strategic guidelines, adequately exceeds the set level of underwritten risks. This and profit earned will be the bases to retain high credit ratings assigned by the renowned credit rating agencies S&P Global Ratings and AM Best.

Disclaimer

The planned figures for 2022 are based on the outlook, expectations about events and circumstances, and forecasts available to the Company when drafting the plan. The actual results, performance and events may significantly deviate from those taken into account in the plan. When publishing the interim results of the Triglav Group in 2022, the Company will each time comment on the Group’s planned annual profit before tax.

Financial highlights of the Triglav Group business plan for 2022

2019 2020 2021 2022 plan
Profit/loss before tax 100.9 90.9 132.6 120-130
Gross written premium from insurance, co-insurance and reinsurance contracts 1,184.2 1,233.8 1,353.0 over 1,400
Combined ratio in non-life insurance 91.5% 91.2% 88.9% below 93%

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

5. Corporate Governance Statement

  • Marica Makoter, Management Board Member and Worker Director, commenced her new five-year term of office.
  • New Supervisory Board members, shareholder representatives, began their terms of office.
  • The Triglav Group’s corporate governance system continued to operate responsively and effectively in the second year marked by unforeseen pandemic-related challenges.

5.1 Governance policy

The Company’s reliable governance system, which is based on effective risk management, enables it to implement its business strategy. The main governance guidelines take into account the set long-term objectives. They are defined in the Company’s Governance System and Policy, adopted by the Management and Supervisory Boards. The document is published on SEOnet, the Ljubljana Stock Exchange information system, and on the Company’s official website (www.triglav.eu).

5.2 Statement of Compliance with the Slovene Corporate Governance Code

In its operations in 2021, Zavarovalnica Triglav abided by the Slovenian Corporate Governance Code (hereinafter: the Code), which was adopted on 27 October 2016 and published in Slovenian and English on the Ljubljana Stock Exchange website at (www.ljse.si). Zavarovalnica Triglav’s statement of compliance with the Code for 2021 is published on SEOnet and the Company’s official website (www.triglav.eu).

Zavarovalnica Triglav adheres to the provisions of the Code. For well-grounded reasons, the Company deviated from or did not comply with the following provisions of the Code as clarified by specific points of the Code:

  • Point 5.7 of the Code relating to an external assessment of the appropriateness of the Corporate Governance Code by an independent institution: The Corporate Governance Statement, as part of the annual report, is reviewed annually by an independent external auditor. Zavarovalnica Triglav is a regulated company whose operations are supervised by the Insurance Supervision Agency. In addition, one of its key functions is internal audit, which performs continuous and comprehensive supervision of the Company's operations in order to verify and assess whether the processes of risk management, control procedures and management of the Company are appropriate.
  • Point 14.4 of the Code stipulating that at least once in every three years the supervisory board should ensure an external assessment in which it cooperates with an institution or external experts: Each year, the Supervisory Board, with the assistance of competent departments, carries out self-assessment of its work and the work of its committees and draws up a report. It takes a position on this and adopts an action plan to improve its functioning. At its discretion, the Supervisory Board also performs external assessment, in which it cooperates with relevant external experts.
  • Point 19.6 of the Code relating to the prior approval of the Supervisory Board before the appointment of the members of the Management Board to the management or supervisory bodies in other companies: Pursuant to the resolution of the Supervisory Board, the members of the Management Board do not require the approval of the Supervisory Board prior to their appointment to the management or supervisory bodies of Zavarovalnica Triglav’s direct and indirect subsidiaries and associates; however, the Management Board members promptly inform the Supervisory Board in writing about their appointment in accordance with point 1 of paragraph two of Article 62 of the Insurance Act (ZZavar-1).
  • Point 23 of the Code stipulating that all supervisory board and committee members are independent: Two members of the Supervisory Board, both employee representatives, are not independent in accordance with point g) of Appendix B3 of the Code, as they have served on the Supervisory Board for more than three terms.

In its operations, the Company abides by the principles of the Insurance Code, available on the website of the Slovenian Insurance Association (www.zav-zdruzenje.si). Zavarovalnica Triglav also has its own code, which presents its fundamental values and business principles in order to achieve its business objectives, strategic guidelines and competitive advantages in a fair and transparent manner and in compliance with the law and ethics. It is published on the Company’s official website (www.triglav.eu).

The Statement of compliance with the Slovenian Corporate Governance Code is available both on SEOnet and the Company’s official website (www.triglav.eu).

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

5.3 Management bodies of Zavarovalnica Triglav

The Company uses a two-tier governance system. Its management and supervisory bodies are as follows: General Meeting of Shareholders, Management Board and Supervisory Board. They operate in compliance with the primary and secondary legislation, the Articles of Association and adopted rules of procedure. Zavarovalnica Triglav’s Articles of Association are published on its official website (www.triglav.eu).

5.3.1 General Meeting of Shareholders

Shareholders of Zavarovalnica Triglav exercise their rights in respect to matters concerning the Company through the General Meeting of Shareholders, which is convened at least once a year, by the end of August at the latest. The General Meeting of Shareholders may also be

convened in other circumstances provided by law and the Articles of Association, and when it is in the interest of the Company.

The powers and operation of the General Meeting of Shareholders are set out in the Companies Act and the Articles of Association. The latter does not lay down any specific provisions for the adoption of amendments.

Each share of Zavarovalnica Triglav gives its holder the right to:

  • one vote at the General Meeting of Shareholders,
  • proportional dividends from the profit intended for the dividend payment and
  • a proportional share from the remaining bankruptcy or liquidation estate in the event of bankruptcy or liquidation.

All shareholders who are entered in the share register managed by KDD – Centralna klirinška depozitarna družba d.d. not later than by the end of the seventh day before the date of the General Meeting of Shareholders have the right to attend the General Meeting. They may exercise their voting right provided that they register their attendance not later than by the end of the fourth day before the date of the General Meeting of Shareholders.

The rights and obligations attached to the shares as well as the notes on the restriction of transfer of shares and on reaching a qualifying holding are described in Section 6.2 Equity herein. See the Insurance Act for further details.

In accordance with the Financial Instruments Market Act, the following three shareholders of Zavarovalnica Triglav hold a qualifying holding (as at 31 December 2021):

  • Zavod za pokojninsko in invalidsko zavarovanje Slovenije (Institute of Pension and Invalidity Insurance of Slovenia; hereinafter: ZPIZ) is the direct holder of 7,836,628 shares or 34.47% of the Company’s share capital. Its stake remained unchanged in 2021. On behalf and for the account of ZPIZ, the shareholder’s rights attached to the shares were managed by Slovenski državni holding d.d. (hereinafter: SDH).
  • SDH is the direct holder of 6,386,644 shares or 28.09% of the Company’s share capital. Its stake remained unchanged in 2021.
  • Erste Group Bank – PBZ Croatia Osiguranje OMF account – fiduciary account, Vienna, holds 1,526,190 shares or 6.71% of the Company’s share capital.

According to the data available, as at the reporting date Zavarovalnica Triglav had no other shareholders whose interests exceeded 5.00% of the share capital, nor any issued securities that would grant their holders special control rights.

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Two-tier governance of Zavarovalnica Triglav

General Meeting of Shareholders Supervisory Board Management Board
of all voting rights at the 46th General Meeting of Shareholders 80% 6 members
5-year term of office 9 members 4-year term of office

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

General Meeting of Shareholders in 2021

Zavarovalnica Triglav’s shareholders met once in 2021, i.e. on 25 May 2021, at the 46th General Meeting of Shareholders.

The total number of shares and voting rights represented at the General Meeting of Shareholders was 18,198,597 or 80.05% of all shares to which the voting rights are attached. The General Meeting of Shareholders was briefed on:

  • Annual Report of the Triglav Group and Zavarovalnica Triglav d.d. for 2020,
  • the opinion given by the audit firm,
  • Annual Internal Audit Report of the Internal Audit Department of Zavarovalnica Triglav d.d. for 2020,
  • Report of the Supervisory Board of Zavarovalnica Triglav d.d. on the Verification of the Annual Report of the Triglav Group and Zavarovalnica Triglav d.d. for 2020,
  • Opinion of the Supervisory Board on the Annual Internal Audit Report of the Internal Audit Department of Zavarovalnica Triglav d.d.

Triglav d.d. for 2020

The shareholders adopted a resolution on the following distribution of the accumulated profit of EUR 89,624,175.26 as at 31 December 2020:

  • A part of accumulated profit in the amount of EUR 38,649,751.60 shall be allocated for dividend payments. The dividend of EUR 1.70 gross per share shall be paid to the shareholders appearing in the share register as at 9 June 2021. As at 10 June 2021, the Company provided funds for the payment of all dividends to the account of KDD – Centralno klirinška depotna družba d.d.
  • The distribution of the remaining accumulated profit of EUR 50,974,423.66 shall be decided in the next few years.

The shareholders granted a discharge for the 2020 financial year to both the Management Board and the Supervisory Board of Zavarovalnica Triglav d.d. and adopted amendments to the Company’s Articles of Association.

The General Meeting of Shareholders took note of the resignation of the Supervisory Board member Nataša Damjanovič, dated 18 June 2020, and of the expiry of the term of office as of 13 June 2021 of four Supervisory Board members, shareholder representatives: Andrej Andoljšek, Milan Tomaževič, Žiga Škerjanec and Mario Gobbo.

Andrej Andoljšek, Tomaž Benčina, Branko Bračko, Peter Kavčič and Jure Valjavec were appointed new Supervisory Board members, shareholder representatives, for the four-year term of office, starting as of 14 June 2021.

At the General Meeting of Shareholders, the Pan-Slovenian Shareholders’ Association (VZMD) announced an action to set aside resolution No. 3.1. The Company did not receive any lawsuit.

5.3.2 Management Board

The Management Board manages the Company independently and at its own responsibility, and presents and represents the Company without limitations. In legal transactions, the Company is always jointly presented and represented by two members of the Management Board, one of whom is its President.

Any person fulfilling the requirements stipulated by the Insurance Act, the Companies Act and the applicable documents of the Company may be appointed to the Management Board as its President or member. The fit and proper criteria, which the Management Board members and other individuals are required to meet, are clearly defined in the Fit and Proper Policy for the Management and Supervisory Board Members of Zavarovalnica Triglav d.d., which sets out the fit and proper assessment procedure for Management Board members to be performed before the appointment, periodically, extraordinarily or after the appointment of an individual Management Board member.

Furthermore, the policy determines the fit and proper assessment criteria and procedures for the Management Board as a collective body. With respect to the latter, the Supervisory Board takes into account the diversity of knowledge and competences, which not only allow comprehensive functioning of the Management Board, but also contribute to an appropriate variety of skills, knowledge and experience for professional management of the Company.

All members are required to collectively possess the relevant knowledge and experience relating to insurance and financial markets, the business strategy and business models, governance systems, financial and actuarial analyses, risk management, and the regulatory and legal environment in which Zavarovalnica Triglav operates.

In February 2021, a preliminary fit and proper assessment was conducted for Marica Makoter as a candidate for the Management Board member, Worker Director, for a new five-year term of office. In November 2021, the other members of the Management Board (Andrej Šlapar, Tadej Čoroli, Uroš Ivanc, Barbara Smolnikar and David Benedek) and the Management Board as a collective body were subject to periodic assessment. All members individually and the Management Board as a collective body were assessed as fit and proper.

The Diversity Policy is also taken into account when appointing an individual member of the Management Board. Its aim is to ensure complementarity and diversity in the Management Board by taking into account various qualifications, experiences and knowledge as defined in the Fit and Proper Policy for the Management and Supervisory Board Members of Zavarovalnica Triglav d.d. as well as to achieve gender balance and representation of various age groups. The gender balance in the Management Board, which is appropriate to the Company’s size, the objectives it pursues and the procedures for selecting management body members and other procedures in the Company, is not predetermined. If several candidates meet the fit and proper criterion, the candidate who will contribute more to greater diversity of the Management Board will have priority. One of the important goals is that both genders are represented in the management body. A comprehensive approach enables prudent and careful management of the Company, thus achieving strategic objectives and ensuring long-term values for all key stakeholders.

The Diversity Policy was taken into account in the reappointment.

of Marica Makoter as a Management Board member

On 2 March 2021, the Supervisory Board reappointed Marica Makoter as the Management Board member, Worker Director, at the proposal of the Works Council. Her new five-year term began on 23 December 2021.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Composition and appointment of the Management Board

In accordance with the Company’s Articles of Association, the Management Board has no less than three and no more than six members, one

of whom one is the president. The number of the Management Board members, their powers, the manner of representation and presentation, and the delegation of the Management Board’s powers are determined by the Supervisory Board in the Management Board Rules.

The Management Board is appointed by the Supervisory Board. The term of office of individual Management Board members is up to five years, with the possibility of reappointment without limitation. Zavarovalnica Triglav has one Worker Director, who is a member of the Management Board.

The appointment or recall of an individual member or all members of the Management Board is proposed to the Supervisory Board by the President of the Management Board. Any individual member or President of the Management Board may be dismissed by the Supervisory Board if legal grounds for their dismissal have been established.

5.3.2.1 Management Board’s powers to increase the share capital

In accordance with the Company’s Articles of Association, the Management Board is authorised to increase the share capital of Zavarovalnica Triglav by up to EUR 14,740,278.36 through new shares issued for cash contributions within five years of 28 May 2021. The issue of new shares, the amount of capital increase, the rights attached to the new shares and the conditions for issuing new shares are decided upon by the Company’s Management Board with the consent of the Supervisory Board. Following a share capital increase, the Supervisory Board is authorised to amend the Company’s Articles of Association.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

First and last name Function Area of work in the Management Board (as at 31 December 2021) Start of term of office (the first) End of term of office Gender Nationality Date of birth Education Professional profile Membership in the supervisory and/or management bodies of other companies
Andrej Slapar President Manages and directs the work of the Management Board and head office support departments (the Management Board Office, the Legal Office, the Internal Audit Department, the Corporate Communication Department and the Compliance Office). In charge of the Corporate Accounts Division, the Non-Life Insurance Division, the Triglav Group Subsidiary Management Division (excluding the subsidiaries outside Slovenia), HR matters related to the employees with special

Management Board Members

Name Position Responsibilities Start Date End Date Gender Nationality Year of Birth Education Fields of Expertise
Andrej Slapar President Responsible for the overall management and strategic direction of the company. 22 May 2013 12 November 2024 Male Slovenian 1972 LL.B. Management, strategic management, commercial law, insurance and reinsurance, actuarial science
Uroš Ivanc Member In charge of the Risk Management Department and the Strategic Planning and Controlling Department, the Non-Life Insurance Development and Actuarial Department, and the Accounting and Finance divisions, excluding the Investment Department, and the Triglav Group Subsidiary Management Division – the subsidiaries outside of Slovenia. Also responsible for investor relations (IR) and relations with credit rating agencies, as well as for environmental, social and corporate sustainable development (ESG) activities. 14 July 2014 15 July 2024 Male Slovenian 1975 MSc in business and organisation Management and organisation, strategic management, insurance, financial management, financial markets and analyses, asset management, risk management
Tadej Čoroli Member In charge of the Marketing Division, the Business Intelligence and Client Relationship Management Division, the Non-Life Insurance Claims Division, the Insurance Sales Division and the Digitalisation, Processes and Technology Division. 29 July 2014 30 July 2024 Male Slovenian 1975 LL.M. Management, strategic management, commercial law, insurance, marketing
Barbara Smolnikar Member In charge of the Life Insurance Division and the Life Insurance Development and Actuarial Department. Also responsible for money laundering prevention and bancassurance. 17 October 2017 17 October 2022 Female Slovenian 1967 PhD in management Management, strategic management, banking, bancassurance, financial markets and analyses, risk management
David Benedek Member In charge of the Strategic Procurement Department, the IT Division and the Investment Department. Also responsible for mergers and acquisitions (M\&A). 29 August 2019 29 August 2024 Male Slovenian 1973 MSc in business and organisation Management, strategic management, banking, insurance, financial markets and analyses, corporate governance
Marica Makoter Member and Worker Director Represents the workers’ interests as set out in the Worker Participation in Management Act. In charge of the Fraud Prevention, Detection and Investigation Department and the Change and Project Portfolio Management Department. Responsible for the Back Office Division and the Human Resource Management Division (excluding HR matters related to the employees with special powers). 21 December 2011 23 December 2026 Female Slovenian 1972 LL.B. Management, strategic management, commercial law, insurance, human resources and organisation, worker representation

Andrej Slapar took over the position of the President of the Management Board eight years ago, and in 2021 all members of the Management Board (together) performed their function for an average of six years.

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5.3.2.2 Presentation of the Management Board, its functioning and powers

Composition of the Management Board in 2021

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Data on the remuneration of the Management Board members are also disclosed in Section 5.6 of the Accounting Report. The basis for the remuneration of the Management Board is the Remuneration Policy of Zavarovalnica Triglav d.d., which is based on Directive 2009/138/EC – Solvency II, as amended by Directive 2012/23/EU, and Commission Delegated Regulation (EU) 2015/35 supplementing Directive 2009/138/EC.

Composition and remuneration of the Management Board in 2021 (EUR)


The Remuneration Policy of Zavarovalnica Triglav d.d.

The Remuneration Policy of Zavarovalnica Triglav d.d. is designed to ensure the maintenance of appropriate capital strength of the Company, encourage reliable and effective risk management, limit the assumption of risks exceeding the allowed risk limits of the Company, and provide for the acquisition and retention of appropriately professionally qualified, competent, responsible and engaged employees. The policy is the foundation for implementing a robust and reliable governance system, ensuring responsible long-term development and business integrity and transparency. In 2021, it was amended in accordance with the requirements of the Regulation on sustainability-related disclosures in the financial services sector and taking into account the Triglav Group’s commitment to sustainability (ESG).

Variable remuneration – gross

Name and surname Function Fixed remuneration–gross (1) based on quantitative criteria based on qualitative criteria Total variable remuneration (2) Deferred remuneration–gross (3) Severance pay (4) Benefits and SVPI (5) Claw-back (6) Total gross (excluding deferred income, bonuses and SVPI) (1+2+4-6) Total net (excluding deferred income, bonuses and SVPI) (1+2+4-6)
Andrej Slapar President 197,563 53,634 0 53,634 60,261 0 78,139 0 251,197 81,935
Uroš Ivanc Member 188,487 50,953 0 50,953 57,248 0 49,819 0 239,440 83,244
Tadej Čoroli Member 188,487 50,953 0 50,953 57,248 0 54,167 0 239,440 81,796
Barbara Smolnikar Member 187,763 47,095 0 47,095 57,248 0 54,402 0 234,858 79,124
David Benedek Member 187,798 26,652 0 26,652 35,211 0 55,352 0 214,450 72,253
Marica Makoter Member 187,798 50,953 0 50,953 57,248 0 53,991 0 238,751 79,998
Benjamin Jošar Member until 2 November 2017 0 3,857 0 3,857 0 0 0 0 3,857 2,254
Total 1,137,896 284,097 0 284,097 324,464 0 345,870 0 1,421,993 480,604

The disclosure does not include travel expenses, accommodation costs and daily allowance as, by their nature, they are not considered remuneration of the Management Board.

The data under item (2) contain the third portion of the bonus for 2017, the second portion of the bonus for 2018 and the first portion of the bonus for 2020, which were paid in 2021.

The data under item (3) contain the third portion of the bonus for 2018, the second and third portions of the bonus for 2019 and the second and third portions of the bonus for 2020, which will be paid out in the coming years.

The data under item (5) contain the benefits and the supplemental voluntary pension insurance premium.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

5.3.3 Supervisory Board

The Supervisory Board is composed of six shareholder representatives and three employee representatives. As a supervisory body, it supervises the Company’s management with full responsibility. The Supervisory Board members’ term of office is four years, and they can be re-elected without term limits.

Shareholder representatives are elected by the General Meeting of Shareholders and employee representatives by the Company’s Works Council. The Chairman and Vice Chairman of the Supervisory Board are elected from among its members representing shareholders. Their appointment and dismissal are made in accordance with the applicable legislation and the documents of the Company.

The General Meeting of Shareholders may dismiss any elected Supervisory Board member before the expiry of their term of office, while each Supervisory Board member may resign from their position under the conditions and in the manner laid down by the Articles of Association.

The fit and proper criteria as set out in the Fit and Proper Policy for the Management and Supervisory Board Members of Zavarovalnica Triglav d.d. also apply to both the Supervisory Board as a collective body and to Supervisory Board members as individuals. Fit and proper assessments are made before the appointment, periodically, extraordinarily or after the appointment of an individual Supervisory Board member. In accordance with said policy, in the spring months of 2021 preliminary fit and proper assessment of the candidates for Supervisory Board members, shareholder representatives, was carried out. Several candidates were assessed in accordance with

the applicable legislation and internal documents. Andrej Andoljšek, Peter Kavčič, Tomaž Benčina, Branko Bračko and Jure Valjavec were appointed Supervisory Board members based on their fitness and propriety. In November 2021, the periodic fit and proper assessment of other Supervisory Board members (Igor Stebernak, Peter Celar, Branko Gorjana and Igor Zupan) and the Supervisory Board as a collective body was performed. All individual members and the Supervisory Board as a collective body were assessed as fit and proper.

In assessing the composition and performance of the Supervisory Board as a collective body along with a diverse gender and age structure, the Supervisory Board takes into account diversity particularly in such a manner that all members possess the relevant knowledge, skills and experience relating to insurance and financial markets, the business strategy and business models, governance systems, financial and actuarial analyses, risk management, and the regulatory and legal environment in which the Company operates. In addition to the above, if several candidates meet the fit and proper criterion, the Diversity Policy is taken into account in the appointment of an individual Supervisory Board member. Its goal is to ensure complementarity and diversity in the Supervisory Board by taking into account various qualifications, experience and knowledge defined in the Fit and Proper Policy for the Management and Supervisory Board Members of Zavarovalnica Triglav d.d. This enables prudent and careful supervision of the Company, thereby achieving strategic objectives and ensuring long-term values for all key stakeholders, representation of both genders and representation of different age groups.

The gender balance in the supervisory body, which is appropriate to the Company’s size, the objectives it pursues and the procedures for selecting supervisory body members and other procedures in the Company, is not predetermined. The criteria for selecting the candidates for Supervisory Board members, shareholder representatives, determine that in the event of a large number of candidates who meet all the requirements and possess in-depth knowledge in the specified areas women have priority due to meeting the diversity criteria. The Diversity Policy was taken into account both in the candidacy procedure and in the appointment of new Supervisory Board members, because their knowledge and experiences contribute to the greater diversity of the Board’s membership.

At its session on 18 June 2021, the Supervisory Board appointed Andrej Andoljšek its Chairman and Branko Bračko its Vice Chairman.

5.3.3.1 Powers of the Supervisory Board

The powers and operation of the Supervisory Board are set out by the applicable legislation, the Company’s Articles of Association and the Rules of Procedure of the Supervisory Board (available at www.triglav.eu). Besides the powers specified in the Companies Act and the Insurance Act, the Supervisory Board has the power to give consent to the decisions of the Management Board where the value of an investment exceeds the amount set out in the Rules of Procedure of the Supervisory Board, i.e. in the event of:

  • the founding of limited companies in Slovenia and abroad;
  • the acquisition or sale of Zavarovalnica Triglav’s participating interests in domestic or foreign companies, except in the case of participating interests for which the conventional portfolio management approach is used;
  • the issue of debt securities and long-term borrowing from domestic or foreign banks;
  • the acquisition and sale of real property and investment in real property of Zavarovalnica Triglav.

In accordance with the law and the Rules of Procedure, the Supervisory Board holds at least one session per quarter, or more if necessary.

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Governance Statement

Risk Management Accounting Report

5.3.3.2 Supervisory Board in 2021

Composition of the Supervisory Board in 2021

First and last name Function Start of term of office (the first) End of term of office Attendance of sessions of the Supervisory Board / total number of Supervisory Board sessions Gender Nationality Year of birth Education Professional profile Independence pursuant to Article 23 of the Corporate Governance Code Existence of conflict of interest in 2021 Membership in the supervisory and/or management bodies of other companies while serving on the Supervisory Board in 2021 Membership in Supervisory Board committees Function in Supervisory Board committees Attendance of meetings of Supervisory Board committees / total number of meetings of Supervisory Board committees
Andrej Andoljšek Member 13 June 2017 14 June 2025 8 of 8 Male Slovenian 1970 BSc in Economics Financial and general management, financial markets and analyses, banking, corporate governance, business and financial restructuring of companies YES NO / Strategy Committee Member until 13 June 2021 and from 18 June 2021 4 of 4
Branko Bračko Member 14 June 2021 14 June 2025 3 of 8 Male Slovenian 1967 BSc in Mechanical Engineering Business strategy and business models, governance system YES NO Supervisory Board member at Stanovanjsko podjetje Konjice d.o.o. Strategy Committee Chairman from 18 June 2021 2 of 4
Tomaž Benčina Member 14 June 2021 14 June 2025 3 of 8 Male Slovenian 1965 BSc in Economics and BSc in Metallurgy Financial markets, business strategy and business models, governance system, financial analyses YES NO / Appointment and Remuneration Committee Chairman from 18 June 2021 2 of 11
Peter Kavčič Member 14 June 2021 14 June 2025 3 of 8 Male Slovenian 1969 MSc in International Business Financial markets, business strategy and business models, governance system, financial analyses A

Mladinska knjiga založba d.d.

Audit Committee

Strategy Committee

Chairman from 18 June 2021 Member
Igor Stebernak Chairman
18 August 2016 3 June 2020
2 June 2020 3 June 2024
8 of 8 Male Slovenian 1968 BSc in Electrical Engineering, MBA Banking, insurance, strategic management, financial markets and analyses, controlling, accounting and business process reengineering
YES NO

Appointment and Remuneration Committee

Nomination Committee

Audit Committee

Chairman until 13 June 2021

Chairman

Member until 13 June 2021 and from 18 June 2021

9 of 11 10 of 10 6 of 6
Jure Valjavec Member
14 June 2021 14 June 2025
3 of 8 Male Slovenian 1975 Master of Science Business strategy and business models, governance system
YES NO

Appointment and Remuneration Committee

Member

Milan Tomaževič (former President of the Management Board of Zavarovalnica Triglav d.d.)
Member Vice Chairman
13 June 2017 18 August 2020
13 June 2021 13 June 2021
5 of 8 Male Slovenian 1946 BSc in Economics Insurance and reinsurance, informatics, management and actuarial science
YES NO

Strategy Committee

Chairman until 13 June 2021

Žiga Škerjanec

Member

13 June 2017 13 June 2021
5 of 8 Male Slovenian 1978 LL.B. Corporate law and finance and the operation of supervisory boards
YES NO

Strategy Committee

Appointment and Remuneration Committee

Nomination Committee

Member until 13 June 2021

Member until 13 June 2021

Member

2 of 4 9 of 11 10 of 10
Mario Gobbo Member
12 June 2013 13 June 2021
5 of 8 Male Italian 1953 PhD in Economics Banking, financial management, financial markets and analyses, investment banking, investment, restructuring, acquisition of financial assets and privatisation
YES NO

Audit Committee

Chairman until 13 June 2021

Peter Celar

Member

29 May 2007 1 June 2019
31 May 2019 2 June 2023
8 of 8 Male Slovenian 1958 BSc Economics Insurance
NO NO

Appointment and Remuneration Committee

Nomination Committee

Member until 13 June 2021 and from 18 June 2021

Branko Gorjan

Member

14 March 1995 1 June 2019
30 May 2015 1 June 2023
8 of 8 Male Slovenian 1960 Economic technician Insurance
NO NO

Audit Committee

Member until 13 June 2021 and from 18 June 2021

Igor Zupan

Member

27 September 2019 1 June 2023
8 of 8 Male Slovenian 1972 BSc in Administrative Organisation – IT Specialist Insurance
YES NO

External members of Supervisory Board committees in 2021


Attendance of meetings of Supervisory Board committees / total number of committee meetings

First and last name Supervisory Board committee Attendance of meetings Gender Nationality Education Year of birth Professional profile Membership in the supervisory bodies of other companies while serving on a Supervisory Board committee in 2021
Simon Kolenc Audit Committee (member until 13 June 2021) 4 of 6 Male Slovenian BSc in Economics 1977 Finance, accounting, audit /
Luka Kumer Audit Committee (member from 18 August 2021) 1 of 6 Male Slovenian BSc in Economics 1981 Financial markets, business strategy and business models, governance system, financial analyses /
Boštjan Koler Nomination Committee 10 of 10 Male Slovenian LL.B. 1961 Law /

By signing the Statement of Independence and Loyalty (www.triglav.eu), the members of the Supervisory Board undertook to adhere to the principles of independence laid down in item B of the Annex to the Slovenian Corporate Governance Code.

Data on the remuneration of the Supervisory Board members are disclosed in Section 5.6 of the Accounting Report. Their remuneration was in line with the resolution passed by the 42nd General Meeting of Shareholders of Zavarovalnica Triglav.

GRI GS 405-1, SASB: FN-AC-330a.1

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

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Corporate Governance Statement

Risk Management

Accounting Report


Composition and remuneration of the Supervisory Board members and committees in 2021 (EUR)

Name and surname Function (Chairman, Vice Chairman, member, external committee member) Remuneration for performing the function – gross per year (1) Attendance fees for SB sessions and committee meetings – gross per year (2) Total gross (1+2) Total net Gross travel expenses Net travel expenses
Andrej Andoljšek Chairman 26,125 2,981 29,106 21,169 278 202
Branko Bračko Vice Chairman 12,028 1,265 13,293 9,668 555 403
Tomaž Benčina Member 11,224 1,265 12,489 9,083 317 231
Peter Kavčič Member 12,229 1,705 13,934 10,134 1,275 927
Igor Stebernak Member 20,406 7,557 27,963 20,090 337 245
Jure Valjavec Member 10,219 1,265 11,484 8,352 0 0
Milan Tomaševic Member 10,018 1,716 11,734 8,534 278 202
Žiga Škerjanec Member 10,188 5,852 16,040 11,666 278 202
Mario Gobbo Member 9,339 2,156 11,495 7,572 0 0
Peter Celar Member 20,210 6,721 26,931 19,587 730 531
Branko Gorjan Member 18,708 2,981 21,689 15,775 0 0
Igor Zupan Member 18,708 3,421 22,129 16,095 278 203
Simon Kolenc External committee member 3,396 1,045 4,441 3,230 0 0
Boštjan Koler External committee member 1,504 2,200 3,704 2,694 0
Luka Kumer External committee member 2,782 275 3,057 2,224 0
Total 187,084 42,405 229,489 165,873 4,326 3,146

The amount paid to an individual’s account as the payment after deducting the income tax prepayment, which does not take into account any subsequent payments of an individual’s personal income tax.

5.3.3.3 Composition of Supervisory Board committees and their activities in 2021

In 2021, the Company had the following committees: the Audit Committee, the Appointment and Remuneration Committee, the Strategy Committee and the Nomination Committee as an ad-hoc committee. Supervisory Board committees prepared draft resolutions for the Supervisory Board, assure their implementation and carry out other tasks. The duties and powers of the committees are set out in the Companies Act, the Rules of Procedure of the Supervisory Board, Supervisory Board resolutions and the rules of procedure of individual committees. The main committees are presented in the next diagram.

Audit Committee

  • monitors the financial reporting process, draws up reports and proposals for ensuring its comprehensiveness;
  • monitors the efficiency and effectiveness of internal controls, internal audit and risk management systems;
  • monitors the mandatory audit of annual and consolidated financial statements and reports on the audit findings to the Supervisory Board;
  • is in charge of the auditor selection procedure, proposes a candidate to the Supervisory Board to audit the Company’s annual report and participates in the drafting of an agreement between the auditor and the Company;
  • monitors the quality of the auditor's audit in accordance with the Guidelines for audit committees for monitoring the quality of external auditing adopted by the Agency for Public Oversight of Auditing and the Slovenian Directors' Association;
  • supervises the integrity of financial information provided by the Company, evaluates the drafting of the annual report and draws up a proposal for the Supervisory Board;
  • cooperates with the Internal Audit Department, monitors its interim reports, examines the internal documents of the Internal Audit Department, the Rules of the Internal Audit Department and the annual plan of the Internal Audit Department;
  • discusses decisions on the appointment, dismissal and remuneration of the head of the Internal Audit Department.

Appointment and Remuneration Committee

  • proposes criteria for membership in the Management Board;
  • proposes the policies of remuneration, reimbursement and other benefits for the Management Board members;
  • preliminary considers the proposals of the President of the Management Board related to the management of the Company;
  • performs fit and proper assessments of the Management Board and Supervisory Board members;
  • provides support and makes proposals on matters related to the Supervisory Board (e.g. conflicts of interest, design and implementation of a remuneration system for the Supervisory Board members, assessment of the Supervisory Board’s work pursuant to the Code of Corporate Governance).

Nomination Committee

(an ad-hoc committee established to carry out a nomination procedure for the candidates for members of the Supervisory Board, shareholder representatives)

  • prepares criteria for the selection of candidates for members of the Supervisory Board, shareholder representatives, unless the Supervisory Board determines otherwise;
  • registers the candidates for members of the Supervisory Board;
  • instructs the Appointment and Remuneration Committee to carry out a fit and proper assessment of the candidates;
  • submits to the Supervisory Board a proposal to nominate one or several candidates for Supervisory Board members – shareholder representatives.

Supervisory Board committees and their main tasks

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Zavarovalnica Triglav

Corporate governance of subsidiaries

Subsidiaries

Transfer of the governance system and active management of direct subsidiaries

Governance policy of the Triglav Group’s subsidiaries

Standardisation and uniform rules and procedures in business segments

Minimum standards for core activities, reporting and supervision

Mechanisms for coordinating key functions, transfer of know-how and corporate culture

Mechanisms for effective supervision and cooperation of business segments

Corporate governance of the Triglav Group’s subsidiaries

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GRI GS 102-10, 102-18

The Appointment and Remuneration Committee had the following composition: Igor Stebernak as its chair until 13 June, Tomaž Benčina as its chair from 18 June, and Žiga Škerjanec (until 13 June), Jure Valjavec (from 18 June) and Peter Celar (until 13 June and from 18 June) as its members.

The Strategy Committee was composed of Milan Tomaževič as its chair until 13 June, Branko Bračko as its chair from 18 June, and Andrej Andoljšek (until 13 June and from 18 June), Žiga Škerjanec (until 13 June), Peter Kavčič (from 18 June) and Branko Gorjan (until 13 June and from 18 June) as its members.

The Nomination Committee as an ad-hoc committee was established by the Supervisory Board on 12 November 2020 due to the expiry of the four-year term of office of the Supervisory Board members Žiga Škerjanec, Andrej Andoljšek, Mario Gobbo and Milan Tomaževič. The committee existed until the election of Supervisory Board members, shareholder representatives, on 25 May 2021. The committee was composed of: Igor Stebernak as chair, Žiga Škerjanec and Peter Celar as members, and Boštjan Koler as the external member.

5.4 Governance and management of subsidiaries

17

The Triglav Group is comprised of Zavarovalnica Triglav as the controlling company and its subsidiaries and associates. The subsidiaries operate as independent legal entities in accordance with the applicable legislation, resolutions passed by the general meetings and the management and supervisory bodies of subsidiaries, business cooperation agreements (if any) and other adopted internal documents implemented by individual subsidiaries.

The governance policy of the Triglav Group’s subsidiaries, which was updated in 2021, is the basis for the establishment and implementation of a robust and reliable governance system. The policy is designed to establish an internally consistent governance system of the Group by standardising and harmonising the rules and procedures in individual business segments within Zavarovalnica Triglav’s subsidiaries.

The main objective of the Group’s governance system is to implement uniform minimum standards for core business activities, reporting and supervision at Group level. The governance policy takes into account both the Group’s internal environment and its strategic objectives as well as external environment factors, such as local legislation and regulatory requirements, the business environment of subsidiaries and good business practices.

Corporate governance is used to govern the Group’s subsidiaries. By actively exercising the management rights in compliance with the law applicable to individual subsidiaries, taking into account their internal regulations. Corporate governance includes business management with mechanisms for effective business supervision and cooperation in all business segments, harmonisation of business standards.

and mutual information of the Group’s subsidiaries. This approach also comprises business and professional coordination of activities within the Group, as well as holding various training courses with an aim to unify business processes, coordinate key functions and transfer know-how, corporate culture and good business practices at Group level.

Zavarovalnica Triglav as the controlling company actively manages its direct subsidiaries in accordance with the Governance Policy of the Triglav Group’s Subsidiaries. Direct subsidiaries assume responsibility for the transfer of the governance system and active management of their subsidiaries. The detailed methods of transferring the system and carrying out the activities are defined in the minimum standards for individual business segments. Their implementation in individual subsidiaries is monitored in a coordinated manner by the competent business areas of the parent company, which enables a comprehensive overview at Group level.

Based on experience in achieving strategic objectives, it was estimated that the governance system of the Group’s subsidiaries functioned appropriately even during the pandemic in the past two years. A responsive and effective subsidiary governance system continued to ensure ongoing monitoring of the business environment, the operations of subsidiaries and the implementation of the outlined strategy. Furthermore, identification of business opportunities and challenges both in the local and wider environment was encouraged to achieve the optimal development of individual subsidiaries and the whole Group.

With a unified approach and a higher level of integration of subsidiaries into the system, a tighter connection of the subsidiaries’ business functions with Zavarovalnica Triglav’s business segments is achieved, which proved to be effective even in the unpredictable pandemic-related situation.

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The composition of governance and management bodies as at 31 December 2021

Subsidiary Management Supervisory function
Slovenia Pozavarovalnica Triglav Re d.d., Ljubljana Gregor Stražar – President Tomaž Rotar – Member Stanislav Vrtunski – Member Supervisory Board: Tadej Čoroli – Chairman, Tomaž Žust, Katja Modec, Janko Šemrov
Triglav, Zdravstvena zavarovalnica d.d., Koper Meta Berk Skok – President Simon Vidmar – Member Supervisory Board: Uroš Ivanc – Chairman, Nataša Veselinovič, Tomaž Krevatin
Triglav, pokojninska družba, d.d. Ljubljana Aljoša Uršič – President Peter Krassnig – Member Vida Šeme Hočevar – Member Supervisory Board: Barbara Smolnikar – Chairman Nataša Veselinovič, Miha Grilec, Blaž Kmetec, Miran Kalčič, Vesna Vodopivec, Borut Simonič, Tomaž Jontes
Triglav Skladi, družba za upravljanje d.o.o., Ljubljana Benjamin Jošar – President Andrej Petek – Member Miha Grilec – Member Supervisory Board: David Benedek – Chairman, Jaka Kirn, Marica Makoter, Nataša Veselinovič, Matej Runjak
Triglav Svetovanje, zavarovalno zastopanje d.o.o., Domžale Edvard Kranjčič – Director Supervisory Board: Jasna Kajtazović – Chairman, Jana Polda, Matjaž Novak, Lidija Breznik
Triglav INT, holdinška družba d.o.o., Ljubljana Tedo Djekanović – Director Supervisory Board: Uroš Ivanc – Chairman, Nataša Veselinovič, Saša Kovačič
Triglav Avtoservis d.o.o., Ljubljana Edward Zabukovnik – Director Boris Kuhelj – Director Supervisory Board: Janez Obaha – Chairman, Nataša Novak Priveršek, Aleš Klement, Boštjan Molan
Triglav, Upravljanje nepremičnin d.o.o., Ljubljana Mitja Selan – Chief Executive Officer Rok Pivk – Director Supervisory Board: David Benedek – Chairman, Ksenija Zajc, Nataša Novak Priveršek, Nataša Veselinovič
Croatia Triglav Osiguranje d.d., Zagreb Marin Matijaca – President Denis Burmaz – Member Darko Popovski – Member Supervisory Board: David Benedek – Chairman, Tomaž Žust, Gorazd Jenko, Iztok Cimperman, Pave Srezović-Pušić
Serbia Triglav Osiguranje a.d. o., Belgrade Dragan Marković – President of the Executive Committee Blaž Jakič – Member of the Executive Committee Supervisory Board: Tedo Djekanović – Chairman, Fejsal Hrustanović, Vuk Šušić, Gorazd Jenko, Milan Tomažević
Montenegro Lovćen Osiguranje a.d., Podgorica Matjaž Božič – Executive Director Board of Directors: Tedo Djekanović – Chairman, Tomaž Žust, Alenka Vrhovnik Težak, Marjeta Gorinšek
Lovćen življenjska osiguranje a.d., Podgorica Zorka Milić – Executive Director Board of Directors: Stanko Mugoša – Chairman, Slobodanka Vukadinović, Danilo Pavličić
Bosnia and Herzegovina Triglav Osiguranje d.d., Sarajevo Edib Galijatović – President Edin Muftić – Member Supervisory Board: Tedo Djekanović – Chairman, Janko Šemrov, Uroš Cvetko, Aleš Levstek, Matej Gostiša
Triglav Osiguranje a.d., Banja Luka Janez Rožmarin – Director Dejan Vujičić – Member of the Executive Committee Dragan Berić – Member of the Executive Committee Management Board: Darko Popovski – President, Iztok Šekoranija, Blaž Jakič
North Macedonia Triglav Osiguruvanje a.d., Skopje Gjorgje Vojnović – Chief Executive Officer

Vojdan Jordanov – Executive Director

Board of Directors:

Tedo Djekanović – Chairman,

Darko Popovski, Matej Ferlan, Blaž Kmetec, Gjorgje Vojnović,

Vojdan Jordanov, Gjorgji Jančevski

Triglav O siguruvanje Života d.d., Skopje

Vilma Učeta Duzlevska – Chief Executive Officer

Board of Directors:

Tedo Djekanović – Chairman,

Ivan Sotošek, Vilma Učeta Duzlevska, Gjorgji Jančevski, Vladimir Mišo Čeplak

Triglav pensijsko društvo a.d., Skopje

Tihomir Petreski – President

Marijan Nikolovski – Member

Supervisory Board:

Aljoša Uršič – Chairman,

Rok Pivk, Blaž Kmetec, Miroslav Vujič

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

5.5 External and internal audit

On 28 May 2019, the General Meeting of Shareholders appointed the auditor Deloite revizija d.o.o. the auditor of Zavarovalnica Triglav for the 2019, 2020 and 2021 financial years.

The report on the work of the Internal Audit Department is included in Section 1.1 Risk management.

5.6 Internal controls and risk management in relation to financial reporting

The integrated internal control and risk management system established within the Group is continuously adapted to the development, organisational changes and good practices, thereby maintaining its effectiveness. The system exceeds the basic statutory requirements for insurance undertakings set out in the Companies Act and the Insurance Act, as well as special implementing regulations of the Insurance Supervision Agency on the establishment and maintenance of a suitable internal control and risk management system.

The characteristics and operation of the risk management system is discussed in detail in the first section of Risk management. The internal control system was set up in all organisational levels, units and processes of the Triglav Group and includes:

  • a clear organisational structure with a precisely defined and transparent system of duties and powers;
  • efficient procedures for an ongoing control, error prevention, and identification, assessment, management and monitoring of risks to which the insurance undertakings are or may be exposed.

in the course of their operations;

  • an adequate internal control system that includes appropriate administrative and accounting procedures (reporting, working procedures, risk exposure limits and physical controls);
  • ensuring compliance with the applicable regulatory requirements.

The Internal Audit Department is an independent organisational unit, set up in compliance with the law. It regularly reviews the effectiveness of the internal control and risk management system and offers upgrade proposals as well as reports to the Management Board, the Audit Committee and the Supervisory Board.

Internal controls are guidelines and procedures established by the parent company Zavarovalnica Triglav and implemented within the Group at all levels. Their purpose is not only to manage the risks relating to financial reporting, but also to ensure reliability of financial reporting and compliance with the applicable laws and other external and internal regulations.

Accounting controls are based on the principles of truthfulness and an appropriate sharing of responsibilities, checking the performance of transactions, keeping of up-to-date records, compliance of books of account with the actual situation, separation of the records from the execution of transactions, professionalism of accountants and their independence. Accounting controls are closely linked to IT controls, which, inter alia, restrict and control access to the data and applications and ensure completeness and accuracy of data capturing and processing.

5.7 Notes on the takeover legislation

Zavarovalnica Triglav is subject to the Takeover Act (hereinafter: ZPre-1). The share capital structure of Zavarovalnica Triglav, the rights and obligations attached to the shares, the restriction on transfer of shares and the absence of shares that would grant their holders special control rights are described in detail in Section 6 The share and shareholders of Zavarovalnica Triglav.

5.8 Disclosure of existence of any agreements or authorisations regarding shares or voting rights

Zavarovalnica Triglav is not aware of any shareholder agreements that could cause a restriction on the transfer of shares or voting rights. The Company’s Management Board is not authorised by the General Meeting of Shareholders to buy its own shares. The Management Board’s authorisation to increase the share capital is described in Section 5.3.2.1. The issue of new shares, the amount of capital increase, the rights attached to new shares and the conditions for issuing new shares are decided on by the Company’s Management Board with the consent of the Supervisory Board.

Zavarovalnica Triglav has no employee share scheme. The Company is not aware of any agreements that would become effective, change or expire on the basis of a changed control of the Company or as a consequence of a takeover bid as defined by the ZPre-1. Zavarovalnica Triglav has not entered into any agreements with the members of its management or supervisory bodies or employees which would provide for remuneration if a takeover bid in line with the ZPre-1 caused them to resign, be dismissed without justified grounds, or caused their employment to be terminated in some other manner.

Andrej Slapar

President of the Management Board

Uroš Ivanc

Member of the Management Board

Tadej Čoroli

Member of the Management Board

Barbara Smolnikar

Member of the Management Board

David Benedek

Member of the Management Board

Marica Makoter

Member of the Management Board

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Corporate Governance Statement

Risk Management

Accounting Report

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GRI GS 103-1, 103-2

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Business Report

The share and shareholders of Zavarovalnica Triglav

6. The share and shareholders of Zavarovalnica Triglav

Zavarovalnica Triglav’s share, which in December marked 10 years since its listing on the Ljubljana Stock Exchange Prime Market, achieved a total return of 27.3% and a dividend yield of 4.6% on an annual basis.

The General Meeting of Shareholders approved the proposal of the

Management Board and the Supervisory Board

for the payment of a dividend of EUR 1.70 gross per share, which represented 53% of consolidated net profit for 2020.

  • The Triglav Group was again assigned the high credit rating of “A” with a stable medium-term outlook.
  • There were no significant changes in the shareholder structure of Zavarovalnica Triglav.

6.1 Share of Zavarovalnica Triglav

As at 31 December 2021, the annual total return on Zavarovalnica Triglav’s share (ZVTG) was 27.3%, with a 4.6% dividend yield. The price-to-book ratio was 0.90.

With EUR 836.6 million in market capitalisation (index 123), Zavarovalnica Triglav is the fourth largest Slovenian listed company. The ZVTG share generated a stock market turnover of EUR 24.2 million (of which EUR 3.9 million in block trades), which ranks it among the most liquid shares on the Ljubljana Stock Exchange. A quarter of its stock market turnover (excluding block trades) was performed by the liquidity provider, which has been cooperating with the Company since 2019, when it started to provide its services on the Ljubljana Stock Exchange. According to the data available, the ZVTG share is included in indices of STOXX, S&P, Bloomberg and the Ljubljana, Vienna, Zagreb and Warsaw stock exchanges.

Key figures relating to the Zavarovalnica Triglav share

Items 31 December 2021 31 December 2020 31 December 2019
Maximum closing price 37.20 36.00 35.40
Minimum closing price 29.80 23.20 29.50
Closing price 36.80 30.00 33.30
Book value per share (parent company) 29.70 28.33 25.53
Book value per share (consolidated data) 40.93 38.16 34.73
Net earnings per share (consolidated data) 4.97 3.24 3.69
Market capitalisation 836,653,446 682,054,440 757,080,428
Average daily trading volume (excluding block trades) 80,554 131,945 135,518
Paid dividend per share for the previous business year to be defined 1.70 0.00
No. of shares 22,735,148 22,735,148 22,735,148
The percentage of floating stock 30.73% 30.73% 30.87%

Traded on Ljubljana Stock Exchange - LJSE

ISIN code SI0021111651

Ticker symbol ZVTG

Bloomberg ZVTG SV

Reuters ZVTG.LJ

Credit rating (S&P Global Ratings, AM Best) “A”, stable medium term outlook “A”, stable medium term outlook “A”, stable medium term outlook

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The trading volume and ZVTG share price movements were influenced by several factors in 2021. In addition to the good results of the Triglav Group, they were affected by the COVID-19 pandemic, the conditions of and restrictions on the implementation of Zavarovalnica Triglav’s dividend policy, and the impact of the performance of the insurance sector’s stocks in stock markets. In the first quarter, there was some uncertainty regarding the payment of Zavarovalnica Triglav’s dividend due to the sector-wide positions of the Slovenian insurance sector regulator. In the months that followed, the share price was influenced by the proposal of the Management Board and the Supervisory Board regarding the dividend payment and its adoption by the regular General Meeting of Shareholders held in May. The dividend payment cut-off date was 8 June 2021 (see Section 5.3.1 General Meeting).

of Shareholders for more information). As seen in the figure, ZVTG share growth outperformed the STOXX Europe 600 Insurance sectoral index of 35 shares of European insurance companies by 7 percentage points on an annual basis. In the same period, the Ljubljana Stock Exchange SBITOP index, in which the ZVTG share holds an 11% share, grew by 40%.

Movement in the ZVTG share price in 2021 compared to the Ljubljana Stock Exchange SBITOP index and the sectoral index of European insurance companies STOXX Europe 600 Insurance (the baseline date: 31 December 2020 = 100)

12/31/2020 01/31/2021 02/28/2021 03/31/2021 04/30/2021 05/31/2021 06/30/2021 07/31/2021 08/31/2021 09/30/2021 10/31/2021 11/30/2021 12/31/2021
100% 110% 115% 123% 130% 140% 150% 160% 170% 180% 190% 200% 210%

Movement in the ZVTG share price in the last five years compared to the Ljubljana Stock Exchange SBITOP index and the sectoral index of European insurance companies STOXX Europe 600 Insurance (31 December 2016 = 100)

12/31/2016 12/31/2017 12/31/2018 12/31/2019 12/31/2020 12/31/2021
100% 120% 140% 160% 175% 180%

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6.2 Equity

As at 31 December 2021, Zavarovalnica Triglav’s share capital amounted to EUR 73,701,391.79. It was divided into 22,735,148 ordinary registered no-par value shares of the same class. All shares are issued in a dematerialised form and are freely transferable. Each share represents the same stake and corresponding amount in share capital, and all have been fully paid up. Each share gives its holder the right to one vote at the General Meeting of Shareholders and a proportionate share of profit allocated for dividend payment. In addition, in the event of bankruptcy or liquidation the shareholders are entitled to a proportionate share of residual bankruptcy or liquidation estate after the payoff of preference shareholders.

In acquiring shares, the existing and potential shareholders of Zavarovalnica Triglav are required to comply with the Insurance Act (ZZavar - 1).

An authorisation of the Insurance Supervision Agency is a prerequisite for:

  • the acquisition of shares of an insurance undertaking by which a person acquires or exceeds a qualifying holding (i.e. a direct or indirect holding of shares or other rights that gives the holder a minimum 10% share of voting rights or capital, or that gives the holder a share of voting rights or capital lower than 10%, but nevertheless allows the holder to significantly influence the management of the company).

In its decision on issuing an authorisation to acquire a qualifying holding, the Insurance Supervision Agency determines the level of the share in the voting rights or capital of the insurance undertaking for which the authorisation is issued as one of the following ranges:

  • the share of the voting rights or capital of the insurance undertaking that is equal to or greater than a qualifying holding and less than 20%;
  • the share of the voting rights or capital of the insurance undertaking that is equal to or greater than 20% and less than one third;
  • the share of the voting rights or capital of the insurance undertaking that is equal to or greater than one third and less than 50%;
  • the share of the voting rights or capital of the insurance undertaking that is equal to or greater than 50%;
  • the share on the basis of which the future qualifying holder becomes the parent company of the insurance undertaking;
  • before any subsequent acquisition of shares by the qualifying holder that would result in the qualifying holding exceeding the range subject to the already issued authorisation for acquisition of a qualifying holding;
  • for the entities that agree to a concerted acquisition of the shares of the insurance undertaking or a concerted exercising of management rights arising from the shares (joint qualifying holders) and intend to acquire a holding by which they would jointly reach or exceed a qualifying holding of the undertaking;
  • before any subsequent acquisition of shares by the joint qualifying holders that would result in their joint qualifying holding exceeding the range subject to the already issued authorisation for acquisition of a qualifying holding.

The holder of shares of an insurance undertaking that were acquired or are being held in contravention of the ZZavar-1 have no voting rights with respect to those shares. See the ZZavar-1 for further information.

6.3 Shareholder structure

There were no significant changes in the shareholder structure of Zavarovalnica Triglav in 2021. The stakes of the two largest shareholders, owned by the Republic of Slovenia (ZPIZ Slovenije and SDH d.d.), and the third largest shareholder, the Croatian pension fund, which appears in the Company’s share register on the fiduciary account of its custodian bank, remained unchanged.

The Company is pleased to note that in recent years natural persons have been actively trading in the ZVTG shares and gradually increasing their stake, which exceeded 12% as at the 2021 year-end. The stake of international institutional shareholders, which originate from more than 16 countries, mostly Europe and the United States, remained stable at around 16%.

Source: Centralna klirinško depotna družba
Two funds owned by the Republic of Slovenia: 62.56% International institutional shareholders: 16.51%
Retail investors: 12.33% Slovenian institutional shareholders: 8.60%

As at the reporting date, 12,000 shareholders and custodian bank accounts were entered in Zavarovalnica Triglav’s share register. In early 2022, the number of subscribers declined by a third, which did not affect the Company’s shareholder structure. The decrease was due to the activities of Centralna klirinško depotna družba (KDD) provided by law regarding shares from the time of the ownership transformation of Slovenian companies, which later were not transferred to the trading accounts of stock exchange members or KDD.

19 GRI GS 102-5, 102-10

The shareholder structure of Zavarovalnica Triglav as at 31 December 2021

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The ten subscribers in Zavarovalnica Triglav’s share register holding the largest number of shares as at 31 December 2021

Forplan d.o.o., SloveniaState Street Bank and Trust – fiduciary account, USAClearstream Banking SA – fiduciary account, LuxembourgSkandinaviska Enskilda Banken – fiduciary account, LuxembourgHrvatska poštanska banka – fiduciary account, CroatiaCitibank – fiduciary account, Great BritainUnicredit Bank Austria – fiduciary account, Austria

Ownership in %

Erste Group Bank - PBZ Croatia Osiguranje OMF account – fiduciary account, Austria SDH d.d., Slovenia ZPIZ Slovenije, Slovenia
34.47% 6.71% 2.62%
2.44% 1.02% 0.71%
0.53% 0.40% 0.37%
28.09%

Source: Centralna klirinško depotna družba

Management and Supervisory Boards Share Ownership

In 2021, members of the Management Board and the Supervisory Board bought ZVTG shares on the Ljubljana Stock Exchange. The Company informed the public about these transactions in accordance with the law. The number of shares owned by the members of the Management Board and the Supervisory Board of Zavarovalnica Triglav as at the reporting date is shown in the table below.

The number of shares owned by members of the Management and Supervisory Boards as at 31 December 2021

Name and surname Post Number of shares Equity stake
Management Board 2,605 0.01%
Andrej Slapar President 900 0.00%
Uroš Ivanc Member 475 0.00%
Tadej Čoroli Member 150 0.00%
Barbara Smolnikar Member 180 0.00%
David Benedek Member 750 0.00%
Marica Makoter Member 150 0.00%
Supervisory Board 1,884 0.01%
Shareholders representatives 280 0.00%
Andrej Andoljšek President 0 0.00%
Branko Bračko Deputy Chairman 0 0.00%
Tomaž Benčina Member 0 0.00%
Peter Kavčič Member 0 0.00%
Igor Stebernak Member 0 0.00%
Jure Valjavec Member 280 0.00%
Employee representatives 1,604 0.01%
Peter Celar Member 400 0.00%
Branko Gorjan Member 1,204 0.01%
Igor Zupan Member 0 0.00%
Management and Supervisory Board combined 4,489 0.02%

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6.4 Dividends and dividend policy

The Company considers its dividend policy to be a firm commitment to its shareholders and implements it as it is defined. In 2020 and 2021, it was impacted by the COVID-19 pandemic and related positions of the Slovenian insurance sector regulator, which applied to the whole Slovenian insurance sector. The Management Board and the Supervisory Board had to take this into account in their proposal for the distribution of accumulated profit. The General Meeting of Shareholders supported their proposals in both years. See Section 2.5 Major events and 5.3.1 General Meeting of Shareholders for more information about the 2021 General Meeting of Shareholders.

Gross dividend per share by year (EUR) and its share of consolidated net profit for the preceding year in 2013–2021

2014 2015 2016 2017 2018 2019 2020 2021
2.0 1.7 2.5 2.5 2.5 2.5 1.7 2.5
63% 67% 64% 69% 82% 70% 0% 53%

Zavarovalnica Triglav’s dividend policy

which was revised in March 2018, sets out as follows:

“The Company pursues an attractive and sustainable dividend policy. The part of consolidated net profit of the preceding year which is to be allocated to dividend payment accounts for at least 50%. The Company will strive to pay out a dividend no lower than the dividend paid out in the preceding year. As thus far, the future implementation of the dividend policy will be subordinated to achieving the medium-term sustainable target capital adequacy of the Triglav Group. The proposal of the Management Board and the Supervisory Board as regards the annual distribution of accumulated profit of the Company will therefore take into account the following three objectives in a balanced manner: to ensure prudent capital management of the Triglav Group and its financial stability, to reinvest net profit in the implementation of the strategy of growth and development of the Triglav Group and to pay out attractive dividends to its shareholders.”

The strategic objectives of capital management and the dividend policy are described in Section 1.3 Risk management.

6.5 Investor relations management

Through the active management of relations with investors, shareholders and analysts, the Company promotes the attractiveness of its financial instruments. In doing so, the Company follows best international practices and, as one of the largest companies listed on the Ljubljana Stock Exchange (in December 2021 the Company marked 10 years since its listing on the prime market), strives to co-create the standards of this market.

The Company is committed to transparent information. All key information about the Company’s operations, position and outlook is regularly published in Slovenian and English on the SEOnet information system of the Ljubljana Stock Exchange and on the Company’s website www.triglav.eu.

In 2021, the Company communicated with investors predominantly via videoconferencing meetings, conference calls and by email. Communication with institutional investors followed the calendar of activities published on the Company’s website together with the presentation material. The Company participated in seven online investor conferences organised by stock exchange members and the stock exchange. In addition, the Company held four meetings with institutional investors immediately following the publication of its annual and interim results. Special attention was paid to shareholders who are private individuals and the Company made sure it was available to them via the call centre, direct lines and by email.

For any information for shareholders, investors and analysts, please use the contact information below.

Information for shareholders:

Zavarovalnica Triglav, d.d., Ljubljana

Miklošičeva cesta 19, 1000 Ljubljana

Ms Helena Ulaga Kitek, Head of Investor Relations

Telephone: ++386 (1) 4 7 47 3 31

E-mail: [email protected]

6.6 Credit rating of the Triglav Group and Zavarovalnica Triglav

The credit ratings of the Triglav Group – and thus its parent company Zavarovalnica Triglav and its subsidiary Pozavarovalnica Triglav Re – are assigned by two renowned credit rating agencies: S&P Global Ratings (hereinafter: S&P) and AM Best. The Triglav Group was assigned an “A” stand-alone credit rating with a stable medium-term outlook by both.

In 2021 both credit rating agencies rated all individual elements of the overall credit rating as high as the year before and substantiated them in a similar way. In its report, S&P again assessed the business risk profile of the Triglav Group as strong, its financial risk profile as very strong and its risk profile as stable. Furthermore, the Group’s investment portfolio is of high quality and well-diversified, with most assets invested across the euro area. The risks related to life insurance products.

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Credit ratings of Zavarovalnica Triglav since 2008

Year Credit rating Medium-term outlook Rating agency
2021 A Stable AM Best
2020 A S\&P Global Ratings

Stable Ratings Overview

Year AM Best S\&P Global Ratings Rating
2019 Stable A
2018 Stable A
2017 Stable A
2016 Stable A
2015 Stable A-
2014 Positive A-
2013 Stable A-
2012 Negative A-
2011 Negative A
2010 Stable A
2009 Stable A
2008 Stable A

Bond Information

ISIN XS198 0276858
Type Subordinated bond (Tier 2) pursuant to the Solvency II regulations
Issue size in EUR 50,000,000
Currency EUR
Coupon rate and payment Fixed at 4.375% annually until first call date, payable annually thereafter variable at 3-month Euribor plus 4.845% (equal to the original initial credit spread + 1 percentage point), payable quarterly
First call date 22 October 2029
Maturity date 22 October 2049
Maturity in years 30.5
Regulated market Luxembourg Stock Exchange
Issue rating BBB+ (S\&P)

Company Overview

Bond of Zavarovalnica Triglav with a guaranteed return are limited and mitigated by proper management of life provisions. The dominant position in the Slovenian market enables the Group to implement economies of scale, complemented by its strong brand, diversified product range and extensive sales network in the region. By maintaining its client-centric approach, the Group ensures profitable operations in both activities, insurance and asset management. Its underwriting discipline is the central foundation for its successful performance in the challenging situation caused by the pandemic. The medium-term outlook reflects S&P’s expectations that the Group will continue to effectively implement its business strategy at least over the next two years, focusing on growth and further diversifying its operations. The agency expects that, despite the pandemic and the change of the economic cycle, the Group will sustain strong, stable earnings and very strong capitalisation at least in the “AA” range.

range over the next two to three years.

The latest credit rating report, i.e. the announcement of the credit rating agency from 2021, is available on the website www.triglav.eu under the Investor Relations tab.

6.7 Bonds of Zavarovalnica Triglav

Zavarovalnica Triglav has one issued subordinate bond, which is included in its capital adequacy. The bond was issued in 2019 as part of the Group’s regular capital management to ensure its optimal composition and cost efficiency and to replace the bond that matured on 21 March 2020. See the table below for more information.

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7. Operations of the Triglav Group and Zavarovalnica Triglav


• Economic growth has driven a positive trend in written premium in the Triglav Group markets.

• Premium growth was recorded in all insurance markets and in all insurance segments.

• The Triglav Group maintained its dominant market position in Slovenia, Montenegro and North Macedonia and improved its market share in most insurance markets.

• High profit growth due to higher business volume and lower claim frequency as a result of the COVID-19 pandemic.

• Low interest rates continued to reduce rates of return on investment.

7.1 The general economic environment worldwide and in Slovenia

In 2021, the global economy began noticeably, albeit unevenly, emerging from the grip of the COVID-19 pandemic. The speed of the recovery was largely determined by the strength of the epidemic waves and economic adaptability to the new situation. The more responsive US economy recovered rapidly in early 2021, followed by the economies of the rest of the developed world. In the summer, economic indicators began to slow down and with them economic activity. Its expansion was increasingly slowed by disruptions to supply chains and production, and towards the end of the year by a surge in energy prices and a renewed wave of infections, accompanied by the spread of the highly contagious Omicron variant.

Extensive stimulus measures for economic policies maintained favourable labour market conditions, and the healthy financial position of households and businesses strengthened aggregate demand. Production prices began to rise more visibly and soon spilled over into consumer prices. Year-on-year inflation rose to 7% in the United States in December, reaching its highest level in 31 years. In the euro area, it rose slightly less, by 5%, but the most since the introduction of the euro. According to estimates by international institutions, average inflation in the euro area in 2021 was 2.6% and will remain close to this level next year, while economic growth – projected at 5.1% – will slow to just over 4%. Analysts warn of great uncertainty due to the steady rise in inflation, but at the same time express confidence in the continued above-average economic growth.

In 2021, the Slovenian economy recovered quickly and above average. In the third quarter, its activity already exceeded the pre-epidemic level and outpaced the recovery rate in the euro area. Growth was driven by private consumption and gross investment, supported by government measures and increasingly favourable labour market conditions. With slightly faster growth in imports compared to exports, international trade, and with it industrial production, flourished throughout the year. Towards the end of the year, economic activity began to slow down, while inflation began to rise more markedly.

For the second year in a row, Slovenia’s relatively high gross government debt was maintained with a high budget deficit. According to the latest December estimate of the Bank of Slovenia, gross government debt will stand at 77.6% of GDP in 2021. According to planned public finance statistics, it will not change significantly in the next two years and will remain below the euro area average. Based on the Bank of Slovenia’s forecast, Slovenia’s GDP growth in 2021 will be 6.7%, and next year, despite slowing down to 4%, it will still be above average. Inflation will also remain high, averaging 1.9% in 2021 despite a 4.9% year-on-year in December, and is projected to rise to 3.8% in 2022. The projected inflationary trend is accompanied by a number of uncertainties, among which the epidemic situation is one of the key factors in future economic growth and inflation.

Epidemic and health conditions also significantly shaped the sentiment in capital markets. In the second half of the year, financial market participants paid increasing attention to persistently high inflation and speculated on how central banks would respond. At the beginning of the year, the positive sentiment was reinforced by the new US administration. The required yields on government bonds began to rise relatively quickly due to speculation that the US Federal Reserve (FED) would.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

start reducing bond purchases. The adverse effect of rising interest rates was repeatedly highlighted by the European Central Bank (ECB), which committed itself to accelerated bond purchases in February. In July, it announced a new monetary strategy with a symmetrical 2% inflation target and consolidated its commitment to meeting it. At the end of the year, the two central banks officially announced that they would start reducing bond purchases, and FED analysts already announced a twofold increase in its key interest rate by 2022.

Bond markets recorded relatively large year-on-year fluctuations. The required yield on a 10-year German government bond fell from a high of close to –0.10% in May and October to –0.50% in August and –0.39% in December, ending the year at –0.18%, which is 0.39 percentage point more than at the beginning.

of the year. The yield on the similar Slovenian government bond reached 0.41% at the year-end, which is 0.58 percentage point more than at the beginning of the year. Government and corporate bond spreads remained virtually unchanged for most of the year, but grew slightly upon the latest wave of infections due to a new coronavirus variant.

For the stock markets of developed economies, the year 2021 was extremely good. New highs were reached by some of the most well-known stock indices, such as the US S&P and the German DAX. The former recorded 27.2% growth and the latter 15.8% on an annual basis. The Slovenian SBITOP index recorded accelerated growth and ranked among the most profitable at 39.8%. Emerging market indices fared worse on average, including China’s Hang Seng, which even recorded a 14.1% loss.

7.2 Environmental impact on the Triglav Group’s operations

Premium growth was driven by favourable economic trends, while the challenging market situation continued, as did the aggressive price competition characteristic of insurance markets. Zavarovalnica Triglav and its subsidiaries are increasing the flexibility of their operations and managing the demanding market situation through their marketing, sales and pricing policies, by launching new products and redesigning existing ones, through the digitalisation and upgrading of business processes and by taking measures to improve underwriting results. See Section 11 Development and sales activities for more details.

The above-average return on capital markets in 2021 resulted from a strong economic recovery following the first responses to the COVID-19 pandemic. The European asset management market recorded high net inflows, while money market funds recorded net outflows. See Section 7.11 Asset management for more information.

The unfavourable situation continued in the financial markets due to low interest rates and resulted in lower rates of return on investment. In terms of extent and impact of major CAT events on the Group’s business results, 2021 was more favourable than the year before. The effects of major CAT events reached a total estimated value of 23.6 million euros. In Slovenia, frost and storms in April as well as hail and flood storms in August and September led to EUR 15.3 million in claims, while in North Macedonia hailstorms resulted in EUR 150,000 in claims. It is estimated that Triglav Group incurred EUR 8.2 million in reinsurance claims due to frost, hailstorms and floods in certain European countries, China and India. Profit was also positively affected by the lower claim frequency in some insurance classes as a result of the COVID-19 pandemic.

7.3 Global insurance market

The global insurance market collected USD 6.3 trillion in written premium in 2020. According to Swiss Re reinsurance company, written premium fell by 1.3% in real terms (nominally it remained at last year’s level), with non-life insurance premium rising by 1.5% in real terms and life insurance premium declining by 4.4%. The US, which remained the market leader, accounted for 44.6% of total global premium and reached a low, 0.7% growth. The largest drop in written premium, 5.7%, was recorded by the advanced markets of Europe, which contribute 24.5% of global premium (compared to 25.3% in 2020). The countries of Middle East and Africa represent 1.7% of the global insurance market, recording a 5.2% decline in premium volume. The premium of developing countries of Europe and Central Asia, including Slovenia, remained at last year’s level, while maintaining a 1.3% share of the global insurance market. The countries of Asia (Pacific) recorded a 0.3% decline in premium volume but increased their share in the global.

Insurance market by 0.5 percentage point to 27.9%. Advanced markets account for 81.4% of global premium (a 1.8% drop in premium volume) and the rest is contributed by emerging markets (0.8% premium growth). Swiss Re estimates that the economic recovery and greater risk awareness will drive demand for insurance and affect global premium growth. In 2021, global premium is expected to grow by 3.3%, with life insurance premium rising by 3.8% and non-life insurance premium by 2.8%. According to forecasts, premium growth will be slightly higher in 2022 and will reach 3.9% growth. Emerging markets will outperform advanced markets in both years, mainly due to China.

Global premium growth in 2020, estimates for 2021 and forecasts for 2022 (in %)

Total written premium Non-life insurance Life insurance
2020 2021 estimate 2022 forecast 2020 2021 estimate 2022 forecast
Advanced markets -1.8 2.7 3.0 1.5 2.2 2.8
Emerging markets 0.8 5.6 7.4 1.4 5.8 8.2
World -1.3 3.3 3.9 1.5 2.8 3.7

Source: Swiss RE, SIGMA 3/2021

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7.4 Operations of the Triglav Group in the Adria region (South-East Europe)

7.4.1 South-East Europe

The Triglav Group sells insurance in seven insurance markets in six countries: Slovenia, Croatia, Serbia, Montenegro, Bosnia and Herzegovina, and North Macedonia. The Group operates in the wider international environment through partnerships with foreign insurance brokerage and agency companies as well as with reinsurers.

The Slovenian insurance market, where Zavarovalnica Triglav and the specialised insurers Triglav, Zdravstvena zavarovalnica and Triglav, pokojninska družba are active, is well developed. Other insurance markets in the Adria region remain relatively underdeveloped but with great potential for growth. They continue to be dominated by motor vehicle insurance. Pozavarovalnica Triglav Re operates throughout the region and in the wider international environment.

As a consequence of the moderate or significant economic growth, all insurance markets also grew. The North Macedonian and Croatian markets recorded the highest relative premium growth. The Serbian insurance market and the market of Bosnia and Herzegovina strengthened significantly, whereas lower growth was recorded by the Montenegrin and Slovenian insurance markets.

Main macroeconomic indicators for 2021 by Triglav group insurance market and in the EU


Indicator

Country Population (in million) GDP growth (estimate in %) 2021 GDP (estimate in USD million) 2021 GDP per capita (estimate in USD) 2021 inflation rate (estimate in %) 2021 unemployment rate (estimate in %)
Slovenia 2.1 6.3 60.9 28,939 1.9* 4.5
Croatia 4.0 6.3 63.4 15,808 2.0 8.4
Serbia 6.9 6.5 60.7 8,794 3.0 9.3
Montenegro 0.6 7.0 5.5 8,838 2.0 14.8**
Bosnia and Herzegovina 3.3 2.8 21.7 6,648 1.8 15.8
North Macedonia 2.1 4.0 13.9 6,712 3.1 15.9
European Union 445.5 5.1 17,078.4 48,305 2.4 n/a

Source: International Monetary Fund (IMF), World Economic Outlook, October 2021, * Statistical Office of the Republic of Slovenia ** Agency for Statistics of Montenegro (Q3 2021)

Market shares and market position of the Triglav Group insurance companies in 2021

Market Market share Market share trend Ranked in 2021 Ranked in 2020
Slovenia 38.6% ↑ + 2.1-percentage point 1 1
Croatia 5.6% ↑ + 0.3-percentage point 7 8
Serbia* 7.3% ↑ + 0.4-percentage point 5 5
Montenegro 39.0% ↑ + 0.3-percentage point 1 1
Bosnia and Herzegovina 8.6% ● 0.0-percentage point 4 4
- Federation of BiH 9.6% ↓ - 0.1-percentage point 5 5
- Republic of Srpska 6.6% ↑ + 0.4-percentage point 7 7
North Macedonia 13.2% ↑ + 0.3-percentage point 1 1
  • Data for January–September 2021

** Including the market shares of Triglav Osiguranje, Banja Luka and the branch of Triglav Osiguranje, Sarajevo in Banja Luka.

Presented below are the characteristics of individual markets and the market position of Group members. The Group maintained its dominant market position in Slovenia, Montenegro and North Macedonia. It not only increased its market share in all markets (with the exception of the Federation of Bosnia and Herzegovina), but also the volume of premium written in all markets. More information is provided below and in Section 7.5 Gross written insurance, coinsurance and reinsurance premiums.

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38.6% market share of the Triglav Group

1st place Slovenia

Premium as percentage in GDP

5.6 %

Premium per capita

(data for 2020)

1,226 EUR

Insurance market growth index in 2021

102.5

7.4.1.1 Slovenian insurance market

Although relatively small, the Slovenian insurance market is well developed. On a global scale, in 2020 Slovenia ranked 27th by premium per capita (three ranks higher than the preceding year) and 28th by insurance penetration (premium as percentage in GDP), which is a rank higher than the year before. The Slovenian insurance market again ranked 54th by written premium, accounting for 0.05% of the global insurance market and 0.9% of the largest European insurance market – UK (Swiss Re data for 2020).

Premium per capita and market penetration for Slovenia and some other European countries in 2020

Premium per capita Insurance penetration
(in EUR) World rank (% of GDP) World rank
Slovenia * 1,226 27 5.6% 28
Croatia 349 46 2.9% 44
Serbia 135 62 2.0% 63
Switzerland 6,329 4 8.4% 15
United Kingdom 3,962 12 11.1% 7
Austria 2,025 24 4.8% 32
Czech Republic 592 35 2.9% 45
Poland 358 45 2.6% 47
Turkey 112 66 1.5% 72
European Union 2,046 - 6.9% -
Euro area 2,386 - 7.2% -

Source: Swiss RE, SIGMA 3/2021

  • Data for Slovenia: Slovenian Insurance Association (SZZ)

In 2020, the average premium per capita in Slovenia increased to EUR 1,226, reaching its peak value since 2007. Premium as percentage of GDP increased to 5.6% (compared to 5.2% in 2019).

A total of 13 insurance companies, four foreign branches and two reinsurance companies were active in the Slovenian insurance market in 2021, all members of the Slovenian Insurance Association (hereinafter: the SZZ). As of 1 January 2021, SOP insurer is no longer a member of the SZZ, while AVRIO zavarovalnica obrtnikov in podjetje d.d. has become its new member. In October 2021, Prva osebna zavarovalnica transferred part of its activities (supplemental pension insurance and pension annuities) to the newly established Prva pokojninska družba d.d.

There were eight composite and nine specialised insurers (life, health and non-life insurance) operating in Slovenia, not taking into account the direct insurance business of insurers from other EU Member States (FOS). Even though their share is growing, it is still negligible.

Source: Slovenian Insurance Association (SZZ)

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The insurance companies recorded gross written insurance, coinsurance and reinsurance premiums of EUR 2.7 billion, up by 2.5% relative to 2020. Non-life insurance premium achieved a 3.1% growth and a 73.8% share. Other damage to property insurance and comprehensive car insurance contributed the most to the increase in non-life insurance premium. Life insurance premium increased.

by 0.9%, with unit-linked life insurance recording high growth and capital redemption insurance experiencing a steep decline. Health insurance premium, which is taken into account in non-life insurance premium, was 1.5% lower than the year before.

The Slovenian insurance market continues to be highly concentrated, with the four largest insurers holding a 75.4% market share. With a 29.8% market share (compared to 27.7% in 2020), Zavarovalnica Triglav is the market leader, followed by Zavarovalnica Sava (a 17.0% market share). The Triglav Group (the parent company, Triglav, Zdravstvena zavarovalnica and Triglav, pokojninska družba) increased its market share by 2.1 percentage points to 38.6% in all insurance segments.

The market shares of insurance companies in Slovenia in 2021

The market shares of the Triglav Group by segment:

  • non-life insurance (excluding health insurance): 45.9% (an increase of 2.3 percentage points);
  • life insurance: 31.9% (an increase of 1.9 percentage points);
  • health insurance: 31.0% (an increase of 0.8 percentage points).

The market shares of Zavarovalnica Triglav by segment:

  • non-life insurance: 30.8% (an increase of 2.2 percentage points);
  • life insurance: 27.0% (an increase of 1.8 percentage points).

The market share of Triglav, Zdravstvena zavarovalnica:

  • health insurance: 30.8% (an increase of 0.9 percentage points).

The market share of Triglav, pokojninska družba:

  • supplemental voluntary pension insurance (SVPI): 19.3% (the dominant position).

Source:

Slovenian Insurance Association (SZZ)

Market Shares of Insurance Companies:

Triglav Group 38.6%
Sava Insurance Group 20.3%
Generali 17.0%
Vzajemna 12.1%
Modra za varovalnica 4.9%
Merkur 2.1%
Other insurance companies 5.1%

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Premium as percentage in GDP (data for 2020) 2.9%
Market share of the Triglav Group 5.6%
Premium per capita (data for 2020)

7.4.1.2 Croatia

According to the International Monetary Fund (IMF), Croatia achieved 6.3% GDP growth in 2021. The unemployment rate is estimated at 8.4%, and inflation rose to 2.0% in line with global trends.

Tourism returned to the pre-pandemic level of successful tourist seasons and remained Croatia’s main strategic guideline and foundation of its economic success. Key challenges for maintaining economic growth in the future will include managing public spending, supporting investment, and fostering the business climate.

Through the Recovery and Resilience Facility, Croatia received EUR 6.3 billion in grants from the European Union, representing 12% of its GDP. Croatia’s accession to the euro area will remain the goal until the beginning of 2023, and the transition to the euro will also require adjustments from the private sector and financial institutions.

Insurance market

A total of 15 insurance companies (nine composite, four non-life, and two life insurers), one fewer than the year before, were active in the Croatian market, as the whole portfolio of Izvor osiguranje was transferred to Generali osiguranje. Total written premium grew by 11.9% and reached HRK 11.7 billion (EUR 1.6 billion). Non-life insurance premium increased by 12.7% and life insurance premium by 9.4%. In total written premium, non-life insurance premium increased to 75.3% (compared to 74.7% in 2020), while life insurance accounted for the rest.

Market concentration continued to be high, with the top three insurers controlling 47% of the market. With a 24.3% market share, Croatia osiguranje maintained its dominant position (1.5 percentage points less than in the preceding year). By increasing its market share by 0.3 percentage points to 5.6%, Triglav Osiguranje, Zagreb ranked seventh (a rank higher than the year before). Its premium growth stood at 19%, which is 7.2 percentage points more than the growth of the Croatian insurance market.

Source: Swiss RE, SIGMA 3/2021, Croatian Insurance Bureau

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Premium as percentage in GDP (data for 2020) 2.0 %
Market share of the Triglav Group 7.3%
Premium per capita (data for 2020)

Insurance market growth index in Q1-3 2021

135 EUR

109.7

5th place

Serbia

Source: Swiss RE, SIGMA 3/2021, National Bank of Serbia

7.4.1.3 Serbia

The Serbian economy recovered rapidly due to a recovery in private consumption, investment growth and a new package of fiscal stimulus. According to forecasts, Serbia recorded a 6.5% GDP growth in 2021, the inflation rate rose to 3.0% and the unemployment rate fell to 9.3%.

The government’s priorities remain to reduce public debt relative to GDP, increase public investment in infrastructure and privatise state-owned enterprises. It is also necessary to address the structural problems of the labour market and the tax system in order to realise the country’s further growth potential.

Following the fulfillment of technical preconditions, the fourth thematic cluster of negotiations with the European Union was opened in December, marking the first move in two years. At the end of December, Serbia signed an additional six agreements with North Macedonia and Albania on the way to establishing a zone of free movement of people, goods and services, i.e. Open Balkan.

Insurance market

The Serbian insurance market was characterised by high market concentration, where 16 insurance companies were active (six composite, six non-life and four life insurers). The top three insurers (Dunav, Generali Osiguranje and DDOR) control 58% of the market. Total written premium increased by 9.7% in the first nine months of 2021 to RSD 88.6 billion (EUR 753 million). Non-life insurance premium recorded a 10.6% growth, while life insurance premium grew by 6.8%. In total written premium, non-life insurance accounted for the bulk (78.2%).

Triglav Osiguranje, Belgrade increased its market share to 7.3% (compared to 6.9% in Q1-3 2020) and maintained its fifth place. Its growth was higher than the Serbian insurance market growth by 7.1 percentage points.

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Premium as percentage in GDP (data for 2020) 2.2 %
Market share of the Triglav Group 39.0%
Premium per capita (data for 2020)

7.4.1.4 Montenegro

According to estimates, Montenegro recorded a 7.0% growth in GDP, driven by growth in industrial production, retail and exports of goods, and the revival of the extremely important tourism sector. The inflation rate rose to 2.0% due to global economic developments.

Investments in one of Montenegro’s main development goals will continue, i.e. the construction of the Bar–Boljare motorway. An additional EUR 460 million will be invested in the project between 2022 and 2024, and the European Bank for Reconstruction and Development (EBRD) also expressed its willingness to support the financing.

Public debt and budget deficits are declining but remain high, which limits fiscal policy. In the accession process to the European Union, Montenegro fulfilled a great deal of requirements and opened all negotiating chapters, but improvements in the rule of law will be crucial in the future.

Insurance market

A total of nine insurance companies were active in the Montenegrin insurance market in 2021 – five non-life insurers and four life insurers, which together collected EUR 98.8 million in written premium, up by 5.5% relative to the preceding year. Non-life and life insurance premiums increased by 6.6% and 1.5% respectively. In total written premium, non-life insurance accounted for the bulk (79.7%).

The Triglav Group operates on the Montenegrin market with the companies Lovćen Osiguranje and its subsidiary Lovćen životna osiguranja. The Group maintained its first place in the market and achieved a 39.0% market share (compared to 38.7% in 2020). Lovćen Osiguranje is followed by Sava Osiguranje and Grawe (non-life and life insurance together) with a 14.6% and 14.3% market share respectively. The Group achieved 6.4% premium growth, which is 0.9 percentage point more than the growth of the Montenegrin insurance market.

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Premium as percentage in GDP (data for 2020) 2.3%
Market share of the Triglav Group 8.6%
Premium per capita (data for 2020)

7.4.1.5 Bosnia and Herzegovina

The second year of the COVID-19 pandemic was relatively unfavourable for Bosnia and Herzegovina, as vaccination was slow and difficult due to a vaccine shortage, and the country was also hit by forest fires and devastating floods. Its GDP is projected to grow by 2.8%, the negative inflation rate rose to 1.8% in the preceding year, and the unemployment rate remained high at 15.8%.

Bosnia and Herzegovina’s economic priorities include accelerating integration into the European Union, strengthening the fiscal system, reforming public administration, becoming a member of the World Trade Organization and promoting a dynamic and competitive private sector.

In August 2021, the International Monetary Fund approved a loan of EUR 300 million. To achieve further economic growth, it will be necessary to foster a business environment conducive to private investment, supporting small and medium-sized enterprises, and enabling the growth of large enterprises with important jobs.

Insurance market

A total of 25 insurance companies were active on the very small but highly competitive insurance market of Bosnia and Herzegovina, of which 11 were domiciled in the Federation of BiH and 14 in Republika Srpska, including branches. The insurance companies operating in the insurance market of Bosnia and Herzegovina as a whole collected BAM 817 million (EUR 418 million) in written premium, up by 8% relative to the year before. Premium written in the Federation of BiH grew by 7.9% and in Republika Srpska by 8.3%. In total written premium, non-life insurance premium accounted for 78.8%, slightly less than in the preceding year (79.3%).

In the Federation of BiH, the Agram corporate group (Adriatic osiguranje and Euroherc) remained the market leader with a 22.0% market share in 2021. Triglav Osiguranje, Sarajevo reached a 9.6% market share (compared to 9.7% in 2020) and maintained its fifth place.

Holding a 13.8% market share, Grawe osiguranje was the market leader in Republika Srpska. With a 4.5% market share, which was 0.2 percentage point less than the year before, Triglav Osiguranje, Banja Luka ranked eighth (ninth in 2020). The branch of Triglav Osiguranje, Sarajevo, which sells only life insurance, increased its market share to 2.1% (compared to 1.4% in 2020).

The Group maintained its 8.6% market share and fourth place in Bosnia and Herzegovina, achieving 8.6% premium growth, which is 0.6 percentage point more than the growth of the insurance market.

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Premium as percentage in GDP

(data for 2020)

1.5% 13.2%

market share of the Triglav Group

Premium per capita

(data for 2020)

79 EUR

Insurance market growth index in 2021

115.5

1st place

North Macedonia

Source: Insurance Supervision Agency of North Macedonia

7.4.1.6 North Macedonia

The economic situation in North Macedonia is normalising. The economy grew by 4.0% in 2021, the inflation rate rose to 3.1% and the unemployment rate fell slightly to 15.9% due to the improved economic situation.

Deep-rooted structural problems, issues faced by the automobile industry worldwide and weak state support are challenges that need to be overcome to ensure faster recovery. Future growth will depend primarily on the effective implementation of structural reforms to increase productivity and competitiveness, and investment in the green and digital transformation.

North Macedonia is constantly striving for regional integration, and the normalisation of relations with Bulgaria is crucial for the next step in the accession negotiations with the European Union. At the end of 2021, North Macedonia signed six agreements with Serbia and Albania to establish a zone of free movement of people, goods and services, i.e. Open Balkan.

Insurance market

A total of 16 insurance companies were active in the North Macedonian insurance market as at the 2021 year-end (11 non-life insurers and 5 life insurers), of which Osiguruvanje Makedonija also holds a licence to conduct reinsurance business. The insurance companies booked MKD 11.6 billion (EUR 189 million) in written premium, or 15.5% more than the year before. Non-life insurance premium, representing 82.8% of total written premium, grew by 15.6% and life insurance premium by 15.0%. The largest insurers booked 43% of total written premium. Market concentration was particularly high in the life insurance segment, with Croatia život and Grawe život controlling 60% of the market.

The Triglav Group operates with two companies on the Macedonian market. Holding an 11.5% market share (0.8 percentage point less than in 2020), Triglav Osiguruvanje, Skopje continues to remain the leader in the North Macedonian insurance market. The insurer specialises in non-life insurance, holding a 13.8% market share (compared to 14.8% in 2020). In this insurance segment, it is followed by Eurolink with an 11.7% market share and Uniqa with a 10.6% market share. Triglav Osiguranje Život, Skopje increased its market share in the life insurance market by 6.3 percentage points. Both insurers taken together held a 13.2% market share, up by 0.3 percentage point compared to the year before. They achieved 18.3% premium growth, which is 2.8 percentage points more than the growth of the Macedonian market.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

7.5 Gross written insurance, coinsurance and reinsurance premiums

The Group’s total revenue amounted to 1,455.1 million, an increase of 10% relative to the previous year. In addition to gross written premium, which accounts for the bulk (93%) of total revenue, it is composed of other insurance income in the amount of EUR 48.8 million (index 119) and other income in the amount of EUR 53.3 million (index 122).

The Triglav Group continued to record high premium growth resulting in EUR 1,353.0 million in consolidated gross written insurance, coinsurance and reinsurance premiums, up by 10% relative to the year before. Total written premium increased in all insurance segments:

  • non-life insurance: EUR 904.5 million (index 112),
  • life and pension insurance: EUR 250.2 million (index 108),
  • health insurance: EUR 198.3 million (index 101).

The proportion of non-life insurance premium in total consolidated gross written premium increased, whereas the proportions of life insurance premium and pension and health insurance premium decreased:

  • non-life insurance: a 66.9% share (vs. 65.4% in 2020),
  • life and pension insurance: an 18.5% share (vs. 18.7% in 2020),
  • health insurance: a 14.7% share (vs. 15.9% in 2020).

The structure of consolidated insurance, coinsurance and reinsurance premiums of the Triglav Group by segment

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Non-life: 66.9%

Life and pensions: 18.5%

Health: 14.7%

The Group continues to increase the share of insurance premium written in markets outside Slovenia, which again grew by 0.8 percentage points compared to the year before. A total of 66.8% of consolidated gross written premium was earned in the Slovenian insurance market, while 19.0% of the premium was charged in markets outside Slovenia. International reinsurance premium accounted for 14.3%.

The structure of consolidated insurance, coinsurance and reinsurance premiums of the Triglav Group by market

Slovenia 66.8%
Croatia 6.4%
Serbia 5.1%
Montenegro 2.9%
Bosnia and Herzegovina 2.7%
North Macedonia 1.8%
International insurance and reinsurance 14.3%

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Consolidated gross written insurance, coinsurance and reinsurance premiums of the Triglav Group by market

Country Gross written premium Index Share 2021 2020 2019 2021/2020 2020/2019
Slovenia 903,429,648 104 66.8% 872,398,259 860,025,699 101 70.7% 72.6%
Croatia 86,805,041 119 6.4% 72,871,040 65,827,865 111 5.9% 5.6%
Serbia 69,274,521 114 5.1% 60,770,184 58,052,569 105 4.9% 4.9%
Montenegro 38,578,564 106 2.9% 36,249,030 36,627,953 99 2.9% 3.1%
Bosnia and Herzegovina 37,189,884 112 2.7% 33,220,348 30,460,993 109 2.7% 2.6%
North Macedonia 24,847,107 118 1.8% 20,976,376 23,738,156 88 1.7% 2.0%
International insurance and reinsurance* 192,850,785 140 14.3% 137,290,128 109,440,872 125 11.1% 9.2%
Total 1,352,975,550 110 100.0% 1,233,775,365 1,184,174,107 104 100.0% 100.0%
  • Premium written outside the Adria region, collected according to the principle of free movement of services (FOS), and inward reinsurance premium.

Premium growth was recorded in all insurance markets; in the Slovenian market, premium grew by 4%, in other markets in the Adria region outside Slovenia by 15% and in the international market by 40%. The Group insurance companies (excluding Pozavarovalnica Triglav Re) earned EUR 1,285.2 million in non-consolidated gross written premium, up by 10% relative to the preceding year.

Non-consolidated gross written premium of retail clients amounted to EUR 781.5 million, up by 5%. Its share in total written premium was 60.8%, down by 2.8 percentage points relative to the year before. The rest, 39.2%, was accounted for by corporate clients’ written premium, which reached

EUR 50 3.7 million, up by 18% relative to the preceding year.

1. The structure of non-consolidated gross written insurance, coinsurance and reinsurance premiums in 2021 of the Triglav Group (excluding Pozavarovalnica Triglav Re) by policyholder type

Corporate clients: 39.2%
Retail clients: 60.8%

In terms of sales channels, the Group increased the share of non-consolidated gross written premium, which was collected via own sales channels (agents, sales clerks, own points of sale, online and other own sales channels). This premium amounted to EUR 819.5 million, which is 1.2 percentage points higher than the year before, and represented 63.8% of total written premium. The remaining share (36.2%) of gross written premium of EUR 465.7 million was collected via external sales channels (insurance agency and brokerage companies, banks, post offices and roadworthiness test providers).

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Non-consolidated gross written insurance, coinsurance and reinsurance premiums in 2021 by sales channel of the Triglav Group (excluding Pozavarovalnica Triglav Re)

Insurance company Non-life Life and pensions Total Index Non-life Index Life and pensions Index Total 2021 Share
Zavarovalnica Triglav* 606,012,099 188,834,407 794,846,506 111 108 111 61.8%
Triglav, Zdravstvena zavarovalnica 199,383,889 1,505 199,385,394 101 0 101 15.5%
Triglav, pokojninska družba 34,198,642 34,198,642 0 104 104 2.7%
Triglav Osiguranje, Zagreb 78,679,653 8,126,021 86,805,674 121 102 119 6.8%
Triglav Osiguranje, Sarajevo 17,202,096 14,149,277 31,351,373 103 130 114 2.4%
Lovćen Osiguranje, Podgorica 33,949,652 33,949,652 106 0 106 2.6%
Triglav Osiguranje, Belgrade 62,704,801 6,570,254 69,275,055 115 103 114 5.4%
Triglav Osiguranje, Banja Luka 5,891,730 5,891,730 103 0 103 0.5%
Triglav Osiguruvanje, Skopje 21,629,084 21,629,084 108 0 108 1.7%
Lovćen životna osiguranja, Podgorica 4,628,912 4,628,912 0 108 108 0.4%
Triglav Osiguruvanje Život, Skopje 3,236,126 3,236,126 0 316 316 0.3%
Total 1,025,453,004 259,745,144 1,285,198,148 110 109 110 100.0%
Pozavarovalnica Triglav Re 202,282,034 202,282,034 112 0 112
Consolidation eliminations -124,920,433 -9,584,199 -134,504,632 110 136 112
Total consolidated 1,102,814,605 250,160,945 1,352,975,550 110 108 110

Sales Channels

Roadworthiness test providers 30.0%
Banks and post offices 32.2%
Other sales channels 27.8%
Insurance brokerage companies 25.2%
Own points of sale 29.3%
Insurance agency companies 31.1%
Sales clerks and insurance intermediaries 1.1%
Insurance agents 2.4%
2.2%
1.3%
3.2%
2.2%
3.4%
2.9%
2.7%
2.9%
  • The data already include pre-consolidation adjustments.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

7.5.1 Non-life insurance

In the non-life insurance segment, the Group’s insurance companies charged EUR 1,025.5 million in non-consolidated written premium, a 10% increase compared to the preceding year. Growth was achieved in all insurance groups, except in the accident insurance group.

With a 25.9% share, motor vehicle insurance remained the largest insurance group in total written premium. At EUR 332.6 million, premium increased by 1%, whereas its share decreased by 2.2 percentage points. A total of EUR 177.2 million was generated in motor vehicle liability insurance, up by 1% relative to the preceding year. Most insurance companies increased their written premium volume, except for Triglav Osiguranje, Belgrade and Triglav Osiguranje, Banja Luka. High, 12% growth in written premium was recorded by

Triglav Osiguranje, Skopje, primarily due to a higher number of concluded insurance contracts by both retail and corporate clients. The 18% decline in premium written by the Serbian insurance company was mainly a result of its strategic decision to maintain the portfolio’s profitability through a selective choice of risks. At Triglav Osiguranje, Banja Luka, the lower number of concluded insurance contracts resulted in lower written premium.

Comprehensive car insurance premium totaled EUR 155.4 million, up by 1% compared to the year before. The increase in premium was recorded by all insurance companies, except Lovćen Osiguranje, Podgorica, which recorded a loss of premium of some major policyholders, and Triglav Osiguranje, Zagreb due to a loss of premium on fronting and rent-a-car policies. The highest growth (15%) was achieved by Triglav Osiguranje, Banja Luka, predominantly by increasing the number of insurance policies taken out and acquiring a major policyholder – a car dealer. Zavarovalnica Triglav achieved a 1% premium growth and represented 83% of total written premium.

Real property insurance premium (real and natural disaster insurance and other damage to property insurance) grew by 23% to EUR 293.1 million. Its share in total written premium rose to 22.8%. A 31% premium growth was recorded in other damage to property insurance and a 7% premium growth in real and natural disaster insurance. By attracting new policyholders and increasing the scope of insurance coverage with existing policyholders, good results were achieved by Triglav Osiguranje, Belgrade (index 173), Triglav Osiguranje, Zagreb (index 150) and Zavarovalnica Triglav (index 120). The Croatian insurer recorded high premium growth mainly in animal insurance and crop insurance. The volume of the latter was also increased by the Serbian insurance company, which achieved a significant improvement due to the insurance of a major infrastructure project. The parent company has a 77% share in total written premium and recorded high premium growth in combined non-life insurance, computer and cyber insurance, and construction insurance.

In health insurance, EUR 208.3 million was collected in premium, up by 2%. The bulk (EUR 199.4 million) of premium was written by Triglav, Zdravstvena zavarovalnica, which recorded a 1% increase. Supplemental health insurance accounts for the majority of premium written by this insurance company, while high growth was also recorded by complementary health insurance as a result of effective marketing. Furthermore, by acquiring new policyholders, especially corporate clients, high growth was achieved by Triglav Osiguranje, Belgrade, Triglav Osiguruvanje, Skopje, Triglav Osiguranje, Zagreb and Triglav Osiguranje, Sarajevo.

In general liability insurance, the Group booked EUR 54.2 million in written premium, up by 12% relative to the year before. Zavarovalnica Triglav, accounting for 79% of total written premium, saw 11% growth. This increase was predominantly the result of high premium growth in product liability insurance, directors and officers liability insurance and freight forwarder liability insurance in international traffic. Furthermore, by acquiring new policyholders, high growth was recorded by Lovćen Osiguranje, Podgorica, Triglav Osiguranje, Zagreb and Triglav Osiguranje, Belgrade.

Accident insurance premium amounted to EUR 37.8 million, down by 1% compared to the preceding year (representing 2.9% of total written premium). Lower premium volume was recorded by Triglav Osiguruvanje, Skopje (non-renewal of policies or their renewal with a lower sum insured because insurance no longer covers the risk of death due to legislative changes), Triglav Osiguranje, Sarajevo (a decline in group accident insurance premium of some major policyholders) and Zavarovalnica Triglav (a decrease in premium of accident insurance for guests and tourists due to the COVID-19).

pandemic, accident insurance for consumers

and subscribers due to the termination of cooperation with a major policyholder and a lower premium for the largest insurance subclasses, i.e. group accident insurance and AO-plus insurance. Other insurance companies saw an increase in written premium.

Credit insurance premium amounted to EUR 30.2 million, up by 19% compared to the year before (representing 2.3% of total written premium). Zavarovalnica Triglav’s written premium, which accounted for 72% of total written premium, grew by 14%. The main reasons for such favorable trend are mainly the high growth of commodity credit insurance premium due to the acquisition of new policyholders and the increase in consumer credit insurance premium due to extremely favorable interest rates on housing loans, which led to higher demand for this insurance. High growth in credit insurance premium is also characteristic of most other insurance companies, the highest being recorded by Lovćen Osiguranje, Podgorica (high premium for new consumer credit insurance) and Triglav Osiguranje, Sarajevo (acquisition of new policyholders).

Premium from other non-life insurance, accounting for 5.4% of total written premium, increased by 32% to EUR 69.2 million. With the exception of Lovćen Osiguranje, Podgorica, all other insurance companies significantly increased the volume of written premium. The most successful was Zavarovalnica Triglav, followed by Triglav Osiguranje, Banja Luka, Triglav Osiguruvanje, Skopje and Triglav Osiguranje, Zagreb. The parent company recorded high premium growth in marine insurance (high growth of international comprehensive marine insurance), goods in transit insurance (fronting insurance premium growth in international transport insurance) and aircraft insurance (premium growth resulting from effective cooperation with an agent). At Triglav Osiguranje, Banja Luka, high growth resulted from higher assistance insurance premium, while at Triglav Osiguruvanje, Skopje high premium growth was seen in goods in transit insurance by acquiring major policyholders and expanding the scope of insurance coverage with existing policyholders. At Triglav Osiguranje, Zagreb, significant premium growth was recorded in marine insurance (acquisition of major policyholders) and aircraft insurance (drone insurance).

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

7.5.2 Life and pension insurance

Favourable premium trends were recorded in the Group’s life and pension insurance segment. Non-consolidated gross written premium totalled EUR 259.7 million, a 9% increase relative to the preceding year. Life and pension insurance represented 20.2% of total gross written premium, down by 0.1 percentage point compared to 2020.

Life insurance premium (traditional life, annuity, pension annuity and voluntary pension insurance) grew by 5% to EUR 112.3 million, representing 43.2% in the life and pension insurance group. Strong premium growth was seen in Triglav Osiguruvanje Život, Skopje (effective sales via banks and the sale of new group insurance in the event of death caused by an illness), Triglav Osiguranje, Sarajevo (effective sales via the bank sales channel) and Lovćen životna osiguranja, Podgorica (premium growth of group credit life insurance). Zavarovalnica Triglav’s written premium, which represents 71% of this group, remained at the level of the preceding year (index 100).

The premium generated by unit-linked life insurance (life

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Insurance linked to the units of investment funds rose by 13% to EUR 127.2 million. This insurance class accounted for 49.0% of total written life and pension insurance premium. Zav arovalnica Triglav achieved 17% growth as a result of effective sales via own sales network and banks, while Triglav Osiguranje, Zagreb recorded 10% growth due to increased sales via own agency and payments due to surrenders and maturities. A high increase was recorded at Triglav Osiguruvanje Život, Skopje. Moreover, a higher volume of written premium (index 104) was achieved by Triglav, pokojninska družba, mainly due to higher premium payments into life cycle guarantee funds.

In capital redemption insurance, written premium totaled EUR 20.3 million, an 8% increase relative to the year before. Its share in the life and pension insurance group was 7.8%. The growth stemmed from higher regular premium payments and transfers of supplemental voluntary pension insurance assets from other insurance companies.

Non-consolidated gross written insurance, coinsurance and reinsurance premiums of the Triglav Group insurance companies (excluding Pozavarovalnica Triglav Re) by insurance class

Insurance class Gross written premium 2021 Gross written premium 2020 Gross written premium 2019 Index 2021/2020 Index 2020/2019 Share 2021
Accident insurance 37,801,508 38,181,300 40,143,471 99 95 2.9%
Health insurance 208,329,989 204,060,344 184,488,230 102 111 16.2%
Comprehensive car insurance 155,404,424 153,459,390 150,648,365 101 102 12.1%
Real property insurance 293,121,568 237,408,204 213,086,928 123 111 22.8%
Motor liability insurance 177,177,660 175,732,026 174,254,220 101 101 13.8%
General liability insurance 54,208,387 48,408,488 48,981,728 112 99 4.2%
Credit insurance 30,194,983 25,453,099 29,437,207 119 86 2.3%
Other non-life insurance 69,214,485 52,465,305 49,014,062 132 107 5.4%
Non-life insurance 1,025,453,004 935,168,156 890,054,211 110 105 79.8%
Life insurance 112,261,447 106,799,922 103,963,662 105 103 8.7%
Unit-linked life insurance 127,167,633 112,206,228 116,014,370 113 97 9.9%
Capital redemption insurance* 20,316,064 18,880,523 17,655,904 108 107 1.6%
Life and pension insurance 259,745,144 237,886,673 237,633,936 109 100 20.2%
Total 1,285,198,148 1,173,054,829 1,127,688,147 110 104 100.0%

Gross written premium by insurance class

Insurance class Gross written premium 2021 Gross written premium 2020 Gross written premium 2019 Index 2021/2020 Index 2020/2019 Share 2021
Accident insurance 25,235,448 25,696,568 26,948,216 98 95 3.2%
Health insurance 787,154 926,557 728,634 85 127 0.1%
Comprehensive car insurance 129,298,413 127,536,357 124,555,111 101 102 16.3%
Real property insurance 225,822,878 188,545,816 171,195,183 120 110 28.4%
Motor liability insurance 109,621,258 106,754,958 102,352,357 103 104 13.8%
General liability insurance 42,719,369 38,619,888 39,134,048 111 99 5.4%
Credit insurance 21,883,871 19,137,654 22,962,440 114 83 2.8%
Other non-life insurance 50,641,101 37,569,379 34,351,972 135 109 6.4%
Non-life insurance 606,009,492 544,787,177 522,227,961 111 104 76.3%
Life insurance 79,238,943 79,466,230 82,300,599 100 97 10.0%
Unit-linked life insurance 88,785,604 76,121,938 79,947,507 117 95 11.2%
Capital redemption insurance 20,316,064 18,880,523 17,655,904 108 107 2.6%
Life and pension insurance 188,340,611 174,468,691 179,904,010 108 97 23.7%
Total 794,350,103 719,255,868 702,131,971 110 102 100.0%

* According to the definition of the Insurance Supervision Agency, premium written by Triglav, pokojninska družba is included in the unit-linked life insurance class.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

7.5.3 Gross written reinsurance premium of Pozavarovalnica Triglav Re

Pozavarovalnica Triglav Re booked a total of EUR 202.3 million in gross written reinsurance premium, up by 12% relative to 2020. It recorded the highest growth in re and natural disaster insurance, goods in transit insurance in transactions outside the Group, general liability insurance and motor vehicle liability insurance in transactions within the Group.

In transactions within and outside the Group, Pozavarovalnica Triglav Re recorded an 11% and 13% premium growth, respectively. Premium growth in transactions outside the Group resulted from organic growth of renewed transactions from the preceding year and the increase in shares in some contracts. The highest premium growth was recorded in the markets of Southeast Asia (Thailand), Central.

Gross claims paid in 2021 by Triglav Group insurance company

Insurance company Non-life Life and pensions Total Index Share
Zavarovalnica Triglav* 252,725,830 156,142,551 408,868,381 98 57.8%
Triglav, Zdravstvena zavarovalnica 157,639,914 157,639,914 110 22.3%
Triglav, pokojninska družba 17,436,165 17,436,165 0 2.5%
Triglav Osiguranje, Zagreb 43,175,810 7,134,797 50,310,607 132 7.1%
Triglav Osiguranje, Belgrade 23,021,290 5,088,264 28,109,554 111 4.0%
Lovćen Osiguranje, Podgorica 14,990,913 14,990,913 108 2.1%
Triglav Osiguranje, Sarajevo 8,796,123 4,421,921 13,218,044 96 1.9%
Triglav Osiguranje, Banja Luka 3,287,553 3,287,553 205 0.5%
Triglav Osiguruvanje, Skopje 9,886,955 9,886,955 103 1.4%
Lovćen životna osiguranje, Podgorica 3,710,611 3,710,611 0 0.5%
Triglav Osiguruvanje Život, Skopje 378,727 378,727 0 0.1%
Total 513,524,388 194,313,036 707,837,424 105 100.0%
Pozavarovalnica Triglav 88,241,310 88,241,310 116
Consolidation eliminations -50,859,510 -8,639,174 -59,498,684 123 125
Total - consolidated 550,906,188 185,673,862 736,580,050 105 106

7.6 Gross claims paid

Consolidated gross claims paid of the Triglav Group in the amount of EUR 736.6 million were 6% higher. They increased in all insurance segments. In the largest segment, i.e. non-life insurance, gross claims paid amounted to EUR 393.3 million, up by 3%. In the health insurance segment, they increased by 10% to EUR 157.7 million. In the life and pension insurance segment, growth was 7%, with claims paid amounting to EUR 185.7 million. Gross claims paid include claim handling expenses less income from collected subrogation receivables.

Non-consolidated gross claims paid of the Group insurance companies (excluding Pozavarovalnica Triglav Re) were also higher, totaling EUR 707.8 million, up by 6% relative to the preceding year. Gross claims paid grew in all insurance companies, except Zavarovalnica Triglav, where they remained at approximately the same level as last year (index 100). The highest growth was recorded at Triglav Osiguranje, Banja Luka (index 205), followed by Triglav Osiguranje Život, Skopje (index 167), Triglav, pokojninska družba (index 139), Triglav Osiguranje, Zagreb (index 131) and Lovćen životna osiguranje (index 118).

  • The data already include pre-consolidation adjustments.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

7.6.1 Non-life insurance

Non-consolidated gross claims paid in non-life insurance amounted to EUR 513.5 million, an increase of 5% compared to the preceding year. Some major CAT events also incurred, which is described in greater detail in Section 7.2 Environmental impact on the Triglav Group’s operations.

The movement of gross claims paid by insurance class is presented below. The increase in claims was characteristic of most insurance classes, with the exception of general liability insurance and credit insurance, which recorded a decline. Gross claims paid in comprehensive car insurance remained at approximately the same level as the year before.

In health insurance, gross claims paid rose by 10% to EUR 163.0 million, representing a 23.0% share in total gross claims paid by the

The majority (EUR 157.6 million) was accounted for by gross claims paid by Triglav, Zdravstvena zavarovalnica. Their 10% growth primarily resulted from the lack of availability of healthcare services due to the pandemic last year. The majority of the remaining insurance companies selling these insurance products also recorded a high growth in gross claims paid. Equalisation scheme expenses declined by 9% to EUR 7.2 million.

Motor Vehicle Liability Insurance

Gross claims paid in motor vehicle liability insurance totalled EUR 96.2 million, a 2% increase relative to the year before. They represented 13.6% of the Group’s total gross claims paid. Growth was recorded by Triglav Osiguranje, Banja Luka, Lovćen Osiguranje, Triglav Osiguranje, Belgrade and Triglav Osiguranje, Zagreb. Claims paid by these insurance companies increased mainly due to a higher number of reported or settled claims, at Triglav Osiguranje, Banja Luka also due to the payment of a large claim. Gross claims paid by the parent company remained at approximately the same level as in 2020 (index 100), while those at other insurance companies fell.

Real Property Insurance

In real property insurance, gross claims paid increased by 7% compared to the preceding year. They amounted to EUR 95.5 million and accounted for 13.5% of total gross claims paid. Insurance companies recorded high growth: growth at Triglav Osiguranje, Zagreb resulted from growth in claim payouts due to earthquakes in 2020 and large payouts in animal insurance; at Triglav Osiguranje, Belgrade, growth was a result of payouts of two large claims due to fire and a higher number of reported claims in other damage to property insurance due to the larger size of the portfolio; at Triglav Osiguranje, Banja Luka, a large claim was paid in fire and natural disaster insurance, while at Lovćen Osiguranje the number of reported claims and the payout of large claims increased. Gross claims paid by the parent company, representing 68% of real property insurance claims, decreased by 4% predominantly due to a lower number of reported claims resulting from major CAT events.

Comprehensive Car Insurance

Gross claims paid in comprehensive car insurance of EUR 92.6 million remained at approximately the same level as the year before (index 100), representing 13.1% of the Group’s total gross claims paid. Due to the smaller number of reported claims, their decline was recorded by the parent company and Triglav Osiguruvanje, Skopje. At the Serbian insurance company, gross claims paid remained at approximately the same level as in the preceding year, while the remaining insurance companies recorded growth due to the payment of large individual claims and higher population mobility.

Accident Insurance

Gross claims paid from accident insurance increased by 10% to EUR 22.7 million. Their growth was mostly influenced by higher amounts of claims at Zavarovalnica Triglav due to larger payments in group and individual accident insurance. Due to the pandemic, the 2020 reviews by medical examiners were postponed to 2021, which led to higher disability payments. Triglav Osiguruvanje, Skopje also saw a high growth in claims resulting from higher payments due to death, and Lovćen Osiguranje due to a significant increase in payments related to accident insurance for pensioners.

General Liability Insurance

Gross claims paid in general liability insurance amounted to EUR 13.3 million, down by 27% compared to the year before. This decrease was primarily a result of a 33% decline in gross claims paid by the parent company due to the payment of a large claim in directors and officers liability insurance and lower payments related to general liability insurance. Gross claims paid by the parent company represented 81% of the Group’s total gross claims paid in this insurance class. The remaining insurance companies recorded growth in gross claims paid.

Gross claims paid from credit insurance...

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decreased by 21% to EUR 4.8 million. Zav arov alnica T ri glav, accounting for the majority of claims in this insurance class (84%), experienced a high decline of 14%. The decline in claims paid by the parent company resulted mainly from lower payments in consumer loan insurance and overdraft insurance due to a smaller number of reported claims. Triglav Osiguranje, Belgrade recorded a significant increase in claims. The 68% decrease was primarily the result of the payment of a large claim in the past year. Triglav Osiguranje, Zagreb recorded 43% lower gross claims paid.

Gross claims paid in other non-life insurance rose by 22% and amounted to EUR 25.3 million. The parent company, which accounts for 79% of other non-life insurance claims, recorded 25% higher gross claims paid. The growth is mainly due to a larger volume of car assistance claims (more claims and rising prices of petroleum products), miscellaneous financial loss insurance (an out-of-court settlement for damage caused in 2017 as a result of business interruption due to fire) and railway insurance. In addition, strong growth was recorded by Triglav Osiguranje, Zagreb (a significant increase in marine insurance claims due to a larger portfolio) and Triglav Osiguruvanje, Skopje (payment of damages based on a court decision related to liability insurance for the use of aircraft).

7.6.2 Life and pension insurance

Non-consolidated gross claims paid in the life and pension insurance group grew by 8% to EUR 194.3 million. Their share in total non-consolidated claims paid increased to 27.5% (2020: 26.8%).

The bulk of total claims paid was accounted for by life insurance (traditional life, annuity, pension annuity and voluntary pension insurance), totalling EUR 119.4 million, up by 7% relative to the preceding year. Triglav Osiguranje, Sarajevo achieved high growth as a result of higher payouts due to surrenders, Triglav Osiguruvanje Život, Skopje as a result of higher payouts due to a significant increase in the portfolio, Triglav Osiguranje, Belgrade as a result of higher payouts due to death related to the COVID-19 pandemic, Lovćen životna osiguranja as a result of higher payments of claims due to death and Triglav Osiguranje, Zagreb as a result of capitalised policies.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

related payouts of mathematical provisions and payouts due to maturity. The 4% growth in gross claims paid by the parent company (a 84% share in total gross claims paid) predominantly resulted from higher payouts due to maturity.

Gross claims paid in unit-linked life insurance rose by 12% to EUR 70.4 million. High growth was recorded by Triglav Osiguranje, Zagreb and Triglav, pokojninska družba. In the Croatian insurance company, the 53% growth was influenced by higher payments due to maturity, while Triglav, pokojninska družba saw a 39% rise due to an increase in retirements and related transfers to annuity funds and due to increased transfers to other pension insurance providers.

The parent company recorded a 4% increase in claims paid, mainly as a result of higher payments due to surrenders and advances.

Gross claims paid in capital redemption

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Insurance (supplemental voluntary pension insurance) decreased by 5%, primarily as a result of lower payouts due to withdrawals from insurance contracts and retirements at the parent company.

Non-consolidated gross claims paid of Triglav Group insurance companies (excluding Pozavarovalnica Triglav Re) by insurance class

Insurance class Gross claims paid Index Share 2021 2020 2019 2021/2020 2020/2019
Accident insurance 22,740,003 110 3.2% 20,727,007 23,673,861 88 3.2%
Health insurance 163,043,285 110 23.0% 147,911,003 143,785,330 103 23.0%
Comprehensive car insurance 92,636,703 100 13.1% 92,882,937 98,799,095 94 13.1%
Real property insurance 95,514,391 107 13.5% 89,057,583 91,798,667 97 13.5%
Motor liability insurance 96,226,864 102 13.6% 94,229,264 95,003,851 99 13.6%
General liability insurance 13,276,964 73 1.9% 18,212,366 17,589,035 104 1.9%
Credit insurance 4,832,669 79 0.7% 6,079,260 6,012,228 101 0.7%
Other non-life insurance 25,253,513 122 3.6% 20,706,410 21,731,247 95 3.6%
Non-life insurance 513,524,392 105 72.5% 489,805,830 498,393,314 98 72.5%
Life insurance 119,439,876 107 16.9% 111,595,230 109,763,192 102 16.9%
Unit-linked life insurance* 70,447,230 112 10.0% 62,944,570 71,885,180 88 10.0%
Capital redemption insurance 4,425,926 95 0.6% 4,656,031 5,050,338 92 0.6%
Life and pension insurance 194,313,032 108 27.5% 179,195,831 186,698,710 96 27.5%
Total 707,837,424 106 100.0% 669,001,661 685,092,024 98 100.0%

Gross claims paid of Zavarovalnica Triglav by insurance class

Insurance class Gross claims paid Index Share 2021 2020 2019 2021/2020 2020/2019
Accident insurance 12,755,919 113 3.1% 11,259,216 13,732,622 82 3.1%
Health insurance 232,436 55 0.1% 425,255 252,787 168 0.1%
Comprehensive car insurance 76,216,318 98 18.6% 77,548,159 81,388,346 95 18.6%
Real property insurance 64,751,034 96 15.8% 67,698,027 68,522,847 99 15.8%
Motor liability insurance 64,001,235 100 15.7% 64,244,617 63,861,193 101 15.7%
General liability insurance 10,761,352 67 2.6% 16,143,731 15,188,764 106 2.6%
Credit insurance 4,045,904 86 1.0% 4,709,310 5,217,685 90 1.0%
Other non-life insurance 19,961,633 125 4.9% 16,009,493 17,220,406 93 4.9%
Non-life insurance 252,725,831 98 61.8% 258,037,808 265,384,650 97 61.8%
Life insurance 100,677,756 104 24.6% 96,431,879 96,566,196 100 24.6%
Unit-linked life insurance 51,038,868 104 12.5% 49,152,423 58,203,197 84 12.5%
Capital redemption insurance 4,425,926 95 1.1% 4,656,031 5,050,338 92 1.1%
Life and pension insurance 156,142,550 104 38.2% 150,240,333 159,819,731 94 38.2%
Total 408,868,381 100 100.0% 408,278,141 425,204,381 96 100.0%

* According to the definition of the Insurance Supervision Agency, gross claims paid by Triglav, pokojninska družba are included in unit-linked life insurance.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

7.6.3 Gross claims paid of Pozavarovalnica Triglav Re

Gross claims paid by Pozavarovalnica Triglav Re totalled EUR 88.2 million, or 16% more compared to the preceding year. A 33% growth in gross claims paid was seen in transactions within the Group and a 2% rise in gross claims paid in transactions outside the Group. The increase in gross claims paid in transactions within the Group predominantly resulted from settled claims in re and natural disaster insurance based on a contract with the parent company, which covers the annual claims aggregate, payment of a claim for damages to a Group member from 2007 and higher settled claims in other damage to property insurance incurred due to earthquakes in Croatia. In transactions outside the Group, the increase was mainly a result of the payment of claims in

7.7 Gross operating expenses

Total consolidated gross operating expenses of the Triglav Group amounted to EUR 333.4 million, up by 9%. Expenses from insurance operations grew by 10% to EUR 299.8 million. Due to higher volume of business and lower operating expenses due to the impact of the pandemic in 2020, the highest growth was recorded mainly in acquisition costs, costs of representation, advertising and trade shows, and labour costs. The share of operating expenses of insurance operations in gross written premium rose by 0.1 percentage point to 22.2%. Operating expenses increased in all insurance segments; by 14% in the life and pension insurance segment (EUR 45.2 million), by 10% in the non-life insurance segment (EUR 238.8 million) and by 7% in the health insurance segment (EUR 15.8 million). Expenses from non-insurance operations fell by 2% and totalled EUR 33.5 million.

Acquisition costs (fees and commissions) rose by 23% to EUR 66.4 million, predominantly as a result of their increase at Zavarovalnica Triglav, Triglav Osiguranje, Zagreb, Triglav Osiguranje, Belgrade and Triglav Osiguranje, Sarajevo. Increased acquisition costs mainly resulted from the higher number of underwritten insurance policies and the increased volume of written premium from insurance policies taken out via external sales channels (contracted points of sale, brokers, agencies and banks). In contrast, a large decline in acquisition costs was recorded at Triglav, Zdravstvena zavarovalnica due to the change in the rewarding scheme.

Depreciation costs rose to EUR 22.6 million (index 103). Their increase resulted from higher amortisation costs of intangible fixed assets at the parent company, higher amortisation at Triglav Osiguranje, Belgrade due to the implementation of IFRS 16 – Leases and higher depreciation at Triglav, Zdravstvena Zavarovalnica due to investments in hardware and software.

At 47.2%, labour costs accounted for the largest portion of total expenses and amounted to EUR 166.2 million, up by 6% compared to the year before. This increase is mainly a result of the higher number of employees at Triglav, Zdravstvena zavarovalnica and Triglav Osiguruvanje Život, Skopje, as well as higher labour costs at Zavarovalnica Triglav. At the parent company, the latter were mainly influenced by an increase in employees’ basic salaries and higher payments to insurance agents due to increased sale of insurance products as well as additional payments due to taking out insurance remotely. Costs of services provided by natural persons other than sole proprietors (contract work and services of the student work service) rose by 27%. They amounted to EUR 1.5 million and represented only 0.4% of total expenses.

Other operating expenses increased by 8% to EUR 95.3 million. Among them, the highest growth was recorded by costs of representation, advertising and trade shows (higher costs of advertising and organisation of events and sponsorships at the parent company and higher costs of advertising at Triglav Osiguranje, Belgrade), costs of payment transactions and banking services (higher costs of distribution at Triglav Skladi), costs of intellectual and personal services (higher costs of advisory services at the parent company and higher costs at Triglav, pokojninska družba for the joint contact centre services, insurance processing and services) and rent and lease costs (especially higher costs of leasing computer equipment and services at the parent company).

Acquisition costs represented 61.7% (the largest share) of total gross operating expenses.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Gross operating expenses of the Triglav Group by nature

Operating expenses by nature 2021 2020 2019 2021/2020 2020/2019 Share
Acquisition costs (fees and charges) 66,422,411 54,124,019 56,219,931 123 96 18.9%
Costs of goods sold 130,008 11,179 48,845 1,163 23 0.0%

Other operating expenses represented 27.3%, claim handling expenses 9.5% and asset management costs 1.5%.

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Depreciation of operating assets 22,591,303 22,001,097 19,694,948 103 112 6.4%
Labour costs 166,208,923 157,524,456 154,621,686 106 102 47.2%
- wages and salaries 115,443,711 110,229,227 107,324,972 105 103 32.8%
- social security and pension insurance costs 26,163,907 24,559,378 24,289,499 107 101 7.4%
- other labour costs 24,601,305 22,735,851 23,007,215 108 99 7.0%
Costs of services provided by natural persons other than SPs, including related taxes 1,535,695 1,208,769 1,317,788 127 92 0.4%
Other operating expenses 95,345,836 87,942,602 90,018,718 108 98 27.1%
- costs of entertainment, advertising, trade shows 20,704,813 17,181,444 19,394,377 121 89 5.9%
- costs of material and energy 7,916,541 8,426,457 8,261,184 94 102 2.2%
- maintenance costs 15,368,460 15,181,848 15,575,036 101 97 4.4%
- reimbursement of labour-related costs 3,456,616 3,202,363 5,690,278 108 56 1.0%
- costs of intellectual and personal services 6,724,017 5,560,110 5,781,460 121 96 1.9%
- non-income related costs, excluding insurance 3,490,300 3,241,068 3,391,165 108 96 1.0%
- costs of transport and communication services 5,510,075 5,360,314 5,584,949 103 96 1.6%
- costs for insurance premiums 1,132,762 1,159,846 1,121,622 98 103 0.3%
- payment transaction costs and banking services 11,921,424 9,495,754 8,470,561 126 112 3.4%
- rents 5,683,599 4,847,443 4,062,029 117 119 1.6%
- costs of professional training services 1,303,829 1,099,790 1,354,981 119 81 0.4%
- other costs of services 12,124,181 13,183,530 11,310,828 92 117 3.4%
- long-term employee benefits 9,219 2,635 20,248 350 13 0.0%
Total 352,234,176 322,812,122 321,921,916 109 100 100.0%
Consolidation eliminations -18,842,729 -16,065,703 -16,653,191 117 96
Total consolidated 333,391,447 306,746,419 305,268,725 109 100

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Gross operating expenses of Zavarovalnica Triglav by nature

Operating expenses by nature 2021 2020 2019 2021/2020 2020/2019 Share
Acquisition costs (fees and charges) 34,375,142 28,550,727 28,759,114 120 99 17.6%
Depreciation of operating assets 13,173,274 12,145,270 11,167,744 108 109 6.8%
Labour costs 106,607,468 101,313,635 99,873,831 105 101 54.7%
- wages and salaries 75,208,360 72,334,018 70,238,081 104 103 38.6%
- social security and pension insurance costs 12,778,998 12,000,752 11,837,017 106 101 6.6%
- other labour costs 18,620,110 16,978,865 17,798,733 110 95 9.5%
Costs of services provided by natural persons other than SPs, including related taxes 309,753 289,970 349,916 107 83 0.2%
Other operating expenses 40,582,438 37,651,247 40,343,368 108 93 20.8%
- costs of entertainment, advertising, trade shows 8,647,852 7,607,576 8,598,847 114 88 4.4%
- costs of material and energy 3,443,255 3,782,544 3,425,880 91 110 1.8%
- maintenance costs 8,699,049 8,823,036 9,627,759 99 92 4.5%
- reimbursement of labour-related costs 2,426,737 2,175,475 3,360,635 112 65 1.2%
- costs of intellectual and personal services 2,754,338 2,072,025 1,963,379 133 106 1.4%
- non-income related costs, excluding insurance 1,457,614 1,380,668 1,628,366 106 85 0.7%
- costs of transport and communication services 2,929,987 2,978,697 3,072,649 98 97 1.5%
- costs for insurance premiums 305,143 379,318 327,304 80 116 0.2%

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7.8 Risk equalisation

7.8.1 Insurance technical provisions

The Triglav Group equalised 84% of the risks within its own equalisation capacities. The Group was able to equalise risks that exceeded its own equalisation capacities by reinsurance and, to a lesser extent, through other means.

Payment transaction costs and banking services 1,135,155 1,218,983 1,698,171 93 72 0.6%
Rents 3,688,633 3,024,699 2,216,058 122 136 1.9%
Costs of professional training services 895,727 764,945 902,200 117 85 0.5%
Other costs of services 4,198,948 3,443,281 3,522,120 122 98 2.2%
Total 195,048,075 179,950,849 180,493,973 108 100 100.0%

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Operations of the Triglav Group and Zavarovalnica Triglav

7.8.1 Insurance Technical Provisions

Claims were covered with the current annual inow of technical premium by insurance class and the insurance technical provisions formed. Gross insurance technical provisions ensure not only well-balanced operations but also the long-term safety of policyholders. As at 31 December 2021, the Group allocated EUR 3,198.7 million to gross insurance technical provisions, up by 5%. The volume of gross insurance technical provisions increased in all insurance segments: by 7% in non-life insurance, by 4% in life insurance and by 23% in health insurance. Zavarovalnica Triglav allocated EUR 2,280.5 million to gross insurance technical provisions, up by 4% relative to 2021.

Provisions by type as at 31 December 2021 relative to 31 December 2020:

  • Gross provisions for unearned premium were 7% higher and amounted to EUR 370.0 million. Unearned premium for non-life insurance increased by 7% to EUR 366.1 million, while unearned premium for health insurance grew by 3% to EUR 3.5 million. In contrast, unearned premium for life and pension insurance dropped by 1% to EUR 455,000. The movement of gross unearned premium corresponds to the movement and duration of gross written premium and the nature of underwritten risks.
  • Gross claims provisions rose by 8% to EUR 694.5 million. Gross claims provisions are created for covering claims incurred but not settled by the end of the accounting period. Claims provisions for non-life insurance totalled EUR 655.3 million or 8% more than in the preceding year, mainly due to their increase in transactions outside the Group at Pozavarovalnica Triglav Re and Zavarovalnica Triglav. Claims provisions for life and pension insurance amounted to EUR 23.1 million (index 108) and those for health insurance equalled EUR 16.1 million (index 110).
  • Mathematical provisions grew by 4% to EUR 2,054.9 million. Mathematical provisions for the guarantee fund backing life insurance totalled EUR 1,432.6 million (index 98), while insurance technical provisions for unit-linked life insurance contracts amounted to EUR 622.3 million (index 122). They increased due to the growth in the price of fund units. Zavarovalnica Triglav’s mathematical provisions of EUR 1,548.5 million accounted for the bulk (index 104), of which mathematical provisions for the guarantee fund backing life insurance amounted to EUR 1,008.3 million (index 97) and insurance technical provisions for unit-linked life insurance contracts equalled EUR 540.1 million (index 120).
  • Provisions for bonuses and discounts declined by 3% to EUR 27.5 million.
  • Other insurance technical provisions totalled EUR 51.7 million, up by 8%, primarily as a result of additional provisions for unexpired risks due to the pandemic at Triglav, Zdravstvena zavarovalnica.

Gross insurance technical provisions of the Triglav Group as at 31 December 2021

Gross insurance technical provisions Index 31 Dec. 2021 31 Dec. 2020 31 Dec. 2019 2021/2020 2020/2019
Unearned premium 370,043,725 344,760,927 332,510,935 107 104
Mathematical provisions 2,054,917,059 1,967,008,673 1,889,382,583 104 104
Claims provisions 694,498,311 645,331,168 615,398,744 108 105
Provisions for bonuses and discounts 27,464,185 28,195,354 19,683,771 97 143
Other insurance technical provisions 51,748,503 47,917,732 21,894,138 108 219
Total 3,198,671,783 3,033,213,854 2,878,870,171 105 105

Gross insurance technical provisions of Zavarovalnica Triglav as at 31 December 2021

Gross insurance technical provisions Index 31 Dec. 2021 31 Dec. 2020 31 Dec. 2019 2021/2020 2020/2019
Unearned premium 246,017,850 235,190,816 232,791,056 105 101
Mathematical provisions 1,548,454,207 1,490,283,181 1,455,824,397 104 102
Claims provisions 446,567,255 430,259,621 428,320,763 104 100
Provisions for bonuses and discounts 23,724,069 23,837,107 19,065,148 100 125
Other insurance technical provisions 15,744,857 19,470,754 13,012,868 81 150
Total 2,280,508,238 2,199,041,479 2,149,014,232 104 102

7.8.2 Reinsurance

The Triglav Group strives for optimum coverage terms and conditions, which was achieved in all reinsurance and coinsurance contracts in 2021. The Group operates in the global reinsurance market via Pozavarovalnica Triglav Re and Zavarovalnica Triglav. The Group allocated EUR 213.3 million of reinsurance premium to external equalisation, which was 38% more than the year before. Ceded reinsurance premium accounted for 15.8% of total gross written premium or 3.2 percentage points more than the year before. Reinsurance premium growth was mainly the result of the increased volume of non-life insurance premium, primarily those policies underwritten based on the principle of freedom of movement of services (FOS) and inward reinsurance. Higher reinsurance prices in the global reinsurance market also contributed to growth. Changes in unearned premium related to the reinsurance portion totalled EUR 15.5 million (compared to EUR 4.6 million in 2020). The reinsurers’ share in gross claims of EUR 41.9 million (index 132) was received from reinsurance. The change in gross claims provisions for the reinsurance portion amounted to EUR 26.1 million (index 150). The Group also received EUR 38.8 million in reinsurance fees and commissions (index 127). The reinsurance result was negative and amounted to EUR –90.9 million (compared to EUR –70.2 million in 2020). The reinsurance result of Zavarovalnica Triglav was EUR –89.5 million (compared to EUR –73.0 million in 2020).

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

7.9 Investment structure of the Triglav Group and Zavarovalnica Triglav

The Triglav Group continues to pursue a relatively conservative investment policy in order to achieve an adequate return on its investment portfolio, with an emphasis on the security and liquidity of investments. In its investing activities, the Group pursues the goal of achieving a high credit rating of the entire portfolio and incorporates environmental, social and governance (ESG) factors in its investment process.

In 2021, the portfolio structure did not significantly change, but adjustments were made to some shares of individual asset classes. The Group’s financial investments including investment property and investments in associates totalled EUR 3,668.5 million or 5% more compared to the 2020 year-end. Their share in total assets of the Group was down by 0.6 percentage point to 83.9%.

Financial investments (including investment property) of the Triglav Group as at 31 December 2021 and 31 December 2020

Financial investments Index Share 31 Dec. 2021 31 Dec. 2020
Investment property 95 2.0% 75,110,973 78,977,800
Shares in associates 128 1.0% 36,031,343 28,237,714
Shares and other floating-rate

Investment structure of the Triglav Group as at 31 December 2021

securities 330,960,660 220,367,991 150 9.0% 6.3%
Debt and other fixed return securities 2,512,569,818 2,572,533,950 98 68.5% 73.6%
Loans given 4,525,184 4,218,279 107 0.1% 0.1%
Deposits with banks 70,472,827 72,474,217 97 1.9% 2.1%
Other financial investments 5,810,984 6,462,139 90 0.2% 0.2%
Financial investments of reinsurance companies in reinsurance contracts with cedents 13,340,360 11,210,682 119 0.4% 0.3%
Derivatives 20,317 113,301 18 0.0% 0.0%
Unit-linked insurance contract investments 619,617,488 501,808,980 123 16.9% 14.4%
Total 3,668,459,954 3,496,405,053 105 100.0% 100.0%

Debt and other fixed return securities: 68.5%

Unit-linked insurance contract investments: 16.9%

Shares and other floating-rate securities: 9.0%

Investment property: 2.0%

Deposits with banks: 1.9%

Shares in associates: 1.0%

Other financial investments: 0.6%

The bulk of the investment portfolio, 68.5%, is represented by bonds invested in developed markets, most of which have a high credit rating. Compared to the 2020 year-end, the investment portfolio shrunk by 5.1 percentage points and its value decreased by 2% to EUR 2,512.6 million, which is primarily a result of the negative bond yield due to rising interest rates in this period and, to a lesser extent, due to tactical portfolio adjustment.

In contrast, the share of equity investments in the investment portfolio grew by 2.7 percentage points to 9.0% and the share of unit-linked life insurance contract investments went up by 2.5 percentage points to 16.9%. In addition, the value of both asset classes increased due to the rise in share prices. The volume of equity investments thus increased by 50% to EUR 331.0 million and the volume of unit-linked life insurance contract investments by 23% to EUR 619.6 million. The majority of the latter is accounted for by assets invested in mutual funds of the policyholders’ choice and mostly in funds managed by Triglav Skladi.

In other asset classes, the volume of deposits with banks and investment property decreased slightly, whereas the volume of investments in associates somewhat increased; there were no other significant changes in the reporting period. In 2021, the Group did not lend securities from its portfolios, nor did it receive other securities as collateral for such loans.

The detailed structure of the Group’s bond and equity portfolio is presented below, and the data for the Company are presented at the end of this section.

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Debt securities of the Triglav Group by credit rating in 2021 and 2020

Credit rating 31 Dec. 2021 31 Dec. 2020 2021/2020 Index Share
AAA 438,921,752 463,012,284 95 17.5% 18.0%
AA 376,763,744 383,681,511 98 15.0% 14.9%
A 677,949,441 729,748,691 93 27.0% 28.4%
BBB 789,294,818 728,788,550 108 31.4% 28.3%
Below BBB 185,667,718 200,940,476 92 7.4% 7.8%
Not rated 43,972,345 66,362,438 66 1.8% 2.6%
Total 2,512,569,818 2,572,533,950 98 100.0% 100.0%

Debt securities of the Triglav Group by issuer sector/activity in 2021 and 2020

Issuer sector 31 Dec. 2021 31 Dec. 2020 2021/2020 Index Share
EMU bonds 1,204,550,177 1,313,398,957 92 47.9% 51.1%
Finance 451,913,446 462,665,245 98 18.0% 18.0%
Bonds of other countries 227,890,193 203,605,284 112 9.1% 7.9%

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Operations of the Triglav Group and Zavarovalnica Triglav

Debt Securities Index Share

EU bonds (excluding EMU) 204,852,100 165,825,871 124 8.2% 6.4%
Non-cyclical sectors 106,676,738 97,441,635 109 4.2% 3.8%
Public goods 74,478,500 74,216,355 100 3.0% 2.9%
Communications 47,049,094 68,905,946 68 1.9% 2.7%
Cyclical sectors 46,995,262 49,437,417 95 1.9% 1.9%
Technology 39,255,888 29,837,298 132 1.6% 1.2%
Industry 37,525,233 36,803,162 102 1.5% 1.4%
Energy sector 36,662,200 32,799,111 112 1.5% 1.3%
Raw materials 34,720,987 37,597,670 92 1.4% 1.5%
Total 2,512,569,818 2,572,533,950 98 100.0% 100.0%

Debt Securities Index Share by Issuer Sector

Issuer sector 31 Dec. 2021 31 Dec. 2020 2021/2020 31 Dec. 2021 31 Dec. 2020
Government 1,637,292,470 1,682,830,112 97 65.2% 65.4%
Financial 450,896,480 461,605,954 98 17.9% 17.9%
Corporate 423,363,902 427,038,594 99 16.8% 16.6%
Structured 1,016,966 1,059,291 96 0.0% 0.0%
Total 2,512,569,818 2,572,533,950 98 100.0% 100.0%

Debt Securities Index Share by Country of Issuer

Country of issuer 31 Dec. 2021 31 Dec. 2020 2021/2020 31 Dec. 2021 31 Dec. 2020
Germany 371,741,005 399,195,893 93 14.8% 15.5%
Slovenia 312,387,021 394,525,822 79 12.4% 15.3%
France 202,916,739 191,067,434 106 8.1% 7.4%
Spain 154,859,010 139,353,731 111 6.2% 5.4%
International financial institutions 153,800,111 106,856,495 144 6.1% 4.2%
Italy 133,591,273 123,487,125 108 5.3% 4.8%
USA 132,660,828 123,650,851 107 5.3% 4.8%
Croatia 113,080,581 106,124,399 107 4.5% 4.1%
Netherlands 90,155,239 117,712,265 77 3.6% 4.6%
Austria 66,664,263 85,172,491 78 2.7% 3.3%
Other 780,713,748 785,387,446 99 31.1% 30.5%
Total 2,512,569,818 2,572,533,950 98 100.0% 100.0%

Unit-linked life insurance contract investments data are excluded.

The shares of bonds in the Group’s bond portfolio did not change significantly in terms of issuer sector. Government bonds continue to account for the bulk (65.2%), while the rest of the portfolio is represented by financial and corporate bonds in a balanced manner. Presented below is additional information on the bond portfolio structure by issuer sector/activity.

In terms of issuer country, the majority of the portfolio is accounted for by debt securities of issuers from the countries with a high credit rating, which ensures adequate security and liquidity. Certain changes in exposure to individual countries are a result of price fluctuations and tactical adjustments of some positions.

The Group’s bond portfolio is of high quality and globally diversified. A total of 90.9% of bond investments have an investment grade credit rating of at least “BBB” (compared to 89.6% as at 31 December 2020) and 59.4% have at least the “A” credit rating (compared to 61.3% as at 31 December 2020).

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

The Company incorporates environmental, social and governance (ESG) factors in its investment process. It pursues the social corporate responsibility guidelines developed by the Organisation for Economic Co-operation and Development (OECD) and the principles for responsible investment, supported by the United Nations. In March 2021, in accordance with the requirements of the Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial services sector, the Company defined the sustainability aspect of its investment policy, which is available at https://www.triglav.eu/en/sustainable-development/sustainable-business. In line with the latter and the Group’s strategic ambitions (see Section 4 Triglav Group strategy and plans), the Group defined how to include sustainability factors in the management of its investments, the strategy of investing in sustainable asset classes (e.g. green bonds, social impact bonds and sustainable bonds) and to actively exercise its management rights when making decisions related to sustainable development with those issuers in its portfolio where this is possible.

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The Group’s sustainable fixed-income investments are shown in the table below. Compared to 2020, their volume has almost doubled and reached EUR 204.5 million. Their share in the bond portfolio stands at 8.1% (compared to 4.1% in 2020).

Sustainable (ESG) fixed-income investments of the Triglav Group as at 31 December 2021 and 2020

Year Volume (EUR million) Share in bond portfolio (%)
2021 204.5 8.1
2020 Approximately 102.25 4.1

The structure of equity investments of the Triglav Group in 2021 and 2020

Equity investments of the Triglav Group by geographic area in 2021 and 2020

Sustainable Mixed-Income Investments

Index Share in Debt Securities

31 Dec. 2021 31 Dec. 2020 2021/2020 31 Dec. 2021 31 Dec. 2020
Social impact bonds* 83,630,721 33,278,595 251 3.3% 1.3%
Green bonds** 104,433,167 67,424,385 155 4.2% 2.6%
Sustainable bonds*** 16,448,265 3,629,090 453 0.7% 0.1%
Total ESG bonds 204,512,153 104,332,071 196 8.1% 4.1%

Equity Investments

Index Share

Equity Investment Type 31 Dec. 2021 31 Dec. 2020 2021/2020 31 Dec. 2021 31 Dec. 2020
Shares 128,582,339 91,531,483 140 35.0% 36.8%
Equity funds 85,330,024 58,121,021 147 23.3% 23.4%
Bond funds 62,836,072 30,288,800 207 17.1% 12.2%
Money market funds 4,177,739 3,436,410 122 1.1% 1.4%
Other funds 86,065,829 65,227,991 132 23.5% 26.2%
Total 366,992,003 248,605,705 148 100.0% 100.0%

Geographic Area

Geographic Area 31 Dec. 2021 31 Dec. 2020 2021/2020 31 Dec. 2021 31 Dec. 2020
Slovenia 103,490,296 80,365,862 129 28.2% 32.3%
Developed markets 244,542,137 150,493,047 162 66.6% 60.5%
Developing markets 13,588,353 13,244,477 103 3.7% 5.3%
Balkans 5,371,218 4,502,320 119 1.5% 1.8%
Total 366,992,003 248,605,705 148 100.0% 100.0%

Issuer Sector

Issuer Sector 31 Dec. 2021 31 Dec. 2020 2021/2020 31 Dec. 2021 31 Dec. 2020
Highly diversified activities 222,711,485 150,241,659 148 60.7% 60.4%
Non-cyclical sectors 75,540,556 58,681,613 129 20.6% 23.6%
Finance 25,015,182 18,231,869 137 6.8% 7.3%
Technology 12,932,690 1,221,316 1,059 3.5% 0.5%
Energy sector 12,679,131 3.5% 0.0%
Cyclical sectors 8,477,152 6,113,712 139 2.3% 2.5%
Public goods 3,428,188 30 0.9% 4.5%
Industry 3,399,847 2,245,004 151 0.9% 0.9%
Communications 2,210,403 424,418 521 0.6% 0.2%
Raw materials 597,371 200,535 298 0.2% 0.1%
Total 366,992,003 248,605,705 148 100.0% 100.0%
  • Bonds with a social impact are an instrument for funding social services.

** Green bonds are an instrument for funding environmental projects, the funds of which are intended for ecologically efficient products, technologies and processes, pollution prevention and control, sustainable management of natural resources, sustainable management of water resources, renewable energy use, energy efficiency and clean transport.

*** Sustainable bonds are an instrument for funding sustainability projects and a combination of green and social impact bonds. Funding is often conditional on achieving sustainability goals.

Equity investments, which comprise shares and other variable-income securities and investments in associates, represent 10.0% of the Group’s total portfolio (up by 2.9 percentage points compared to the 2020 year-end). Their value increased by 48% to EUR 367.0 million predominantly due to share price growth. Equity investments also include the category other funds, which comprises mostly alternative funds, among which the alternative fund managed by the associate Triglav holds a significant share.

Equity investments of the Triglav Group by issuer sector/activity in 2021 and 2020.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

At Zavarovalnica Triglav, financial investments, including investment property, amounted to EUR 2,725.5 million as at the 2021 year-end, up by 3%.

Financial investments of Zavarovalnica Triglav as at 31 December 2021 and 31 December 2020

Financial investments Index Share 31 Dec 2021 31 Dec 2020 2021/2020 31 Dec 2021 31 Dec 2020
Investment property 43,840,055 44,451,276 99 1.6% 1.7%
Investments in subsidiaries and associates 173,618,679 163,675,415 106 6.4% 6.2%
Shares and other floating rate securities 204,009,208 113,586,570 180 7.5% 4.3%
Debt and other fixed return securities 1,736,539,693 1,837,372,253 95 63.7% 69.8%
Loans given 5,155,689 9,294,087 55 0.2% 0.4%
Deposits with banks 19,660,793 19,567,302 100 0.7% 0.7%
Other financial investments 3,278,363 3,654,860 90 0.1% 0.1%
Derivatives 20,317 113,301 18 0.0% 0.0%
Unit-linked insurance contract investments 539,417,972 442,292,488 122 19.8% 16.8%
Total 2,725,540,769 2,634,007,552 103 100.0% 100.0%

7.10 Investment in own-use real property and equipment


The Triglav Group invested EUR 5.6 million in property, plant and equipment and EUR 17.1 million in intangible assets (software and property rights). The parent company invested EUR 2.6 million in property, plant and equipment and EUR 15.4 million in intangible fixed assets. The value of own-use property is increased through active management and prudent investing in it, while making the best use of the existing capacity, increasing its functionality and achieving high standards that are in line with advanced technological and functional guidelines. Renovation works are carried out in accordance with the Group’s sustainable development guidelines, which include a better spatial use of the premises, improved energy efficiency and a lower carbon footprint.

Previous investments in digital channels in client service, IT equipment and employees’ skills and the implementation of new methods of working from home contributed to the rationalisation and optimisation of premises, which was accelerated not only by technological and IT investments but also by the epidemic.

In 2021, special attention was paid to measures designed to protect health and ensure the safe use of real property for employees, clients, tenants and other users. The energy and functional renovation of strategic real property, both for own use and investment, continued.

At Group level, minimum standards for flexible arrangement of workplace and points of sale were adopted, which comply with the international examples of good practice to modernise operations and make them more effective. Some business premises were already renovated based on these standards. In the coming years, these standards will be revised according to new findings and guidelines and as a result of changes in the method of working in the post-pandemic period.

IT support for real property management enables secure and complete record keeping, reporting and the implementation of various administration processes. In 2021, the software version was upgraded by including applications for investment management, cost management and energy accounting. The upgrades will be rolled out in 2022.

The Group’s real property portfolio continued to be improved by seizing good market opportunities. The value of real property, the excellent occupancy of investment property and its profitability were maintained, which is also a result of systematic investment in real property of strategic importance and the sale of non-strategic real property. In 2021, several strategically uninteresting real properties were sold (business premises, land, holiday facilities). The sales process of one of the most important real properties in the Company’s portfolio was completed, i.e. the development land “Linhartov dvor” in Bežigrad, owned by Triglav, Upravljanje nepremičnin. The positive effects of development and sale will be seen in 2022.

7.11 Asset management

Asset management comprises the management of the parent company’s own insurance portfolios (assets backing liabilities and guarantee funds), saving of clients through the Group’s life and pension insurance companies, asset management by Triglav and the management of clients’ assets in mutual funds and discretionary mandates by Triglav Skladi. The value of assets under management of the Triglav Group as at 31 December 2021:

own insurance portfolio: EUR 3,048.8 million (index 102)
mutual funds and discretionary mandate assets at Triglav Skladi: EUR 1,539.3 million (index 133)
investment management at Triglav: EUR 91.7 million (index 168)

Asset and investment fund management market capital markets were profitable above average in 2021, reflecting a strong economic recovery from the COVID-19 pandemic. The asset management market in the European industry (UCITS funds) recorded high net inflows – a total of EUR 670 billion by the end of October 2021. Inflows were evenly distributed over the months, indicating a relatively stable positive trend in capital markets. Half of net inflows was attributed to equity funds and the other half was divided between mixed and bond funds. Money market funds recorded net outflows of almost EUR 30 billion.

At the end of October 2021, the European investment fund industry (UCITS funds) managed EUR 13.6 trillion, of which 44% were equity funds, 25% bond funds, 19% mixed funds and around 10% were money market funds. The UCITS fund market is rather concentrated, managing more than 80% of all assets in European countries.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

As at the 2021 year-end, a total of five management companies operated in Slovenia, which managed the net asset value of EUR 4.3 billion in 79 mutual funds, up by 34% relative to the year before. They recorded net inflows of EUR 483 million, of which EUR 309 million in equity funds, EUR 162 million in mixed funds and just over EUR 27 million in bond funds. As in Europe, money market funds in Slovenia recorded net outflows. As at 31 December 2021, Triglav Skladi held a 31.8% market share (vs. 32.9% in 2020) and is therefore one of the leading managers of assets in investment funds in Slovenia. More than 120 foreign management companies also sell their funds, mainly via banks.

The structure of assets managed by mutual funds did not change significantly over the last decade. About two-thirds of assets are in equity funds, a quarter in mixed funds and just over 5% in bond funds. Mutual fund assets per capita in Slovenia amounted to EUR 2,065 as at the end of September 2021.

A total of six companies provided discretionary mandate services, of which four were asset management companies. As at 31 December 2021, the latter managed EUR 1.9 billion in discretionary mandate assets, up by 46% relative to the year before. Triglav Skladi increased its market share in the discretionary mandate segment to 9.0% (vs. 7.5% in 2020).

Triglav Skladi is one of the main asset managers in Slovenia; its range of products and services includes the management and sale of mutual funds, discretionary mandate services and investment advisory services. All assets under management are under the custody of Skrbniška banka Nova KBM d.d. or NLB d.d. and under the supervision of the Securities Market Agency.

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Business Report

Operations of the Triglav Group and Zavarovalnica Triglav

Mutual Funds

With respect to mutual funds, the company offers 18 different investment policies: conservative investments (two bond funds and a money market fund), moderately risky investments (flexible, mixed and defensive funds) and dynamic equity investments (equity funds). In as many as eight categories, the company has the largest fund among Slovenian mutual fund providers in terms of assets under management.

In addition to mutual funds, the company also offers six investment combinations as predefined structured mutual fund baskets, which correspond to the risk profiles of six different client segments.

As at 31 December 2021, the company managed the portfolio of 110,000 investors worth EUR 1.4 billion in mutual funds, which is 29% more than the year before. The value of net assets under management increased by EUR 124.8 million due to net inflows and by EUR 186.7 million due to the situation in capital markets. In the market of Bosnia and Herzegovina, Triglav Skladi holds a participating interest in PROF-IN asset management company, which obtained a license to manage open-ended mutual funds.

Triglav Skladi’s discretionary mandate assets amounted to EUR 167.2 million, an increase of EUR 71.6 million or 75% on the preceding year. Net inflows amounted to EUR 47.7 million, while the effect of capital markets increased their value to EUR 23.9 million.

Triglav Skladi also manages the unit-linked life insurance assets of the Triglav Group. For 14 years, it has been pursuing the Financial Objectives investment strategy, which enables clients to actively adjust their portfolios according to the lifecycle principle, and Active Investment Packages, which correspond to different client segments according to the risk profile. It also manages guarantee funds backing supplemental voluntary pension insurance in portfolios: Triglav Drzni, Triglav Zmerni, Delniški Skupni pokojninski sklad, Mešani Skupni pokojninski sklad and Obvezniški Skupni pokojninski sklad.

Integration of Environmental, Social and Governance (ESG) Aspects into Asset Management

Asset management may help to achieve higher returns in the long run by taking into account the key risks associated with sustainability. Triglav Skladi regularly reviews sustainability risks in its investment decisions. The Triglav Zeleni equity fund is a dedicated sustainability fund, which, with around EUR 40 million assets under management, is committed to taking sustainability factors into account in investment decisions. In financial instrument management, the company aims to expand its range of products and provide better help to clients who want to comply with sustainability principles in their portfolios.

Triglav Skladi integrates ESG factors in the management process in addition to the assessments of an external independent assessor. The methodology for assigning ratings is tailored to the characteristics within each sector as defined by the Global Industry Classification Standard (GICS). The methodology used is intended to assess the company’s resilience to long-term financial risks arising from sustainability features. The assessment includes both risk assessment and management of these risks in the company.

The assessment is based on three pillars: environmental, social and corporate governance. All three pillars together, however, consist of ten areas addressing 35 key ESG factors.

Active Ownership

As part of the investment process, Triglav Skladi has the opportunity to influence the corporate governance of companies in the portfolio, when ownership rights and the size of the participating interest allow it. Active ownership is thus crucial for the adoption of better policies and practices of companies (or issuers of financial instruments) and consequently improves their performance. Active ownership is exercised through communication with the issuer or through the exercise of rights deriving from financial instruments, which includes participation, voting and proposing agenda items at issuers’ general meetings.

References

See Section 11.3 Development activities related to asset management for more information on strengthening the asset management activity.

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Accounting Report

8. Financial result of the Triglav Group and Zavarovalnica Triglav

  • The Triglav Group generated profit before tax of EUR 132.6 million and achieved a 12.5% return on equity.
  • Compared to the preceding year, the Triglav Group’s combined ratio improved to 88.9% as did both the claims ratio and the expense ratio.
  • The lower rates of return on investment are primarily a result of lower interest income due to low interest rates and lower realised.

8.1 The Triglav Group

The Triglav Group performed well in 2021. Compared to the preceding year, consolidated profit before tax grew by 4.6% and amounted to EUR 132.6 million and net profit amounted to EUR 113.0 million, up by 53%. The good financial result was driven by growth in business volume, prudent underwriting discipline, relatively lower claim frequency as a result of the pandemic and the favourable development of claims provisions created in past years. Net return on equity was 12.5%, up by 3.7 percentage points.

The Group’s combined ratio was within the favourable long-term target range and stood at 88.9%, down by 2.3 percentage points relative to the preceding year. The combined ratio shows the profitability of operations in the non-life and health insurance segments. Any value of this ratio below 100 means that the non-life and health insurance portfolios of the core business (excluding return on investment) are earning a profit. Lower combined ratio is a result of both the improved claims ratio (the growth of net premium income was higher than the growth of net claims incurred) and expense ratio (growth in other insurance income and reduction in net expenses for bonuses and discounts).

The combined ratios in the Triglav Group and individual insurance companies in 2021 compared to 2020

Insurance Group 2021 2020 Change
Zavarovalnica Triglav 81.8% 86.1% -4.3 p.p.
Triglav, Zdravstvena zavarovalnica 96.0% 97.0% -1.0 p.p.
Pozavarovalnica Triglav Re 90.5% 94.9% -4.4 p.p.
Triglav Osiguranje, Zagreb 98.8% 108.6% -9.8 p.p.
Triglav Osiguranje, Belgrade 99.7% 92.0% 7.7 p.p.
Lovćen Osiguranje, Podgorica 93.7% 82.1% 11.6 p.p.
Triglav Osiguranje, Sarajevo 98.0% 92.4% 5.6 p.p.
Triglav Osiguranje, Banja Luka 112.1% 102.5% 9.6 p.p.
Triglav Osiguranje, Skopje 102.1% 103.8% -1.8 p.p.
Triglav Group 88.9% 91.2% -2.3 p.p.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

8.1.1 Total revenue, net premium income, claims incurred and operating expenses

Total revenue increased by 10%, amounting to EUR 1,455.1 million. It is composed of gross written insurance, reinsurance and coinsurance premiums in the amount of EUR 1,353.0 million (index 110), other insurance income in the amount of EUR 48.8 million (index 119) and other income in the amount of EUR 53.3 million (index 122). The majority of other income represents income from asset management, amounting to EUR 30.2 million (index 127).

Net premium income rose by 5% to EUR 1,119.8 million. Net premium income from life and pension insurance grew by 8%, from non-life insurance by 5% and from health insurance by 1%. Net premium income comprises gross written premium in the amount of EUR

1.35

3.0 million less written premium ceded to reinsurance and coinsurance in the amount of EUR 220.9 million (index 138) and adjusted by the change in net unearned premium of EUR –12.2 million (compared to –7.0 million in 2020). Net claims incurred rose by 5% to EUR 715.0 million. The highest growth (10%) was recorded in health insurance due to higher gross claims paid (see Section 7.6 Gross claims paid for more details). Net claims incurred increased by 8% in life and pension insurance and by 1% in non-life insurance. Net claims incurred are composed of gross claims paid in the amount of EUR 736.6 million (index 106), reduced by the reinsurers’ and coinsurers’ shares in gross claims paid in the amount of EUR 44.9 million (index 131), adjusted by the change in net claims provisions of EUR 16.2 million (index 129) and increased by equalisation scheme expenses for supplemental health insurance in the amount of EUR 7.2 million (index 91).

Expenses from investments, including expenses from investments in associates, decreased by 22% to EUR 32.0 million. Expenses from investments in associates amounted to EUR 146 thousand (index 104) and expenses from investments totalled EUR 31.8 million (index 78). Losses on disposal totalled EUR 7.1 million (index 103), impairments of equity investments amounted to EUR 34 thousand (compared to EUR 2.0 million in 2020) and other expenses from investments equalled EUR 24.7 million (index 77). Other expenses from investments comprise changes in the fair value of EUR 13.3 million (index 224), other expenses from financial investments in the amount of EUR 8.5 million (index 55) and net unrealised gains on unit-linked life insurance assets of EUR 2.9 million (compared to 10.7 million in 2020).

Return on investment of the Triglav Group (excluding unit-linked life insurance contract investments) represents the difference between income and expenses from financial assets. They amounted to EUR 42.5 million, down by 41%. The main reasons for the lower rates of return on investment are mainly lower interest income due to low interest rates and lower realised capital gains. The rates of return on investment also impact the amount of insurance technical provisions and net profit of the Group. See Section 8.1.3 (the table The structure of profit before tax of the Triglav Group) for the impact of return on investment on profit before tax.

Operating expenses (acquisition costs and other operating expenses) amounted to EUR 266.9 million, up by 11%. Acquisition costs rose by 13% predominantly due to premium growth. Other operating expenses went up by 6%. The share of operating expenses from insurance operations (all functional cost groups) in gross written premium was 22.2%, up by 0.1 percentage point. See Section 7.7 Gross operating expenses for more information on operating expenses.

8.1.2 Income and expenses from financial assets

Income from investments, including income from investments in associates, grew by 27% and reached EUR 156.8 million. Income from investments in associates amounted to EUR 1.4 million, up by 231%, and income from investments totalled EUR 155.3 million, up by 26%. Interest income was down by 18% and reached EUR 34.3 million, while gains on disposal of investments declined by 59% to EUR 16.3 million primarily as a result of lower volume of trading in financial instruments. Other income from investments rose to EUR 104.8 million (compared to EUR 40.9 million in 2020). Other income from investments comprises changes in the fair value of EUR 14.8 million (index 100), other income from investments of EUR 8.6 million (index 262), dividends of EUR 6.1 million (index 135) and net unrealised gains on unit-linked life insurance assets of EUR 75.2 million (compared...

Business Report

Financial result of the Triglav Group and Zavarovalnica Triglav

8.1.3 Change in other insurance technical provisions and other income and expenses

Change in other insurance technical provisions amounted to EUR –2.1 million and was lower than in the preceding year (EUR 62.6 million) as a result of the decline in mathematical provisions and other insurance technical provisions for health insurance. Expenses from the change in insurance technical provisions for unit-linked insurance contracts totalled EUR 112.7 million (compared to EUR 25.5 million in 2020) due to the increase in the price of fund units. Expenses for bonuses and discounts fell by 47% to EUR 11.4 million as a result of additional provisions created in the preceding year due to the COVID-19 pandemic by the parent company and Triglav, Zdravstvena zavarovalnica.

Return on investment of the Triglav Group (excluding unit-linked life insurance contract investments) in 2019–2021 (in EUR million)

2019 2020 2021
Return on Investment 83.6 72.1 42.5
Total 90 30 60

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Other insurance income, excluding fees and commissions, totalled EUR 9.9 million, down by 5% predominantly due to lower interest income from subrogation receivables and lower income from the sale of green cards. Other insurance expenses, excluding fees and commissions, dropped by 21% to EUR 16.8 million primarily as a result of lower expenses due to impairment of receivables from insurance operations (premiums and subrogations) at the parent company. Net fee and commission income increased to EUR 3.8 million (compared to EUR 389 thousand in 2020) mainly due to the high growth of written premium ceded to reinsurance.

Business Report

Financial result of the Triglav Group and Zavarovalnica Triglav

Risk Management

Accounting Report

Other income was up by 22%, reaching EUR 53.3 million. This increase relates in particular to a larger volume of management fees due to a larger volume of assets under management at Triglav Skladi and due to the repayment of receivables from reinsurance operations impaired in past years at Triglav Osiguranje, Belgrade. The 2% growth in other expenses (EUR 58.4 million) mainly resulted from their movement at the parent company.

Income statement of the Triglav Group for 2021 – according to IFRS

2021 2020 Index
Net premium income 1,119,846,051 1,066,754,825 105
- gross written premium 1,352,975,550 1,233,775,365 110
- ceded written premium -220,949,875 -160,022,349 138
- change in unearned premium reserve -12,179,624 -6,998,191 174
Income from investments in associates 1,444,054 436,610 331
- profit on equity investments accounted for using the equity method 1,444,054 436,610 331
- other income from investments in associates 0 0 0
Income from investments 155,339,171 123,079,449 126
- interest income calculated using the effective interest method 34,281,279 42,055,802 82
- gains on disposals 16,301,340 40,162,889 41
- other income from investments 104,756,552 40,860,758 256
Other income from insurance operations 48,794,300 41,006,993 119
- fee and commission income 38,916,088 30,649,757 127
- other income from insurance operations 9,878,212 10,357,236 95
Other income 53,334,060 43,613,977 122
Net claims incurred 715,028,788 683,631,775 105
- gross claims paid 736,580,050 697,443,568 106
- reinsurers' share -44,884,460 -34,278,930 131
- changes in claims provisions 16,152,394 12,541,034 129
- equalisation scheme expenses for supplemental health insurance 7,180,804 7,926,103 91
Change in other insurance technical provisions (excluding ULI) -2,113,408 62,636,590 -3
Change in insurance technical provisions for unit-linked insurance contracts 112,661,349 25,492,453 442
Expenses for bonuses and discounts 11,404,143 21,350,276 53
Operating expenses 266,857,908 240,912,735 111
- acquisition costs 184,911,170 163,528,966 113
- other operating expenses 81,946,738 77,383,769 106
Expenses from investments in associates 145,632 139,422 104
- loss on investments accounted for using the equity method 145,632 139,422 104
- other expenses from financial assets and liabilities 0 0 0
Expenses from investments 31,832,786 40,993,211 78
- loss on impairment of investments 33,628 1,971,302 2
- loss on disposal of investments 7,122,739 6,941,490 103
- other expenses from investments 24,676,419 32,080,419 77
Other insurance expenses 51,915,940 51,523,388 101
Other expenses 58,379,653 57,308,722 102
- financial expenses 2,729,286 2,937,501 93
- other expenses 55,650,367 54,371,221 102
Profit before tax 132,644,845 90,903,282 146
Income tax expense 19,679,152 17,238,584 114
Net profit for the period 112,965,693 73,664,698 153
Net profit/loss attributable to the controlling company 112,761,816 73,504,373 153
Net profit/loss attributable to the non-controlling interest holders 203,879 160,325 127

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Financial result ratios of the Triglav Group

Financial result ratios 2021 2020 2019
Claims ratio 61.4% 63.1% 63.2%
Expense ratio 27.5% 28.1% 28.3%
Combined ratio 88.9% 91.2% 91.5%
Operating expenses from insurance operations in gross written premiums 22.2% 22.1% 23.2%
Gross written premium per company employee* (in EUR) 292,282 267,485 260,516

Profit before tax from underwriting activities

2021 2020
Non-life 79,745,847 55,436,285
Life and pension 13,457,141 14,408,524
Health 7,197,026 6,649,783
Total 100,400,014 76,494,592

Profit before tax from investment activities

2021 2020
Non-life 17,490,477 23,584,921
Life and pension 6,171,883 -11,307,315
Health 788,554 701,493
Total 24,450,914 12,979,099

Profit before tax from insurance operations

2021 2020
Non-life 97,236,324 79,021,206
Life and pension 19,629,024 3,101,209
Health 7,985,580 7,351,276
Total 124,850,928 89,473,691

Profit before tax from non-insurance operations

2021
Total 7,793,918

Total profit before tax

2021 2020
Total 132,644,845 90,903,282

Business Report

Financial result of the Triglav Group and Zavarovalnica

Only the employees of the insurance companies and the reinsurance company of the Triglav Group were taken into account.

Profit from return on investment is reduced by the return guaranteed by the Group’s insurance companies to life insurance policyholders in the form of a guaranteed return determined in insurance contracts. In addition, return on investment is reduced by the increase in mathematical provisions due to lower internally set maximum interest rate used for the valuation of life insurance liabilities.

Profit before tax of the Group’s non-life and health insurance segments amounted to EUR 105.2 million, up by 22% or EUR 18.8 million relative to the preceding year. The improved result was primarily due to higher profit before tax from underwriting activities as a result of more favourable current claims experience and favourable development of claims incurred in previous periods as well as higher net premium income. Lower expenses for bonuses and discounts and lower other insurance technical provisions than in the preceding year also contributed to the improved underwriting result. Profit before tax from investments was lower due to lower interest income and lower realised capital gains.

Profit before tax of the Group’s life and pension insurance segments amounted to EUR 19.6 million, an increase of EUR 16.5 million relative to the year before. The parent company had a EUR 0.8 million higher profit before tax, but due to EUR 13.4 million lower return on investment it created EUR 14.8 million lower additional provisions on account of the liability adequacy test and lower internally set maximum interest rate compared to the preceding year. The required return on mathematical provisions decreased by EUR 1.6 million, while profit before tax from underwriting activities of the life and pension insurance segment decreased by EUR 2.8 million. Other sources contributed EUR 0.5 million to the result. The result of other Group companies improved by EUR 15.7 million mainly due to the release of provisions based on the LAT for Triglav, pokojni nska družba in the amount of EUR 8.7 million. These were created in 2020 due to the reduction of the interest rate curve, and when it rose in 2021, the LAT no longer showed a deficit.

The structure of profit before tax of the Triglav Group in 2020 and 2021

Profit before tax from underwriting activities Non-life Health Life and pension
Profit before tax from investment activities 20%
2021 85% 80% 15%
2020 Profit before tax from underwriting activities Profit before tax from investment activities Profit before tax from insurance operations
Profit before tax from underwriting activities 13% 7% 79%
Profit before tax from investment activities 25% 3% 72%
Profit before tax from insurance operations 78% 16% 6%

Triglav Risk Management Accounting Report

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

8.2 Zavarovalnica Triglav

Zavarovalnica Triglav also performed well, ending the 2021 financial year with a high profit. Profit before tax amounted to EUR 85.7 million, a 21% increase compared to the year before. Net profit grew by 27% to EUR 73.4 million. Net return on equity increased by 1.7 percentage points to 11.1%.

Combined ratio in non-life insurances stood at favourable 81.8%, down by 4.3 percentage points relative to the preceding year. Higher growth in net premium income than the growth in net claims incurred resulted in a lower claims ratio (by 4.3 percentage points).

8.2.1 Total revenue, net premium income, claims incurred and operating expenses

Total revenue amounted to EUR 848.6 million, up by 11% relative to the preceding year. It is composed of gross written insurance and coinsurance premiums in the amount of EUR 794.4 million (index 110), other insurance income in the amount of EUR 45.4 million (index 119) and other income in the amount of EUR 8.8 million (index 112).

Net premium income rose by 3% to EUR 598.8 million. Net premium income from non-life insurance remained at approximately the same level as in 2020 (index 100), while net income from life insurance premium grew by 8%. Net premium income is composed of gross written insurance and coinsurance premiums in the amount of EUR 794.4 million less written premium ceded to reinsurance and coinsurance in the amount of EUR 188.0 million (index 136) and adjusted by the change in net unearned premium of EUR –7.6 million (compared to EUR 2.5 million in 2020).

Net claims incurred in the total amount of EUR 365.1 million dropped by 3%; in non-life insurance they fell by 8% and in life insurance they increased by 5%. Net claims incurred comprise gross claims paid in the amount of EUR 408.9 million (index 100) less the reinsurers’ and coinsurers’ shares in claims in the amount of EUR 35.8 million (index 113) and adjusted by the change in net claims provisions of EUR –7.9 million (compared to EUR –1.3 million in 2019).

Operating expenses (acquisition costs and other operating expenses) totalled EUR 170.3 million (index 109). Acquisition costs and other operating expenses increased at the same growth rate. The growth of total operating expenses (all functional cost groups) was behind gross written premium growth, which resulted in a 0.5 percentage point lower ratio of expenses to written premium (24.6%).

8.2.2 Income and expenses from financial assets

Income from investments, including income from investments in associates, rose by 38% to EUR 123.8 million. Income from investments in associates totalled EUR 8.2 million (compared to EUR 303 thousand in 2020) mainly as a result of dividends paid. Income from investments climbed by 30% to EUR 115.6 million. Interest income was down by 24% and reached EUR 19.7 million, while gains on disposal of investments declined by 60% to EUR 14.9 million primarily as a result of lower volume of trading in financial instruments. Other income from investments totalled EUR 81.0 million (index 312). They comprise changes in the fair value of EUR 1.9 million (index 56), other income from financial investments of EUR 2.7 million (index 276), dividends of EUR 4.8 million (index 127) and net unrealised gains on unit-linked life insurance assets of EUR 71.6 million (compared to EUR 17.8 million in 2020). The latter rose predominantly due to the growth of share prices, to which the majority of policyholders’ assets under these insurance contracts are tied (increase in prices of fund units).

Expenses from investments, including expenses from investments in associates, declined by 34% to EUR 19.5 million. Expenses from investments in associates amounted to EUR 1.1 million (index 28), while expenses from investments totalled EUR 18.4 million (index 72). Losses on disposal totalled EUR 6.9 million (index 120), there was no impairment of equity investments (compared to EUR 1.6 million in 2020) and other expenses from investments equalled EUR 11.5 million (index 63). Other expenses from investments comprise net unrealised losses on unit-linked life insurance assets totalling EUR 2.8 million (compared to EUR 10.7 million in 2020), changes in the fair value of EUR 3.3 million (compared to EUR 653 thousand in 2020) and other expenses.

Business Report

Financial result of the Triglav Group and Zav arov alnica Triglav

Financial investments in the amount of EUR 5.4 million (index 77).

Return on investment (excluding unit-linked life insurance contract investments) declined by 45% to EUR 28.6 million. The reasons for the lower rates of return on investment are primarily lower interest income and lower realized capital gains.

Return on investment of Zavaro valnica Triglav (excluding unit-linked life insurance contract investments) in 2019–2021 (in EUR million)

2019 2020 2021
Return on Investment 55.2 52.2 28.6

Risk Management

Accounting Report


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

8.2.3 Change in other insurance technical provisions and other income and expenses

Change in other insurance technical provisions was lower than in the preceding year and

Business Report

Financial result of the Triglav Group and Zavarovalnica Triglav

Risk

amounted to EUR –14.0 million (compared to EUR 13.4 million in 2020), predominantly due to reductions in mathematical provisions. Expenses from the change in insurance technical provisions for unit-linked insurance contracts amounted to EUR 91.9 million (compared to EUR 13.3 million in 2020) due to the increase in the price of fund units. Expenses for bonuses and discounts declined by 35% to EUR 10.5 million as a result of additional provisions created in 2020 due to the COVID-19 pandemic. Other insurance income, excluding fees and commissions, totalled EUR 7.2 million, down by 10% mainly due to lower interest income from subrogation receivables. Other insurance expenses, excluding fees and commissions, fell by 16% to EUR 10.9 million primarily as a result of lower expenses due to impairment of receivables from insurance operations (premiums and subrogations). Net fee and commission income grew by 27% predominantly due to the increased volume of reinsurance business. They totalled EUR 23.8 million. Other income in the amount of EUR 8.8 million was 12% higher mainly due to an increase in other income from services which mostly relate to services provided to Group companies and cancelled provisions for legal actions. Other expenses in the amount of EUR 22.5 million increased by 10% relative to the year before.

Income statement of Zavarovalnica Triglav for 2021 – according to IFRS

2021 2020 Index
Net premium income 598,755,000 583,867,846 103
- gross written premium 794,350,103 719,255,868 110
- ceded written premium -187,969,749 -137,934,204 136
- change in unearned premium reserve -7,625,354 2,546,182
Income from investments in associates 8,179,885 302,643 2,703
- profit on equity investments accounted for using the equity method 0 0
- other income from investments in associates 8,179,885 302,643 2,703
Income from investments 115,612,898 89,181,634 130
- interest income calculated using the effective interest method 19,685,884 25,933,800 76
- gains on disposals 14,888,504 37,288,158 40
- other income from investments 81,038,510 25,959,676 312
Other income from insurance operations 45,387,033 38,110,029 119
- fee and commission income 38,196,377 30,080,891 127
- other income from insurance operations 7,190,656 8,029,138 90
Other income 8,825,846 7,872,585 112
Net claims incurred 365,137,225 375,336,947 97
- gross claims paid 408,868,382 408,278,140 100
- reinsurers’ share -35,818,958 -31,689,089 113
- changes in claims provisions -7,912,199 -1,252,104 632
- equalisation scheme expenses for supplementary health insurance 0 0
Change in other insurance technical provisions (excluding ULI) -13,989,227 13,449,956
Change in insurance technical provisions for unit-linked insurance contracts 91,860,583 13,270,367 692
Expenses for bonuses and discounts 10,490,736 16,029,498 65
Operating expenses 170,334,866 155,904,617 109
- acquisition costs 124,268,560 113,568,435 109
- other operating expenses 46,066,306 42,336,182 109
Expenses from investments in associates 1,087,047 3,930,396 28
- loss on investments accounted for using the equity method 0 0
- other expenses from financial assets and liabilities 1,087,047 3,930,396 28
Expenses from investments 18,366,687 25,675,273 72
- loss on impairment of investments 0 1,632,351 0
- loss on disposal of investments 6,870,017 5,719,183 120
- other expenses from investments 11,496,670 18,323,739 63
Other insurance expenses 25,298,497 24,308,038 104
Other expenses 22,485,637 20,359,679 110
- financial expenses 2,277,892 2,578,946 88
- other expenses 20,207,745 17,780,733 114
Profit before tax 85,688,611 71,069,966 121
Income tax expense 12,273,062 13,072,327 94
Net profit for the period 73,415,549 57,997,639 127

Financial result ratios of Zavarovalnica Triglav

Financial result ratios 2021 2020 2019
Return on equity 11.1% 9.5% 12.4%
Claims ratio 50.4% 54.8% 55.1%
Expense ratio 31.4% 31.3% 30.5%
Combined ratio 81.8% 86.1% 85.6%
Operating expenses of insurance business in gross written premiums 24.6% 25.0% 25.7%

Management Accounting Report

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

9. Financial position of the Triglav Group and Zavarovalnica Triglav

  • Balance sheet total of the Triglav Group as at 31 December 2021 stood at EUR 4.4 billion, up by 6% relative to the preceding year.
  • Total equity grew by 7% primarily as a result of higher net profit for the year and increased reserves from profit.
  • The Triglav Group’s return on equity stood at 12.5%, up by 3.7 percentage points.
  • The Triglav Group’s financial investments rose by 2%.

Management Accounting Report

9.1 The Triglav Group

9.1.1 Equity and liabilities

The Group’s total equity as at 31 December 2021 amounted to EUR 933.0 million, up by 7% relative to the preceding year, primarily as a result of higher net profit for the year and increased reserves from profit. Total equity represented 21.3% of total balance sheet liabilities, an increase of 0.3 percentage point.

Equity attributable to the controlling company rose by 7% to EUR 930.5 million, while non-controlling interest holders had EUR 2.5 million, down by 1%. The share capital of EUR 73.7 million remained unchanged and was divided into 22,735,148 ordinary shares. As a result of a decrease in the value of available-for-sale financial assets, fair value reserves declined by 13% to EUR 77.8 million. Share premium of EUR 50.3 million remained at a level approximately equal to the 2020 year-end (index 100).

Reserves from profit amounted to EUR 421.6 million, a 10% increase relative to the preceding year. They comprise legal and statutory reserves in the amount of EUR 20.3 million, contingency reserves of EUR 640 thousand and other reserves of EUR 400.7 million. Other reserves from profit rose by EUR 36.8 million due to the allocation of net profit for the year.

Accumulated profit amounted to EUR 310.0 million and recorded a 13% increase. In addition to net profit for the year, accumulated profit includes EUR 234.6 million of net profit brought forward (index 102). Net profit brought forward increased by EUR 44.1 million due to the transfer of net profit for the preceding year and decreased by EUR 36.8 million due to the payment of dividends and by EUR 205 thousand due to the transfer to reserves. Net profit for the year disclosed in the balance sheet totalled EUR 75.4 million due to the allocation to reserves from profit and was EUR 37.3 million lower than net profit disclosed in the income statement (see Section 9.2.1 for further information).

Subordinated liabilities amounted to EUR 49.5 million and were at a level approximately equal to the 2020 year-end (index 100).

Gross insurance technical provisions were 5% higher, totalling EUR 3,198.7 million. They represented 73.1% of total balance sheet liabilities, down by 0.2 percentage point relative to the preceding year. Mathematical provisions and insurance technical provisions for unit-linked life insurance contracts amounted to EUR 2,054.9 million, up by 4%. An increase was also seen in claims provisions (index 108), provisions for gross unearned premium (index 107) and other insurance technical provisions (index 104). The Group’s insurance technical provisions are discussed in greater detail in Section 7.8 Risk equalisation.

Operating liabilities fell by 10% to EUR 63.3 million and represented 1.4% of total balance sheet liabilities. They declined mostly on account of liabilities from reinsurance and coinsurance operations, which dropped by 16% to EUR 41.2 million.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Lease liabilities amounted to EUR 11.3 million, up by 12%. They comprise long-term lease liabilities of EUR 10.0 million (index 104) and short-term lease liabilities of EUR 1.2 million (index 317).

Other financial liabilities increased by 7% to EUR 3.1 million (a 0.1% share in total balance sheet liabilities), mainly due to higher liabilities arising from deposits with cedants from inward and outward reinsurance at Pozavarovalnica Triglav Re.

Employee benefits of EUR 17.7 million declined by 1% and other provisions by 11% to EUR 2.5 million. Deferred tax liabilities fell by 36% to EUR 9.4 million primarily due to the lower fair value reserves for which deferred tax is calculated.

Other liabilities increased by 26% mainly due to higher short-term trade payables of the

Business Report

Financial position of the Triglav Group and Zavarovalnica Triglav

9.1.2 Assets

Financial investments, representing 67.2% of total assets, amounted to EUR 2,937.7 million, up by 2% relative to the 2020 year-end. Available-for-sale financial investments accounted for the bulk, reaching EUR 2,137.6 million as at 31 December 2021. Furthermore, financial investments measured at fair value through profit or loss amounted to EUR 544.4 million, held-to-maturity financial investments to EUR 157.6 million and deposits and loans to EUR 98.1 million. Unit-linked insurance assets amounted to EUR 619.6 million, up by 23%. See Section 7.9 Investments structure of the Triglav Group and Zavarovalnica Triglav for more information on the structure of financial investments.

The Group’s financial investments in associates rose by 28% to EUR 36.0 million mainly due to the capital increase of Diagnostični center Bled (ZT SR) and Trigal. Investment property declined by 5% and amounted to EUR 75.1 million. Receivables, representing 4.9% of total balance sheet assets, grew by 5% compared to the preceding year and amounted to EUR 212.4 million, of which receivables from direct insurance operations of EUR 116.9 million (index 111) accounted for the bulk. Receivables from reinsurance and coinsurance operations reached EUR 67.2 million (index 93), other receivables stood at EUR 24.2 million (index 103) and current tax receivables at EUR 4.1 million (index 212).

Insurance technical provisions transferred to reinsurance contracts increased by 39% and amounted to EUR 174.8 million. Assets from reinsurance contracts from claims provisions rose to EUR 116.1 million (index 140), assets from unearned premium increased to EUR 53.1 million (index 130) and assets from mathematical provisions grew by 181% to EUR 5.6 million.

Property, plant and equipment totaled EUR 108.7 million, down by 4%. Intangible assets grew by 6%, totaling EUR 107.2 million. Right-of-use assets increased by 11% to EUR 10.9 million. They comprise the right to use land and buildings of EUR 8.6 million (index 106), the right to use vehicles of EUR 2.2 million (index 139) and the right to use equipment and other assets of EUR 85,000 (index 93).

Non-current assets held for sale rose to EUR 3.8 million (index 416). Due to the planned sale of investment property, Triglav, Upravljanje nepremičnin reclassified real property in the amount of EUR 3.1 million.

Cash and cash equivalents amounted to EUR 82.3 million (index 101) and other assets totaled EUR 4.8 million (index 77).

Financial position ratios of the Triglav Group

Financial position ratios 2021 2020 2019
Equity to total liabilities ratio 21.3% 21.0% 20.1%
Average equity balance as % of gross written premium 66.6% 67.4% 65.0%
Return on equity 12.5% 8.9% 10.9%
Gross insurance technical provisions to total liabilities ratio 73.1% 73.3% 73.1%
Average balance of gross insurance technical provisions as % of gross written premium 230.3% 239.6% 236.1%
Financial assets to total assets ratio 81.3% 81.9% 81.8%
Financial assets to gross insurance technical provisions 111.2% 111.7% 111.9%

Risk Management

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

31 December 2021 31 December 2020 Index Share 2021 Share 2020

Balance sheet of the Triglav Group as at 31 December 2021 – according to IFRS

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Financial position of the Triglav Group and Zavarovalnica Triglav

Risk Management

Accounting Report

ASSE TS 4,374,353,616 4,139,441,072 106 100.0% 100.0%
Intangible assets 107,184,415 100,975,475 106 2.5% 2.4%
Property, plant and equipment 108,655,212 113,291,036 96 2.5% 2.7%
Non-current assets held for sale 3,812,044 915,851 416 0.1% 0.0%
Deferred tax assets 927,425 778,589 119 0.0% 0.0%
Investment property 75,110,973 78,977,800 95 1.7% 1.9%
Right-of-use assets 10,933,109 9,821,211 111 0.2% 0.2%
Investments in associates 36,031,346 28,237,714 128 0.8% 0.7%
Financial investments 2,937,700,150 2,887,380,559 102 67.2% 69.8%
- loans and deposits 98,104,537 97,971,079 100 2.2% 2.4%
- held to maturity 157,560,733 162,824,686 97 3.6% 3.9%
- available for sale 2,137,609,082 2,101,914,068 102 48.9% 50.8%
- recognised at fair value through profit or loss 544,425,798 524,670,726 104 12.4% 12.7%
Unit-linked insurance assets 619,617,488 501,808,980 123 14.2% 12.1%
Reinsurers' share of technical provisions 174,839,890 125,873,637 139 4.0% 3.0%
Receivables 212,376,909 203,183,851 105 4.9% 4.9%
- receivables from direct insurance operations 116,855,207 105,484,939 111 2.7% 2.5%
- receivables from reinsurance and coinsurance operations 67,200,932 72,355,133 93 1.5% 1.7%
- current tax receivables 4,127,384 1,950,631 212 0.1% 0.0%
- other receivables 24,193,386 23,393,148 103 0.6% 0.6%
Other assets 4,843,025 6,296,705 77 0.1% 0.2%
Cash and cash equivalents 82,321,630 81,899,664 101 1.9% 2.0%
EQUITY AND LIABILITIES 4,374,353,616 4,139,441,072 106 100.0% 100.0%
Equity 932,986,869 870,151,947 107 21.3% 21.0%
Controlling interests 930,511,224 867,648,574 107 21.3% 21.0%
- share capital 73,701,392 73,701,392 100 1.7% 1.8%
- share premium 50,283,747 50,271,107 100 1.1% 1.2%
- reserves from profit 421,633,959 384,106,692 110 9.6% 9.3%
- treasury share reserves 364,680 364,680 100 0.0% 0.0%
- treasury shares -364,680 -364,680 100 0.0% 0.0%
- fair value reserve 77,834,278 89,293,484 87 1.8% 2.2%
- net profit brought forward 234,588,994 229,284,048 102 5.4% 5.5%
- net profit for the year 75,439,847 44,131,955 171 1.7% 1.1%
- currency translation differences -2,970,993 -3,140,104 95 -0.1% -0.1%
Non-controlling interests 2,475,645 2,503,373 99 0.1% 0.1%
Subordinated liabilities 49,471,831 49,423,693 100 1.1% 1.2%
Insurance technical provisions 2,576,368,384 2,523,229,144 102 58.9% 61.0%
- unearned premiums 370,043,725 344,760,927 107 8.5% 8.3%
- mathematical provisions 1,432,613,660 1,457,023,963 98 32.8% 35.2%
- claims provisions 694,498,311 645,331,168 108 15.9% 15.6%
- other insurance technical provisions 79,212,688 76,113,086 104 1.8% 1.8%
Insurance technical provisions for unit-linked insurance contracts 622,303,399 509,984,710 122 14.2% 12.3%
Provisions for employee benefits 17,672,133 17,781,153 99 0.4% 0.4%
Other provisions 2,512,536 2,809,101 89 0.1% 0.1%
Deferred tax liabilities 9,377,034 14,539,515 64 0.2% 0.4%
Other financial liabilities 3,085,647 2,895,834 107 0.1% 0.1%
Operating liabilities 63,341,658 70,313,038 90 1.4% 1.7%
- liabilities from direct insurance operations 19,450,557 16,801,856 116 0.4% 0.4%
- liabilities from reinsurance and coinsurance operations 41,241,465 48,940,738 84 0.9% 1.2%
- current tax liabilities 2,649,636 4,570,444 58 0.1% 0.1%
Lease liabilities 11,274,806 10,025,532 112 0.3% 0.2%
Other liabilities 85,959,319 68,287,405 126 2.0% 1.6%

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

9.2 Zavarovalnica Triglav

9.2.1 Equity and liabilities

Zavarovalnica Triglav’s total equity amounted to EUR 675.2 million, up by 5% compared to the preceding year. Its share in the balance sheet total increased by 0.2 percentage points to 21.6%. The share capital of EUR 73.7 million remained unchanged and was divided into 22,735,148 ordinary registered no-par value shares. Share premium of EUR 53.4 million also remained unchanged. Reserves from profit grew by 10% to EUR 404.6 million and comprise legal and statutory reserves in the amount of EUR 4.7 million and other reserves from profit in the amount of EUR 399.9 million, which rose by EUR 36.7 million due to the allocation of net profit.

As a result of a decrease in the value of available-for-sale financial assets, fair value

reserves declined by 6% to EUR 5 5.9 million. Accumulated profit amounted to EUR 87.7 million (index 98), including net profit for the year (index 84) and net profit brought forward of EUR 50.9 million. Net profit brought forward increased by EUR 29.1 million due to the transfer of net profit for the preceding year and decreased due to the payment of dividends of EUR 38.6 million. Net profit for the year disclosed in the balance sheet totalled EUR 36.7 million, which was EUR 36.7 million less than net profit disclosed in the income statement.

In accordance with the Management Board’s decision, the Company used a portion of net profit to form other reserves from profit. Subordinated liabilities amounted to EUR 49.5 million and were at a level approximately equal to the 2020 year-end (index 100).

Gross insurance technical provisions totalled EUR 2,280.5 million, up by 4%. They represented 73.1% of total balance sheet liabilities, down by 0.3 percentage point. Mathematical provisions grew by 4% to EUR 1,548.5 million. Provisions for gross unearned premium increased by 5% and gross claims provisions by 4%. Other insurance-technical provisions declined by 9%.

Operating liabilities grew by 3% to EUR 34.9 million and accounted for 1.1% of total balance sheet liabilities. Their growth was mainly influenced by a 24% increase in liabilities from reinsurance and coinsurance operations. Lease liabilities amounted to EUR 4.6 million, up by 26% relative to the 2020 year-end. The majority of lease liabilities was accounted for by long-term lease liabilities, while short-term lease liabilities amounted to only EUR 15,000 (index 196).

Deferred tax liabilities offset against deferred tax assets amounted to EUR 4.2 million. They fell by 56% primarily due to the lower fair value reserves for which deferred tax is calculated. Other liabilities increased by 37% to EUR 55.1 million, mainly due to higher short-term trade payables. They represented 1.8% of total balance sheet liabilities.

9.2.2 Assets

Financial investments totalled EUR 1,968.7 million and were slightly lower compared to 2020 (index 99). Their share in total assets was 63.1%. In total financial investments, EUR 1,588.4 million was accounted for by available-for-sale investments, EUR 206.8 million by investments measured at fair value through profit or loss, EUR 140.9 million by held-to-maturity investments and EUR 32.5 million by loans and deposits. Unit-linked insurance assets increased by 22% to EUR 539.4 million.

Investments in subsidiaries and associates rose by 6% and totalled EUR 173.6 million, representing 5.6% of total balance sheet assets. Their increase is the result of the capital increase of Diagnostični center Bled (Z TSR), Trigal and Triglav Avtoservis in the amount of EUR 9.9 million (see Section 2.8.4 Composition of the Triglav Group for more information). Investment property amounted to EUR 43.8 million, down by 1%.

Receivables grew by 10% to EUR 105.2 million and represented 3.4% of total balance sheet assets. Receivables from direct insurance operations, which went up by 9% and amounted to EUR 73.5 million, accounted for the bulk. Receivables from coinsurance and reinsurance operations increased by 19% to EUR 23.5 million, other receivables dropped by 10% to EUR 7.6 million and current tax receivables amounted to EUR 564,000 (there were none as at 31 December 2020).

Insurance technical provisions transferred to reinsurance contracts grew by 28% and amounted to EUR 136.1 million. Assets from reinsurance contracts from claims provisions were 34% higher and totalled EUR 94.5 million, while assets from unearned premium rose by 17% to EUR 41.6 million. Intangible assets increased by 7% due to investments in computer equipment.

Business Report

Financial position of the Triglav Group and Zavarovalnica Triglav

amounted to EUR 67.0 million. Property, plant and equipment of EUR 65.1 million fell by 4%, predominantly due to the calculation of current depreciation.

Right-of-use assets amounted to EUR 4.5 million (index 127). They comprise the right to use land and buildings of EUR 3.2 million (index 135), the right to use vehicles of EUR 1.3 million (index 110) and the right to use other assets of EUR 47,000 (index 220).

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

31 December 2021

31 December 2020

Index

Share 2021

Share 2020

ASSETS 3,118,944,094 2,995,518,165 104 100.0% 100.0%
Intangible assets 67,022,027 62,397,579 107 2.1% 2.1%
Property, plant and equipment 65,143,307 67,775,451 96 2.1% 2.3%
Investment property 43,840,055 44,451,276 99 1.4% 1.5%
Right-of-use assets 4,548,298 3,587,916 127 0.1% 0.1%
Investments in subsidiaries 131,924,683 132,337,466 100 4.2% 4.4%
Investments in associates 41,693,997 31,337,951 133 1.3% 1.0%

Balance sheet of Zavaro valnica Triglav as at 31 December 2021 – according to IFRS

Financial position of the Triglav Group and Zav arov alnica Triglav

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Financial investments

Financial investments 1,968,679,979 1,983,588,373 99 63.1% 66.2%
- loans and deposits 32,521,523 36,951,085 88 1.0% 1.2%
- held to maturity 140,946,233 143,908,512 98 4.5% 4.8%
- available for sale 1,588,390,263 1,595,002,429 100 50.9% 53.2%
- recognised at fair value through profit and loss 206,821,960 207,726,347 100 6.6% 6.9%

Unit-linked insurance assets

Unit-linked insurance assets 539,417,972 442,292,488 122 17.3% 14.8%

Reinsurers' share of technical provisions

Reinsurers' share of technical provisions 136,077,958 105,903,438 128 4.4% 3.5%

Receivables

Receivables 105,169,567 95,800,206 110 3.4% 3.2%
- receivables from direct insurance operations 73,516,574 67,632,214 109 2.4% 2.3%
- receivables from reinsurance and coinsurance operations 23,522,340 19,797,094 119 0.8% 0.7%
- current tax receivables 564,166 0 0 0.0% 0.0%
- other receivables 7,566,487 8,370,898 90 0.2% 0.3%

Other assets

Other assets 1,513,260 3,741,799 40 0.0% 0.1%

Cash and cash equivalents

Cash and cash equivalents 13,912,991 22,304,222 62 0.4% 0.7%

EQUITY AND LIABILITIES

EQUITY AND LIABILITIES 3,118,944,094 2,995,518,165 104 100.0% 100.0%

Equity

Equity 675,221,933 644,003,173 105 21.6% 21.5%
Controlling interests 675,221,933 644,003,173 105 21.6% 21.5%
- share capital 73,701,392 73,701,392 100 2.4% 2.5%
- share premium 53,412,884 53,412,884 100 1.7% 1.8%
- reserves from profit 404,562,643 367,862,643 110 13.0% 12.3%
- fair value reserve 55,884,634 59,402,079 94 1.8% 2.0%
- net profit/loss brought forward 50,944,831 60,526,536 84 1.6% 2.0%
- net profit/loss for the year 36,715,549 29,097,639 126 1.2% 1.0%

Subordinated liabilities

Subordinated liabilities 49,471,831 49,423,693 100 1.6% 1.6%

Insurance technical provisions

Insurance technical provisions 1,740,373,185 1,750,315,382 99 55.8% 58.4%
- unearned premiums 246,017,849 235,190,816 105 7.9% 7.9%
- mathematical provisions 1,008,319,155 1,041,557,084 97 32.3% 34.8%
- claims provisions 446,567,255 430,259,621 104 14.3% 14.4%
- other insurance technical provisions 39,468,926 43,307,861 91 1.3% 1.4%

Insurance technical provisions for unit-linked insurance contracts

Insurance technical provisions for unit-linked insurance contracts 540,135,052 448,726,097 120 17.3% 15.0%

Provisions for employee benefits

Provisions for employee benefits 12,842,304 13,073,364 98 0.4% 0.4%

Other provisions

Other provisions 358,980 769,957 47 0.0% 0.0%

Deferred tax liabilities

Deferred tax liabilities 4,212,732 9,531,162 44 0.1% 0.3%

Other financial liabilities

Other financial liabilities 1,690,586 1,633,896 103 0.1% 0.1%

Operating liabilities

Operating liabilities 34,861,554 33,977,772 103 1.1% 1.1%
- liabilities from direct insurance operations 10,182,945 10,636,904 96 0.3% 0.4%
- liabilities from reinsurance and coinsurance operations 24,678,609 19,824,185 124 0.8% 0.7%
- current tax liabilities 0 3,516,683 0 0.0% 0.1%

Lease liabilities

Lease liabilities 4,643,844 3,675,805 126 0.1% 0.1%

Other liabilities

Other liabilities 55,132,093 40,387,864 137 1.8% 1.3%

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

10. Cash flow statement

  • The Triglav Group and Zavarovalnica Triglav generated a positive cash flow from operating activities and negative cash flows from investing and financing activities.
  • The closing balance of cash and cash equivalents of the Group was EUR 82.3 million, up by 1% relative to the preceding year.

10.1 The Triglav Group

A positive cash flow from operating activities of the Group increased by 15% to EUR 137.4 million primarily as a result of the higher volume of net written premium.

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Cash flow statement

Cash flow from investing activities decreased to EUR – 93.9 million (index 112), which was influenced by a larger volume of investing activities due to cash flow from operating and financing activities and changes in cash in the period. The reason for lower absolute income and expenses from investing activities compared to the preceding year is mainly the lower volume of trading in financial instruments as part of the tactical adjustment of portfolios.

Cash flow from financing activities was negative and stood at EUR – 43.1 million (compared to – 29.0 million in 2020). There was no income from financing activities in 2021. Financing expenses include dividend payments, interest on treasury bonds, and expenses for interest and principal payments from leases. Most expenses in 2021 were related to dividend payments and in the preceding year to the maturity of the bond.

The closing balance of cash and cash equivalents totalled EUR 82.3 million, a 1% increase relative to the year before.

Summary cash flow statement of the Triglav Group

2021 2020 Index
A. Operating cash flow Income statement items 144,641,397 125,392,511 115
Changes in net current assets - operating balance sheet items -7,283,265 -6,336,992 115
Net cash from/ (used in) operating activities 137,358,132 119,055,519 115
B. Cash flows from investing activities Cash inflows from investing activities 1,093,015,888 1,361,243,567 80
Cash outflows from investing activities -1,186,871,319 -1,445,191,950 82
Net cash from/ (used in) investing activities -93,855,431 -83,948,383 112
C. Cash flows from financing activities Cash inflows from financing activities 0 0 0
Cash outflows from financing activities -43,097,819 -29,035,063 148
Net cash from/ (used in) financing activities -43,097,819 -29,035,063 148
D. Closing balance of cash and cash equivalents 82,321,630 81,899,664 101
E1. Net cash flow for the period 404,882 6,072,073 7
E2. External acquisition 0 0 0
E3. Currency differences 17,084 -42,184
F. Opening balance of cash and cash equivalents 81,899,664 75,869,775 108

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

10.2 Zavarovalnica Triglav

A positive cash flow from operating activities of Zavarovalnica Triglav totaled EUR 54.0 million, up by 40% compared to the year before. Its increase, as in the case of the Group, is mainly due to a higher volume of net written premium.

Cash flow from investing activities equalled EUR –20.3 million (compared to EUR –17.1 million in 2020). Its decrease is a result of a larger volume of investing activities due to the higher cash flow from operating and financing activities and changes in cash during the period. Due to higher net expenses from financial investments, cash balances with banks further declined. Absolute income and expenses from investing activities decreased compared to the preceding year, mainly due to lower volume of trading in financial instruments as part of the tactical adjustment.

Business Report

Cash flow statement

Cash flow from financing activities was negative and stood at EUR –42.2 million (index 167). As in the preceding year, there was no income from financing activities in 2021. Financing expenses include dividend payments, interest on treasury bonds, and expenses for interest and principal payments from leases. Their increase is related to the payment of dividends in 2021, because they were not paid out in the preceding year. The closing balance of cash and cash equivalents of EUR 13.9 million was lower by 38% relative to the preceding year.

Summary cash flow statement of Zavarovalnica Triglav

2021 2020 Index
A. Operating cash flow 57,377,294 43,160,418 133
Changes in net current assets – operating balance sheet items -3,345,436 -4,635,089 72
Net cash from/ (used in) operating activities 54,031,858 38,525,329 140
B. Cash flows from investing activities Cash inflows from investing activities 945,312,942 1,132,256,197 83
Cash outflows from investing activities -965,578,127 -1,149,365,270 84
Net cash from/ (used in) investing activities -20,265,184 -17,109,073 118
C. Cash flows from financing activities Cash inflows from financing activities 0 0 0
Cash outflows from financing activities -42,157,904 -25,224,146 167
Net cash from/ (used in) financing activities -42,157,904 -25,224,146 167
D. Closing balance of cash and cash equivalents 13,912,991 22,304,222 62
E. Net cash flow for the period -8,391,231 -3,807,890 220
F. Opening balance of cash and cash equivalents 22,304,222 26,112,112 85

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

11. Development and sales activities

  • In a year that was again very development-oriented, the focus in both core activities of the Triglav Group was on clients and their user experience.
  • The traditional sales method continued to be transformed into a hybrid method and new technological solutions were incorporated into traditional distribution channels.
  • In order to further grow its business in the region, the Group entered into new strategic partnerships and started operating in Poland and Denmark via contractual partners.
  • The full flexibility of the scope and amount of coverage is an advantage of the redesigned home insurance and new modular insurance products.
  • Development processes continued to be carried out in order to facilitate policy underwriting, claim reporting and the digitalisation of back-office processes.
  • The client relationship management information system was upgraded in terms of function and data, while the functionalities of the i.triglav web office and online applications intended for

clients in both core activities were expanded.

The centralisation of asset management was increased and the analysis of ESG aspects was integrated into the investment process.

The planned development projects were successfully completed. The Group’s efforts remain focused on flexible products and services based on proactive risk identification and comprehensive risk management. In this way, the Group strives to improve its clients’ financial security in all stages of their life and business development, adapt to trends in society, especially demographic and technological, and support changes to reduce climate impacts.

The holders of development activities for the whole Triglav Group are the relevant divisions and departments at the parent company. In their work, they research the dynamic and growing needs of clients, monitor developments in other industries and sectors and ensure the transfer of processes, products and services, which they adapt to the specifics of particular markets. Sustainable aspects and regulatory changes are incorporated into the development of products and services, which is presented in greater detail in Section 12 Sustainable development.

11.1 Client-centric approach

A client-centric approach is the Group’s key focus. It is placed alongside business success and stability, digitalisation and the introduction of new forms of business, and the development of an open culture of cooperation. Its implementation had a positive impact on the Group’s business results even before the onset of the pandemic in 2020, when it became clear that such policy was the right one and therefore its implementation was further accelerated. It will maintain its key role in the new strategy period. It is supported by the continued comprehensive digitalisation of business and the development of a multi-channel approach, organisational culture and a flexible range of modern insurance and investment products and services, which are provided with existing and newly established business ecosystems.

At the strategic level, the concept of client focus was expanded to simultaneously achieve an outstanding and uniform user experience. The establishment of a central entry point and the upgrade of the client relationship management (CRM) system will contribute to achieving this goal.

With flexible products, such as modular insurance, the Group strives to offer clients a wide range of insurance scope and coverage, and by digitalising processes and focusing on a uniform and outstanding user experience enable clients to choose the most appropriate form of cooperation at any stage.

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Development and sales activities

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Client-tailored products and services

Assistance and related services

Multichannel approach

Transformation and digitalisation

Open and cooperative organisational culture

Outstanding and uniform user experience

Client-centric approach

After the first pandemic year, in which the highest level of employee and client satisfaction was achieved to date, the clients’ changing needs and the increased use of digital tools continued in 2021. Once again, very high client satisfaction was recorded. See Section 12 Sustainable development for more information.

The share of remote business remained high.

despite the easing of measures, which shows that clients accepted it and want it in the future. In the second year, marked by measures related to limiting the spread of the COVID-19 pandemic, traditional distribution channels continued to be integrated with new technological solutions for more effective remote business and even more targeted client satisfaction.

Triglav Skladi is available for information on investment solutions. To complement its diverse selection of communication channels, the Group developed a live/web chat and chat operated by a digital assistant, i.e. a chatbot. An online application for booking appointments with an insurance agent is also available to clients, which allows them to make an appointment, use a video call and includes the online presentation of agents.

The range of assistance services was further expanded. In addition to car, home and computer assistance as well as assistance for microvehicles and watercraft, assistance for small animals is now available. The organisation of work was adapted to ensure the effective and client-friendly settlement of mass claims, while simple property damage claims can be reported by calling the toll-free telephone number, online or via the Triglav Asistenca mobile application. In terms of the accessibility and availability of the Group’s solutions, public calls and instructions on what steps to take in the event of a pandemic and major CAT events are published.

In 2021, many activities in Group subsidiaries focused on upgrading client relationships. In addition to upgrading the operation of call centres in Croatia and Serbia, the call centre was launched in North Macedonia. Many processes were perfected in order to take out insurance with ease, helping to increase the responsiveness of back-office departments.

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Development and sales activities

Risk Management

Accounting Report

Digital business solutions were optimised and adapted throughout the year, which are presented below. At the forefront were:

  • development of client-tailored products and services,
  • digitalisation of back-office processes,
  • digital sales expansion,
  • digitalisation of claim processes and
  • upgrading the functionality of the i.triglav web office, which is becoming the central contact point between clients and Zavarovalnica Triglav and whose number of users is constantly growing.

A high level of accessibility of the Group’s services was maintained while expanding communication channels. Responsiveness is key to building and strengthening client relationships. This aspect is also realised by ensuring our availability on toll-free telephone numbers (general information and technical assistance: 080 555 555, [email protected]; and assistance services: 080 2864 in Slovenia, 080 2222 2864 abroad). In 2021, nearly 500,000 calls were answered and nearly 80,000 written client requests were received.

The toll-free telephone number 080 266 4 of Triglav, Zdravstvena zavarovalnica, is available for information on health insurance, and the toll-free telephone number 080 1019 of...

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

11.1.1 Development of sales processes and channels

Sales and after-sales processes are being upgraded by transforming the traditional way of selling insurance into a hybrid way, which enables both remote selling and personal contact. Due to the unstable epidemic situation, the sales network as the Group’s main sales channel focused on remote selling. Contact with clients was maintained via various communication channels, including personal contact, depending on the available options. Clients were encouraged and assisted in taking out insurance and reporting claims remotely, while the opening hours of points of sale and the assistance centre were adapted to client needs. The operation of the contact and call centre at Zavarovalnica Triglav was strengthened. The sales competencies of the most important

sales channel, i.e. own sales network, were improved through regular and extensive training, while cooperation with the external sales network was strengthened via various forms of networking. A lot of effort was invested in upgrading the sales competencies for bank sales channels, while simplifying the procedures for attracting new clients. Through education and training, the sales staff learnt about changes in the environment, especially new purchasing habits of insurance service users and risks and digitally supported sales processes, while facilitating intergenerational cooperation and knowledge transfer, as reported in Section 12 Sustainable development.

In Slovenia, an advanced digital uniform platform began to be implemented to support the sales process at the Group for non-life, life and health insurance in one place. With regard to life insurance, single premium unit-linked life insurance and complementary serious illness insurance products sold via the bank channel were redesigned in the single digital platform.

In Croatia, an application solution for the more systematic use of sales opportunities in the Group’s own sales network was upgraded and the conclusion of selected insurance policies was enabled via a more advanced application in other sales channels.

In Serbia, business processes for cross-selling and even more systematic processing of sales opportunities were upgraded.

In the market of Bosnia and Herzegovina, the Group’s own sales network continued to be strengthened and branches in Posušje and Livno opened their doors. Cooperation with bank sales channels with respect to non-life insurance was expanded in terms of process and products, the conclusion of life insurance policies was improved and simplified, and travel health insurance with assistance was offered via online sales channels.

In North Macedonia, the sale of insurance products was promoted via own and external sales networks, and the application for taking out insurance and reporting claims was upgraded. Cooperation with Komercijalna banka Skopje was strengthened with respect to loan protection insurance covering unemployment, disability, accident, illness and death.

In Montenegro, in addition to the Group’s own sales network, cooperation with bank sales channels was strengthened. Due to legislative changes applying to insurance for the default of consumer loans, a cooperation agreement was entered into with three banks. Online conclusion of insurance for micromobility vehicles and accident insurance for children was also enhanced.

11.1.2 New forms of partnerships

The Group is increasing its volume of business by entering into strategic alliances or partnering with companies and other partners in its markets and beyond. In this way, it is reducing business uncertainties, overcoming its geographical limitations and improving the expertise and content of services provided to its clients. In 2021, it offered a number of new forms of insurance protection to its partners and clients. Thanks to the high level of automation and digitalisation of cooperation, they also experienced an enriched and friendlier sales experience.

In Slovenia, the Company built strategic partnerships with banks and other financial institutions as well as sales networks for the sale of insurance services. It strengthened its cooperation with Nova KBM, Gorenjska banka, Sberbank and Delavska hranilnica, as well as with partners for insurance agency and brokerage activities. It entered into new alliances with mobile operators to sell insurance for the protection of mobile phones and other portable devices.

In other markets in the region, the Group...

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Development and sales activities

expanded its business practices and alliances, such as new partnerships in selling extended vehicle warranty in Serbia, making strategic commitments with Halkbank and NLB and establishing a long-term strategic partnership in life insurance with Rade Končar in North Macedonia.

The Group is conquering the markets where it is not directly present by entering into contractual partnerships as an insurance provider that co-creates a full range of various products and services. Its presence in this segment in 2020 included cross-border services in more than 15 EU Member States. In 2021, the Group’s presence was significantly enhanced, both in terms of new markets and insurance groups provided to foreign clients. In addition to business partnerships in Greece, Italy, Norway and Netherlands, new operations were launched in Poland and Denmark.

In parallel with upgrading existing partnerships and entering into new ones, the Group increased information connectivity with its partners and the number of joint marketing campaigns. Information support was provided to the non-life (motor vehicle) insurance sales process in Poland, while partnering with the sales network of Gorenje and Big Bang in Slovenia. Joint marketing activities with some partners, such as Petrol, were strengthened. See Section 12 Sustainable development for more information.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

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11.1.3 Business ecosystems

Products and services that generate new value for clients and other stakeholders are designed by developing business ecosystems, thereby expanding the Group’s market presence and creating new sales opportunities. The Group’s main long-term competitive advantage is the upgrading of insurance and financial products with assistance and related services, which are provided together with a partner network. In

This way, a comprehensive solution to clients’ needs is ensured in addition to their financial security. The main building blocks of any ecosystem are assistance services expanded by related services, which are supported by advanced information and digital solutions. Ecosystems are built in five main areas:

  • care for people’s health,
  • care for small animals’ health,
  • safe and sustainable mobility,
  • carefree and safe living, and
  • financial services.

The Triglav Komplet bonus system connects and rewards client loyalty and uniformly completes all main areas.

New providers were included in the well-developed business ecosystem in the field of healthcare services, while upgrading existing partnerships for comprehensive medical treatment of clients. The range of specialist outpatient treatment services was expanded with pulmonary services for adults. Cooperation with primary healthcare service providers was enhanced and two additional consultative committees were established – the Consultative Committee on Comprehensive Care and the Consultative Committee on Prevention and Rehabilitation in Sport.

The services provided by the Company’s partners are complemented by the range of Company’s insurance services, thereby giving potential policyholders what they need at the right time. The Company works with providers of home, car, computer, micromobility, and small animal assistance.

“Development innovations, such as flexible insurance products and the guidelines adopted for the further development of business systems, reflect the direction of development in which the Group is gradually moving from a business model focused on traditional insurance products to a predominantly service-oriented model. These solutions are comprehensive in their internal structure, easy to use and adaptable to the client’s needs. This is, for example, evidenced by our new home insurance product, which achieves high flexibility in guarantees and the scope of coverage, and which also includes assistance services. In the future, we will expand these products within business ecosystems in five key areas, and will continuously support them with information and digital solutions and a joint bonus system. In addition to financial security, we want to provide clients with effective solutions to their problems and offer them an excellent comprehensive experience. Our clients’ trust and satisfaction are closely connected, and in the past year both were rated very high, the highest precisely in the field of assistance services.”

Janko Šemrov
Executive Director at Zavarovalnica Triglav


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Service providers and vehicle importers (e.g. a multi-year policy for leasing-financed vehicles) were made available.

  • Agricultural insurance: The products were harmonised with the Decree on co-financing of insurance premiums. With regard to insurance of fruit against the risk of spring frost, the start of insurance guarantee was redefined.
  • Small animal insurance: A new insurance product was launched and automatic changes to perpetual insurance policies were implemented.
  • Accident insurance: Group accident insurance for hotel guests, visitors and day trippers as well as cable car users (combined tariffs, optimised claim payout process for individual risks) was simplified. Additional accident insurance for the elderly was.

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Accounting

Significant progress was made in the insurance of electronic devices, targeting clients in the partner sales network during the purchasing process via a simple and fast solution. With regard to the asset management activity, Triglav Skladi is developing an agile digital ecosystem, which is reflected in the advanced functionalities of its digital platforms.

11.1.4 Development of insurance products and services

Identification of client needs and expectations of individual markets was reflected in the development and redesign of insurance products and services. As in previous years, the focus in 2021 was on their simplicity, comprehensiveness and transparency, as well as on strict compliance with legal and other regulatory requirements (see Section 12.5 Governance aspects, Adjustment to regulatory changes for more information). Regular adjustment of insurance terms and conditions, such as tariffs, conditions and guidelines for underwriting, remains crucial for improving underwriting results.

Good practices continued to be transferred from Slovenia to other Group markets, while taking advantage of synergies in the development of uniform regional solutions. Special attention was paid to the transfer of sales practices and experiences in the training of sales staff, in addition to the continued implementation of a modern human resource information system and portal for employees at subsidiaries. See Section 12 Sustainable development for more information about the latter and the high level of client satisfaction achieved by developing processes and products designed to provide a better user experience.

Development innovations by insurance group

  • Property and interest in property insurance:
  • Health insurance: With the upgraded range of group insurance products, businesses are able to provide their employees with quick and easy access to healthcare services. The terms and conditions of these insurance products were unified within a modular product, which sets out the common general terms and conditions for several group insurance products – Zobje Kolektivno (Group Teeth), Drugomnenje Kolektivno (Group Second Opinion) and Zdravstveni nasvet Kolektivno (Group Medical Advice). Additional covers are also available.
  • Transport insurance: With respect to drone insurance, the terms and conditions of hull and liability insurance were updated in view of legislative changes and the new classification. Preparations were made to accommodate potential future legislative changes.

Five main development areas of Triglav Group’s business ecosystems

Carefree and safe living Financial services Care for people’s health Care for small animals’ health Safe and sustainable mobility

The Triglav Komplet bonus system

Triglav Group’s business ecosystems

Main areas


By redesigning its home insurance product, transparency was increased and full flexibility in the scope and amount of insurance coverage for residential buildings was achieved. A new and important step was taken in focusing on diverse client needs. With a wide range of options, the home insurance product captures the growing expectations of clients, ranging from quick and easy online purchases to advice from insurance agents on tailoring the product to clients’ wishes.

  • Online platform for reporting non-life claims: The online environment was upgraded to automatically inform clients about the status of their claim settlement, in addition to expanding and simplifying online reporting options.
  • Motor vehicle insurance: The insurance terms and conditions of motor vehicle insurance were adjusted to the needs of the market and the focus on simple, profitability-oriented and claim-balanced products. With adjustments to the coverage, “mini” car assistance, insurance solutions for leasing.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

changes (compulsory liability insurance for drones with a take-off weight of over 250g) and online underwriting. The insurance terms and conditions were adjusted to the requirements of reinsurers (inclusion of a cyber risk exclusion clause and a renewed clause on the exclusion of radioactive contamination, chemical, biological, biochemical and electromagnetic weapons).

- Accounts receivable insurance: Unemployment insurance was redesigned as a modular insurance product, which enables the inclusion of various covers and target groups. It can also be concluded for employees abroad and natural persons carrying out a business activity. Due to a legislative change (Article 22 of the Consumer Credit Act on the consumer’s eligibility to reduce total credit costs), the terms and

Conditions for Consumer and Housing Credit

Insurance products were updated.

  • Life insurance: Complementary critical illness and injury insurance was expanded to include covers such as stress, anxiety, depression and burnout. Group life insurance was redesigned to enable legal entities to include employees and their family members. The covers of existing insurance for travel abroad were expanded with risks related to COVID-19 (e.g. cover of costs of trip interruption or extended stay due to ordered quarantine). The single premium unit-linked life insurance product was adapted for sale via bank sales channels, and the life insurance product with partial premium refund was upgraded with the option of being taken out by legal entities.
  • Pension insurance: The bonus system of voluntary pension insurance for the entire Group was modified, while automating the registration process. The implementation of supplemental voluntary pension insurance processes for the portfolios of Zavarovalnica Triglav and Triglav, pokojninska družba d.d. was consolidated.

“We focus on the client, their needs and experience with the Company’s services. We are aware of the importance of quick access to healthcare services. That is why we are a reliable and responsive provider of healthcare and assistance services, which provide easy access to quality medical treatment. In the development of these services, we implement advanced technologies and actively connect our partner healthcare providers and other experts from various healthcare fields in order to meet the needs and expectations of clients relating to their health. We carefully monitor client satisfaction with our services and we are proud that they recognise our efforts and reward us with a high level of trust.”

Meta Berk Skok
President of the Management Board of Triglav, Zdravstvena zavarovalnica

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Main development activities in the Group’s insurance markets

Slovenia

  • The launch of a redesigned (non-life) home insurance, which with a wide range of options meets the current and future expectations of clients.
  • Simplified underwriting procedures for i.triglav users with automated data transfer from publicly available databases (the Slovenian Surveying and Mapping Authority – GURS).
  • Renewal of motor vehicle insurance through the DRA JV application with the use of related bonuses.
  • Automatic notification of legal entities about the status of property claim settlement by text messages or email.
  • Online reporting of claims from general and professional liability insurance and

11.2 Business transformation and digitalisation

The dynamic needs of clients and changes in the environment are taken into account by adapting the internal organisation and business processes. Some business processes were automated. In addition to intense promotion of knowledge transfer among employees and the acquisition of digital and communications skills, the option to work from home and working in hybrid teams was made available to even more employees. See Section 12 Sustainable development for more information.

The Company focused on developing a communication platform that provides a process and technical starting point to ensure a uniform and sophisticated client experience. The basis for the continuous upgrading of comprehensive client relationship management and the achievement of an outstanding user experience is being upgraded with the project of establishing a central entry communication point. In this context, the client relationship management (CRM) information system was upgraded in terms of functionality and data. The processes for resolving client claims through various contact points were expanded, greater responsiveness and a shorter time for responding to clients and resolving individual claims were ensured, and the module for conducting marketing campaigns was upgraded.

In relation to non-life insurance sales, IT support was provided to underwriting processes in pet insurance and redesigned home insurance. With regard to life and pension insurance, IT support was upgraded for several products, such as supplemental voluntary pension insurance, group voluntary pension insurance, complementary accident insurance for the elderly and single premium unit-linked life insurance for the elderly, while IT support was provided to some new products, including the single premium unit-linked life insurance product with partial guarantee – Preudarna naložba (Prudent Investment). In the pension insurance segment, IT support was provided for the consolidation between Zavarovalnica Triglav and Triglav, pokojninska družba, and technical frameworks for obtaining GDPR consent and facilitating the design of marketing campaigns were redesigned.

In order to speed up clients’ access to healthcare services, additional providers were included in the system for direct appointments, in addition to expanding the range of services that may be requested electronically regardless of healthcare providers’ working hours.

The centralisation of information technologies

(IT infrastructure) was completed at Triglav Osiguranje, Zagreb and Triglav Osiguranje, Banja Luka, whereas it continued in other subsidiaries. A modern digital platform for the sale of life insurance in the Croatian market began to be implemented. The i.triglav digital office for business users (B2B) was redesigned.

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Triglav, Zdravstvena zavarovalnica’s health information office (Zdravstvena točka) with improved processes, especially in relation to the payment of claims and cost reimbursement.

  • Remotely determining a medically justified indication under the Zdravstveni nasvet Kolektivno (Group health advice) insurance product to facilitate the availability of family physicians during the COVID-19 epidemic for specialist outpatient treatment policyholders.

Croatia

New products and additional covers in several insurance groups were launched, such as motor vehicle liability insurance, home insurance, marine hull insurance and health insurance. The liability of owners or drivers of assisted mobility vehicles was introduced in motor vehicle liability insurance. Home assistance, extended warranty insurance, the Triglav plus complementary health insurance package and extended packages for small businesses and sole traders were launched.

Serbia

Redesigned home insurance. A customised truck tyre insurance product for Goodyear partners was launched.

Bosnia and Herzegovina

New insurance products: drone insurance, corporate receivables insurance and bonus insurance in motor vehicle liability insurance. Harmonisation of tariffs of motor vehicle liability with regulatory requirements, promotion of insurance for additional covers of comprehensive insurance and car windows.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

while its related functionalities were upgraded and its use expanded to business users in the pension insurance segment.

As part of the systematic monitoring of technological development, the bases were prepared for the selection of a more modern platform as a cloud solution to support the data warehouse. The reporting and analytical system was further developed, and relevant departments were given access to data so as to facilitate the business decision-making process as well as optimise and automate business processes. For a higher level of transparency, new data types were introduced in the data warehouse, including those that enable a better understanding of client needs and expectations.

Furthermore, the data model in the Group’s central data warehouse was upgraded, while the reporting and analytical system was...

11.2.1 Business digitalisation

The development of business digitalisation is directly related to business transformation. In 2021, it continued to be largely influenced by the COVID-19 epidemic. Development processes continued to be carried out in order to facilitate policy underwriting, claim reporting and the digitalisation of back-office processes. Focus was on fostering paperless operations.

The key upgrades in business digitalisation for a better user experience included:

  • upgraded applications for online non-life and life insurance underwriting;
  • faster and easier way to register and identify new users in the i.triglav web office and simplified registration for existing clients using the received QR code;
  • upgraded functionality of the i.triglav web office (access to documentation received through other communication channels, new content such as a presentation of mutual funds);
  • upgraded functionality of the online application for remote inspection of the object insured;
  • remote reporting of life insurance claims and the implementation of an electronic claim at Triglav, pokojninska družba;
  • digital insurance check during the vehicle registration process;
  • extended functionalities of the DRAJV application, such as informing about the geographical position of the client to provide assistance, the option to renew motor vehicle insurance with ease and the conclusion of insurance for travel abroad;
  • introduction of artificial intelligence in back-office and information connectivity processes and in processes that simplify dealing with clients (e.g. identification of damage to vehicles in the process of remote damage inspection, identification of a client’s registration number in the valuation process with automatic claim recording);
  • upgraded mobile and online applications Moj račun (My Account) and Triglav Skladi and marketing tools for greater transparency and usability of data;
  • numerous activities in companies operating in the markets outside Slovenia, including an upgraded digital signing functionality, increased range of insurance products in the online store and upgraded functionality of the B2B portal in Croatia; implemented solution for digital communication and digitalised underwriting of life insurance in Serbia.

11.3 Development activities related to asset management

The Triglav Group’s client-centric approach also plays a key role in asset management in achieving competitive advantages over other.

investment solution providers. Due to the market concentration of asset management services within larger banking and insurance groups, more attention is paid to developing a recognisable brand. The Group identified these changes and responded to them through the active and targeted adjustment of its range of products and services.

Development of products and services

As part of the financial objectives strategy, Triglav Skladi updated all five of its investment policies. Two packages of investment opportunities were prepared for dynamic and moderate investors to be marketed in 2022. Savings plans as a scheme of regular monthly payments into mutual funds were upgraded, with an emphasis on greater simplicity and a better user experience.

Clients were addressed via various marketing channels, our presence on social networks and the use of digital platforms were strengthened, and a call centre was established.

In 2021, Triglav Skladi, which is also active on the market of Bosnia and Herzegovina, initiated the procedures for launching two new open-end investment funds – Triglav Obveznički and Triglav Globalni dionički.

Triglav, pokojninska družba obtained all licences to provide insurance under the new pension schemes offered by Triglav, pokojninska družba and Zavarovalnica Triglav. The new pension schemes (for group and individual insurance) are implemented by a new group of guarantee funds of the Triglav Pokojnine+ life cycle, consisting of the Delniški kritni sklad Triglav Pokojnine+ (equity guarantee fund), Mešani kritni sklad Triglav Pokojnine+ (mixed guarantee fund) and Zajamčeni kritni sklad Triglav Pokojnine+ (guaranteed guarantee fund).

Both companies harmonised their pension schemes, management rules and investment policy statements with the new legislation and obtained the consent of the supervisory authorities for these changes.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Process Development

Partnerships to achieve synergy effects were also strengthened in the field of asset management both at Group level and between its companies.

The centralisation of asset management and the transfer of management of some portfolios to specialised companies within the Group continued at Group level. The procedures for developing common investment bases for individual investment classes were upgraded, and with regard to the investment portfolio an analysis of ESG aspects was included in the investment process. In this way, the Company aims to reduce the risk of investments in terms of sustainable business, while pursuing long-term stable profitability.

The platform for investing in alternative investments continued to be developed.

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and the range of alternative investment classes was further expanded in cooperation with Trigal. In order to increase the return on portfolios, the exposure of alternative investment classes in relation to the risks assumed was slightly increased, while maintaining high portfolio liquidity.

In 2021, Triglav Skladi completed the final phase of Alta Skladi’s business integration. The umbrella fund Krovni sklad Triglav is composed of all subfunds of the Alta umbrella fund as reflected in its expanded offering, which consists of 18 mutual funds, thereby comprehensively addressing and targeting client needs. The successful merger contributed to the strengthening of the investor base and enhancing the sales team to obtain new clients and achieve the planned results, which is already showing success.

The migration of databases and the unification of data in back-office systems were also effectively completed, thereby achieving all strategic objectives of integration.

“We upgraded our approach to clients with revised investment solutions and a personalised range of products and services, which is even more tailored to their needs. We have opened a new, information-supported call centre and expanded the range of channels where information, advice and advanced services are provided to clients. Asset management services are also included in the expanded i.triglav web office. We are pleased to have successfully completed the integration of Alta Skladi with the migration and unification of databases. Furthermore, we are proud to have attracted new clients to invest in mutual funds and use our discretionary mandate services. We are strengthening the brand and positioning it wisely in the asset management activity, which is a strong factor of trust in a period of market concentration. We pursue agility and digitality not only in the development of products and services for clients, but are also equally committed to them in building an open and cooperative culture. Good data management and strengthening business digitalisation will enable us to get even closer to our clients and meet their expectations.”

Benjamin Jošar
President of the Management Board of Triglav Skladi

Risk Management

Accounting Report


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Non-financial statement

The Triglav Group implements its mission and strategic guidelines by integrating ESG aspects into its operations, promoting the transition to a sustainable society and carrying out activities in the internal and external environments, thereby joining efforts and commitments to mitigate climate change. In 2021, the Group upgraded its sustainability commitment, adopted the Triglav Group’s strategic ambitions in sustainable development (ESG) and defined several key management processes.

For non-financial reporting, the Group uses Global Reporting Initiative (GRI) standards and their specific guidelines for the financial sector, Sustainability Accounting Standards Board (SASB) standards and an overview of the Group’s progress in contributing to the achievement of the United Nations Sustainable Development Goals (SDGs). The integrated Annual Report of Zavarovalnica Triglav and the Triglav Group for 2021 is thus in line with the requirements of the Companies Act (ZGD-1), which requires public interest entities with an average number of employees greater than 500 on the balance sheet cut-off date to include a non-financial statement in their business report. This content is presented in an integrated way throughout the whole annual report.

  • The information, the description of policies and results of the policies on environmental, social and human resource matters, respect for human rights, and anti-corruption and bribery matters are presented in Section 12 Sustainable development at the Triglav Group.
  • The main risks related to the above-mentioned areas are presented in the context of

Risk Management

Section 11

Development and sales activities and Section 12 Sustainable development at the Triglav Group.

  • A description of the business model and the Group’s value generation model is presented in Section 2 Triglav Group and Zavarovalnica Triglav in 2021.
  • A description of the diversity policies implemented in relation to administrative, management and supervisory bodies is presented in Section 5 Corporate governance Statement.
  • The disclosures required by the Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 concerning the proportion of exposures to taxonomy non-eligible and taxonomy-eligible economic activities are described in Section 12 Sustainable development at the Triglav Group.

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Non-financial statement

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Management Board Members

  • Andrej Slapar - President of the Management Board
  • Uroš Ivanc - Member of the Management Board
  • Tadej Čoroli - Member of the Management Board
  • Barbara Smolnikar - Member of the Management Board
  • David Benedek - Member of the Management Board
  • Marica Makoter - Member of the Management Board

18 GRI GS 103-1, 103-2

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

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Sustainable development at the Triglav Group

12. Sustainable development at the Triglav Group

  • The Triglav Group’s strategic ambitions in sustainable development (ESG) were adopted.
  • Sustainability factors are included into the investment processes of own insurance portfolio with the aim of achieving long-term profitable investments.
  • The Triglav Zeleni fund invests in shares of companies that are among the leaders in corporate social responsibility within their industry.
  • The Group’s organisational culture is more cooperative, inclusive, development-oriented, transparent, open and creative. The progress

made is one of the greatest in the region.

  • The spread of COVID-19 was curbed with a number of measures designed to protect the health of clients and employees, including by working from home and strengthening preventive health activities.
  • By upgrading mobile applications and launching new digital solutions, the Group increased the availability of its services and simplified claim settlement and asset management processes.
  • The Group started to calculate and monitor its carbon footprint in a more comprehensive manner. As many as 95% of electricity for the parent company was obtained from renewable energy sources.
  • The Triglav Group Code was revised.

12.1 Implementation of strategic guidelines and sustainable development goals of the Triglav Group and Zavarovalnica Triglav

The implementation of the Group’s mission was closely linked with its pursuit of sustainability goals, with which the Group is creating a long-term stable basis for its profitable and safe operations, promoting the transition to a sustainable society and reducing its impact on climate change. In 2021, the Group upgraded its sustainability orientation in environmental, social and governance areas and adopted the Triglav Group’s strategic ambitions in sustainable development (ESG).

At Group level, sustainability-related activities are coordinated and directed by the Sustainable Development Coordinator, monitored by the Compliance and Sustainable Development Committee and decided on by the parent company’s Management Board.

The ambitions regarding the ESG goals for 2025 are divided into four key areas:

  • Insurance and asset management
  • Triglav Group’s business processes
  • Responsible stakeholder engagement
  • Effective corporate governance

See Section 4 Strategy and plans of the Triglav Group for more details about the strategic ambitions in sustainable development (ESG).

Zavarovalnica Triglav became a signatory to the United Nations Principles for Sustainable Insurance (UN PSI) in February 2021, and thereby a member of the global community of banks, insurers and investors joining the United Nations Environment Programme Finance Initiative (UNEP FI). In addition, the Company joined the Partnership for Carbon Accounting Financials (PCAF). The PCAF’s mission is to enable financial institutions to measure the climate impact of their loans and investments. It also established a working group that is developing a methodology to measure insurance-related GHG emissions.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Sustainability highlights

To integrate ESG aspects into product development and execute own business processes. By 2025, to reduce the carbon footprint per employee using the location-based method by 15%. To implement the European Green Deal on carbon neutrality by 2050.

↑ 57% more premium written by the Group from products with environmental and social impacts
95% of electricity consumed at Zavarovalnica Triglav comes from renewable sources (60% at Group level)
2.09 tCO2

Transition to a climate-neutral and resilient circular economy

is the carbon footprint per employee in the Group and 2.14 tC O2 in Zav arovalnica T riglav (Scope 1 and 2)

Goals

  • To maintain high employee and client satisfaction.
  • To develop an open culture of diversity and cooperation.
  • To promote projects that contribute to the achievement of the United Nations Sustainable Development Goals (SDGs).

Performance Indicators

90,000,000 km driven with the DRAJV safe driving application
↑ 4.00 ORVI index, high employee satisfaction
↑ 72 NPS index, high satisfaction of Zav arovalnica T riglav’s clients

Responsible Stakeholder and Community Engagement

  • To upgrade high corporate governance standards by integrating ESG aspects and effectively manage sustainability risks.
  • To increase the scope of public disclosures related to main aspects of sustainable business (according to GRI GS, SASB, CDP and TCFD methodologies).

Engagement

  • of the Compliance and Sustainable Development Committee and the Sustainable Development Coordinator in sustainability risk management
  • Policies adopted to integrate ESG aspects into operations

Effective Corporate Governance

42% share of women at first and second management levels under the Management Board

To double the share of green and sustainable investments in asset management by 2025.

Adopted key principles for integrating ESG factors into the investment policy (The sustainability aspect of the investment policy)

Sustainability Aspects of Asset Management

8% share of social impact, green and sustainable bonds in debt securities

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Area Activities Main SDGs

Environmental aspect (E)

  • Energy consumption and carbon footprint
  • Paperless operations
  • Activities for a cleaner environment
  • Environmental responsibility with insurance products
  • Waste

More comprehensive carbon footprint monitoring within the Triglav Group. Carbon footprint per employee was 2.09 tCO2 (Scopes 1 and 2).

Electric vehicles account for 18% of Zavarovalnica Triglav’s vehicle fleet. Employees may use company bikes and electric scooters.

Promoting the use of less packaging and consistent waste separation.

Sustainable development at the Triglav Group

Environmental aspect (E)

  • Reduced average daily paper consumption per employee at the Triglav Group from 45 paper sheets in 2020 to 14 paper sheets per day in 2021.
  • Responsive and streamlined mass claim management using mobile applications and mobile appraisal units in the field at the time of natural disasters.
  • A free Triglav Vreme (Triglav Weather) mobile application for weather alerts.
  • Support for projects such as City as a Lab, which establishes and develops modern and environmentally friendly forms of mobility, and the Sustainable Mobility project.
  • Paperless operations at Triglav Lab. Reducing the number and scope of issues and focusing on digital forms in the preparation of marketing materials (brochures, leaflets, folders, operational printed material, etc.).
  • Selection and purchase of products made of environmentally friendly materials for promotional purposes.
  • A stimulative premium policy for less intensive animal production, which is more environmentally friendly.
  • Strengthening digital communication with clients.
  • Promoting a low-carbon society by providing insurance solutions that support renewable energy sources and energy efficiency (solar power plant insurance).
  • Reducing the pollution of mountains and raising awareness of responsible hiking in the hills/mountains and waste management in the mountains in the context of the Let’s Clean the Mountains drive.
  • Promotion of mountain pasture by providing insurance of livestock during grazing on mountain pastures, which helps to preserve mountain ecosystems.

Social aspect (S)

  • Preventive activities aimed at reducing risks in the social environment.
  • Responsibility to clients.
  • Employee safety, health, and satisfaction.
  • Responsibility to suppliers and contractors.
  • Investing in the local community and supporting sports, culture, education, and health.
  • Diversity and equal opportunity.
  • 140 speed display signs and light signalling systems installed on dangerous road and railway sections, co-financed by Zavarovalnica Triglav.
  • The DRAJ V application and driving simulator to promote safe driving.
  • Global client assistance 24/7, free mobile applications for claim reporting and ordering assistance services. Alternative sales channels such as the sale of insurance products via banks and leasing companies.
  • Promotion of investing in pension funds, health insurance, and health systems.
  • Points of sale equipped with aids for partially sighted and hard of hearing, most points of sale also provide independent access to people with different types of disabilities.
  • Microhealth insurance that facilitates access to medical advice and a comprehensive range of health and life insurance services and products.
  • Improved net promoter score (NPS).
  • The Young Hopes project to support young talented athletes and artists.
  • Improved organizational climate.
  • A total of 1,600 motorcyclists attended safe driving workshops at the AMZS Safe Driving Centre in Vransko over eight years. Two free workshops were held in 2021. Planned employee training. Gaining knowledge about information security, personal data protection, and the prevention of money laundering and terrorist financing through online training.
  • The women employees to total employees ratio at the Group is 53.9%. Equal remuneration of employees for equal work regardless of gender.
  • Full Family-Friendly Enterprise Certificate at Zavarovalnica Triglav.
  • Active identification, reduction, and management of risks in occupational health and safety. A programme for raising employees’ awareness about a healthy lifestyle is carried out and preventive health examinations are provided.
  • Partnerships with local suppliers in the Adriatic region.
  • A wider range of insurance products for micro, small, and medium-sized enterprises.
  • A stimulative premium policy for young farmers, which contributes to the promotion of young farmers setting up an agricultural holding, the preservation of settlement and larger land cultivation in the countryside.
  • Agricultural insurance products with municipal and state premium co-financing are available to a broad range of farmers.
  • Development partnerships with the start-up environment and entrepreneurs.
  • Increasing the level of insurance coverage in the emerging insurance markets in the Adriatic region.

Governance aspect (G)

  • Stable and profitable operations.
  • High standards of corporate governance.
  • Diversity and sustainability aspect of remuneration policy.
  • Effective risk management.
  • Active investor relations policy.
  • Fair business practices.
  • Non-discrimination and respect for human rights in operations.
  • The governance system and policy of Zavarovalnica Triglav and the governance policy of the Triglav Group’s subsidiaries.
  • The diversity policy, which ensures gender balance and representation of various age groups in the Management Board, in addition to appropriate qualifications, experience, and know-how.
  • The sustainability aspect of remuneration policy at Zavarovalnica Triglav serves as a foundation for implementing a robust and reliable governance system and ensures business integrity and transparency.
  • Corporate Governance Code for Companies with Capital Assets of the State.
  • Consistent implementation of the anti-corruption policy and the revised Triglav Group Code in order to implement the principles of fair and ethical conduct, prevent corrupt practices, manage conflicts of interest and insurance fraud, prevent money laundering and terrorist financing, and ensure consumer protection and competition.
  • Transparent, active, equal, and open cooperation with investors at events held for institutional investors in Europe and the US, meetings, conference calls, and other contacts.

Presentation of key ESG factors and main SDGs at the Triglav Group:

GRI GS 302, 305, 306, G4 FS8

SASB: FN-IN-410b.1, FN-IN-410b.2

GRI GS 203, 204, 401–405, 413, 414, 417, 418, G4 FS7, FS13, FS14

SASB: FN-IN-270a.4, FN-AC-270a.3

GRI GS 201, 202, 205, 206, 406, 412, 419

SASB: FN-IN-270a.2

GRI GS 102-47

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

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Sustainable development at the Triglav Group

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Aspect Area Guidelines

Environmental aspect

  • Reduction of environmental impact
  • Raising employees’ awareness on the importance of waste separation, energy efficiency and water saving
  • Reducing the Group’s carbon footprint
  • Lower paper consumption through a higher share of digital communication channels
  • Increasing the share of e-vehicles in the fleet
  • Purchase of environmentally friendly promotional products
  • Optimal energy management of commercial buildings where own activities are performed
  • Further development of covers for risks arising from climate change

Key guidelines for sustainable operations of the Triglav Group for 2022

Development of a comprehensive risk management system

  • Integrating sustainability risks, with a focus on climate change risks
  • Increasing the share of social impact, green and sustainable bonds
  • Raising awareness of the importance of preserving the natural environment

Social aspect

Responsible recruitment and work practices

  • Strengthening the importance of developing a cooperative organisational culture
  • Maintaining a high level of employee engagement and satisfaction
  • Introduce the concept of flexible work for employees
  • Further strengthening activities to promote the health and well-being of employees
  • Development of employees’ competences and knowledge
  • Active management of psychosocial risks among employees
  • Activities and training in intergenerational cooperation
  • Unification of activities for employee development in the Group

Responsibility to clients and suppliers

  • Digitalisation of communication channels with the client
  • Preparation of a wide range of quality content, focusing on raising insurance and financial literacy and providing useful tips
  • Improving user experience and increasing client satisfaction
  • Ensuring personal, information and data security and managing other risks of modern times
  • Providing accessible services to people with disabilities
  • Expansion and upgrade of cooperation with contractors
  • Maintaining locally-oriented procurement

Responsible management of the insurance service portfolio and assets/investments

  • Integrating sustainability aspects in the design and processing of insurance and investment products and services and in asset management
  • Depending on the form of investment, active exercising of management rights with portfolios by promoting sustainable development-related decisions and commitments to achieve sustainability goals

Engagement in the community and its development

  • Development of prevention programmes and promotion of preventive practices in traffic safety, health, fire safety, etc.
  • Strengthening key partnership projects in sports, culture, education and health
  • Balanced donation activities

Governance aspect

Effective governance of the organisation

  • Compliance with legislation, internal rules and commitments made, thus ensuring fair and legal practices and operations
  • Ensuring a high level of corporate governance and following codes, recommendations and good practices
  • Improving the diversity of the Group’s management and supervision bodies in terms of gender, education and experience
  • Upgrading public disclosures in sustainable business operations
  • Quality public information on the operations, financial position and plans of the Group
  • Proactive cooperation with analysts, institutional investors and shareholders
  • Maintaining professionalism and independence of external audit of operations
  • Upgrade of succession policy for the members of the management and of diversity and remuneration policies by incorporating ESG factors
  • Comprehensive and proper assessment of members and candidates for the members of the Management Board and the Supervisory Board and business and key function holders

Fair business practices

  • Further development of the culture of ethical business practices of the Group members
  • Zero tolerance to criminal offences, money laundering and terrorist financing, prevention of corruption, management of conflicts of interest
  • Proactive communication and employee training in compliance and corporate ethics
  • Participation in compliance and fair business external working groups and transfer of best practices
  • Strengthening and transfer of best practices in insurance fraud investigation and prevention in the Group
  • Encouraging employees to identify insurance fraud cases and participating in the relevant training

Respect for human rights

  • Strengthening the awareness of the importance of respecting and preserving human rights and fundamental freedoms among employees and partners
  • Protection of employees’ dignity with zero tolerance to discrimination, harassment and mobbing in the workplace

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

“In an extensive review involving almost 2,500 employees and representatives of other key stakeholders, we found that we enjoy their great trust, even when it comes to evaluating sustainability aspects in both of our core businesses. We confirmed that they expect a lot from us, also in the future. The trust that stakeholders place in us is a valuable capital, which we wish to preserve and consolidate. The year was very full of activities related to integrating sustainability aspects into operations. We adopted strategic guidelines and objectives relating to sustainable development, expanded disclosures and management processes, included ESG aspects in the investment policy, renewed carbon footprint measurements, and began to develop new and upgrade existing products and projects that bring environmental and social progress. We are aware that our progress will continue to be full of opportunities and challenges, and will be seen gradually, continuously and at Group level.”

Nina Kelemen
Sustainable Development Manager at the Triglav Group

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Sustainable development at the Triglav Group

Risk Management Accounting Report

12.2 Stakeholder engagement

The Company proactively engages the main identified stakeholders in its activities: clients/policyholders, employees, shareholders/investors, state and supervisory authorities, local communities, suppliers and the media. In this way, mutual trust and understanding are strengthened.

In addition, the Company regularly monitors interests, opinions and proposals by analysing the needs and interests of stakeholders, which is also used to examine the desired disclosures. In 2021, as part of the inclusive process for the modernisation of the double materiality matrix, extensive research on stakeholder interests was carried out, which is presented together with the matrix in Section 2.4 About the report.

As a result of the described processes, knowledge and guidelines are gained, which are taken into account as much as possible in the operations and development of products and services.

GRI GS 102-40, 102-42, 102-43, 102-44

The Company monitors the needs and interests of its stakeholders through mutual relationships at the strategic and operational levels. In doing so, the Company measures reputation, satisfaction and Net Promoter Score (NPS), monitors regulatory changes and implements their requirements and recommendations, analyses complaints and compliments, maintains daily contact with investors and clients, regularly communicates with the media and so on.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Highlighted topics and methods of stakeholder engagement

Stakeholders Key interests Engagement method Engagement results
Clients/policyholders • Understanding the needs of clients • Rapid claim settlement • Innovative financial/insurance products and services

Client-tailored insurance products – throughout the entire lifecycle

  • Profitability in economic stability of Company
  • Clear terms and conditions
  • Quality insurance and financial products and services
  • A broad range of quality assistance services
  • Socially and environmentally responsible operations of the Company
  • Financial literacy
  • New digital ways of doing business and an easy-to-use online presentation of products/services
  • Raising awareness of users about risky behaviour
  • Personal contact with insurance experts, asset managers
  • Recording complaints and compliments and responding thereto
  • Email
  • Telephone conversations
  • Opinion polls and surveys
  • Websites, blogs and e-newsletters
  • Social networks
  • Mobile applications
  • Marketing communication

Statistics

  • 499,627 telephone conversations in Zavarovalnica Triglav’s call centres.
  • 196,055 replied electronic messages in Zavarovalnica Triglav.
  • More than 36 thousand subscribers to the newsletters Vozim se (I’m driving) and Vse bo v redu (Everything Will Be Alright).
  • 58,840 users of the i.triglav web office
  • More than 100 thousand regular users of the Vse bo v redu portal and more than 39 thousand regular users of the Vozim se portal.
  • Improved client satisfaction in all Group members, improved NPS of Zavarovalnica Triglav by 4 percentage points.
  • 283,738 processed claim files by Zavarovalnica Triglav, of which 248,032 were newly registered in 2021.
  • 2,698 complaints and 69 compliments in Zavarovalnica Triglav (according to the number of claims at Zavarovalnica Triglav and Triglav, pokojninska družba, the rate of complaints was 1.30% compared to 1.46% in 2020).

Employees

  • Internal culture of cooperation
  • Rewarding of performance
  • Personal and professional development
  • Career advancement system
  • Information about important milestones and changes in the Company
  • Business strategy
  • Work-life balance
  • Education and additional training
  • Safety and health at work
  • Employee loyalty
  • Management participation (the works council, trade unions, employee representatives in the supervisory boards)
  • Career development and training system
  • Measurement of organisational vitality
  • Opinion polls and surveys
  • Triglav.smo programme
  • In-house print and online media
  • In-house events, professional training, sports and recreational events
  • Personal contact
  • Email
  • Telephone conversations

Statistics

  • ORVI index at 4.00 – an improvement of 0.01%.
  • 22% of employees are members of the Triglav Group mountaineering and sports clubs.
  • Complementary pension insurance for 59% employees of the Group and 96% of the Company.
  • The group insurance package Comprehensive Medical Care (Celostna zdravstvena oskrba – CZO), in which 50% of all employees of the Group and 82% of the parent company are included.
  • 31 training hours per employee at Group level.

Shareholders/investors

  • Clear business strategy
  • In-depth information on the operations, financial position and plans of the Group
  • Financial efficiency, capital adequacy
  • Implemented growth and development activities
  • Dividend policy and return
  • Situation on markets and outlook
  • Comprehensive management of all risks
  • Corporate governance and sustainable operations
  • Achievement of target credit rating
  • Efficient organisation and internal processes within the Group
  • General Meetings of Shareholders
  • Sessions of the Supervisory Board and its committees
  • Public announcements on the Ljubljana Stock Exchange
  • SEOnet online portal
  • Corporate website
  • Presentation for Investors
  • Active contact with institutional investors (investor conferences, individual meetings, conference calls)
  • Contact for shareholders natural persons (email and telephone)
  • Opinion polls and surveys

Business Report

Sustainable development at

  • 80% of all voting rights at the regular General Meeting of Shareholders.
  • 11 online events for institutional investors organised either by the Company or by the stock exchange and stock exchange members.
  • 30 publications of controlled information (simultaneously in Slovenian and English).
  • Available financial calendar of announcements and calendar of events for investors.

State and supervisory bodies

  • Ensuring capital adequacy
  • Safety of policyholders and/or users of insurance services
  • Efficient risk management system
  • Compliance of operations and insurance and financial services and products
  • Complying with all obligations of a public company
  • Responsible and sustainable operations
  • Regulatory reporting (to the Insurance Supervision Agency, the Securities Market Agency)
  • Regular reviews by inspection and supervisory bodies
  • Audits by certified auditors
  • 5 launched and 3 continued inspections in the field of personal data protection at the Triglav Group.
  • 878 insurance fraud cases confirmed out of 1,517 reported cases of suspected insurance fraud (up by 15% relative to 2020).

Suppliers

  • Long-term cooperation
  • Reliable and timely payments
  • Upgrading the existing cooperation
  • Delivery times, prices of services and goods
  • Delivery of environmentally friendly material
  • Paperless operations
  • Public tenders and competitions
  • Working meetings
  • Email and electronic operations
  • Telephone conversations
  • Assessment of suppliers according to ESG criteria
  • 375 assessments of suppliers according to sustainability criteria, which confirmed that they respect employees’ rights, human rights and environmental legislation.

Local and broader community

  • Traffic safety
  • Fire safety
  • Health protection and care
  • Co-development of projects in the areas of culture, sport, prevention, health, art, charity
  • Infrastructure investments
  • Access to insurance services for people with various disabilities
  • Insurance and financial literacy
  • Fair business practices
  • Disaster relief
  • Partnerships with non-profit organisations and educational institutions and execution of joint projects
  • Joint projects with local communities, particularly in traffic safety
  • Funds allocation system for sponsorships and donations
  • Cooperation with local decision-makers
  • Email
  • Telephone conversations
  • 12 speed display signs and 11 signalling systems for pedestrians installed on dangerous road sections, co-financed by Zavarovalnica Triglav in 2021.
  • Support for 114 young talents in nine years of the Young Hopes project, to which EUR 451,000 was allocated.
  • 1,600 motorcyclists attended safe driving workshops in eight years.
  • A total of 80 events, training courses, workshops, seminars and video recording sessions to promote insurance literacy, risk awareness, presentation of products and services were held, which were attended by over 2,000 participants in person or virtually.
  • 24 sponsored top athletes in Slovenia.
  • EUR 3.5 million for prevention activities, EUR 4.4 million for sponsorships and EUR 781 thousand for donations.

Media

  • Transparent information about the operations, events and changes in the Triglav Group
  • Information about insurance and financial products and services
  • Cooperation with local and broader community
  • Professional insurance and financial topics
  • Press releases and statements
  • Meetings with media representatives
  • Answers and explanations
  • Email
  • Telephone conversations
  • Websites
  • 63 press releases by Zavarovalnica Triglav.
  • 171 answers to the questions of the press by Zavarovalnica Triglav.
  • 6,208 publications related to key topics about the Triglav Group in the media.

The Triglav Group

Risk Management Accounting Report

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SASB: FN-IN-270a.2

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

12.3 Environmental aspects

12.3.1 Protection of the environment in business processes

In accordance with the adopted strategic ambitions, the Group is incorporating sustainable development principles into the Group’s internal processes and upgrading them. In realizing its responsibility to the natural environment, the Group focuses on areas on which it, as an insurance and financial institution, has a more significant influence. Priority is given to improving energy efficiency and reducing greenhouse gas emissions, in addition to reducing the quantity of waste generated and the consumption of water and other resources; the employees are reminded of these goals on a regular basis. The Group has also encouraged its users for many years to behave responsibly in the natural environment.

The amount of plastic waste at the Company is reduced by using office cups and water bottles.

12.3.1 Sustainable Mobility

Group’s employees are encouraged to use the DR A JV application to reduce fuel consumption and ride safely, providing them with training in safe driving courses and making them aware of the benefits of using a bicycle. When buying new company vehicles, the lower release of carbon dioxide into the atmosphere is taken into account; vehicles with a small engine size and electric and hybrid vehicles are purchased, and a GPS system is used to track company cars.

The Triglav Group has 23 electric vehicles, 25 company bicycles and 15 electric scooters. At Group level, employees used 25 company bicycles to travel to 1,000 business obligations, 15 electric scooters and 23 electric vehicles. The share of business trips at the parent company where electric vehicles are used is increasing, reaching 14% in 2021. Vans were used four times a day for organised regular transport between three locations in Ljubljana, and in cooperation with an external partner employees can use an electric car sharing service. This is a pilot sustainable mobility project, with which Company vehicles with low mileage are available for sharing in Ljubljana.

The Group companies are reducing paper consumption with network printers and double-sided printing, support applications and electronic archiving, digital business processes and e-business. They took steps to move towards paperless operations and encourage employees not to use the printer if not necessary. The decrease in paper consumption was also influenced by the increased volume of work from home due to the COVID-19 epidemic.

The sustainable business criteria are part of the supplier selection process (see Procurement practices in Section 12.4.4 Responsibility to suppliers).

12.3.2 Carbon Footprint

In 2021, a more comprehensive approach to calculating the Group’s carbon footprint was taken, defining the targets and measures to reduce it. The calculation was prepared in accordance with the methodology for calculating Zavarovalnica Triglav’s carbon footprint, defining in greater detail the scope and limits, the method of data collection and analysis, and emission factors.

For year-on-year comparisons and setting targets to reduce the carbon footprint, 2019 was set as the base year, when the epidemic situation had not yet affected the total volume of greenhouse gas emissions (GHG). According to the location-based method, all Group companies were included in the calculation of the carbon footprint which are fully consolidated and have office space or employees and therefore meet the materiality criterion.

The methodology follows the guidelines of the internationally recognised Greenhouse Gas Protocol and takes into account the emission factors of the international database, which classifies emissions into three scopes (Scopes 1, 2, 3). The calculation of the Group’s carbon footprint included the following scopes and categories of emissions:

  • Scope 1: direct emissions from sources owned or controlled by the company (e.g. boilers, stoves, painting chambers, company vehicles).
  • Scope 2: indirect emissions from energy resulting from purchased district heating and electricity.
  • Scope 3: indirect emissions resulting from business trips by air, train, bus and car not owned or leased by the company, from purchases of IT equipment, generated waste, employee commuting, consumption of paper and water.

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Accounting Report

GRI GS 103-1, 103-2, 103-3 |

GRI GS 305-1, 305-2, 305-3

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Based on an independent verification carried out in accordance with ISO 14064-3, the verifier, SIQ Ljubljana, gave a positive opinion on the carbon footprint report of Zavarovalnica Triglav d.d. and the Triglav Group and confirmed that the report:

  • was prepared in accordance with the GHG protocol and GHG emission reporting (Scope 1 and 2 emission reporting guidelines),
  • was correct in terms of content and fairly presents GHG data (Scope 1 and 2) from 1 January 2021 to 31 December 2021 for Zavarovalnica Triglav d.d. and the Triglav Group.

The Group’s largest source of greenhouse gas emissions are Scopes 1 and 2 (a 60% share). They are created by the consumption of electricity, heating and fuel for cars owned or leased by the companies included in the calculation.

GHG emissions in tCO2e Index

Quantities of specific activities 2021 2020 2019 2021/2020 2020/2019
Triglav Group
Scope 1.1 – Consumption of energy products from own capacities 458 557 810 82 69
Scope 1.2 – Fuel consumption of company cars 1,766 1,332 1,687 133 79
Scope 1 – Direct GHG emissions 2,224 1,889 2,497 118 76
Scope 2 – Indirect GHG emissions (location-based) 8,773 8,369 8,630 105 97

Scope 2 – Indirect GHG emissions (market-based)

5,849 8,243 7,986 71 103

Business travel (plane, train, bus, car)

1,101 1,125 1,963 98 57

Purchase of computer equipment

917 909 705 101 129

Waste management

195 172 47 113 366

Employee commuting to work

4,501 4,207 6,565 107 64

Paper consumption – internal

93 338 431 27 78

Paper consumption – external

526 254 364 207 70

Water consumption

9 23 24 39 95

Scope 3 – Other direct GHG emissions

7,342 7,028 10,098 104 70

Total Scope 1–2 GHG emissions

10,997 10,258 11,127 107 92

Total Scope 1–3 GHG emissions

18,339 17,286 21,225 106 81

Carbon footprint (Scope 1–2) per employee

2.09 1.93 2.11 108 91

GHG emissions in tCO2e Index

Quantities of specific activities

2021 2020 2019 2021/2020 2020/2019

Zavarovalnica Triglav

Scope 1.1 – Consumption of energy products from own capacities

187 178 393 105 45

Scope 1.2 – Fuel consumption of company cars

115 159 252 72 63

Scope 1 – Direct GHG emissions

301 337 645 89 52

Scope 2 – Indirect GHG emissions (location-based)

4,503 4,351 4,379 103 99

Scope 2 – Indirect GHG emissions (market-based)

1,589 4,173 4,318 38 97

Business travel (plane, train, bus, car)

861 886 1,369 97 65

Purchase of computer equipment

602 398 315 151 126

Waste management

85 68 20 125 340

Employee commuting to work

2,791 2,393 3,463 117 69

Paper consumption – internal

27 49 69 55 71

Paper consumption – external

229 209 322 110 65

Water consumption

3 8 8 34 99

Scope 3 – Other direct GHG emissions

4,598 4,013 5,565 115 72

Total Scope 1–2 GHG emissions

4,805 4,689 5,023 102 93

Total Scope 1–3 GHG emissions

9,403 8,701 10,588 108 82

Carbon footprint (Scope 1–2) per employee

2.14 2.09 2.23 102 94

Overview of the carbon footprint of the Triglav Group by scope

Overview of the carbon footprint of Zavarovalnica Triglav by scope

With the adoption of the internal methodology for calculating the carbon footprint in 2021, the data capture for Zavarovalnica Triglav and the Triglav Group changed, thus data for 2019 and 2020 were also adjusted.

The Scope 1 carbon footprint increased by 18% at Group level in 2021 as a result of higher fuel consumption for company vehicles, while at Zavarovalnica Triglav it decreased by 11% due to lower fuel consumption for company vehicles.

The Scope 2 carbon footprint increased by 5% at Group level according to the location-based method and by 3% at Zavarovalnica Triglav. In 2021, the Company only purchased electricity from renewable sources, therefore the Group’s Scope 2 carbon footprint decreased by 29% according to the market-based method, which takes into account emission factors obtained from the energy supplier, and that of the Company by 62%. The share of green electricity for the premises owned by the Company was 100%.

Scope 3 carbon footprint was higher by 4%, of which the largest share of emissions is accounted for by employees commuting to work, business trips, and purchases of computer equipment. The Company reduced emissions from business trips by almost 3%. A significant share of Scope 3 emissions is attributed to employees commuting to work. These emissions increased by 7% at Group level and by 17% at the parent company as there was no closure of the economy in 2021. Due to the severe epidemic situation, employees used public transport to a lesser extent.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

The guidelines aimed at reducing the consumption of energy products used for heating and cooling as well as electricity were taken into account in each renovation of the Group’s business premises. LED lighting is installed in all new business premises and on advertising signs.

Use of energy products

The Group consumed 1,829 tonnes of oil equivalent (TOE) of energy on heating, cooling, lighting and electrical and electronic equipment, up by 8% relative to 2020, while the Company increased its energy consumption by 7%. Consumption of heating oil and hot water increased the most at the parent company. The increase is due to the smaller scope of closure of the economy and the consequent greater presence of employees in the office. Comparison with 2020 is difficult due to the challenging epidemiological situation.

Energy product Unit Triglav Group Quantities Index 2021 2020 2019 2021/2020 2020/2019
Heating water kWh 4,967,025 114 4,359,684 4,411,103 114 99
Fuel oil l 27,388 48 57,342 89,790 48 64
Gas kWh 1,656,589 100 1,660,892 2,581,140 100 64
Wood pellets kg 51,810 110 47,000 26,000 110 181
Electricity kWh 14,086,990 110 12,841,319 13,382,997 110 96
Green electricity kWh 8,466,599 117 345,961 117,659 2,447 294
Green electricity % 60.10 2,231 2.69 0.88 2,231 306

Zavarovalnica Triglav

Quantities

Energy Product 2021 2020 2019 2021/2020 2020/2019
Heating water kWh 4,045,257 3,629,474 3,741,053 111 97
Fuel oil l 7,760 6,126 23,414 127 26
Gas kWh 879,589 843,736 1,732,335 104 49
Electricity kWh 8,890,970 8,438,062 8,404,232 105 100
Green electricity kWh 8,446,421 345,961 94,123 2,441 294
Green electricity % 95.00 4.10 1.40 2,317 293

With the adoption of the internal methodology for calculating the carbon footprint in 2021, the data capture for Zavarovalnica Triglav and the Triglav Group changed, thus data for 2019 and 2020 were also adjusted.

Use of energy products at the Triglav Group and Zavarovalnica Triglav in energy product unit

TOE (ton equivalent) Index Triglav Group 2021 2020 2019 2021/2020 2020/2019
Hot water 427 375 379 114 99
Fuel oil 24 49 77 48 64
Gas 146 147 228 127 64
Wood pellets 21 19 11 110 181
Electricity 1,211 1,104 1,151 110 96
Green electricity 728 30 10 2,447 294
Total 1,829 1,694 1,846 108 92

Zavarovalnica Triglav

2021 2020 2019 2021/2020 2020/2019
Hot water 348 312 322 111 97
Fuel oil 7 5 20 127 26
Gas 78 74 153 104 49
Electricity 764 726 723 105 100
Green electricity 726 30 8 2,441 368
Total 1,197 1,117 1,217 107 92

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Accounting Report

The calculation for a tonne of oil equivalent (toe) is based on the assumption that 10 kWh of electricity are generated from one litre of fuel oil and 9.5 kWh from a m3 of natural gas. GRI GS 302-1.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Waste disposal

The quantity of disposed waste at the Triglav Group and Zavarovalnica Triglav.

Paper consumption at the Triglav Group and Zavarovalnica Triglav

Waste separation and disposal depends on the waste management system at the local level or at the level of the country in which the Group members operate. Full waste separation is carried out in Slovenia, whereas in other countries waste separation and disposal is not yet fully regulated, therefore the quantity and type of waste are often not available. In commercial buildings in Slovenia, employees are encouraged in various ways to use less packaging and better separate waste.

The total quantity of waste generated in 2021 decreased by 2% at Group level and by 12% at the Company. The share of recycled waste was 23.8% at Group level and 28.3% at the Company.

Company. As the share of non-recycled waste increased slightly at Group level, in 2022 awareness will continue to be raised about the importance of appropriate waste separation and disposal.

The average daily consumption of office paper (A4 format) in sheets per employee fell to 14 at Group level (compared to 45 in 2020) and to 10 at the Company (compared to 18 in 2019), which was also due to working from home.

Triglav Group Index Zavarovalnica Triglav Index

Unit 2021 2020 2019 2021/2020 2020/2019 2021 2020 2019 2021/2020 2020/2019
Paper kg 71,139 113,209 85,443 63 132 35,806 65,319 38,818 55 168
Biological waste kg 24,669 12,968 12,567 190 103 20,727 10,059 9,849 206 102
Packaging kg 57,883 43,677 53,328 133 82 37,120 24,851 29,929 149 83
Glass kg 1,438 11,093 5,396 13 206 651 7,546 971 9 778
Mixed waste kg 431,965 346,780 415,353 125 83 174,971 137,730 180,327 127 76
Electrical equipment and other kg 64,455 135,026 5,861 48 2,304 64,000 134,958 5,852 47 2,306
Total recycled waste kg 155,129 180,946 156,734 86 115 94,303 107,775 79,566 87 135
Total waste intended for removal kg 496,420 481,805 421,213 103 114 238,971 272,687 186,179 88 146
Total waste generated kg 651,549 662,752 577,947 98 115 333,274 380,463 265,745 88 143
Water consumption m3 58,659 65,700 68,847 89 95 19,116 23,342 23,071 82 101
Waste in ton/employee 0.12 0.12 0.11 99 114 0.15 0.17 0.12 88 144

With the adoption of the internal methodology for calculating the carbon footprint in 2021, the data capture for Zavarovalnica Triglav and the Triglav Group changed, thus data for 2019 and 2020 were also adjusted.

Paper consumption in kg Index

Triglav Group 2021 2020 2019 2021/2020 2020/2019
Total paper consumption* 686,969 629,639 817,114 109 77
Paper consumption by employees (A4)** 94,998 312,769 369,200 30 85
Average daily office paper consumption per employee (sheets) 14 45 53 30 85

Zavarovalnica Triglav

2021 2020 2019 2021/2020 2020/2019
Total paper consumption* 278,571 280,839 409,710 99 69
Paper consumption by employees (A4)** 29,128 53,214 72,090 55 74
Average daily office paper consumption per employee (sheets) 10 18 25 55 74

With the adoption of the internal methodology for calculating the carbon footprint in 2021, the data capture for Zavarovalnica Triglav and the Triglav Group changed, thus data for 2019 and 2020 were also adjusted.

  • Includes paper consumption for internal and external purposes, including envelopes, promotional material, printed material, insurance documentation, etc.

** Includes A4 paper consumption for internal purposes.

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GRI GS 306-2

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

12.3.3 Care for the wider natural environment

The pandemic changed the needs of stakeholders in work processes, so the use of certain types of material and services considerably decreased (paper, brochure printing services, cards, etc.). This had a direct impact on the reduction of waste in the environment, and the need for digitalisation of processes greatly increased. In procurement procedures, the focus was on using recycled paper for printing information materials and products from recycled and more environmentally friendly materials and services where applicable. In 2021, the Company bought 95% of electricity generated from renewable sources. Employees’ children received wooden toys and products made of recyclable material (paper, wood, glass) from Dedek Mraz (Grandpa Frost). Due to the pandemic, the purchase of materials to ensure a healthy and safe working environment (protective masks, disinfectants, tests) increased significantly in the last two years, but they were not recyclable.

Nature conservation projects

Project Impact
Planting of indigenous Slovenian tree species Gozd srčnosti (Wholehearted Woods), partner Slovenski državni gozdovi d.o.o. Raising awareness of the importance of restoring Slovenian forests. The result

Business Report

Sustainable development at the Triglav Group

12.3.4 Services and products promoting social and environmental benefits

The Triglav Skladi project is a young forest on Uršlja gora, where seedlings of indigenous Slovenian tree species are planted.

  • Raising awareness of the importance of investing in green and socially responsible funds. They invest in shares of companies that are among the leaders in corporate social responsibility and the green transition within their industry.
  • Selection of the Best Mountain Trail, partner Planinska zveza Slovenije (Alpine Association of Slovenia).
  • Selection of the best mountain trail – from Kranjska koča na Ledinah to Koroška Rinka – which will be renovated with Zavarovalnica Triglav’s funds.
  • Raising awareness of mountaineers about the importance of safe mountain trails and the work of trailblazers and co-financing the training of new trailblazers.

Sustainability criteria are also taken into account when designing insurance products, and each product is properly assessed in accordance with the internal methodology of sustainability impact assessment. The development of insurance products thus takes into account sustainability factors and criteria already in the process of their approval. Described below are the most important services and products that promote social and environmental benefits.

  • Solar power plant insurance and micromobility insurance products, which include insurance for small electric means of transport, are designed to promote the use of energy from renewable sources and the use of means of transport with zero emissions. In 2021, home insurance was further upgraded with the option of insuring solar power plants for own needs, thereby providing adequate insurance cover to all owners and users of energy from renewable sources.
  • With the option of liability insurance and assistance to e-vehicle and microvehicle users (bicycles, e-bikes, e-scooters), the Company promotes the use of environmentally friendly means of transport.
  • By offering co-financed agricultural insurance products, the Company promotes the supply of locally produced food and its consumption, thereby helping shorten food supply chains. More attention is paid to plant production insurance, which is less burdensome for the environment than intensive animal farming.
  • With respect to animal production insurance, the Company uses premium policy to promote less intensive animal production, which is not only environmentally friendlier, but also involves fewer insurance risks. Cattle insurance products were adapted to the local geography and small and medium-sized livestock farms in order to maintain agricultural production in areas less favoured for agricultural activity. The premium policy is designed to encourage farmers to invest in active protection from adverse weather conditions by using irrigation and sprinkler systems, anti-hail nets, greenhouses and tunnels.
  • The aim of the Wholehearted Woods project was to raise awareness in Slovenia about investing in green and socially responsible funds, while helping to restore Slovenian forests at the same time.
  • By promoting insurance for crops in protected areas (greenhouses), food production using a smaller quantity of phytopharmaceuticals is encouraged.
  • Through premium policy and participation in prevention programmes, policyholders are encouraged to set up sustainability-oriented food production. Specifically, policyholders are encouraged to invest in active protection from adverse weather conditions by using irrigation and sprinkler systems for spring frost protection, anti-hail nets, greenhouses and tunnels.

Risk Management


Accounting Report

GRI G4-FS7, G4-FS8, SDG 2, SDG 7, SDG 9, SASB: FN-IN-410b.1, FN-IN-410b.2

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

• In partnership with the Slovenian Rural Youth Association, the Company raises awareness of young farmers about risk management in agriculture and forestry and encourages innovation (the IMK project = Innovative Young Farmer of the Year).

• Remote sensing technology with satellite-based soil moisture measurement was added to index crop insurance against drought, which was upgraded with the Opti-crop application. Its general, freely accessible part is intended for all farmers (meteorological data, weather forecast, NDVI growth indices, etc.), and the other (closed) part is intended for farmers who have taken out an insurance.

policy. In this way, they can monitor the growth of their crops and the state of drought exposure on a daily basis. This insurance product is also being launched in subsidiaries outside Slovenia (Croatia, Serbia and North Macedonia).

• Triglav Skladi’s Triglav Zeleni equity socially responsible fund invests in the shares of leading companies in the field of sustainable development and corporate social responsibility. It is intended for anyone who believes in a sustainable future and wishes to accumulate part of their savings by investing in innovative and socially responsible companies.

Total written premium from insurance and investment products in the Group that promote social and environmental benefits amounted to EUR 65.9 million, a 57% increase compared to the preceding year. Of this, written premium related to energy efficiency and low-carbon technology amounted to EUR 2.9 million, up by 25% relative to the year before.

Solar power plant insurance products are designed to promote the use of energy from renewable sources.

Written premium from the Triglav Group’s insurance products that promote social and environmental benefits and Triglav Zeleni fund’s assets under management 2021 2020 Index
Animal insurance 7,720,199 3,925,759 197
Crop insurance 13,392,760 11,140,631 120
Electric vehicle insurance 1,920,092 1,429,155 134
Micromobility insurance 484,875 475,136 102
Solar power plant insurance 537,912 459,248 117
Triglav Zeleni Fund 41,833,991 24,556,690 170
Total 65,889,829 41,986,619 157

Integration of ESG factors into investment management and strategy

In accordance with the requirements of Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial services sector, the Company published in March a document entitled Sustainability Aspect of Investment Policy, which includes a description of sustainability risks and an overview of adverse sustainability impacts. The Company makes investment decisions responsibly and takes into account the sustainability aspect, in addition to focusing on maximum security and long-term growth of assets under management. Thus, environmental, social and governance factors (ESG) are included in the Company’s investment processes with the aim of ensuring long-term profitable investments. Sustainability risk means an environmental, social or governance event or condition that could have a material negative impact on the value of investment. In the investment process, the Company pursues the social corporate responsibility guidelines developed by the Organisation for Economic Co-operation and Development (OECD) and the principles for responsible investment, supported by the United Nations.

Voluntary and mandatory disclosures of proportions of exposure of taxonomy-eligible and taxonomy non-eligible economic activities

Presented below are some of the proportions of exposure to taxonomy-eligible and taxonomy non-eligible economic activities according to the EU Taxonomy Regulation in total assets and non-life insurance activities. The proportions presented partially comply with Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852.

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  • Assets under management

SASB FN-IN-410a.2

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Proportions and values of individual categories in Triglav Group’s total assets as at 31 December 2021 (voluntary disclosure)

Triglav Group Proportion Value in EUR
The proportion in total assets of exposures to taxonomy non-eligible economic activities, except exposures to central governments, central banks and supranational issuers excluded from the calculation of the numerator and denominator 85% 2,025,967,171
The proportion in total assets of exposures to taxonomy eligible economic activities, except exposures to central governments, central banks and supranational issuers excluded from the calculation of the numerator and denominator 15% 346,600,213
The proportion in total assets of exposures to taxonomy eligible economic activities of financial undertakings 4% 88,379,241
The proportion in total assets of exposures to taxonomy eligible economic activities of non-financial undertakings 11% 255,924,963
Exposures to central governments, central banks and supranational issuers and derivatives 58% 1,382,189,062
Exposures to undertakings that are not obliged to publish non-financial information pursuant to Article 19a or 29a of Directive 2013/34/EU 41% 1,521,997,653

Triglav Group

Taxonomy eligible non-life insurance economic activities 91%
Taxonomy non-eligible non-life insurance economic activities 9%

Estimates of the Bloomberg information system were used for the calculation.

Derivatives are excluded from the numerator for calculating non-eligible and eligible exposures.

Exposures to undertakings that are not obliged to publish non-financial information pursuant to Article 19a or 29a of Directive 2013/34/EU are excluded from the numerator of key performance indicators of financial undertakings.

Exposures to investments held in respect of life insurance contracts

Exposures to investments held in respect of life insurance contracts where the investment risk is borne by the policyholders are excluded from the calculation of the numerator and denominator of all exposure calculations.

The proportion of taxonomy-eligible and taxonomy non-eligible non-life insurance economic activities at the Triglav Group as at 31 December 2021 (mandatory disclosure)

The Group’s strategic ambitions in sustainable development (ESG) fully follow the goals adopted in the context of the Paris Agreement to limit global warming and the European Green Deal on reducing greenhouse gas emissions by 2030 and reaching carbon neutrality by 2050.

The Group will pursue goals for the transition to a climate neutral and circular economy resilient to climate change in both activities (insurance and asset management). In carrying out its activities, the Group will promote sustainable economic activity, energy efficiency and energy from renewable sources with an aim to reduce greenhouse gas emissions.

See Section 12.1 Implementation of strategic guidelines and sustainable development goals of the Triglav Group and Zavarovalnica Triglav for more information.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

12.4 Social aspects

12.4.1 Responsibility to clients

Responsibility to clients and client focus remain one of the main strategic guidelines of the Triglav Group. A lot of effort is invested in good long-term relationships with clients and contractors, monitoring developments in the insurance markets, determining the requirements and needs of clients, and professionally and properly addressing their comments and requirements. On this basis, the Company adapts its operations, improves business models and processes, and develops new products and services.

In the process of developing insurance products, procedures are set up for approving and testing an insurance product before it is sold or distributed to clients. Each product

must meet the defined client needs and goals in its lifetime and correspond to their characteristics. The adequacy of distribution strategies is checked and tested on a regular basis, thereby maintaining client focus and product satisfaction. When any deviations are identified, the respective product or its distribution is appropriately adjusted.

Informing clients

The Company informs clients in a professional and transparent manner, enabling easy access to all the necessary information about the Company’s products and services. The Company aims to ensure that its insurance and other general terms and conditions are appropriate and fair and that clients are treated in a proper and equal manner. Transparency, comprehensibility and availability of products and services is ensured already during their development, in addition to paying a lot of attention to after-sales services. Promotional materials and documents are prepared in a transparent and comprehensive manner. No misleading, aggressive, insulting, shocking or other inappropriate practices are used in promotional activities and the marketing of products and services. The Company also follows the recommendations of the Slovene Consumers’ Association for improving financial literacy. Any complaints are resolved quickly within the prescribed procedures. The Company fully complies with consumer protection legislation and the special requirements with regard to client information when concluding financial and insurance contracts remotely. It follows the guidelines of supervisory bodies and adopted the policy of management and control of insurance services and products and their distribution. Every care is taken that clients are informed about all insurance products. The protection of personal data and client rights is one of the most important principles to which an insurance company adheres in its operations.

Availability of services

Digitalisation, the use of new technologies, continuous business optimisation and upgrading facilitated access to products and services and resulted in simplified client operations. Continuous improvements and numerous activities in this area are also described in Section 11.1.4 Development of insurance products and services.

  • DRAJV mobile application: The existing functionalities were improved and a number of new ones were added (see Section 11.2.1 Business digitalisation for more details). The application, which promotes safe driving, is already used regularly by more than 62,000 drivers (11% more than in 2020), who in 2021 recorded almost 8 million journeys and drove almost 190 million kilometres. By driving safely, users can get up to a 25% DRAJV discount when taking out motor vehicle insurance or insurance for young drivers.
  • A mobile application for claim reporting and ordering assistance services: Using the Triglav Assistance mobile application, clients can report a claim, monitor the progress of claim settlement and order assistance services.
  • An application for remote inspection of the object insured: It makes it easier and faster to settle claims remotely, as the inspection is done via the client’s smartphone.
  • Mobile appraisal units in the event of mass claims: Mobile appraisal centres are set up in the affected areas, thereby facilitating the appraisal of damage. In 2021, four mobile appraisal units were set up after four major hail storms in Slovenia, which carried out a total of over 2,200 appraisals of damaged vehicles.
  • Triglav Skla di mobile application and Moj račun (My Account) online application:

The two applications enable comprehensive online service, the management of mutual funds and remote investment solutions. The Zaslužite si ve č (Earn More) communication platform provides educational video content, guides (tutorials) and e-manuals, thereby supporting learning about and becoming aware of alternative investment solutions and helping to raise awareness and financial literacy.

  • Triglav Vreme (Triglav Weather) mobile application for weather alerts: The application provides reliable weather information and forecasts for specific locations and the whole Slovenia. The data are provided by the Slovenian Environment Agency.
  • Remote consultation with a doctor under the Zdravstveni na svet (Medical Advice) insurance product: As part of Zdravstveni nasvet insurance, clients can consult with a specialist doctor by telephone, email or video call.
  • Digital campaign for a higher level of seismic safety of residential buildings in Croatia: Policyholders were encouraged to simply expand their home insurance after the earthquakes in Zagreb and Petrinja.
  • A safe driving simulator at Triglav Lab: Young drivers can take a practical driving test on a simulator to obtain a 10% discount when concluding a young driver’s insurance policy. They can also get another 10% discount by attending a safe driving workshop.

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42 GRI GS 103-1, 103-2, 103-3 |

43 GRI GS 103-1, 103-2, 103-3, 417-1, SASB: FN-IN-270a.4, FN-AC-270a.3

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

In 2021, mobile appraisal units were set up after four major hail storms in Slovenia, which carried out a total of over 2,200 appraisals of damaged vehicles.

Access to insurance services for people with various disabilities

Zavarovalnica Triglav: improving the services provided to persons with disabilities and ensuring their social integration

  • As many as 70% of the Company’s points of sale provide independent access to people with different types of disabilities. In 2021, access and toilets in two buildings on the Dunajska cesta location in Ljubljana were renovated (new toilets for people with disabilities in the lobby and on the 2nd floor at Dunajska cesta 22 and a new lift that allows people with disabilities access to the basement at Dunajska cesta 20).
  • 100% of the points of sale are equipped with aids for partially sighted persons.
  • 100% of the regional units’ head offices are fitted with FM devices for hard-of-hearing persons.
  • Awareness about the needs of people with disabilities is raised in cooperation with the Sports Federation for the Disabled of Slovenia and the Vozim Institute, as well as through volunteer work of employees at school sports days.

Client satisfaction

Client satisfaction is systematically monitored by measuring and researching clients’ experience. In this way, feedback is obtained so as to improve.

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Our services. The results obtained are also helpful in designing employee training, upgrading claim applications and monitoring sales.

In 2021, client satisfaction measurement according to the Net Promoter Score (NPS) methodology was extended to include additional contact points, e.g. the Client Support Centre and booking an online appointment with an agent. Client satisfaction at the Client Support Centre is monitored via various communication channels.

In 2021, the NPS index for Zavarovalnica Triglav rose to 72% (4 percentage points more than the year before), reaching the highest score to date. The result is mainly due to improved satisfaction with taking out insurance, which grew by 7 percentage points. Assistance services again reached the highest score.

Measuring satisfaction with the NPS index is carried out in all Group insurance and financial companies in Slovenia, Croatia and North Macedonia. In 2021, it was introduced at Triglav Osiguranje, Sarajevo and Triglav Osiguranje, Belgrade. NPS measurement related to taking out insurance and reporting, paying and rejecting claims was established in Serbia and North Macedonia. In Bosnia and Herzegovina, it takes place after paying out a claim. The introduction of NPS measurement in other subsidiaries will continue in 2022.

Employees are informed about the results of client satisfaction measurement, breaking down the data in detail. Particular focus is placed on identifying and resolving negative client experiences, as this improves not only client satisfaction but also work processes, services and products. In 2021, the features of tracking the settlement of an individual claim, uniform recording of individual critical events, submitting to competent departments and monitoring the settlement process and measures were added.

Client satisfaction is also measured at the Zdravstvena točka health information office and healthcare service providers. Client feedback and scores exceed target values. All clients who left negative feedback are contacted. The range of products and services is adapted based on the feedback, which is also communicated to partner healthcare providers. Every year, the best rated partner healthcare institutions are awarded special awards of excellence; in 2021, the special title of Ambassador of Excellence was introduced for providers who were awarded five years in a row.

In asset management, a recognisable brand was built and client satisfaction was improved through active and targeted tailoring of the product range. Clients were addressed via various marketing channels, our presence on social networks and the use of digital platforms were strengthened, a call centre was set up and client satisfaction measurement according to the NPS methodology was established.

In order to increase the loyalty of existing clients and gain new ones, a redesigned client loyalty programme (Triglav Klub) was launched in Croatia. In Bosnia and Herzegovina, client experience was improved by setting up additional client communication and information channels. In Montenegro, responsiveness in resolving client requests was increased, especially with regard to complaints. Client feedback is also obtained through an anonymous survey when reporting a claim, mail and electronic complaints, responses on various social networks and own websites.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

well as directly from agents in the field. A book of complaints and compliments is available at points of sale, which are also recorded in an application. A total of 2 such complaints and 11 compliments were received in 2021. Complaints and compliments are regularly monitored, resolved and examined.

Zavarovalnica Triglav received 2,698 complaints (8% less than the year before), the majority (93%) in relation to non-life insurance. A total of 4% of complaints related to life insurance, and the remaining (3%) to other areas.

Complaints are classified into substantive and general complaints and complaints resolved according to a fast-track procedure. Substantive complaints in which clients express their dissatisfaction with the handling of their claims.

12.4.1.2 Assessment of effectiveness and market research

Twice a year, the Management Board reviews the report on outsourcers’ satisfaction. The effectiveness of marketing and communication campaigns and events is assessed with key performance indicators (KPIs).

In 2021, measurements of visibility, likeability, understanding and purchase decisions were carried out for marketing and communication campaigns Avto Mobilno, accident insurance for children and youth, life insurance and the analysis of knowledge and satisfaction of the ninth Triglav Run.

For the needs of the development of insurance products and services, quantitative research was carried out using the CAWI method for small animal insurance. The suitability of the product for sole traders, the user experience of the application for reporting claims remotely, the satisfaction of agents with the rewarding methods and system and the Naj prodajnik (Top Agent) event were checked.

The shopping habits of consumers of insurance are monitored with a quantitative analysis of shopping factors (All insurance), which takes place in the entire insurance market and provides a view of the market and end consumer.

Zavarovalnica Triglav is one of the most reputable brands in the Slovenian market and ranks among the top brands in terms of reputation on markets outside Slovenia, which is quite an achievement. The Group members are recognised as reputable companies with a distinctive, transparent style of communication with their clients. The Group is known well for its comprehensive range of insurance products and efficient claim settlement, including the payment of indemnities and benefits. The recall of the Triglav Skladi brand and its first selection set improved significantly in 2021.

12.4.1.3 Brand management and marketing communication

The reputation of the Triglav brand and the Triglav Group is built using an in-depth knowledge of client behaviour and needs, together with examining upcoming trends. Brand strength is increased through a comprehensive approach to branding at corporate and product levels. Brand identity is implemented on all target markets.

Marketing approaches and campaigns are implemented in compliance with statutory and other consumer protection regulations. No proceedings for violations related to marketing communication were initiated against Zavarovalnica Triglav and its subsidiaries in 2021.

In the non-life insurance segment, the sale of the redesigned home insurance product and the AvtoMobilno campaign were promoted. A brand new marketing strategy for small animal insurance (insurance for dogs and cats) was developed.

In the life insurance segment, communication focused on whole life insurance and redesigned complementary serious illness insurance products.

The key advantages of the i.triglav digital...

of c e were presente d with strategic ally and comprehensively designed creative solutions that also at trac ted new user s. Agricultural insurance, insurance for motorc yclists and t rac tor operator s, Pazi name! (Watch Out for Me!) accident insurance, travel insu rance, insurance for young drivers and DR A JV challenges were acti vely promo ted. Two ex tensi ve campaigns we re de signed to i ncreas e the vi sibilit y o f health in surance pr oduc ts an d the Zdravs tven a toč kaassistance centre.

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46 SASB: FN-IN-270.3 |

47 SASB: FN-IN-270a.1 |

48 GRI GS 417-2, 417-3, SASB: FN-IN-270a.1, FN-AC-270a.2

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

In the health insurance segment, two major marketing and communication campaigns were implemented with the aim of raising the recognisability of health insurance and Triglav Zdravje. In addition to product benefits, the benefits of related services, such as the Zdravstvena točka assistance centre and the wide network of partners – top healthcare providers, were presented.

In asset management, the comprehensive Gozd srčnosti (Wholehearted Woods) campaign was designed for the promotion of the Triglav Zeleni mutual fund (see Section 12.3.3 for further details). The whole campaign was designed emotionally and with several messages: by planting trees we help to restore forests, while dedicating trees to those who mean the world to us.

In other Group markets, various types of

Insurance products were promoted. In North Macedonia, health insurance products were promoted by launching, among others, the SOS package for voluntary health insurance, #BeFit#BeHealthy#BeSecure prize contest and the Fit Kit mobile exercise application.

In Montenegro, the promotion of new insurance for microvehicles, which is a new product in this insurance market, was at the forefront. In December, home insurance was promoted with the Praznični Dome moj (My Festive Home) corporate campaign. Over 1,776 children’s drawings of their home were received, increasing the reach of insurance literacy activities.

12.4.1.4 Corporate identity building

Triglav Lab, the technological centre and training ground of the Group’s digital business, continues to play an important and dynamic role in strengthening the brand in the field of innovation and advanced solutions. It enables the Company to act as a trusted partner in several areas, such as preventive actions, financial literacy and cooperation with athletes. A total of 80 events (in-person and virtual), training courses, workshops, seminars and video recording sessions to promote insurance literacy, risk awareness, presentation of products and services were held in 2021, which were attended by over 2,000 participants.

Young people were addressed primarily through digital content about saving, traffic safety, sports, health, etc. For other target groups, several preventive and awareness-raising events related to the Company’s products were held in cooperation with partners LIT Hekaton, AmCham Summer School, Fanfara, specialist doctors, mountain rescuers, Alfakan and others.

As a partner of the Matica mountaineering society, Zavarovalnica Triglav developed the conceptual design and carried out the first phase of branding on Kredarica, which included a number of solutions. A virtual tour of ski jumping in Planica is only part of the results of many years of cooperation between Zavarovalnica Triglav and the organisers of this internationally renowned sporting event. Despite the situation marked by COVID-19-related measures, the Company remained true to tradition and provided free and safe watching of ski jumps in a virtual environment. To boost the sports enthusiasm for ski jumping on the giant hill, a campaign was designed to promote the remote cheering for the best ski jumpers at the World Cup hosted by Planica.

Digital consultation: Hiking with Children

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

12.4.1.5 Awards and prizes received

Awards and prizes of Zavarovalnica Triglav in 2021

  • Most reputable employer: the most reputable employer in the insurance industry for 2020 according to a survey carried out by the Moje delo employment portal.
  • e2grow Exceptional Workplace Award 2020: an international award for the successful and efficient shaping of the Triglav Group’s organisational culture and values.
  • HRM Conference 2021: HRM&M 2021 award in the Large Companies category for the project of renovating the Triglav Group’s organisational culture.
  • Bee Institute: the Ambassador of Human Potential Sustainable Development plaque.
  • Trusted Brand 2021: the award for the most trusted brand in the Insurance Companies.

Achievements and Recognition

  • WEBSI 2021: first place in the Use of Advanced Technologies category and the Web Champions WEBSI award for the redesigned DRA JV mobile application.
  • Best online user experience: first place among the websites of Slovenian insurance companies based on the analysis of the Slovenian digital insurance market carried out by E-laborat.
  • Ef Slovenia 2020: a special recognition as the finalist of Efe Slovenia 2020 for long-term integrated communication in the campaign for the promotion of life insurance in the Services – Finance and Insurance category.
  • Best TV ad of the past thirty years: the People’s Choice Award at the Slovenian Advertising Festival for Zavarovalnica Triglav’s advertisement entitled Čistilka (Cleaning Lady).

Organizational Culture and Employee Management

Initiative, responsibility, and cooperation. A uniform organizational culture supports the achievement of strategic objectives by pursuing corporate values, rules, methods of implementing processes, behavior, and methods of work of employees. The desired organizational culture helps to build a reputable employer brand.

  • Standardised employee management processes are introduced within the Group by implementing minimum standards and transferring good practices.
  • The Company acquires, develops, and retains the best employees, improves selection processes, and promotes mobility both within an individual Group member and at Group level. Onboarding mentoring for new hires and development mentoring for promising employees are carried out, in addition to fostering intergenerational cooperation.
  • Know-how is being upgraded in all areas of work and the competencies necessary for the effective achievement of individuals’ goals are developed on an ongoing basis. Employees are constantly trained in digital technologies and sales skills. In 2021, the main competence – relationship orientation – was strengthened at Group level.
  • A lot of attention is paid to key and promising employees and all leaders. Zavarovalnica Triglav implemented a system for obtaining a leadership license, which encourages leaders to continuously improve their knowledge and upgrade their leadership skills.
  • The Company’s human resource and information system (Gecko HRM) is being introduced in all Group companies. In 2021, it was implemented in most companies outside Slovenia, and in the last two companies it will be implemented in 2022.

12.4.2.1 Recruitment and Employee Structure

The Triglav Group had 5,264 employees as at 30 December 2021, down by 52 compared to the preceding year. The number of employees decreased the most at Triglav Osiguranje, Belgrade as a result of the decline in the number of fixed-term employees due to the COVID-19 pandemic.

Awards

  • Arc Awards: two Gold awards in the Interactive Annual Report and Cover/Home Page categories for the 2020 annual report of the Triglav Group and Zavarovalnica Triglav.
  • IAADA: the Diamond award in the Overall Presentation category for the online version of the 2020 annual report of the Triglav Group and Zavarovalnica Triglav and two Golden awards for the PDF version in the Photography and Integrated Presentation categories.
  • Best Annual Report: award for the best annual report among financial institutions for 2020 selected by the Finance business daily and four awards in the following categories: the best annual report in business analysis and planning; introduction, risk management, and corporate governance among financial.

12.4.2 Responsibility to employees

Healthy, satisfied and engaged employees are key to achieving the Group’s high strategic and business objectives. For this purpose, numerous employee management activities are carried out, taking care for a stimulating environment that provides employees with the possibility of continuous development, training and career and personal growth. Special attention is paid to prudent selection of new employees and their onboarding. The Company values new knowledge, digital skills and cooperation, as well as promotes innovation, multiculturalism, and transfer of experience and knowledge through intergenerational cooperation.

Strategic employee management guidelines and the recruitment policy

A uniform organizational culture is being created at Group level based on constructive behaviour, teamwork.

Year Number of Employees
2019 5,281
2020 5,316
2021 5,264

The share of employees in strategic activities increased. The majority, i.e. 87.9%, of all employees worked in the insurance activity, up by 0.7 percentage point compared to the year before. Employees in asset management activity, whose share increased by 0.1 percentage point, represented 2.3% of all employees; the share of employees in other activities decreased by 0.8 percentage point.

The number of Triglav Group employees as at 31 December 2021

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Employees by Triglav Group market as at 31 December 2021

Slovenia 51.4%
Serbia 14.5%
Bosnia and Herzegovina 11.0%
Croatia 10.4%
Montenegro 7.2%
North Macedonia 5.5%

Employees by Triglav Group activity as at 31 December 2021

Insurance 87.9%
Asset management 2.3%
Other 9.8%

Proportion of employees at the Triglav Group with at least level VI education according to the Bologna study programmes as at 31 December 2021

2019 55.2%
2020 56.4%
2021

57.7%

Employees at the Triglav Group and Zavarovalnica Triglav by type of employment (full-time, part-time) as at 31 December 2021

Triglav Group Zavarovalnica Triglav
2021 2020 2019 2021 2020 2019
Type of employment Number Percentage Number Percentage Number Percentage
Part-time 221 4.2 251 4.7 267 5.1
Full-time 5,043 95.8 5,065 95.3 5,014 94.9
Total 5,264 100.0 5,316 100.0 5,281 100.0
Type of employment agreement Number Percentage Number Percentage Number Percentage
Fixed-term 623 11.8 779 14.7 793 15.0
Permanent 4,641 88.2 4,537 85.3 4,488 85.0
Total 5,264 100.0 5,316 100.0 5,281 100.0

A total of 51.4% of all Group employees are employed in Slovenia, up by 0.7 percentage point relative to the preceding year. The share of employees in Serbia decreased the most, by 1.2 percentage points.

The turnover rate increased in both the Triglav Group and Zavarovalnica Triglav; it was 13.2% in the Group (compared to 11.7% in 2020) and 4.1% at the parent company (compared to 3.4% in 2020). Most leavers were aged over 56 years (due to retirement) and 36 – 40 years. Most new hires were aged between 26 and 40 years.

The average age of employees in the Group rose slightly to 44.67 years (compared to 44.38 years in 2020); in the parent company it was 46.55 years (compared to 46.33 years in 2020). The average age of Zavarovalnica Triglav’s Management Board members was 48.66 years.

In Slovenia, senior management is hired from the local community, as is the majority of senior management in the markets outside Slovenia.

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51 GRI GS 102-8 | 52 GRI GS 401-1 | 53 GRI GS 405-1, SASB: FN-AC-330a.1 | 54 GRI GS 202-2

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

In terms of gender, the share of women among employees increased slightly to 53.9%. The proportion of women among the members of the Management Board of Zavarovalnica Triglav was 33.3%.

In all employee categories, activities and countries where the Group operates, the basic salary of men and women is equal.

A total of 89.3% of Group employees were employed under the collective agreement (compared to 90.7% in 2020) and 91.1% in the parent company (compared to 91.4% in 2020). The remaining 10.7% were employees with individual agreements.

Benefits are

the same for all employees, be it permanent full-time employees, fixed-term employees or part-time employees.

58

Gender diversity by different categories at the Triglav Group and Zav arovalnica Triglav as at 31 December 2021 (%)

Share in % Index Triglav Group 2021 2020 2019 2021/2020 2020/2019
Women employees to total employees ratio 53.9 53.5 53.5 101 100
Proportion of women at the first management level under the Management Board 45.3 45.8 46.9 99 98
Proportion of women at first and second management levels under the Management Board 42.0 42.1 43.5 100 97
Women in management to women employees ratio 71.3 73.5 75.2 97 98
Share in % Index Zav arovalnica Triglav 2021 2020 2019 2021/2020 2020/2019
Women employees to total employees ratio 50.8 50.4 50.5 101 100
Proportion of women on the Management Board of Zav arovalnica Triglav 33.3 33.3 33.3 100 100
Proportion of women on the Supervisory Board of Zav arovalnica Triglav 0.0 0.0 11.1 0 0
Proportion of women at the first management level under the Management Board 25.9 25.9 32.1 100 81
Proportion of women at first and second management levels under the Management Board 38.8 37.9 36.8 102 103
Women in management to women employees ratio 75.6 74.7 72.4 101 103

Employees at the Triglav Group and Zav arovalnica Triglav by age and gender as at 31 December 2021

Age group Triglav Group Zav arovalnica Triglav
From 18 to 19 Number: 6 Percentage: 0.1 Number: 1 Percentage: 0.0
From 20 to 25 Number: 125 Percentage: 2.4 Number: 21 Percentage: 0.9
From 26 to 30 Number: 371 Percentage: 7.0 Number: 94 Percentage: 4.2
From 31 to 35 Number: 569 Percentage: 10.8 Number: 194 Percentage: 8.6
From 36 to 40 Number: 771 Percentage: 14.6 Number: 264 Percentage: 11.8
From 41 to 45 Number: 885 Percentage: 16.8 Number: 393 Percentage: 17.5
From 46 to 50 Number: 882 Percentage: 16.8 Number: 422 Percentage: 18.8
From 51 to 55 Number: 821 Percentage: 15.6 Number: 455 Percentage: 20.3
56 and over Number: 834 Percentage: 15.8 Number: 402 Percentage: 17.9
Total 5,264 (100.0) 2,246 (100.0)

Gender

Triglav Group Zav arovalnica Triglav
Men 2,426 (46.1) 1,104 (49.2)
Women 2,838 (53.9) 1,142 (50.8)
Total 5,264 (100.0) 2,246 (100.0)

Business Report

Sustainable development at the Triglav Group

Risk Management

Accounting Report

55 GRI GS 405-1 |

56 GRI GS 405-2 |

57 GRI GS 102-41 |

58 GRI GS 401-2 |

59 GRI GS 405-1, SASB: FN-AC-330a.1 |

60 GRI GS 405-1

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

12.4.2.2 Employee training and development

Employee training and development

The training policy is aimed at improving employees’ expertise and skills, which is of key importance in achieving the Group’s strategic objectives.

Employees were provided with numerous training courses in various fields. Special attention was paid to the internal transfer of knowledge, as 61% of in-house training was carried out by our employees, i.e. in-house lecturers. In order to prevent possible infections, most of in-house training courses were held online, either as webinars or e-learning (self-learning). At the parent company, focus was on insurance topics, sales training and business communication. In addition to regular training, the following took place:

  • The system of onboarding mentoring and traineeship for new hires was set up;
  • Specialised in-house training for employees at subsidiaries, in which 60 employees participated, with 47 attending the Autumn School;
  • Coaching of leaders and promising employees in the Group, which was carried out by more than 50 in-house coaches;
  • The Triglav Ambasadorstvo (Triglav Ambassadors) pilot project for the transfer of knowledge, skills and experience of the best agents to new agents and those who have development potential and motivation for development;

• the Sales Academy programme for agents, which also included 75 new agents and the first group of sales officers, while all heads of sale attended the Sales Management Academy;

• the system for obtaining a leadership license was set up at the parent company for training, education and coaching, designed for leaders to improve their leadership skills;

• the compulsory training of 20 teaching hours for obtaining a license to conduct insurance agency business (i.e. a license) for 1,129 employees at the parent company;

• a total of 7,249 hours of in-house training courses were held at the parent company for employees of subsidiaries;

• the leadership potential development programme for young promising employees;

• online training for employees at external points of sale, where topics about insurance products and consumer protection were at the forefront.

The total number of functional training hours increased by 29% and, despite the considerably changed situation, almost reached the 2019 level. Employees within the Group participated in training 31 hours on average, up by 30% compared to 2020. Zavarovalnica Triglav’s employees participated in training 47 hours on average (index 118), most in the age group up to 25 years due to onboarding. At the Company, men participated in training on average two hours more than women. The Group’s training costs amounted to EUR 1.8 million (compared to EUR 1.5 million in 2020). The majority of in-house training courses took place online with lower indirect costs. Special attention was paid to the internal transfer of knowledge, as 61% of in-house training was carried out by our employees, i.e. in-house lecturers.

Gender Average Number of Functional Training Hours
Men 62
Women 48
Total 47

Employees are also encouraged to continue their formal education; work study was funded for 150 Group employees and scholarships were provided to 36 pupils and students. Obligatory work placement was provided to 52 pupils and students. The Company cooperated with schools and faculties in preparing project assignments and ensured the transfer of practical knowledge and experience to young people. A total of 25 young employees completed traineeship under the guidance of mentors.

Management by objectives and development of competences

The management-by-objectives system is implemented by all Group insurance companies. A total of 55% of all Group employees and 71% of the parent company’s employees are included. Management by objectives is used to monitor employees’ performance, motivate.

Business Report Sustainable development at the Triglav Group Risk Management Accounting Report

61 GRI GS 103-1, 103-2, 103-3 | 62 GRI GS 404-1 | 63 GRI GS 404-3

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

them and receive their feedback. Employees are rewarded for the achievement of their objectives, which are set together with their supervisor during the annual development interview (the top-down approach) and monitored at quarterly interviews. Due to the nature of their work, agents and heads of sales team who are rewarded on the basis of sales targets are excluded from the management-by-objectives system.

The competency model is integrated into annual development interviews, at which individual competency profiles and development activities are defined. The development of employees’ competencies is planned based on the performance of tasks and duties as well as the current and anticipated requirements. The competencies and development potential of employees in some Group members are

Fit and proper assessment

The Solvency II Directive requires that all persons who manage or supervise an insurance undertaking or hold a key function have adequate professional qualifications (t) and are of good reputation and integrity (proper). The fit and proper assessment of the management board members, the supervisory board members and key function holders in the Group is carried out based on national legislation and adopted internal documents, which is also described in Section 5 Corporate Governance Statement. Fit and proper assessment was performed in all insurance companies in line with respective policies.

12.4.2.3 Organisational vitality (climate) and organisational culture

The organisational vitality survey (ORVI) in 2021 confirmed that the measures taken by the Group to maintain the high vitality of the organisation and employee satisfaction were appropriate. The survey included 87% of all employees in 15 Group members (compared to 88% in 2020) in which ORVI is measured, which is the second highest participation to date.

The aggregate ORVI index is composed of the indicators (indices) for work environment, systems, operational management, personal view and engagement, which are further classified into ten categories. Organisational vitality improved, reaching 4.00 (2020: 3.99) at Group level and 4.05 (2020: 4.03) at the parent company. Among the indices, most progress was recorded at the indicator “operational management”, which was 4.13 at Group level and 4.30 at the parent company. Despite the changed working conditions, the Group employees remain very engaged (4.14). Engagement reached the highest value among the five measured indicators, with only “operational management” being rated higher at the parent company.

Results of organisational vitality (ORVI) of the Triglav Group in 2021

ORVI Index 4.00 +0.01
E: Engagement 4.14 -0.01
Response 87.0 -1.18
E1: Commitment and activation E2: Energy and trust in the company 4.34 -0.02
D: Personal view 4.09 -0.01
C: Operational leadership 4.13 +0.03
C1: Direct leadership 4.15 +0.02
C2: Justice of leaders 4.11 +0.04
D1: Empowerment D2: Satisfaction 4.18 -0.02
A: Work environment 3.97 -0.01
B: Systems 3.66 +0.01

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

1. Remuneration and Promotion

2. Information and Cooperation

3.26 0.00
4.05 +0.01

3. Reputation and Attitude

4. Relationships and Personal Development

4.10 -0.02
3.85 0.00

The Group’s employees once again expressed a positive attitude to their work environment; they are very satisfied with regular employment.

working hours, their co-workers and direct supervisors. As part of improving the organisational culture (see below), interpersonal relationships and cooperation within the organisation and the Group were also better rated. Employees believe that the Group is successfully adapting to the epidemic, they are satisfied with the benefits at work and feel safe in their work environment. The results showed that knowledge and understanding of the strategy among employees was excellent.

Organisational culture

After four years, the measurement of the organisational culture again took place in 2021; its aim was to monitor the strategic project of renovating the Triglav Group’s organisational culture. The measurement results showed that in the last four years the Group was on the right track by carrying out many activities designed to adopt constructive behavioural styles. The changes achieved according to the world-renowned methodology represent one of the greatest advances in our region. There has been a considerable increase in constructive behavioural styles, which indicates that organisational culture has become more cooperative, inclusive, development-oriented, transparent, open and creative. Positive changes are noticeable both at Group and parent company levels.

With constructive behavioural styles increasing on average by 13% and 17% respectively. The highest growth in the Group was recorded in the humanistic-encouraging style and self-actualising (both are among the desired styles). The former is characterised by the exchange of ideas, enjoyment of work and the maintenance of personal integrity, while the latter is characterised by constructive resolution of disagreements, mutual encouragement and help in thinking. Among the behavioural styles in the parent company, affiliative strengthened the most.

12.4.2.4 Occupational health and safety

Zavarovalnica Triglav is implementing a comprehensive and strategic approach to ensuring occupational health and safety. In order to manage and reduce risks to the lowest possible level, a number of activities are carried out, such as strict compliance with sectoral legislation (identification of risks and hazards and their management), promotion of occupational health (Triglav.smo – Zavarujmo zdravje (Protecting Health) health promotion programme), provision of personal protective equipment and appropriate working conditions, ergonomic workplace arrangement, and employee awareness and education.

Many activities take place in the context of the Family-Friendly Enterprise certificate, additionally contributing to greater satisfaction and better health of employees. The comprehensive approach implemented in the parent company is being transferred to other Group companies by establishing common minimum standards for ensuring occupational health and safety and by strictly complying with local legislation. In this regard, the aim is to identify, mitigate and manage risks arising from duties and the work environment. Occupational safety and health is organised in accordance with the legislation and ensures the smooth provision of a healthy work environment for the employees.

The Safety Statement and Risk Assessment for individual job categories include an assessment of hazards and harmful effects, which could impact the health of employees, and the foreseen prevention and mitigation measures. This is an ongoing process, which involves making regular revisions of assessments and updating the measures; employees are also directly involved in this process. Health risk assessments are revised in cooperation with occupational health specialists. Based on the

Results of Risk Assessment

Employees are referred to periodic medical examinations and every new hire is required to undergo a statutory medical examination before taking up employment.

Business Report

Sustainable Development at the Triglav Group

Risk Management

Accounting Report

GRI GS 103-1, 103-2, 103-3, SDG 8.8 |

GRI GS 403-1 |

GRI GS 403-2, 403-3, 403-4, 403-8

-4% -4% -8% -1% -4%
Perfectionistic Power Achievement Competitive Aflitative Humanistic

Encouraging Dependent Self-actualizing Avoidance Oppositional Conventional Approval

1 2 3 4 5 6 7 8 9

10

11

14% -4% -1% 13% 14% 9%

Constructive styles

Passive/defensive styles

Aggressive/defensive styles

Satisfaction


People Orientation

Task Orientation

Security Needs

1%

Changes in behavioural styles in the Triglav Group’s organisational culture (2017–2021)


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Safety Statement and Risk Assessment

The revised Safety Statement and Risk Assessment was adopted in 2021, which introduced measures to prevent and reduce all risks to a minimum. Risks were reassessed, followed by identification of measures related to the increased risk of infectious disease and requirements for safe working from home.

In addition, a sick leave analysis was taken into account, which is prepared every year by occupational medicine specialists.

Participation in training and passing a test on safety and occupational health and safety are mandatory for employees. At Zavarovalnica Triglav, employees are made aware of these topics via various communication channels, the Zavarujmo zdravje health promotion programme, the measures related to the full Family-Friendly Enterprise certificate and the Triglav.smo programme. Best practices are

implemented at Group level.

Health promotion is carried out in a targeted and prudent manner with regard to the most common health problems that are perceived among employees based on anonymous reports of occupational medicine. The focus in 2021 was on managing the risks of the musculoskeletal system, implementing active breaks for employees and referring them to the mandatory reading of e-material on a healthy spine and exercising, stressing the importance of ergonomics when working at the office or from home. The four-day preventive health programme Dnevi zdravja (Days of Health) took place for the third consecutive year, which has been attended by more than 400 employees to date. Training courses in maintaining health and stability in an uncertain situation continued. New educational topics were joined into the spring and autumn series of lectures entitled A healthy mind in a healthy body. Employees from other Group companies in Slovenia also attended some online lectures. Care for occupational health and safety is promoted among clients through insurance products. Anyone (employer) wishing to conclude group accident insurance can only do so if they fulfill the requirements relating to occupational health and safety.

Working safely during the pandemic

The crisis team, set up in the parent company when the COVID-19 pandemic was declared, continued its work in 2021 and will continue to operate throughout the period of increased risk of infection with infectious diseases. The team is in constant contact with the Company’s Management Board and the heads of individual departments and is in charge of preparing work instructions, work organisation and up-to-date information. Good practice of crisis management was also transferred to the subsidiaries in the Group.

In order to ensure business continuity, regular testing of key employees, self-testing and verification of compliance with the recovered/vaccinated/tested rule was organised. A hotline and an online mailbox for reporting infections are available. Moreover, latest information, recommendations and forms are available to the employees on the special intranet tab COVID-19. Occupational health and safety specialists proved to be highly skilled and provided employees with a high level of safety throughout the pandemic with appropriate work organisation and protective equipment.

For all employees working from home, instructions were drawn up on how to arrange work space at home according to the basic requirements of occupational safety and health. The employees who work at the Company’s premises were regularly informed about the compliance with safety measures. Sufficient quantities of protective masks and disinfectants were provided. In 2021, the parent company distributed 115,981 protective masks, 13,615 disinfectants, 49 pairs of protective gloves and 21,975 rapid antigen (HAG) tests for self-testing. In addition, plexiglass partitions were installed in more exposed workplaces (e.g. windows intended for sale and claim reporting, the canteen).

A total of 71 inspections of the implementation of measures to prevent the spread of infectious diseases and compliance with the recovered/vaccinated/tested rule were carried out at Company premises. No irregularities were found in most of them, and the minor discrepancies which were identified in nine cases were eliminated immediately. In addition, plexiglass partitions were installed in more exposed workplaces (e.g. windows intended for sale and claim reporting, the canteen).

Support to employees in the event of workplace violence

Advanced technical security measures were taken to protect both the employees and the

Fire safety

With regard to fire safety in the Group, a plan on emergency response and actions in the case of an emergency and other security events was developed for the employees. In the case of an emergency or event that poses a security threat, employees can call the security control centre, where they will receive appropriate instructions. Furthermore, the Group

Business Report

Sustainable development at the Triglav Group

Risk Management

Accounting Report

GRI GS 403-5, 403-6 |

GRI GS 403-7 |

GRI GS 103-1, 103-2, 103-3

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

implements preventive measures, monitors on-site safety in accordance with the applicable statutory requirements, carries out regular training and education of employees, and ensures ongoing improvement of safety at all business locations.

Security patrols and inspections of buildings and premises were carried out according to the annual plan, but, due to the situation, evacuation drills did not take place. Maintenance and regular inspections of active fire protection systems are performed within the prescribed deadlines. In 2021, 11 fire risk assessments and 9 fire safety inspections were carried out, and no irregularities were identified.

Occupational health and safety topics covered in formal agreements with trade unions and in the collective agreement.

Safe working conditions at the parent company

are provided in accordance with Zavarovalnica Triglav’s collective agreement and the applicable legislation, while the subsidiaries adhere to the applicable local legislation. Before starting their work, employees are familiarised with the dangers at work and work safety measures that they are obligated to follow. Employees are provided with the prescribed work equipment and personal protective equipment, and periodic medical examinations are carried out in line with the timeline and scope foreseen for individual job categories.

Injuries at work

The number of accidents in both the Group and the Company increased slightly in 2021, but their number remains small.

2021 2020 2019 Index
Triglav Group Number Percentage Number Percentage Number Percentage 2021/2020 2020/2019
At work 10 76.9 7 63.6 11 55.0 143 64
On business trips 3 23.1 4 36.4 9 45.0 75 44
Total 13 100.0 11 100.0 20 100.0 118 55
Zavarovalnica Triglav Number Percentage Number Percentage Number Percentage 2021/2020 2020/2019
At work 4 57.1 1 25.0 2 28.6 400 50
On business trips 3 42.9 3 75.0 5 71.4 100 60
Total 7 100.0 4 100.0 7 100.0 175 57

The number of lost work days in the Group rose due to the higher number of injuries at work. Each injury at work which would render an employee unfit for work for more than three working days, each dangerous occurrence and each established occupational disease must be reported to the Labour Inspectorate of the Republic of Slovenia. The Company recorded two dangerous occurrences (compared to 1 in 2020) and no occupational diseases in 2021.

Absenteeism

In the Triglav Group, the absenteeism rate was 4.74% and was 0.38 percentage point lower than in 2020, with the proportion of absenteeism paid by the Company decreasing by 0.02 percentage point (sickness benefits up to 30 days). In contrast, the lost time incident rate for which the costs are borne by other organisations increased by 0.40 percentage point (sickness benefits over 30 days, nursing and/or accompanying a sick person). The absenteeism rate at the parent company was also higher and stood at 5.13% (compared to 4.61% in 2020). The lost time incident rate for which the costs are borne by the Company fell slightly (by 0.05 percentage point), whereas the lost time incident rate for which the costs are borne by the Health Insurance Institute of Slovenia rose (by 0.57 percentage point).

Lost work days and lost time incident rate due to injuries at work at the Triglav Group and Zavarovalnica Triglav

Index Triglav Group 2021 2020 2019 2021/2020 2020/2019
Lost work days due to work-related injuries 543 289 754 188 38
Lost time incident rate – LTI R* 0.24 0.21 0.38 113 56
Index Zavarovalnica Triglav 2021 2020 2019 2021/2020 2020/2019
Lost work days due to work-related injuries 321 98 73 328 134
Lost time incident rate – LTI R* 0.31 0.17 0.30 175 58

* The number of work-related incidents/total number of hours of all employees x 200,000

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

12.4.2.5 Care for employee satisfaction

As part of the Triglav .smo programme, the Company combines numerous activities to improve the satisfaction of its employees. The awareness and knowledge of all important aspects of our lives was strengthened through various workshops and events. To a lesser extent, such activities are also carried out in other Group members.

With the support of the Psihološki utrip (Psychological Pulse) in-house group, psychosocial, behavioural and other problems of employees were identified, providing them with psychosocial support and professional guidance to improve their mental well-being. Two cycles of online gatherings entitled Healthy mind in a healthy body were held, aimed in particular at improving and maintaining good relations between employees for a better climate in the work environment and their well-being.

The measures of the Family-Friendly Enterprise Certificate at the parent company are designed to provide for a better work-life balance of the employees. Due to the ageing of the population, measures to ease the care obligations of employees towards their elderly family members are coming to the fore. The Company has been the holder of the full Family-Friendly Enterprise Certificate since 2012 with a regular audit performed in 2020.

Additional benefits for employees:

- complementary pension insurance for 59% of employees of the Triglav Group and for 96% of

Employees of the Parent Company

  • Payment of group accident insurance premium;
  • Favourable conditions for taking out complementary accident insurance for employees and their family members;
  • Complementary accident insurance for all business trips;
  • After one year of employment in the parent company, employees may opt for supplemental voluntary pension insurance and voluntary pension insurance;
  • The group insurance package Comprehensive Medical Care (Celostna zdravstvena oskrba – CZO), in which 50% of all employees of the Group and 82% of the parent company are included.

The Group members operating outside Slovenia also provide benefits to their employees, such as supplemental voluntary pension insurance premium, discounts on medical examinations, the payment of accident insurance premium and discounts on other types of insurance.

Work from Home, Parental Leave and Part-Time Work

Work processes are adapted to new forms of work, which are dictated by digitalisation and the epidemic situation. In 2021, the option of working from home was provided to all employees whose work process allowed it. At the 2021 year-end, 28% of Group employees and 50% of Company employees had this option available to them. Due to the COVID-19 pandemic, the proportion of employees allowed to work from home was even higher; it was 58% at Group level and 65% in the parent company.

Triglav Group Zavarovalnica Triglav
Number of employees allowed to work from home 3,069 1,468
Proportion of employees allowed to work from home 58.3 65.4
Number of hours of working from home 1,743,767 714,646
Proportion of hours of working from home 16.2 15.6

Parental Leave or Part-Time Work at the Triglav Group and Zavarovalnica Triglav in 2021

Triglav Group Women Men Total
Maternity leave, child care leave 136 136
Paternity leave of 20 days 42 42
Paternity leave of 75 days (up to the child's age of three years) 5 5
Option of part-time working 38 1 39
Number of employees who returned to work after maternity leave in the reporting year 73 4 77
Return rate after parental leave 61% 100% 63%

Zavarovalnica Triglav

Women Men Total
Maternity leave, child care leave 26 26
Paternity leave of 20 days 40 40
Paternity leave of 75 days (up to the child's age of three years)
Option of part-time working 26 26
Number of employees who returned to work after maternity leave in the reporting year 23 2 25
Return rate after parental leave 100% 100% 100%

Circumstance and work requirements permitting, working hours are adapted to the needs and wishes of employees. Employees who are parents of first graders can take advantage of a day’s paid leave on the first school day. Employees can take unpaid leave in certain cases and in agreement with their supervisors.

Relationships Among Employees and Management, Trade Union Activities

The employees exercise their management rights based on the agreement on worker participation in the management of Zavarovalnica Triglav under the Worker Participation in Management Act. The agreement also sets out other rights and the manner of workers’ participation in management, which is both individual and collective. Two representative trade unions and the Works Council are active in the Company. The Company concluded a special agreement and cooperates well with both of them. Before adoption, any document specifying the rights and obligations of workers is submitted to both trade unions to give their opinion. The Company informs the Works Council of any changes in the Company’s operations at least 10 days prior to adopting such a decision.

Business Report

Sustainable development at the Triglav Group

Risk Management

Accounting Report

GRI GS 103-1, 103-2, 103-3 |

GRI GS 401-2, 201-3 |

GRI GS 401-3 |

GRI GS 103-1, 103-2, 103-3, 402-1, SDG 8.8

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Respecting the workers’ rights and human rights

The Group revised the Triglav Group Code in 2021, in which ethical conduct at all levels of its operations plays a key role. Among the 12 ethical principles is respect for human rights, which is based on respect for and protection of internationally recognised human rights and fundamental freedoms. The Group creates a stimulating work environment that respects and protects the dignity and integrity of employees at the workplace, regardless of any individuality or affiliation.

Insurance companies outside Slovenia also take into account local legislation when implementing the provisions of the Code. These companies have internal resolution mechanisms, and reporting of Code violations takes place within the framework of compliance. Each report and identity of the reporting person (whistleblower) are treated confidentially. The reporting person is protected from any retaliatory action and is given an opportunity to informally resolve the issue.

Discrimination and unwanted conduct at Zavarovalnica Triglav are additionally governed by the Rules on the protection of workers’ dignity at work, under which a confidant is appointed with the approval of the Works Council. The rules regulate the manner of recognising, preventing and eliminating the consequences of discrimination, sexual and other harassment and workplace mobbing. Employees can turn to the confidant or their deputy to report a suspected violation of rights, who then initiates proceedings to resolve the case, if possible, at the earliest stage. If the conflict cannot be resolved at this stage, a mediator is included in its resolution or a hearing before the competent committee is held.

In 2021, three employee reports of inadmissible conduct were received at Group level. One case involved an interference with the fundamental rights to protect dignity and/or unacceptable behaviour such as discrimination, harassment or mobbing in the workplace. The condant was involved in the consideration of two reports of alleged inadmissible conduct; one was dismissed at the request of the reporting person without formal proceedings, and in the other the condant did not find a violation of the reporting person’s dignity.

The Company incorporated its commitment to respect human rights in business operations into its business processes. With it, as the Group’s parent company, the Company committed itself to respecting human rights throughout the entire business process and to avoiding and preventing possible negative impacts on ensuring human rights.

Promoting innovation and improvements

The Ideja IN programme was updated in 2021, which encourages creativity, putting forward good ideas and proposing improvements in the Company. It is available to employees on the intranet, and several different areas are involved in reviewing ideas. A total of 27 ideas for improvement were examined in 2021.

Care for employees outside working hours

Employees have the opportunity to take part in various forms of socialising and sports activities outside working hours in most Group companies. Due to the pandemic, unfortunately, some established forms of socialising and sports activities, such as the Triglav Group Day – Our Day, sports games of financial organisations (ŠIFO) and gatherings with retired Triglav employees, did not take place. A total of 22% of employees of Group members and 44% of employees of the parent company were members of mountaineering and sports clubs.

12.4.3 Responsibility to community

The Triglav Group carries out a series of activities to reduce risks in the environment and supports activities in sports, culture, education, environment and health. The Group has close ties with the environment in which it operates through partnerships with its employees, policyholders, organisations and local communities.

The volume of generated assets distributed among various stakeholders of the Group is shown by economic value distributed. In 2021, it increased to EUR 1,281.8 million (index 109) mainly due to dividend payments and the increase in net claims incurred and other insurance expenses.

Index 2021 2020 2019 2021/2020 2020/2019
Economic value generated 1,378.8 1,274.9 1,292.4 108 99
Economic value distributed 1,281.8 1,179.2 1,245.6 109 95
- Net claims incurred and other insurance expenses 856.8 814.3 838.4 105 97
- Expenses from financial assets 27.6 36.7 21.9 75 167
- Other expenses 24.8 22.9 23.5 108 97
- Operating expenses 135.9 119.5 120.2 114 99
- Dividend payments 38.6 0.0 56.8 0 0
- Tax expense (income tax expense) 19.7 17.2 17.1 114 101
- Community investments (prevention activities, donations, sponsorships) 8.7 7.8 7.4 111 105
- Employee wages, allowances and benefits 169.7 160.7 160.3 106 100
Economic value retained 96.9 95.7 46.8 101 204

The Group’s responsibility to the community in all environments is fulfilled primarily through investments in prevention, sponsorships and donations, as well as investments in infrastructure at national and local levels, which are presented below. Their content is defined based on:

  • sponsorships and donor partnerships and participation in investments in prevention;
  • the needs identified in local environments by the Group’s companies and business units;
  • direct contact with local communities;
  • performance analyses, especially risks and claims experience, published data of specialised organisations and institutions;
  • market research and public opinion polls.

Business Report

Sustainable development at the Triglav Group

Risk Management

Accounting Report

GRI GS 103-1, 103-2, 103-3 |

GRI GS 406-1 |

GRI GS 103-1, 103-2, 103-3

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

12.4.3.1 Investment in prevention

Prevention programmes are an important social aspect of sustainable impacts of the insurance industry, as they reduce risks and are also prescribed by law. Compared to 2020, the volume of investments in prevention was higher both at Group level and in the parent company.

The bulk of funds was allocated to improving traffic, fire and health safety.

Year Triglav Group (EUR million) Zavarovalnica Triglav (EUR million)
2019 2.4 1.8
2020 2.8 2.9
2021 3.5 3.4

The share of the Triglav Group’s and Zavarovalnica Triglav’s funds for preventive activities by purpose in 2021


Environment protection

Intruder detection

Agricultural prevention

Education

Health

Fire safety

Traffic safety

40% 38% 30% 32%
2% 5% 5% 2%
5% 4% 8% 9%
11% 12%

Prevention projects

The Group pursues its mission and creates a safer future also through preventive projects and campaigns. With regard to road prevention, drivers were offered numerous opportunities to improve their safe driving skills and upgrade their knowledge of road traffic regulations; for the same purpose, the benefits of the DRAJV application, the Vozim se and Vse bo v redu portals and driver training courses were combined. With respect to fire safety, almost half of all Slovenian mountain huts and chalets were equipped with automatic fire extinguishing systems over two years; awareness of the fire risk in mountain huts was raised by conducting fire drills in the high mountain range in cooperation with many partners. The Company teamed up with many experts and specialists to promote health and prevent disease. Free consultations, workshops and training courses were held, in addition to co-financing the purchase of equipment and the operation of programmes.

A total of 190 drivers in six Slovenian towns retook their driving test with a driving instructor in 2021.

Business Report

Sustainable development at the Triglav Group

Risk Management

Accounting Report

GRI GS 103-1, 203-1, 413-1

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

High profile and comprehensive prevention projects of the Triglav Group in Slovenia in 2021 by area

Health prevention

Assistance in the event of a sudden cardiac arrest Co-financing or purchase of 25 defibrillators in local communities – 166 since 2014. Co-financing of training courses in the use of defibrillators in local communities.
Prevention and early detection of disease 37 meetings and other events on physical and mental health were held in the Triglav Lab. Special attention was devoted to the mental health of young people.
Rapid response training Co-financing of first aid education and training of first responders for healthcare institutes and municipalities.
Purchase of medical equipment Co-financing of devices such as blood glucose meters, a ventilator, ultrasound and ECG machines for healthcare institutes.

Traffic safety

Retaking the driving exam, partner AMZS (Automobile Association of Slovenia) 190 drivers in six Slovenian towns retook the driving test with a driving instructor. In the three years of implementing this campaign, more than 410 drivers, who have an average of 28 years of driving experience, took a refresher ride with a driving instructor.
The most common driver errors were presented in articles on the vozimse.si portal.
Vozimse.si – a road traffic prevention portal, partner AMZS 110,000 drivers passed the renewal road rules test, which is almost 10% of all Slovenian drivers.
The most common mistakes made by drivers of the DRAJV application were presented on the portal, and information was published that could help drivers eliminate them.
Traffic safety awareness videos, partner Atmosferci 4 videos were recorded on the following topics: myths of winter driving, anger in traffic, proper use of the left lane on the highway, motorcycle responders.

Together for Road Safety project, partners Sipronika and Zavod Vozim (I’m Driving Institute)

  • 80 speed display signs in local communities, at high-risk road sections and in the vicinity of schools and kindergartens were set up (within six years), of which 12 in 2021.
  • Under the mentorship of the Vozim Institute, students from 12 schools with displays were researching speeding and submitted proposals to the mayors of their municipalities to reduce speed in their settlements. The implementation of proposals will be monitored on an annual basis.

Together for Road Safety project, partner COPS system

  • Installation of 11 COPS@zebra systems in Slovenia at black spots with the greatest risk of traffic accidents when walking over a pedestrian crossing.

Interactive workshops for secondary school students

“I still drive but I no longer walk”, partners Zavod Vozim (I’m Driving Institute) and Sipronika

  • At 160 workshops in person or online, 9,500 young people listened to personal stories of traffic accident victims and became acquainted with the DRAJV safe driving application.
  • 300 parents learnt about the techniques of how to talk about reducing alcohol consumption among adolescents at the workshop “We need to talk about alcohol” (for parents of 15-year-olds).
  • 600 young people researched the influence of speed on impact load and braking distance at 14 specialised workshops.
  • 800 young people attended the Alcohol=Change of Life workshop.

Activities for the safety of preschool children and first graders in road traffic, partner the Slovenian Traffic Safety Agency

  • Over 21,000 first graders were equipped with yellow neckerchiefs.
  • Road safety mascot Kuža Pazi (Watch Out Doggy) visited over 47 elementary schools.

Educational charity event “Motorcyclists for Motorcyclists” partner AMZS, Center varne vožnje Vransko (Vransko Safe Driving Centre)

  • More than 1,500 motorcyclists attended accident prevention workshops over the period of seven years. In 2021, two days of free workshops for motorcyclists were organised.

Training workshop on driving with tractors and tractor trailers, partner AMZS, Vransko Safe Driving Centre

  • More than 130 tractor drivers attended the workshop on safe driving with tractors. In two years, over 200 tractor drivers were trained, many of them young tractor drivers.

Ongoing development of the DRAJV safe driving application

  • More than 62,000 users of the DRAJV application drove 190 million kilometres.
  • Overview of the monthly statistics with the most common errors and a link to the content of the Vozimse portal, which helps to eliminate errors.

Promotion of forming an emergency lane on motorways, partner Zavod Reševalni pas (Emergency Lane Institute)

  • Purchase of three cameras (ten in total) for monitoring the driving of emergency vehicles on an emergency call, which raise drivers’ awareness of the consequences of improper formation of an emergency lane. Footage of ambulances on an emergency call and their problems were shared with drivers on common communication channels.

Fire prevention Impact

Care for greater fire safety in mountain huts, partners Alpine Association of Slovenia and Fire Fighting Association of Slovenia, Bonpet

  • 33 mountain huts were equipped with automatic extinguishing ampoules and fire extinguishers that extinguish the initial fire, even if the hut is empty. In total, 85 mountain huts were equipped in two years.
  • As part of the Let’s Clean the Mountains drive, the first fire drill was carried out with partners at Dom pod Storžičem in the event of fire in a mountain hut.
  • A consultation for mountain hut caretakers was held on the topic of fire protection and the importance of appropriate insurance for mountain huts.

Purchase of fire protection equipment, partners services, associations and brigades

  • Co-financing of the purchase of protective equipment, fire-fighting equipment and fire engines as well as investments in fire stations for 90 volunteer fire brigades and associations.
  • Actively raising awareness about the dangers of lighting candles on Advent wreaths on the Everything Will Be Alright portal.

Financing of training and competitive activities of firefighters, partner Fire Fighting Association of Slovenia

  • Co-financing the implementation of the National Firefighting Competition in Celje and raising awareness of the general public on fire prevention.

Business Report

Sustainable development at the Triglav Group

Risk Management

Accounting Report

SDG 3.6

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

In the context of the traditional New Year’s prevention campaign Za boljši jutri (For a better tomorrow), 25 prevention projects were supported in Slovenian local communities. Funds were allocated to firefighters, health care, civil protection, counselling in the field of children’s mental health, institutions for users with special needs and elementary schools. Over 200 preventive projects were supported over eight years.

A total of 25 defibrillators were co-financed or bought in local communities in 2021 – amounting to 166 since 2014.

12.4.3.2 Sponsorships and donations

The management of sponsorship and donor partnerships in the Group is carried out in accordance with the established uniform guidelines. Attention is paid that their selection complies with the Company’s business guidelines and brand. The situation related to the COVID-19 pandemic eased in comparison with the previous year and partnerships once again became more active. The amounts of both sponsorships (index 116) and donations (index 117) were increased.

Funds for sponsorships of the Triglav Group and Zavarovalnica Triglav in EUR million 2019 2020
4.3 2.4
Funds for donations of the Triglav Group and Zavarovalnica Triglav in EUR thousand 2019 2020

Triglav Group Zav arov alnica T riglav

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4.4 2.5 3.8 2021
2.8 2019 2020
532.2 185.8 781.3 202.3 666.0 2021 173.3

GRI GS 201-1, 203-1

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Zavarovalnica Triglav is a sponsor of 24 top athletes in Slovenia. Žan Košir is in the photo.

Sponsorships of the Triglav Group and Zavarovalnica Triglav in 2021 by content

Sustainability projects 1%
Health 2%
Culture 0%
Education 2%
Sports 6%
Total 82%

Donations of the Triglav Group and Zavarovalnica Triglav in 2021 by content

Sustainability projects 10%
Health 9%
Culture 3%
Education 0%
Sports 85%

Sustainability

Projects

Education Humanitarian projects Health
11% 16% 18%
18% 26% 21%
48% 43%

Triglav Group Zav arov alnica T riglav

Major sponsorships and donations

Spor ts sp onsor ships and the developmen t of young athletes as well as raisin g awareness abou t the
impor tance of a h ealthy lifest yle r eceive the majorit y of sp onsorship funds. The Group is recognised as
a par tner of nati onal spo r ts asso ciati ons , international spor ts even ts and numerous spor ts clubs in its
mark e ts. In 2021, its donor ac tivitie s were streng thened and the largest share of funds was allocate d to
health care and hum anitarian p roje ct s.

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Sustainable development at the Triglav Group

Risk Management

Accounting Report


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Some major sponsorships of the Triglav Group in 2021

Country Sports sponsorship Culture Education and training
Slovenia • Partner of the Ski Association of Slovenia • Golden partner of national teams in biathlon and Nordic skiing • General sponsor of the FIS Ski Flying World Championship in Planica • Sponsor of the Ski Jumping World Cup Ladies in Ljubno ob Savinji • Sponsor of the Biathlon World Cup in Pokljuka • Sponsor of the Sports Federation for the disabled of Slovenia • Golden partner of the Football Association of Slovenia • Sponsor of the Tennis Association of Slovenia • Golden sponsor of the Table Tennis Association of Slovenia • Sponsor of the Gymnastic Federation of Slovenia • Sponsor of the Canoe Federation of Slovenia • General partner of the climbing event Triglav The Rock Ljubljana • Partner of the Odbito na Ljubljanici event • Sponsor of top athletes: Peter, Domen and Cene Prevc, Anamarija Lampič, Janez Lampič, Ela Nala and Tara Katarina Milić, Kaja Juvan, Domen Škoc, Janja Garnbret, Timotej Lampe Ignjić, Nataša Robnik, Miha Dovžan, Vid Vrhovnik, Aljaž Sladič, Nika Radišić, Špela Rogelj

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Sustainable development at the Triglav Group

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Accounting Report

Support and Sponsorships

Nika Križnar, Rok Marguč, Klemen Bauer, Jakov Fak, Katja Pogačar, Žan Košir and Jan Pancar.

  • A series of concerts of Music of the World in Cankarjev dom
  • Kinodvor
  • Ljubljana Puppet Theatre
  • Slovene Writers’ Association
  • Ljubljana Festival
  • Ljubljana Castle
  • Lent Festival
  • National Museum of Slovenia
  • Arsana Festival
  • Beletrina
  • Modern Gallery
  • BBDO Festival RUTA
  • Mountain Rescue Association of Slovenia: Staying Safe in the Mountains
  • Managers’ Association of Slovenia
  • Slovenian Society for Dog Assisted Therapy Tačke Pomagačke (Helping Little Paws)
  • Maritime Law Association
  • American Chamber of Commerce in Slovenia (AmCham Slovenia)

Croatia

  • Croatian Basketball Association
  • Croatia Open Umag
  • Inter Zaprešić Football Club
  • Adriatic Water Polo League
  • Wine of Dalmatia Association
  • Croatian Mountain Rescue Service

Montenegro

  • Budućnost Basketball Club
  • Budućnost Female Handball Club
  • Montenegro Olympic Committee
  • Water Polo and Swimming Federation of Montenegro
  • Adriatic Water Polo League
  • Podgorica Basketball Club
  • Budva Theatre Festival
  • Art 365

North Macedonia

  • Vardar Handball Club
  • Vardar Female Handball Club
  • Alkaloid Chess Club
  • Support of rally driver Igor Stefanovski
  • Support of young tennis player Aleksandra Simeva
  • Handball Federation of North Macedonia
  • Support of the Youth League of the Basketball Federation of North Macedonia
  • Tikveš Young Wine Festival
  • Vrhbosna Sarajevo Elementary School

Bosnia and Herzegovina

  • Female Play Off Sarajevo Basketball Club
  • Sarajevo Ski Club
  • Borac Football Club
  • Gradina Herceg Volleyball Club
  • Železničar Football Club
  • Čelik Football Club
  • Support to Spars 05 Basketball Club
  • Forum Sarajevo
  • Skopje Scout Club

Serbia

  • General sponsor of the Basketball Federation of Serbia and the Serbian male national team
  • Judo Federation of Serbia
  • Borac Basketball Club
  • Vojvodina Basketball Club
  • Golf Association of Vojvodina
  • Adriatic Water Polo League
  • Support for the judoka Nemanja Majdov
  • Manasija Knights Festival
  • Municipality of Zemun

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Humanitarian activities of the Triglav Group members

Donation recipient Purpose of aid
Lajka, society for the protection of and assistance to animals in distress, Slovenia Assistance to animals in distress
From Children to Children Society, Slovenia Co-financing of activities for children with special needs
Association of Patients with Blood Diseases, Slovenia Support for the rehabilitation programme
General hospitals of Ptuj, Murska Sobota, Jesenice and Izola, Slovenia Co-financing of necessary equipment (Triglav Run)
Happy Feet Society, Slovenia Family Assistance Project
Neurotrust, a neurorehabilitation institution, Slovenia Let’s ride together drive
Tone Okrogar Primary School Zagorje, Municipality of Hrastnik, KS Kapca, Miklavžev zavod Murska Sobota and Vesna – Rateče d.o.o., Slovenia Co-financing the renovation of children’s playgrounds (the renovation of 53 children’s playgrounds was co-financed from 2012 to 2021)

Young Hopes 2021

Business Report

Sustainable development at the Triglav Group

Risk Management

Accounting Report

ZPM Slovenija Ljubljana na Moste – Polje, Slovenia • Support for various programmes

Kinodvor and the Paediatric Clinic, Slovenia • Enabling children at the hospital to watch a movie and socialising with the Watch Out Doggy mascot

Cystic Fibrosis Association, North Macedonia • Support for the rehabilitation programme

Dragiša Mišović Clinical Centre, Serbia • Purchase of hospital equipment

World Vision, Bosnia and Herzegovina • Financial support to World Vision BiH organisation

Everything Will Be Alright Institute

The mission of Zavarovalnica Triglav’s Zavod Vse bo v redu (Everything Will Be Alright Institute) is to carry out socially responsible activities aimed at providing help and support to the socially disadvantaged and implement preventive activities. Key projects in 2021 included:

  • Support to young talents – Young Hopes project

The Young Hopes project was implemented for the ninth time in a row, providing support to talented young athletes, para-athletes and artists. The current recipients of funds, aged 16 to 19, were announced at the end of 2021. The Everything Will Be Alright Institute allocated EUR 50,000 for the development of their talents and the realisation of their goals. In nine years, 114 young hopes were supported with a total of EUR 451,000.

For all Young Hopes generations and all those closely associated with their work, the Company organised free lectures on effective communication and proper nutrition of athletes and those who are often exposed to pressure and stress.

  • Prevention activities aimed at preventing loss events

The Company supported the Alcohol-Free for 40 Days campaign for the sixth year in a row, which promotes a healthy and sober lifestyle among the general public, including drivers. By promoting recreation on moderate and responsible alcohol consumption and raising awareness of the consequences of alcohol consumption, the Company is joining the efforts for positive changes in transport and community.

Information on corporate social responsibility partnerships:

Zavarovalnica Triglav, d.d., Ljubljana

Miklošičeva cesta 19, 1000 Ljubljana

E-mail: [email protected]

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

12.4.4 Responsibility to suppliers

Procurement practices

Zavarovalnica Triglav uses a standardised software solution for procurement, which increases the transparency of procurement procedures and further reduces the operational risks of non-compliance with good business practices. Major procurement procedures are performed by the Strategic Sourcing Department which, in addition to its procurement role, performs a coordinating and communicating role between the departments in need of procurement and suppliers.

A new procurement policy for 2021–2023 was adopted in 2021. It defines the most important procurement categories and key development guidelines of procurement processes for greater cost efficiency, operational risk management and building long-term partnerships. It also ensures brand quality and compliance with the Group’s integrated strategy and code. The biggest new feature is the definition of criteria for classification in the group of key and strategic suppliers, among which are the sustainability aspects related to the requirements of the GRI GS standards. The revised purchasing strategy and new indicators are in line with the Group’s sustainable business guidelines.

Only suppliers who are, based on questionnaires, assessed each year as eligible according to the supplier compliance assessment and meet the expectations regarding sustainable business may participate in the procurement procedures. The supplier compliance assessment assesses the risks of corrupt practices, conflicts of interest and political exposure, while the business.

Sustainability assessment is used to assess respect for human rights, provision of a safe and healthy work environment for employees and other workers (at least in accordance with the applicable legislation), compliance with Slovenian legislation and international human rights documents and implementation of the requirements of environmental legislation. In this way, suppliers are assessed according to GRI standards indicators; 375 suppliers were assessed in 2021 (compared to 311 in 2020).

Locally-oriented procurement

The Company procures most materials and services on the Slovenian market; the share of suppliers outside the local market is less than 10%. The broader market trends in key procurement groups, such as IT, property management, general procurement, intellectual services, marketing, labour and general affairs, are regularly monitored. The Company seeks offers outside the local market only when it is economically feasible or there is no supplier in the market for the goods or services in demand.

The Group members also procure the majority of materials and services on their local markets. Where possible and reasonable, some of the same types of materials, raw materials and services were procured centrally and more favourable purchasing terms and conditions were achieved. All Group members adhere to the minimum standards for the Group’s procurement process.

In 2022, an optimisation project will be implemented to carry out all procedures for same type purchases of companies in Slovenia in the amount exceeding EUR 25,000 (excluding VAT) via the Strategic Sourcing Department; for this purpose, a standardised software solution will be used.

Remuneration of insurance agencies and their sales staff

The Group’s sales network is constantly being expanded with contractors, reaching 1,720 in 2021. Before signing an agreement with a new contractor, the standardised selection procedure is carried out, while the business results of existing contractors are regularly monitored and measures are taken for enhancing cooperation and improving sales.

As at the 2021 year-end, the Company cooperated with 528 contractors authorised to provide insurance agency services (roadworthiness test providers, car dealers, leasing companies, banks, travel agencies, life and non-life insurance agencies) – 450 for non-life and 78 for life insurance.

Non-life insurance agency companies are rewarded based on the following criteria: exclusivity, written premium, size of the area of operation, volume of sales of insurance products and fulfillment of planned obligations. When awarding a bonus, the Company takes into account the fulfillment of monthly targets and the renewability and growth of the insurance portfolio. The commission rate of contractors selling life insurance products depends on exclusivity, portfolio balance, client loyalty indicator and the effectiveness of maintaining the portfolio. The first agreement with a new partner is concluded for a fixed term. Before signing or renewing the agreement, a standardised review is performed. Contractors are also rewarded for exceeding the annual non-life and life insurance sales targets (volume bonus); furthermore, special additional rewarding campaigns are carried out during the year. In 2021, rewarding of contractors for remote policy underwriting was introduced.

Contractors are able to attend various training courses, workshops, and sales and motivational events, thus gaining new insurance and sales knowledge and skills, which improves client satisfaction. When entering into new agreements with agencies, priority is given to exclusive sales, as insurance distributors can offer policyholders a comprehensive range of products of the Group members.

Companies outside Slovenia cooperated with more than 1,200 contractors in 2021. In some countries, sales was promoted to natural persons through additional incentives. In Montenegro, the rules of remuneration were upgraded, placing an emphasis on the variable part of remuneration. These rules were also updated in some other companies.

In awarding a bonus, linear bonus schemes are used, which are upgraded with bonus commissions depending on the value of insurance policies, financial discipline and the claims ratio. Premium rates are universal (regardless of whether an insurance policy is new or renewed), whereas exclusive partnerships are additionally rewarded with benefits.

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Sustainable development at the Triglav Group

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Accounting Report

GRI GS 102-9, 103-1, 103-2, 103-3, 308-1, 414-1 |

GRI GS 103-1, 103-2, 103-3, 204-1 |

GRI GS 102-10

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

12.5 Governance aspects

Fair business practices

In 2021, the Triglav Group Code was revised, changing in particular the method of addressing target stakeholders. Ethical principles were expanded to the following twelve:

  • integrity and compliance,
  • conflict of interest management,
  • prevention of the restriction of competition, unfair competition and unfair business practices,
  • transparency and comprehensive communication,
  • respect for human rights,
  • responsibility to the employees,
  • a client-centric approach,
  • responsibility to the business partners and shareholders,
  • fraud management,
  • prevention of corruptive actions,
  • money laundering and terrorist financing prevention,
  • data protection and integrity.

Through the Code, the system for direct reporting of non-compliance was set up, regulated by a special internal document for dealing with internal fraud and violations of the Code. These rules

were also transferred to other Group members. Employees are regularly informed about the content of the code, which is also included in training.

1. Violations of the Triglav Group Code

In 2021, the Triglav Group dealt with two violations of the Triglav Group Code. No monetary losses directly related to the marketing and provision of information on insurance products were recorded.89

None of the covered employees were involved in investment-related investigations, consumer complaints, private civil disputes or other regulatory proceedings.90

No monetary losses directly related to legal proceedings concerning fraud, insider trading, antitrust, anticompetitive behaviour, market manipulation, abuse or other related laws or regulations of the financial industry were recorded.91

2. Insurance Fraud Management

Insurance fraud management is a condition for trusting in the insurer’s fair business practices and an integral part of cost-effective operations. To identify suspected fraud, the Company uses advanced computer solutions that quickly and reliably detect suspicious cases. Technology also provides the Company with guidelines in establishing key internal controls for fraud prevention and identification, while at the same time helps to measure the Company’s effectiveness in insurance fraud management.

Systematic training and awareness raising activities on how to identify insurance fraud, particularly with respect to underwriting and claim settlement, are carried out for all employees. In the fight against fraud, the Company actively collaborates with other insurers and competent state authorities.

With the growing scope of remote insurance processes in recent years, new forms of fraud were detected, which the Company has begun to systematically monitor, adjusting its operations accordingly.

Whistleblowing regulations are governed by the Triglav Group Code, which is supplemented by the Rules on the management of internal fraud and violations. The latter also provides a framework for ensuring the protection of the reporting person’s (whistleblower’s) identity and protection against retaliation. At least one channel for reporting violations (an online form, a hotline for reporting fraud or the email address [email protected]) is available in all insurance and financial companies of the Group. In companies that employ at least 50 people, a new internal channel is being introduced in the application for receiving reports of violations. It is public and accessible on the website www.triglav.eu, making it available to all external stakeholders. Reporting persons may report any unlawful conduct, or an attempt thereof, that is contrary to the values and principles of the Triglav Group. Each report is dealt with in accordance with a predetermined procedure; the bona fide reporting person is protected during the procedure and after its completion.

Insurance fraud was confirmed in 878 cases out of 1,517 reported cases of suspected fraud in 2021. Of these, 33 reports of suspected fraud were received from external and internal reporting persons (whistleblowers). Fraud was confirmed in 9 cases. The number of confirmed cases of suspected fraud was 15% higher than in 2020. The Group also dealt with 34 cases of suspected internal fraud. Suspicion was confirmed in 18 cases in the total value of EUR 125,527.92

3. Anti-Corruption Behaviour

In Group companies, the anti-corruption policy sets a minimum standard of behaviour in proceedings with an identified corruption risk. As a mandatory contractual provision in legal relations with its contractors, the Group adopted an anti-corruption clause, a clause on respect for human rights, prevention of conflicts of interest, and protection of personal data and business secrets. Through regular training and communication, employees are trained in fair and transparent behaviour and how to respond to any identified irregularities. Zavarovalnica Triglav’s employees attended training courses in corruption, conflict of interest management, prevention of money laundering and terrorist financing, and the Triglav Group Code for an average of 3.5 hours. No cases of corrupt practices were confirmed in the Triglav Group in 2021.

According to the Political Parties Act, Zavarovalnica Triglav may not and does not finance political parties. Such financing and other political activities are also banned by the corruption risk management policy of the Triglav Group; therefore, neither are carried out by any of its members.94

4. References

88 GRI GS 103-1, 103-2, 103-3, 102-16 |

89 SASB FN-IN-270a.1 |

90 SASB FN-AC-270a.1 |

91 SASB FN-AC-510a.1

92 GRI GS 419-1, SASB: FN-AC-510a.1, FN-AC-510a.3 |

93 GRI GS 103-1, 103-2, 103-3, 205-1, 205-2, 205-3 |

94 GRI GS 415-1

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Personal data protection

With regard to personal data protection, the Group did not have any substantiated complaints regarding violations of privacy and protection and loss of personal data in 2021. In one case, non-compliance was found in the obligation to inform an individual, which was immediately rectified. There were no material sanctions; however, one written warning was issued due to the violation of the obligation to protect personal data, which is why action was taken to eliminate the irregularities.

In 2021, Zavarovalnica Triglav held several employee education and training courses on personal data protection – one training hour per employee on average. The internal control of personal data protection and the level of informing of individuals about the processing of their personal data were upgraded. Uniform rules for personal data processing and protection continued to be implemented within the Group; they are based on common minimum standards for personal data protection. Special attention is paid to personal data protection and employees participate in regular training on personal data protection.

Protection of competition

The Group follows the rules of consumer protection and competition and good business practices.

in its operations, product development and marketing. The protected interests of its competitors are respected and care is taken that the supplier selection procedures are transparent and comply with fair competition rules. By adopting the Handbook for Consumer and Competition Protection, the rules of behaviour to competitors were expanded, with special emphasis being on respecting the principles of fair competition. This is regularly communicated to employees. The Company was not informed of any proceedings due to non-compliance with competition protection rules that might have been initiated against any Group company in 2021.

Commitments to external initiatives and membership in associations

The Group companies participate in various initiatives and associations that promote ethical conduct and sustainable business. The main standard of professional business practices is implemented in the context of the Insurance Code of the Slovenian Insurance Association and other industry codes. The Company takes part in the activities of the American Chamber of Commerce, especially in the Ethics and Transparency Committee. As one of the first Slovenian companies, it committed itself to respecting the Declaration on Fair Business Practices. By joining Transparency International Slovenia, the Company additionally committed itself to developing an anti-corruption culture, and by signing the Commitment to Respect Human Rights in Business, it supported the implementation of the National Action Plan of the Republic of Slovenia for Respect for Human Rights in the Economy. The subsidiaries carry out the parent company’s commitments or directly adopt similar commitments and initiatives.

The Company is an active member of the Slovenian Insurance Association and its committees, the Chamber of Commerce and Industry of Slovenia and other local and interest chambers. The Company’s representatives are active in the following professional associations: the Slovenian Directors’ Association, the Managers’ Association of Slovenia, the Association of Employers of Slovenia, the European Institute of Compliance and Ethics, the Slovenian Association of Actuaries and the Institute of Internal Auditors – IIA Slovenia. Furthermore, representatives of the Company are members of many international industry and professional associations for finance, actuaries and compliance; furthermore, as its members, they attend the Business Integrity and Transparency Forum of Transparency International Slovenia. Subsidiaries are members of industry and professional associations in individual countries where they operate.

Adjustment to regulatory changes

Developments and changes in legislation are regularly monitored and included in the planning and implementation of operations. In 2021, the focus was on developing the most uniform practices in personal data protection and protection of privacy in electronic communications, related in particular to the transition to remote business. The following regulations were implemented: an amendment to the law governing companies, a directive governing the protection of whistleblowers and the guidelines of the European Insurance and Occupational Pensions Authority (EIOPA) on outsourcing to cloud service providers. The Company continued the harmonisation with the Business Report Sustainable development at the Triglav Group Risk Management Accounting Report.

GRI GS 103-1, 103-2, 103-3, 412-2, SDG 16 | GRI GS 419-1, 418-1 | GRI GS 103-1, 103-2, 103-3, 206-1 | GRI GS 102-12, 102-13

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

regulation on sustainability – related disclosures in the financial services sector, monitored the implementation of the EU Taxonomy and continued to implement the adopted Triglav Group’s commitment to sustainability, which was upgraded with the Group’s strategic ambitions relating to sustainable development (ESG).

The Group companies comply with legislative requirements, they are constantly adapting to changes and are actively involved in regulatory procedures. In countries where EU law does not apply, all Group companies comply with the minimum standards set by the parent company.

The Company’s operations were adjusted to legal changes relating to supplemental voluntary pension insurance (SVPI) and obtained approvals for changes to pension schemes, management rules and investment policies for guarantee funds.

In the framework of a special working group, the definitions of the target market for more complex products were thoroughly reviewed in line with the EIOPA’s guidelines on product review, the Policy on Insurance Product Governance and Oversight, and the EIOPA’s and the ISA’s positions regarding COVID-19 mitigation measures. For most insurance products, the target market was revised in the part that defines the purpose of an insurance product and the assumption of investment risks.

Furthermore, the Company addressed compliance with regulations relating to sustainability and amended the products in compliance with Regulation (EU) 2020/852 (Articles 6 and 7).

Government grants and other forms of government assistance

99

The Triglav Group received EUR 2.7 million in grants and other forms of government assistance in 2021, of which Zavarovalnica Triglav received EUR 2.5 million. The largest share of government grants in the Group, 83.3%, was accounted for by reimbursements of labour costs by the state. The support received in individual countries in which the Group operates so as to curb the COVID-19 epidemic accounted for 7.2%, while incentives for employing specific categories of workers accounted for 7.9%. The share of funds obtained in public tenders for co-financing traineeships from the Cohesion Fund was 1.1%. See Section 5.4 of the Accounting Report for more information on government grants.

Business Report

Sustainable development at the Triglav Group

Risk Management

Accounting Report

GRI GS 201-4

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Report

Information on the Triglav Group as at 31 December 2021

Risk Management

Accounting Report

Information on the Triglav Group as at 31 December 2021

Zavarovalnica Triglav d.d.

Address: Miklošičeva cesta 19, 1000 Ljubljana, Slovenia

Phone: ++ 386 (1) 474 72 00

Fax: ++ 386 (1) 432 63 02

Email: [email protected]

Web site: www.triglav.si, www.triglav.eu

Pozavarovalnica Triglav d.d.

Address: Miklošičeva cesta 19, 1000 Ljubljana, Slovenia

Phone: ++ 386 (1) 474 79 00

Fax: ++ 386 (1) 433 14 19

Email: [email protected]

Web site: www.triglavre.si

Activity: Reinsurance

Equity stake of Zavarovalnica Triglav/the Triglav Group: 100.00%/100.00%
Share of voting rights of Zavarovalnica Triglav/the Triglav Group: 100.00%/100.00%
Nominal value of equity stake held by Zavarovalnica Triglav/the Triglav Group: EUR 4,950,000/EUR 4,950,000

Triglav, pokojninska družba d.d.

Address: Dunajska cesta 22, 1000 Ljubljana, Slovenia

Phone: ++ 386 (1) 47 00 840, 080 80 87

Fax: ++ 386 (1) 47 00 853

Email: [email protected]

Web site: www.triglavpokojnine.si

Activity: Pension funds

Equity stake of Zavarovalnica Triglav/the Triglav Group: 100.00%/100.00%
Share of voting rights of Zavarovalnica Triglav/the Triglav Group: 100.00%/100.00%
Nominal value of equity stake held by Zavarovalnica Triglav/the Triglav Group: EUR 6,750,764/EUR 6,750,764

Triglav Osiguranje d.d., Zagreb

Address: Antuna Heinza 4, 10000 Zagreb, Croatia

Phone: ++ 385 (1) 563 27 77

Fax: ++ 385 (1) 563 27 99

Email: [email protected]

Web site: www.triglav.hr

Activity: Insurance

Equity stake of Zavarovalnica Triglav/the Triglav Group: - /100.00%
Share of voting rights of Zavarovalnica Triglav/the Triglav Group: - /100.00%
Nominal value of equity stake held by Zavarovalnica Triglav/the Triglav Group: - /EUR 28,073,249

Lovćen Osiguranje a.d., Podgorica

Address: Ulica Slobode 13a, 81000 Podgorica, Montenegro

Phone: ++ 382 (20) 404 404

Fax: ++ 382 (20) 665 281

Email: [email protected]

Web site: www.lo.co.me

Activity: Insurance

Equity stake of Zavarovalnica Triglav/the Triglav Group: - /99.07%
Share of voting rights of Zavarovalnica Triglav/the Triglav Group: - /99.07%
Nominal value of equity stake held by Zavarovalnica Triglav/the Triglav Group: - /EUR 10,362,648

Triglav, Zdravstvena zavarovalnica d.d.

Address: Pristaniška ulica 10, 6000 Koper, Slovenia

Phone: ++ 386 (5) 662 20 00, 080 26 64

Fax: ++ 386 (5) 662 20 02

Email: [email protected]

Web site: www.triglavzdravje.si

Activity: Insurance

Equity stake of Zavarovalnica Triglav/the Triglav Group: 100.00%/100.00%
Share of voting rights of Zavarovalnica Triglav/the Triglav Group: 100.00%/100.00%
Nominal value of equity stake held by Zavarovalnica Triglav/the Triglav Group: EUR 25,822,144/EUR 25,822,144

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Business Report

Information on the Triglav Group as at 31 December 2021

Risk Management

Accounting Report

Lovćen životna osiguranja a.d., Podgorica

Address: Ulica Marka Miljanova 29/III, 81000 Podgorica, Montenegro

Phone: ++ 382 (20) 231 882

Fax: ++ 382 (20) 231 881

Email: [email protected]

Website: www.lovcenzivot.me

Activity: Insurance

Equity stake of Zavarovalnica Triglav/the Triglav Group: - /99.07%

Share of voting rights of Zavarovalnica Triglav/the Triglav Group: - /99.07%

Nominal value of equity stake held by Zavarovalnica Triglav / the Triglav Group

  • /EUR 2,972,100

Triglav Osiguranje d.d., Sarajevo

Address: Dolina 8, 71000 Sarajevo, Bosnia and Herzegovina

Phone: ++ 387 (33) 252 110

Fax: ++ 387 (33) 252 179

Email: [email protected]

Web site: www.triglav.ba

Activity: Insurance

Equity stake of Zavarovalnica Triglav/the Triglav Group: - /97.78%

Share of voting rights of Zavarovalnica Triglav / the Triglav Group: - /98.87%

Nominal value of equity stake held by Zavarovalnica Triglav / the Triglav Group: - /EUR 10,620,215

Triglav Osiguranje a.d., Banja Luka

Address: Ulica Prvog krajiškog korpusa broj 29, 78000 Banja Luka, Bosnia and Herzegovina

Phone: ++ 387 (51) 215 262

Fax: ++ 387 (51) 215 262

Email: [email protected]

Web site: www.triglavrs.ba

Activity: Insurance

Equity stake of Zavarovalnica Triglav/the Triglav Group: - /100.00%

Share of voting rights of Zavarovalnica Triglav / the Triglav Group: - /100.00%

Nominal value of equity stake held by Zavarovalnica Triglav / the Triglav Group: - /EUR 3,868,150

Triglav Osiguranje a.d., Beograd

Address: Milutina Milankovića 7a, 11070 Novi Beograd, Serbia

Phone: ++ 381 (11) 330 51 00

Fax: ++ 381 (11) 312 24 20

Email: [email protected]

Web site: www.triglav.rs

Activity: Insurance

Equity stake of Zavarovalnica Triglav/the Triglav Group: - /100%

Share of voting rights of Zavarovalnica Triglav / the Triglav Group: - /100%

Nominal value of equity stake held by Zavarovalnica Triglav / the Triglav Group: - /EUR 14,556,702

Triglav Osiguranje a.d., Skopje

Address: Bulevar 8-mi Septemvri br. 16, 1000 Skopje, North Macedonia

Phone: ++ 389 (2) 510 22 22

Fax: ++ 389 (2) 510 22 97

Email: [email protected]

Web site: www.triglav.mk

Activity: Insurance

Equity stake of Zavarovalnica Triglav/the Triglav Group: - /81.32%

Share of voting rights of Zavarovalnica Triglav / the Triglav Group: - /81.32%

Nominal value of equity stake held by Zavarovalnica Triglav / the Triglav Group: - /EUR 2,446,451

Triglav Osiguranje Život a.d., Skopje

Address: Bulevar 8-mi Septemvri br. 16, 1000 Skopje, North Macedonia

Phone: ++ 389 (2) 510 22 01

Fax: ++ 389 (2) 510 22 97

Email: [email protected]

Web site: www.triglavzivot.mk

Activity: Insurance

Equity stake of Zavarovalnica Triglav/the Triglav Group: - /96.26%

Share of voting rights of Zavarovalnica Triglav / the Triglav Group: - /96.26%

Nominal value of equity stake held by Zavarovalnica Triglav / the Triglav Group: - /EUR 4,815,486

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Asset management

Other Business Report

Information on the Triglav Group as at 31 December 2021

Risk Management

Accounting Report

Triglav Skladi d.o.o.

Address: Slovenska cesta 54, 1000 Ljubljana, Slovenia

Phone: ++ 386 (1) 300 73 00

Fax: ++ 386 (1) 300 73 50

Email: [email protected]

Web site: www.triglavskladi.si

Activity: Mutual fund management

Equity Stake of Zavarov Alnica Triglav / the Triglav Group

Equity stake of Zavarov Alnica Triglav / the Triglav Group: 100.00% / 100.00%
Share of voting rights of Zavarov Alnica Triglav / the Triglav Group: 100.00% / 100.00%
Nominal value of equity stake held by Zavarov Alnica Triglav / the Triglav Group: EUR 563,345 / EUR 563,345

Triglav, Uprav ljanje nepremičnin d.o.o.

Address: Dunajska cesta 22, 1000 Ljubljana, Slovenia
Phone: ++ 386 (1) 47 44 440
Fax: ++ 386 (1) 23 17 785
Email: info\@triglav-upravljanje.si, info-nep\@triglav.si
Web site: www.triglav-upravljanje.si
Activity: Asset management

Equity Stake of Zavarov Alnica Triglav / the Triglav Group

Equity stake of Zavarov Alnica Triglav / the Triglav Group: 100.00% / 100.00%
Share of voting rights of Zavarov Alnica Triglav / the Triglav Group: 100.00% / 100.00%
Nominal value of equity stake held by Zavarov Alnica Triglav / the Triglav Group: EUR 3,160,113 / EUR 3,160,113

Triglav, upravljanje naložb in svetovanje d.o.o.

Address: Dunajska cesta 22, 1000 Ljubljana, Slovenia
Phone: ++ 386 51 317 019, 82 007 348
Email: info\@trigal.com
Web site: www.trigal.com
Activity: Management of financial funds

Equity Stake of Zavarov Alnica Triglav / the Triglav Group

Equity stake of Zavarov Alnica Triglav / the Triglav Group: 49.90% / 49.90%
Share of voting rights of Zavarov Alnica Triglav / the Triglav Group: 49.90% / 49.90%
Nominal value of equity stake held by Zavarov Alnica Triglav / the Triglav Group: EUR 7,331,308 / EUR 7,331,308

Triglav penzisko društvo a.d., Skopje

Address: Bulevar 8-mi Septemvri br. 18, 1000 Skopje, North Macedonia
Phone: ++ 389 (2) 510 21 90
Fax: ++ 389 (2) 510 28 81
Email: info\@triglavpenzisko.mk
Web site: www.triglavpenzisko.mk
Activity: Pension funds

Equity Stake of Zavarov Alnica Triglav / the Triglav Group

Equity stake of Zavarov Alnica Triglav / the Triglav Group: 100.00% / 100.00%
Share of voting rights of Zavarov Alnica Triglav / the Triglav Group: 100.00% / 100.00%
Nominal value of equity stake held by Zavarov Alnica Triglav / the Triglav Group: EUR 3,000,000 / EUR 3,000,000

Triglav INT, holdingška družba d.o.o.

Address: Dunajska cesta 22, 1000 Ljubljana, Slovenia
Phone: ++ 386 (1) 430 95 34
Email: triglavint\@triglav-int.si
Web site: www.triglav-int.si
Activity: Holding company

Equity Stake of Zavarov Alnica Triglav / the Triglav Group

Equity stake of Zavarov Alnica Triglav / the Triglav Group: 100.00% / 100.00%
Share of voting rights of Zavarov Alnica Triglav / the Triglav Group: 100.00% / 100.00%
Nominal value of equity stake held by Zavarov Alnica Triglav / the Triglav Group: EUR 77,180,734 / EUR 77,180,734

Triglav svetovanje, zavarovalno zastopanje d.o.o.

Address: Ljubljanska cesta 86, 1230 Domžale, Slovenia
Phone: ++ 386 (1) 724 66 50
Email: info\@triglav-svetovanje.si
Web site: www.triglav-svetovanje.si
Activity: Insurance agency activities

Equity Stake of Zavarov Alnica Triglav / the Triglav Group

Equity stake of Zavarov Alnica Triglav / the Triglav Group: 100.00% / 100.00%
Share of voting rights of Zavarov Alnica Triglav / the Triglav Group: 100.00% / 100.00%
Nominal value of equity stake held by Zavarov Alnica Triglav / the Triglav Group: EUR 8,763 / EUR 8,763

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Business Report

Information on the Triglav Group as at 31 December 2021

Risk Management

Accounting Report

Triglav Savetovanje, društvo za zastupanje u aktivnostima osiguranja d.o.o., Belgrade

Address: Zelengorska 1g, 11070 Belgrade, Serbia

Phone: ++ 381 (1) 165 58 493

Email: [email protected]

Web site: www.triglav-savetovanje.rs

Activity: Insurance agency activities

Equity stake of Zavarovalnica Triglav/the Triglav Group: -/100%

Share of voting rights of Zavarovalnica Triglav/the Triglav Group: -/100%

Nominal value of equity stake held by Zavarovalnica Triglav/the Triglav Group: -/EUR 30,178

Triglav A v toser vis d.o.o.

Address: Verovškova 60b, 1000 Ljubljana, Slovenia

Phone: ++ 386 (1) 580 68 80

Fax: ++ 386 (1) 580 68 75

Email: [email protected]

Web site: www.triglav-avtoservis.si

Activity: Maintenance and repair of motor vehicle

Equity stake of Zavarovalnica Triglav/the Triglav Group: 100.00%/100.00%

Share of voting rights of Zavarovalnica Triglav/the Triglav Group: 100.00%/100.00%

Nominal value of equity stake held by Zavarovalnica Triglav/the Triglav Group: EUR 43,663/EUR 43,663

Diagnostični center Bled d.o.o.

Address: Pod skalo 4, 4260 Bled, Slovenija

Phone: ++ 386 (4) 579 80 00

Email: [email protected]

Web site: www.dc-bled.si

Activity: Hospital activities

Equity stake of Zavarovalnica Triglav/the Triglav Group: 50.00%/50.00%

Share of voting rights of Zavarovalnica Triglav/the Triglav Group: 50.00%/50.00%

Nominal value of equity stake held by Zavarovalnica Triglav/the Triglav Group: EUR 189,562/EUR 189,562

Vse bo v redu, zavod Zavarovalnice Triglav za družbeno odgovorne aktivnosti

Address: Miklošičeva cesta 19, 1000 Ljubljana, Slovenia

Phone: ++ 386 (1) 47 47 518

Fax: ++ 386 (1) 47 47 159

Email: [email protected]

Web site: www.vsebovredu.si

Activity: Humanitarian and charity activities

Equity stake of Zavarovalnica Triglav/the Triglav Group: 100.00%/100.00%

Share of voting rights of Zavarovalnica Triglav/the Triglav Group: 100.00%/100.00%

Initial contribution of Zavarovalnica Triglav/the Triglav Group: EUR 100,000/EUR 100,000

Triglav Savjetovanje, društvo za zastupanje u osiguranju d.o.o., Sarajevo

Address: Dolina br. 8, 71000 Sarajevo, Bosnia and Herzegovina

Phone: ++ 387 (3) 361 81 06

Fax: ++ 387 (3) 361 82 95

Email: [email protected]

Web site: www.triglav-savjetovanje.ba

Activity: Insurance agency activities

Equity stake of Zavarovalnica Triglav/the Triglav Group: -/100%

Share of voting rights of Zavarovalnica Triglav/the Triglav Group: -/100%

Nominal value of equity stake held by Zavarovalnica Triglav/the Triglav Group: -/EUR 153,388

Triglav Savjetovanje, društvo za zastupanje u osiguranju d.o.o., Zagreb

Address: Sarajevska cesta 60, 10000 Zagreb, Croatia

Phone: ++ 385 (1) 344 41 22

Email: [email protected]

Web site: www.triglav-savjetovanje.hr

Activity: Insurance agency activities

Equity stake of Zavarovalnica Triglav/the Triglav Group: -/100.00%

Share of voting rights of Zavarovalnica Triglav/the Triglav Group: -/100%

Nominal value of equity stake held by Zavarovalnica Triglav/the Triglav Group: -/EUR 790,000

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Business Report

14. Business network of the Triglav Group

The Triglav Group is expanding its business network in the Adria region and its sales, after-sales and assistance services, which are provided in increasingly hybrid forms.

The Triglav Group’s business network includes over 1,720 insurance agencies, brokers and banks. Almost 73% of its outsourcers operate in markets outside Slovenia.

The Group’s well-developed business network is constantly upgraded. Business digitalisation enables the Group to complement the multi-

Channel approach and hybrid forms of business with the traditional method of selling insurance and financial services. In this way, it adapts to the increasingly dynamic client needs. In 2021 the Group strengthened its advantages by entering into more strategic partnerships and increasing the number of contract sales partners and the scope of online assistance.

The Group’s insurance sales network is composed of insurance agents, sales clerks and own points of sale. In 2021, the external sales network in Slovenia comprised 528 outsourcers registered for insurance agency activities – 450 in non-life insurance and 78 in life insurance. The Group also cooperates with roadworthiness test providers, car dealers, leasing companies, banks and travel agencies with great success. In markets outside Slovenia, the Group cooperates with more than 1,200 insurance agencies, with most partnerships being entered into in Serbia, particularly with vehicle inspection providers.

See Section 12.4.4 Responsibility to suppliers, Remuneration of insurance agencies and their sales staff for more information.

The number of outsourcers and communication channels was again increased to effectively settle claims, also by using a multi-channel approach. Clients have access to insurance services also via call centres, where they receive the necessary information; furthermore, clients may take out insurance, report a claim and request assistance services via the telephone or online.

Due to the epidemic, the use of digital channels was promoted. The number of online service users increased significantly. See Section 11 Development and sales activities for more information.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Triglav Osiguranje a.d., Skopje – registered office

Branch offices:

  • Skopje
  • Bitola
  • Ohrid
  • Gostivar
  • Tetovo
  • Kumanovo
  • Veles
  • Gevgelija
  • Prilep
  • Kićevo
  • Radoviš
  • Kočani
  • Štip
  • Kavadarci
  • Strumica
  • Struga

14.1 Insurance

Zavarovalnica Triglav d.d., Ljubljana, Head quarters – registered office

Regional units:

  • Celje
  • Koper
  • Kranj
  • Krško
  • Ljubljana
  • Maribor
  • Murska Sobota
  • Nova Gorica
  • Novo mesto
  • Postojna
  • Slovenj Gradec
  • Trbovlje

Pozavarovalnica Triglav Re d.d., Ljubljana – registered office

Triglav Zdravstvena zavarovalnica d.d., Koper – registered office

The insurance company has agencies set up in all 12 regional units of Zavarovalnica Triglav and a health information office at its registered office.

14.2 Asset management

Triglav Sklad d.o.o., Ljubljana – registered office

Triglav, Upravljanje nepremičnin d.o.o., Ljubljana – registered office

Triglav, upravljanje naložb in svetovalne storitve d.o.o., Ljubljana – registered office

Triglav penzisko društvo a.d., Skopje – registered office

14.3 Other

Triglav INT, holdingška družba d.o.o., Ljubljana – registered office

Triglav Svetovanje, zavarovalno zastopanje d.o.o., Domžale – registered office

Triglav Svetovanje d.o.o., Zagreb – registered office

Triglav Svetovanje d.o.o., Belgrade – registered office

Triglav Svetovanje d.o.o., Sarajevo – registered office

Triglav Avtoservis d.o.o., Ljubljana – registered office

Diagnostični center Bled d.o.o., Bled – registered office

Branch offices:

Triglav Osiguranje d.d., Zagreb – registered office

  • Zagreb
  • Čakovec
  • Varaždin
  • Koprivnica
  • Osijek
  • Rijeka
  • Pula
  • Split

Lovćen Osiguranje a.d., Podgorica – registered office

  • Podgorica
  • Nikšić
  • Berane
  • Pljevlja
  • Bijelo Polje
  • Kotor
  • Bar
  • Budva

Triglav Osiguranje d.d., Sarajevo – registered office

  • Sarajevo
  • Bihać
  • Ključ
  • Tuzla
  • Mostar
  • Zenica
  • Travnik
  • Goražde
  • Banja Luka
  • Ljubuški
  • Kiseljak

Business Report

Business network of the Triglav Group

Risk Management

Accounting Report

Locations

  • Jelah – Tešanj
  • Čitluk
  • Široki Brijeg
  • Novi Travnik
  • Teočak
  • Breza
  • Gračanica
  • Novi Grad – Autocentar
  • Kakanj
  • Konjic
  • Posušje
  • Livno
  • Čapljina
  • Tomislavgrad

Triglav Osiguranje a.d.o., Banja Luka – registered office

Regional offices:

  • Banja Luka
  • Doboj
  • Prijedor
  • Gradiška
  • Istočno Sarajevo
  • Bijeljina

Triglav Osiguranje a.d.o., Belgrade – registered office

Branch offices:

  • Belgrade
  • Novi Sad
  • Kruševac
  • Niš
  • Valjevo
  • Kikinda
  • Subotica
  • Šabac
  • Kragujevac
  • Čačak
  • Jagodina
  • Vranje
  • Vršac
  • Novi Pazar
  • Užice
  • Zrenjanin

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Business Report

Performance indicators of Zavarovalnica Triglav

Risk Management

Accounting Report

15. Performance indicators of Zavarovalnica Triglav

Gross written premium for the current year* Gross written premium for the preceding year in EUR Gross written premium Index
No. 2021 2020 2019 2021/2020 2020/2019
1 Accident insurance 25,235,448 25,696,568 26,948,216 98 95
2 Health insurance 787,154 926,557 728,634 85 127
3 Land motor vehicle insurance 129,298,413 127,536,359 124,555,113 101 102

4 Railway insurance

4,614,328 4,175,198 3,154,574 111 132

5 Aircraf t insurance

3,683,029 2,390,519 1,928,948 154 124

6 Marine insurance

7,689,364 994,760 308,649 773 322

7 Good in transit insurance

6,858,896 5,321,053 4,724,407 129 113

8 Fire and natural disaster insurance

60,796,633 58,291,995 56,134,878 104 104

9 Other damage to property insurance

165,026,243 130,253,821 115,060,305 127 113

10 Motor TPL insurance

109,621,258 106,754,958 102,352,357 103 104

11 Aircraf t liability insurance

2,779,402 1,693,326 1,988,419 164 85

12 Marine liability insurance

1,390,962 950,911 811,322 146 117

13 General liability insurance

42,719,369 38,619,888 39,134,047 111 99

14 Credit insurance

21,883,872 19,137,654 22,962,440 114 83

15 Suretyship insurance

3,600,839 2,775,316 2,414,586 130 115

16 Miscellaneous financial loss insurance

2,948,793 2,574,281 2,807,251 115 92

17 Legal expenses insurance

595,434 641,309 700,475 93 92

18 Travel assistance insurance

16,480,055 16,052,704 15,513,341 103 103

19 Total non-life insurance (No . 1-18)

606,009,493 544,787,178 522,227,961 111 104

20 Life insurance

79,238,943 79,466,230 82,300,599 100 97

21 Wedding insurance or birth insurance

- - - - -

22 Unit-linked life insurance

88,785,604 76,121,938 79,947,507 117 95

23 Tontine

- - - - -

24 Capital redemption insurance

20,316,064 18,880,523 17,655,904 108 107

25 Income protection insurance due to accident or illness

- - - - -

26 Total life insurance (No . 20-25)

188,340,610 - 174,468,691 179,904,010 108 97

27 Total (No. 19+26)

794,350,103 - 719,255,868 702,131,971 - 110 102

15.1 Growth of gross written premium (index)


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

No. Accident insurance Health insurance Land motor vehicle insurance Railway insurance Aircraf t insurance Marine insurance Good in transit insurance Fire and natural disaster insurance Other damage to property insurance Motor TPL insurance Aircraf t liability insurance Marine liability insurance
1 24,111,394 403,141 118,746,789 3,179,050 512,084 4,049,207 4,377,329 36,435,356 70,839,126 95,758,179 274,980 1,204,425
2 24,663,008 524,519 117,426,679 3,341,775 152,316 532,087 2,964,486 36,264,515 65,409,914 95,717,270 136,593 816,484
3 25,235,448 787,154 129,298,413 4,614,328 3,683,029 7,689,364 6,858,896 60,796,633 165,026,243 109,621,258 2,779,402 1,390,962
4 96 51 92 69 14 53 64 60 43 87 10 87
5 96 57 92 80 6 53 56 62 50 90 8 86

General liability insurance

13 General liability insurance 26,327,195 26,974,734 42,719,369 38,619,888 62 70
14 Credit insurance 15,642,754 14,731,626 21,883,872 19,137,654 71 77
15 Suretyship insurance 1,697,484 1,359,310 3,600,839 2,775,316 47 49
16 Miscellaneous financial loss insurance -738,912 871,524 2,948,793 2,574,281 - 34
17 Legal expenses insurance 479,720 498,143 595,434 641,309 81 78
18 Travel assistance insurance 15,565,586 15,265,369 16,480,055 16,052,704 94 95
19 Total non-life insurance (No. 1-18) 418,864,887 407,650,352 606,009,493 544,787,178 69 75
20 Life insurance 78,448,515 78,689,871 79,238,943 79,466,230 99 99
21 Wedding insurance or birth insurance - - - - -
22 Unit-linked life insurance 88,750,889 76,100,918 88,785,604 76,121,938 100 100
23 Tontine - - - - -
24 Capital redemption insurance 20,316,064 18,880,523 20,316,064 18,880,523 100 100
25 Income protection insurance due to accident or illness - - - - -
26 Total life insurance (No. 20-25) 187,515,467 173,671,311 188,340,610 174,468,691 100 100
27 Total (No. 19+26) 606,380,354 581,321,663 794,350,103 719,255,868 76 81

15.2 Net written premium as % of gross written premium

Business Report Performance indicators of Zav arov alnica Triglav Risk Management Accounting Report


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

No. Gross claims paid for the current year* Gross claims paid for the preceding year in EUR Gross claims paid Index 2021/2020 2020/2019
1 Accident insurance 11,341,654 9,908,838 12,153,879 114 82
2 Health insurance 224,251 415,865 243,561 54 171
3 Land motor vehicle insurance 73,547,686 75,806,644 79,970,757 97 95
4 Railway insurance 1,351,160 623,235 1,000,537 217 62
5 Aircraf t insurance 427,733 44,785 11,954 955 375
6 Marine insurance 462,437 -12,306 91,682 - -
7 Good in transit insurance 1,330,731 1,511,975 1,395,610 88 108
8 Fire and natural disaster insurance 18,508,455 19,974,929 19,721,686 93 101
9 Other damage to property insurance 41,729,984 43,758,137 44,513,081 95 98
10 Motor TPL insurance 60,644,632 61,408,263 61,356,582 99 100
11 Aircraf t liability insurance 4,171 23,398 17,028 18 137
12 Marine liability insurance 244,093 298,968 13,980 82 2,139
13 General liability insurance 9,130,723 14,547,830 13,579,671 63 107
14 Credit insurance 9,691,229 12,026,300 11,404,559 81 105

15.3 Movements in gross claims paid (index)

Suretyship insurance 888,227 454,233 223,376 196 203
Miscellaneous financial loss insurance 1,485,539 871,232 2,434,591 171 36
Legal expenses insurance 8,277 15,000 2,560 55 586
Travel assistance insurance 12,837,972 11,386,584 10,922,757 113 104
Total non-life insurance (No. 1-18) 243,858,953 253,063,910 259,057,852 96 98
Life insurance 99,811,473 95,631,064 95,622,077 104 100
Wedding insurance or birth insurance - - - - -
Unit-linked life insurance 50,176,608 48,338,150 57,234,124 104 84
Tontine - - - - -
Capital redemption insurance 4,210,438 4,476,399 4,929,640 94 91
Income protection insurance due to accident or illness - - - - -
Total life insurance (No. 20-25) 154,198,520 148,445,613 157,785,841 104 94
Total (No. 19+26) 398,057,473 401,509,523 416,843,693 99 96

Business Report

Performance indicators of Zavarovalnica Triglav

Risk Management Accounting Report


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

No. Claims paid Gross written premium in EUR Claims ratio (%)
1 Accident insurance 11,341,654 9,908,838 25,235,448 25,696,568 45 39
2 Health insurance 224,251 415,865 787,154 926,557 28 45
3 Land motor vehicle insurance 73,547,686 75,806,644 129,298,413 127,536,359 57 59
4 Railway insurance 1,351,160 623,235 4,614,328 4,175,198 29 15
5 Aircraf t insurance 427,733 44,785 3,683,029 2,390,519 12 2
6 Marine insurance 462,437 -12,306 7,689,364 994,760 6 -
7 Good in transit insurance 1,330,731 1,511,975 6,858,896 5,321,053 19 28
8 Fire and natural disaster insurance 18,508,455 19,974,929 60,796,633 58,291,995 30 34
9 Other damage to property insurance 41,729,984 43,758,137 165,026,243 130,253,821 25 34
10 Motor TPL insurance 60,644,632 61,408,263 109,621,258 106,754,958 55 58
11 Aircraf t liability insurance 4,171 23,398 2,779,402 1,693,326 0 1
12 Marine liability insurance 244,093 298,968 1,390,962 950,911 18 31
13 General liability insurance 9,130,723 14,547,830 42,719,369 38,619,888 21 38
14 Credit insurance 9,691,229 12,026,300 21,883,872 19,137,654 44 63

15.4 Claims ratio

Business Report

Performance indicators of Zav arov alnica Triglav

Risk Management Accounting Report

15 Suretyship insurance 888,227 454,233 3,600,839 2,775,316 25 16
16 Miscellaneous financial loss insurance 1,485,539 871,232 2,948,793 2,574,281 50 34
17 Legal expenses insurance 8,277 15,000 595,434 641,309 1 2
18 Travel assistance insurance 12,837,972 11,386,584 16,480,055 16,052,704 78 71
19 Total non-life insurance (No. 1-18) 243,858,953 253,063,910 606,009,493 544,787,178 40 46
20 Life insurance 99,811,473 95,631,064 79,238,943 79,466,230 126 120
21 Wedding insurance or birth insurance - - - - -
22 Unit-linked life insurance 50,176,608 48,338,150 88,785,604 76,121,938 57 64
23 Tontine - - - - -
24 Capital redemption insurance 4,210,438 4,476,399 20,316,064 18,880,523 21 24
25 Income protection insurance due to accident or illness - - - - -
26 Total life insurance (No. 20-25) 154,198,520 148,445,613 188,340,610 174,468,691 82 85
27 Total (No. 19+26) 398,057,473 401,509,523 794,350,103 719,255,868 50 56

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

No. Accident insurance Health insurance Land motor vehicle insurance Railway insurance Aircraf t insurance Marine insurance Good in transit insurance Fire and natural disaster insurance Other damage to property insurance Motor TPL insurance Aircraf t liability insurance Marine liability insurance
1 8,672,975 230,509 34,096,829 559,582 154,791 822,118 1,422,276 19,781,204 32,123,263 30,362,056 144,705 341,804
2 8,074,586 237,192 31,615,432 369,676 250,308 170,356 1,283,497 18,026,524 30,751,757 27,965,790 257,201 283,531
3 25,235,448 787,154 129,298,413 4,614,328 3,683,029 7,689,364 6,858,896 60,796,633 165,026,243 109,621,258 2,779,402 1,390,962
4 25,696,568 926,557 127,536,359 4,175,198 2,390,519 994,760 5,321,053 58,291,995 130,253,821 106,754,958 1,693,326 950,911
5 34 29 26 12 4 11 21 33 19 28 5 25
6 31 26 25 9 10 17 24 31 24 26 15 30

General liability insurance

13 General liability insurance 12,282,912 11,731,195 42,719,369 38,619,888 29 30
14 Credit insurance 5,172,811 5,174,563 21,883,872 19,137,654 24 27
15 Suretyship insurance 906,404 753,988 3,600,839 2,775,316 25 27
16 Miscellaneous financial loss insurance 806,297 838,710 2,948,793 2,574,281 27 33
17 Legal expenses insurance 524,741 441,780 595,434 641,309 88 69
18 Travel assistance insurance 7,752,097 6,855,949 16,480,055 16,052,704 47 43
19 Total non-life insurance (No. 1-18) 156,157,374 145,082,034 606,009,493 544,787,178 26 27
20 Life insurance 17,535,773 15,418,907 79,238,943 79,466,230 22 19
21 Wedding insurance or birth insurance - - - - - -
22 Unit-linked life insurance 18,324,915 17,120,559 88,785,604 76,121,938 21 22
23 Tontine - - - - - -
24 Capital redemption insurance 3,030,016 2,329,347 20,316,064 18,880,523 15 12
25 Income protection insurance due to accident or illness - - - - - -
26 Total life insurance (No. 20-25) 38,890,703 34,868,813 188,340,610 174,468,691 21 20
27 Total (No. 19+26) 195,048,077 179,950,848 794,350,103 719,255,868 25 25

Operating expenses as % of gross written premium

Business Report

Performance indicators of Zavarovalnica Triglav

Risk Management Accounting Report


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

No. Acquisition costs Gross written premium in EUR Acquisition costs Gross written premium Acquisition costs as % of gross written premium
1 Accident insurance 1,223,219 25,235,448 4.8 3.5
2 Health insurance 8,814 787,154 1.1 0.9
3 Land motor vehicle insurance 3,885,870 129,298,413 3.0 3.4
4 Railway insurance 48,155 4,614,328 1.0 0.1
5 Aircraf t insurance 8,031 3,683,029 0.2 0.5
6 Marine insurance 567,938 7,689,364 7.4 0.5
7 Good in transit insurance 387,937 6,858,896 5.7 5.6
8 Fire and natural disaster insurance 2,356,688 60,796,633 3.9 3.4
9 Other damage to property insurance 5,168,814 165,026,243 3.1 2.6
10 Motor TPL insurance 6,052,533 109,621,258 5.5 5.0
11 Aircraf t liability insurance 2,997 2,779,402 0.1 0.2
12 Marine liability insurance 99,227 1,390,962 7.1 6.8
13 General liability insurance 2,199,986 42,719,369 5.1 5.3
14 Credit insurance 1,122,319 21,883,872 5.1 4.4

Performance indicators of Zav arov alnica Triglav

Business Report

Type of Insurance Gross Written Premium Net Written Premium Claims Incurred Net Claims Incurred Acquisition Costs (%) Other Costs (%)
15 Suretyship insurance 277,576 202,023 3,600,839 2,775,316 7.7 7.3
16 Miscellaneous financial loss insurance 172,472 166,036 2,948,793 2,574,281 5.8 6.4
17 Legal expenses insurance 225,651 130,231 595,434 641,309 37.9 20.3
18 Travel assistance insurance 617,728 304,270 16,480,055 16,052,704 3.7 1.9
19 Total non-life insurance (No. 1-18) 24,425,956 19,994,366 606,009,493 544,787,178 4.0 3.7
20 Life insurance 4,544,110 2,988,995 79,238,943 79,466,230 5.7 3.8
21 Wedding insurance or birth insurance - - - - - -
22 Unit-linked life insurance 5,329,105 5,519,076 88,785,604 76,121,938 6.0 7.3
23 Tontine - - - - - -
24 Capital redemption insurance 75,970 48,289 20,316,064 18,880,523 0.4 0.3
25 Income protection insurance due to accident or illness - - - - - -
26 Total life insurance (No. 20-25) 9,949,186 8,556,361 188,340,610 174,468,691 5.3 4.9
27 Total (No. 19+26) 34,375,142 28,550,727 794,350,103 719,255,868 4.3 4.0

15.6 Acquisition costs as % of gross written premium


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

No. Accident insurance Health insurance Land motor vehicle insurance Railway insurance Aircraf t insurance Marine insurance Good in transit insurance Fire and natural disaster insurance Other damage to property insurance Motor TPL insurance Aircraf t liability insurance Marine liability insurance General liability insurance Credit insurance
1 9,121,682 213,843 859,551 184,020 635,964 1,346,910 9,539,011 34,535,524 41,872,511 -35,691 258,624 6,442,374 816,479
2 6,609,444 370,242 67,900,878 2,332,825 320,915 -205,528 824,383 15,383,091 33,555,100 67,050,540 -64,456 438,511 -1,430,895 1,214,640
3 24,183,142 405,936 117,492,243 2,532,086 397,629 2,962,887 4,308,714 36,638,740 68,237,187 95,040,153 175,361 1,072,262 26,162,127 14,346,889
4 25,197,530 470,703 117,077,028 3,368,876 88,826 392,617 2,871,621 35,832,757 64,658,436 96,431,180 182,755 691,619 26,615,217 18,718,207
5 38 53 58 34 46 21 31 26 51 44 - 24 25 6
6 26 79 58 69 361 - 29 43 52 70 - 63 - 6

Performance indicators of Zav arov alnica Triglav

15.7 Net claims ratio

Suretyship insurance 293,166 -5,971 1,887,076 1,144,956 16 -
Miscellaneous financial loss insurance 693,901 368,944 -486,163 884,758 - 42
Legal expenses insurance -32,338 53,508 465,841 516,641 - 10
Travel assistance insurance 12,092,879 10,680,346 15,400,394 15,065,765 79 71
Total non-life insurance (No. 1-18) 186,739,289 205,132,278 411,222,504 410,209,492 45 50
Life insurance 101,319,177 95,750,124 97,382,393 96,716,441 104 99
Wedding insurance or birth insurance - - - - - -
Unit-linked life insurance 50,171,484 48,309,493 69,834,039 58,061,390 72 83
Tontine - - - - - -
Capital redemption insurance 4,210,438 4,476,399 20,316,064 18,880,523 21 24
Income protection insurance due to accident or illness - - - - - -
Total life insurance (No. 20-25) 155,701,100 148,536,016 187,532,496 173,658,354 83 86
Total (No. 19+26) 342,440,389 353,668,294 598,755,001 583,867,846 57 61

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

(Net claims paid + Change in claims provisions + Net operating expenses)*100 Net premium income in EUR Net claims paid + Change in claims provisions + Net operating expenses Net premium income Combined claims ratio (%)
No. 2021 2020 2021 2020 2021 2020 7 = 3/5*100 8 = 4/6*100
1 Non-life insurance 324,345,168 335,005,046 411,222,504 410,209,492 79 82

15.8 Combined claims ratio

15.10 Utility ratio

Operating expenses*100 Net premium income in EUR Operating expenses Net premium income Expense ratio (%)

Business Report

Performance indicators of Zavarovalnica Triglav

No. 2021 2020 2021 2020 2021 2020
1 Life insurance 38,890,703 34,868,813 187,532,496 173,658,353 21 20

15.9 Expense ratio

(Claims paid + Change in insurance technical provisions) * 100

Net written premium in EUR

No. 2021 2020 2021 2020 2021 2020
1 Life insurance 235,795,772 168,708,051 187,515,467 173,671,312 126 97

15.11 Investment return as % of average balance of investments

Investment return * 100

(starting balance for the year + ending balance for the year) / 2 in EUR

No. 2021 2020 2021 2020 2021 2020
1 Asset backing liabilities 10,587,574 15,824,767 751,765,118 718,690,591 1.4 2.2
2 Guarantee fund backing traditional life insurance 14,715,936 25,117,942 780,794,982 804,452,488 1.9 3.1
3 Guarantee fund backing S VPI 4,718,672 7,685,057 238,957,091 225,407,801 2.0 3.4
4 Guarantee fund backing S VPI during the annuity payout period 561,902 1,844,913 70,049,069 60,151,483 0.8 3.1
5 Guarantee fund backing unit-linked insurance 69,625,937 6,146,060 459,105,483 415,971,560 15.2 1.5
6 Investments financed from insurance technical provisions 9,312,530 8,857,301 369,312,925 354,957,744 2.5 2.5
7 Total 109,522,551 65,476,040 2,669,984,670 2,579,631,665 4.1 2.5

Risk Management

Accounting Report


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

No. Accident insurance Health insurance Land motor vehicle insurance Railway insurance Aircraf t insurance Marine insurance Good in transit insurance Fire and natural disaster insurance Other damage to property insurance Motor TPL insurance Aircraf t liability insurance Marine liability insurance
1 17,680,459 13,120 17,134,841 6,113,036 498,393 608,592 1,846,688 10,973,756 27,564,239 157,639,676 585,935 788,206
2 19,305,185 16,325 15,478,548 6,338,678 327,719 157,051 1,381,542 12,453,443 168,214,401 621,720 745,431
3 24,183,142 405,936 117,492,243 2,532,086 397,629 2,962,887 4,308,714 36,638,740 68,237,187 95,040,153 175,361 1,072,262
4 25,197,530 470,703 117,077,028 3,368,876 88,826 392,617 2,871,621 35,832,757 64,658,436 96,431,180 691,619
5 73 3 15 241 125 21 43 30 40 166 334 74
6 77 3 13 188 369 40 48 35 38 174 340 108

General liability insurance

13 General liability insurance 83,997,640 85,485,384 26,162,127 26,615,217 321 321
14 Credit insurance 1,707,665 2,131,635 14,346,889 18,718,207 12 11
15 Suretyship insurance 19,932 -69,485 1,887,076 1,144,956 1 -
16 Miscellaneous financial loss insurance 1,245,341 1,074,637 -486,163 884,758 - 121
17 Legal expenses insurance 73,293 109,220 465,841 516,641 16 21
18 Travel assistance insurance 2,176,686 2,265,488 15,400,394 15,065,765 14 15
19 Total non-life insurance (No. 1-18) 330,667,499 340,332,034 411,222,504 410,209,492 80 83
20 Life insurance 21,432,296 19,679,961 97,382,393 96,716,441 22 20
21 Wedding insurance or birth insurance - - - - - -
22 Unit-linked life insurance -28,409 -28,409 69,834,039 58,061,390 - -
23 Tontine - - - - - -
24 Capital redemption insurance 0 0 20,316,064 18,880,523 - -
25 Income protection insurance due to accident or illness - - - - - -
26 Total life insurance (No. 20-25) 21,403,887 19,651,552 187,532,496 173,658,354 11 11
27 Total (No. 19+26) 352,071,386 359,983,585 598,755,001 583,867,846 59 62

15.12 Net claims provisions as % of net premium income

Business Report

Performance indicators of Zavarovalnica Triglav

Risk Management

Accounting Report


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Gross profit/loss *100

Net written premium in EUR Gross profit/loss Gross profit/loss for the year as % of net written premium
Zap, št, 2021 2020 2021 2020 2021 2020 1 2
Non-life insurance 78,538,655 64,691,335 418,864,887 407,650,351 18.8 15.9
Life insurance 7,149,957 6,378,629 187,515,467 173,671,312 3.8 3.7
Total 85,688,612 71,069,964 606,380,354 581,321,663 14.1 12.2

Gross profit/loss *100

(equity starting balance for the year + equity ending balance for the year)/2 in EUR Gross profit/loss Average balance of equity Gross profit/loss for the year as % of average equity
No. 2021 2020 2021 2020 2021 2020
Non-life insurance 78,538,655 64,691,335 555,544,412 506,290,745 14.1 12.8
Life insurance 7,149,957 6,378,629 104,068,140 105,950,978 6.9 6.0

Business Report

Performance indicators of Zavarovalnica Triglav

No. 2021 2020 2021 2020 2021 2020 Gross prot/loss *100
1 Non-life insurance 78,538,655 64,691,335 1,387,484,403 1,322,982,979 5.7 4.9
2 Life insurance 7,149,957 6,378,629 1,683,923,777 1,644,056,469 0.4 0.4
3 Total 85,688,612 71,069,964 3,071,408,180 2,967,039,448 2.8 2.4

Gross prot/loss for the year as % of net written premium

Gross prot/loss for the year as % of average equity

Gross prot/loss for the year as % of average assets


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Gross profit/loss

No. Gross profit/loss Number of shares Gross profit/loss for the year per share
1 Non-life insurance 78,538,655 64,691,335 15,837,350 15,837,350 5.0 4.1
2 Life insurance 7,149,957 6,378,629 6,897,798 1.0 0.9
3 Total 85,688,612 71,069,964 22,735,148 22,735,148 3.8 3.1

Gross profit/loss for the year per share

No. Receivables from reinsurance and reinsurer's share of insurance technical provisions* Equity in EUR Receivables from reinsurance and reinsurer's share of insurance technical provisions Equity Receivables from reinsurance and reinsurer's share of insurance technical provisions as % of equity (%)
1 Non-life insurance 151,216,498 117,204,470 577,396,814 533,692,009 26.2 22.0

15.17 Receivables from reinsurance and reinsurer’s share of insurance technical provisions as % of equity

Net written premium* Average balance of equity and insurance technical provisions in EUR Net written premium Average balance of equity and insurance technical provisions Net written premium as % of average balance of equity and insurance technical provisions (%)
No. 2021 2020 2021 2020 2021 2020
1 Non-life insurance 418,864,887 407,650,351 1,118,415,083 1,071,238,466 37.5 38.1
2 Life insurance 187,515,467 173,671,312 1,659,981,630 1,612,862,758 11.3 10.8
3 Total 606,380,354 581,321,663 2,778,396,713 2,684,101,224 21.8 21.7

15.18 Net written premium as % of average balance of equity and insurance technical provisions

Business Report Performance indicators of Zavarovalnica Triglav Risk Management Accounting Report

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Average balance of net insurance technical provisions* 100
Net premium income in EUR
Average balance of net insurance technical provisions
Average balance of net insurance technical provisions as % of net premium income (%)
No. 2021 2020 2021 2020
1 Non-life insurance 562,870,672 564,947,721 411,222,504 410,209,492 136.9 137.7
2 Life insurance 1,555,913,490 1,506,911,781 187,532,496 173,658,353 829.7 867.7
3 Total 2,118,784,161 2,071,859,502 598,755,000 583,867,845 353.9 354.9

15.19 Average balance of net insurance technical provisions as % of net premium income

Business Report

Performance indicators of Zavarovalnica Triglav

Risk


Management Accounting Report

Equity * 10 0

No. 2021 2020 Liabilities in EUR Equity Liabilities Equity as % of liabilities (%)
1 Non-life insurance 577,396,814 533,692,009 1,425,009,978 1,349,958,827 40.5
2 Life insurance 97,825,117 110,311,163 1,704,592,223 1,663,255,330 5.7
3 Total 675,221,932 644,003,171 3,129,602,201 3,013,214,158 21.6

Net insurance technical provisions * 100

No. 2021 2020 Liabilities in EUR Net insurance technical provisions Liabilities Net insurance technical provisions as % of liabilities (%)
1 Non-life insurance 560,345,943 565,395,400 1,425,009,978 1,349,958,827 39.3
2 Life insurance 1,584,084,338 1,527,742,641 1,704,592,223 1,663,255,330 92.9
3 Total 2,144,430,281 2,093,138,041 3,129,602,201 3,013,214,158 68.5

15.20 Equity as % of liabilities

15.21 Net insurance technical provisions as % of liabilities


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Net life insurance technical provisions

No. 2021 2020 Net insurance technical provisions in EUR Net life insurance technical provisions Net life insurance technical provisions as % of net insurance technical provisions (%)
1 1,548,454,207 1,490,283,181 2,144,430,281 2,093,138,041 72.2

Gross written premium

No. 2021 2020 Gross written premium (ending number of employees for the previous year + ending number of employees for the year)/2 in EUR Averag e number of employees Gross written premium per number of permanent employees
1 794,350,103 719,255,868 2,245 2,249 353,831

Report

Performance indicators of Zav arov alnica

Triglav Risk Management Accounting Report

Risk Management

161

1. Risk management system

162

1.1 Powers and responsibilities

162

1.2 Risk management process

165

1.3 Capital management

166

1.4 Sustainability risk management

167

1.5 Types of risks and their management

168

Challenges and opportunities of today

174

2. Risk exposure and management

181

2.1 Capital and capital adequacy management

181

2.2 Risk profile

183

2.3 Underwriting risks

184

2.4 Market risks

2.5 Credit risks

2.6 Liquidity risk

2.7 Operational risks

2.8 Non-financial risks

2.9 Future risks as a result of the pandemic

Risk Management

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Business Report

Risk Management

Accounting Report

Risk Management

Despite the persisting emergency situation caused by COVID-19, the Group performed well and without interruption in 2021.

Furthermore, it maintained strong capital strength and liquidity, which was confirmed by the reaffirmed “A” credit rating.

  • The Group carried out the planned prudent underwriting of non-life and life underwriting risks and ensured the optimal matching of assets and liabilities, while reducing risk exposure with appropriate diversification.
  • The risk management system was upgraded in terms of strategic initiatives and external potential risks. Key development activities took place in the field of sustainability risk management.

Capital Strength and Liquidity

The Triglav Group was well capitalised in 2021. Its capital strength is based on its quality capital structure, which to a lesser extent also includes subordinated liabilities. The Group achieved high capital adequacy despite ongoing uncertainties in the business environment and taking into consideration the existing dividend policy. After the Insurance Supervision Agency temporarily suspended the payment of dividends in 2020, Zavarovalnica Triglav paid them again in 2021.

The Group’s adequate capital and financial strength was additionally confirmed by the long-term credit rating of “A” and the financial strength rating of “A” assigned to the Group by the credit rating agencies S&P Global Ratings and AM Best. Both ratings have a stable medium-term outlook. See Section 6.6 of the Business Report for more information.

Liquidity Management

Zavarovalnica Triglav’s adequate liquidity was maintained through regular management of its liquidity risk. See sections 1.5 and 2.6 of Risk Management for more information about the liquidity risk.

Throughout the year, the Company adapted to changes in financial markets, uncertainties due to higher inflation, increased volatility in energy prices and disruptions in supply chains. See Section Challenges and opportunities of today and Section 2.4 of Risk Management for more information.

The Company also responded to new risks in the environment, which were regularly monitored, by upgrading its risk management system.

Main Risk Management Development Activities at the Triglav Group Level in 2021

  • With regard to market risks, the management of assets and liabilities in the PDPZ (SVPI) group of ring-fenced funds was upgraded, which enabled the Company to improve the calculation of its internal interest rate risk assessment. By harmonising it in all insurance companies, interest rate risk monitoring at Group level was improved.
  • In order to better identify the liquidity level, the liquidity risk management system was upgraded. It will allow the Company to take more effective action in the event of a stricter liquidity situation in the financial markets and achieve higher returns while maintaining the target liquidity.
  • In relation to operational risks, the Company completed the implementation of the new GRC/IRM tool, which will be gradually transferred to other Group members. This enabled key functions and other relevant departments in the second line of defence to more comprehensively and uniformly document and monitor operational risks, as well as to improve communication and the effectiveness of identifying other material risks and measures.
  • To manage non-financial risks, the monitoring of reputational and sustainability risks was upgraded. The upgrade of sustainability risk management includes the establishment of a system with clearly defined powers and tasks and a comprehensive analysis of potential exposures.

For the remaining types of risk, the focus was on process automation and maintaining the existing system. More attention was paid to upgrading the risk management system at the level of subsidiaries in order to consistently monitor their material risks.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Business Report

Risk Management

1. Risk management system

The comprehensive risk management system plays the key role in the achievement of the Triglav Group’s strategic objectives. It enables reliable and effective operations even in an uncertain situation, such as the COVID-19 pandemic.

The risk management system is determined by internal rules, a clear segregation of powers and responsibilities and effective processes.

to continuously identify, assess and control both assumed and potential risks. This allows the Company to take appropriate and timely action and keep its risk profile at the level defined in its risk appetite. The system is clear, transparent and well-documented. In subsidiaries, it is developed according to the parent company’s principles and by adhering to the principle of proportionality.

1.1 Powers and responsibilities

The system of powers and responsibilities in risk management is based on the “three lines of defence” model.

  • The first line of defence consists of the business functions, which actively manage specific business risks through their decisions. The business functions are responsible for risk identification and underwriting in their respective work area in accordance with the guidelines of the Management Board and for active operational management of specific business risks.
  • The second line of defence includes key functions (the risk management function, the compliance function and the actuarial function) and other related areas that exercise oversight as well as committees defining the risk management system, including exposure identification, measurement and monitoring procedures, and the exposure limit system.
  • The third line of defence includes the internal audit function. This function regularly performs independent effectiveness and efficiency reviews of internal control systems and the risk management system in individual business lines. It also makes recommendations for improvement.

Even though the Management Board and the Supervisory Board are not directly part of the three lines of defence, they play a key role in the risk management system. They both are key stakeholders serviced by the three lines of defence. In addition, they are responsible for the operation of the system and defining organisational goals and strategies for achieving them. Furthermore, they establish the management structure and processes that ensure optimal management of assumed risks.

The decision-making bodies participating in the integrated corporate risk management process and the three lines of defence

Supervisory Board and Audit Committee Management Board
• Day-to-day management of specific business risks. • Definition of the risk management system.
• Responsibility for risk identification and underwriting. • Definition and execution of the identification, measurement and monitoring procedures.
• Definition of the exposure limit system.
First line of defence Second line of defence
Risk Underwriting Risk Management
Business functions at all levels Competent risk management committees, the risk management function, the actuarial function, the compliance function and other related areas
• Performance of regular independent effectiveness and efficiency reviews of the internal control system and risk management

3.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

The Supervisory Board gives consent to the Management Board with respect to the written rules of the risk management system at the highest level. Within the scope of its powers and responsibilities, the Supervisory Board takes note of the key functions’ reports, and at its sessions also of the risk profile, capital adequacy and the key findings of the own risk and solvency assessment process. Moreover, it gives its approval to the Solvency and Financial Condition Report.

The Audit Committee, which acts as a working body of the Supervisory Board, provides expert assistance and support in formulating

Positions on Risk Management

It supervises the adequacy and effectiveness of the risk management system. Furthermore, the Audit Committee focuses on monitoring the comprehensive risk profile of the Group’s parent company. It also participates in designing stress tests and scenarios, which are used to check the level of capital adequacy as part of own risk and solvency assessment.

Management Board Responsibilities

The Management Board defines the business objectives and the risk appetite. It approves the risk management strategy and related policies as well as the work plans of each key function. It also ensures an effective risk management system. Furthermore, the Management Board is regularly briefed on capital adequacy and approves the most important reports drafted by the key functions, including the Regular Supervisory Report, the Solvency and Financial Condition Report, the Risk Report, and the Own Risk and Solvency Assessment Report.

Independently or within a committee, it actively participates in and directs the own risk and solvency assessment process, which checks business decisions and defines the guidelines of the risk management system. The Management Board also ensures the risk management system’s compliance with the capital planning and management process.

Company’s Business Functions

The Company’s business functions operate within the framework of the first line of defence. They are responsible for risk underwriting and identification in their respective work area in accordance with the Management Board’s guidelines, as well as for the management of specific risks within the allowed exposure limits.

Governance System

The key functions of Zavarovalnica Triglav’s governance system are organised as independent organisational units. They comprise the risk management function, the non-life and life insurance actuarial functions, the compliance function, and the internal audit function. They are all part of the second line of defence, except for the internal audit function, which is part of the third line of defence. All key functions cooperate with one another and regularly exchange the necessary information.

In risk management, they also cooperate with other control functions at Group level. They perform their duties and responsibilities independently from one another and independently from other organisational units of the Company. The key function holders meet the fit and proper requirements defined by the applicable internal rules for the respective area.

Risk Management Function

The risk management function is responsible for the establishment and coordinated and continuous operation of the integrated risk management system in accordance with the Management Board’s guidelines. Furthermore, it monitors the general risk profile, methodologically consistent development of the risk management system and the harmonisation of main risk assessment models, performs the underlying risk analyses, reports on risk exposures and assesses capital adequacy using the regulatory method and other capital models. In line with the Management Board’s guidelines, the risk management function coordinates and performs own risk and solvency assessment, checks the risk profile on a quarterly basis and reports thereon to the Management and Supervisory Boards, drafts other regulatory reports – the Solvency and Financial Condition Report and the Regular Supervisory Report, as well as reports to regulatory bodies as required.

Compliance Function

The compliance function operates within the internal control system and monitors the compliance of the Company’s operations with the applicable regulations and commitments, on which it regularly reports to the Management Board and the Supervisory Board. It monitors and assesses the impacts of the changed legal environment and compliance risks, assesses the adequacy and effectiveness of procedures, advises on measures to adapt the Company’s operations.

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To any identified changes, and co-create the internal controls for ensuring compliance of a particular process, line of business, or the Company as a whole by providing guidelines and making recommendations and proposals. In addition, the compliance function plays a major role in ensuring fair and transparent operations by monitoring adherence to the ethical commitments and overseeing their implementation in practice.

The actuarial function coordinates and calculates insurance technical provisions using appropriate methods, models and assumptions, as well as comprehensive, high-quality and relevant data. It also verifies the appropriateness of the overall underwriting policy and reinsurance, and delivers an opinion whether the amount of the premium of individual products is sufficient to cover all the liabilities arising from insurance contracts. Furthermore, it verifies the adequacy of reinsurance and participates in own risk and solvency assessment, while coordinating and calculating capital requirements for underwriting risks. It reports on important findings to the Management Board and the Supervisory Board. The actuarial function operates separately for non-life and life insurance.

The internal audit function performs regular and comprehensive control of the Company’s operations. This is achieved by reviewing and assessing the adequacy and effectiveness of the Company’s governance, risk management and control procedures in a planned and methodical manner and by making recommendations for their improvement. Moreover, it is responsible for the quality and constant development of internal auditing at the Company. It cooperates with external auditors and other supervisory bodies, as well as monitors the implementation of internal and external auditors’ recommendations. Apart from participating in internal audits in other Group companies, the internal audit function also provides advisory services in agreement with the Management Board and the management of divisions.

All key functions are in charge of not only transferring the know-how and best practices to other Group members but also of ensuring their coordinated operation.

The second line of defence of the risk management system includes the committees appointed by the Management Board. Their purpose is to provide support to the Management Board in regular risk monitoring, coordination of action to be taken and information about risk management. They have an advisory role and may be granted decision-making rights by the Management Board.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

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Review of the risk management system’s committees and their responsibilities

COMMITTEE LEVEL 3

Primarily responsible for the specified risk subtypes.

Life Insurance Product Forum (LIPF)

Responsible for: life insurance underwriting

risks

Non-life Insurance Product Forum (NLI PF)

Responsible for:

non-life insurance underwriting risks

COMMITTEE LEVEL 1

Responsibilities:

  • Non-financial risks not falling within the powers of other committees,
  • Capital risks and
  • overall all other types of risks, with an emphasis on the Group's most material risks.

Approves:

  • methodologies and rules defining risk assessment methods;
  • limit systems related to all risk categories;
  • recommendations to subsidiaries regarding the maximum permitted exposures to individual risks.

Risk Management Committee (RMC)

COMMITTEE LEVEL 2

Primarily responsible for the specified risk types and monitoring and control of the effectiveness of the risk management system within its powers, in accordance with the methodologies approved by the Risk Management Committee.

Assets and Liabilities Committee (ALCO)

Responsible for:

liquidity risk, market risks, life insurance underwriting and pension risks, credit risks of the investment portfolio

Non-life Underwriting Committee (UWC)

Responsible for:

non-life insurance underwriting and credit risks

Operational Risk Committee (ORC)

Responsible for:

operational risks

Project Steering Committee (PSC)

Responsible for:

project risks

Compliance and Sustainable Development Committee (CSDC)

Responsible for:

compliance risks, reputational risks and sustainability risks

Reporting

Reporting

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

The system of committees that are part of the risk management system was expanded in 2021 to include the Compliance and Sustainable Development Committee, which took over the monitoring of reputational and sustainability risks. This committee operates at the level of the Group and the Company, and its purpose is preventive. It assesses and reduces compliance risks (risks related to non-compliance of the Company’s operations with regulations, internal rules, applicable acts and commitments) and reputational risks (risks related to the reputation of both the Company and the Group). In this way, sustainability risk management was even more comprehensively integrated into the Group’s risk management system.

Zavarovalnica Triglav’s committees that are part of the Triglav Group’s risk management system and their roles.


Risk Management

The Risk Management Committee deals with all material risks of the Company and the Group. It also assesses capital and strategic or non-financial risks not within the competence of other committees.

The Assets and Liabilities Management Committee assesses market risks, including credit risks arising from exposure to banks and banking groups, life underwriting risks and liquidity risk.

The Non-life Insurance Committee is responsible for non-life underwriting risks and credit risks related to exposure to reinsurers.

The Operational Risk Committee deals with operational risks, which include information security risks, cyber risks and business continuity risks, as well as compliance risks and outsourcing risks.

The Non-Life and Life Insurance Product Forums assess the development of new insurance products and any risks related thereto.

The Project Steering Committee deals with project risks and reports thereon to other competent committees.

The Compliance and Sustainable Development Committee is responsible for compliance risks, reputational risks and sustainability risks.

Risk management first takes place at the level of individual subsidiaries and then at Group level. At the level of individual subsidiaries, the management body and the persons in charge of risk management are responsible for the establishment and operation of the risk management system.

The Subsidiary Management Division coordinates the drawing up of minimum standards for Group companies, which also include minimum standards for risk management. The parent company’s Risk Management Department is responsible for their preparation and transfer to the subsidiaries in cooperation with the Subsidiary Management Division. By enforcing common standards, the Group ensures an effective and transparent risk management system at Group level, which is based on effective communication, quality exchange of data and information, time availability, methodological consistency, accounting verifiability and integrity.

1.2 Risk management process

The comprehensive risk management process at Zavarovalnica Triglav is based on the Group’s strategy and the Company’s business plan, which define the risk appetite. The risk appetite sets out material risks the Group is willing to assume to achieve its objectives and the key indicators by which these risks are measured and monitored, including target values and limits. The Company has zero tolerance for all risks that it is not willing to assume in the course of its operations.

One of the key indicators for measuring and monitoring risks is the capital adequacy ratio. Its target range and tolerance are consistent with the dividend policy and defined in the framework of the capital management of both the Company and the Group. Maintaining capital adequacy within the target range is an ongoing process, which requires regular review of business decisions in terms of profitability and the risks assumed.

The own risk and solvency assessment process is closely connected to the quality of the whole risk management system. By assessing solvency requirements, the appropriateness of both the regulatory method and the strategic guidelines is verified in terms of ensuring capital adequacy. In order to improve the use of capital, solvency requirements are assessed in relation to the requirements of implementing the strategic plan, while the stability of capital adequacy is tested with stress scenarios for existing and potential or emerging risks from the environment of an individual risk. This allows the Company to take appropriate action.

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Such as changes to the guidelines for accepting transactions and adjustments to premium rates and the limit system, risk transfers and similar. This increases the readiness of Group members for identified risks and upgrades the internal control system, thereby building an effective system for strategic decision-making.

The risk management process consists of risk identification, measurement or assessment, management, monitoring and reporting. Proper risk assessment requires the correct and comprehensive capture of data on risk exposure, good knowledge of the properties (volatility) of factors of specific risks and their impacts on key indicators defined in the Risk Appetite Statement.

The standard Solvency II formula (the regulatory method), which is based on standard volatility and own risk exposure, is primarily used for risk assessment. This formula is supplemented with the Company’s own assessments of the volatility of risk factors at the same confidence level and over the same period. In this way, its adequacy is regularly monitored. Risks are additionally assessed according to the methodology of the credit rating agency S&P, which is based on a 99.7% confidence level over a period of one year.

At least once a year, in the context of the own risk and solvency assessment process, a comprehensive analysis is performed to assess the appropriateness of the regulatory method. The results of the internal risk measurement method are also taken into account in the final assessment of appropriateness.

For assumed and potential risks, the target values and/or limits are set that must be complied with when taking risks. The risk monitoring mechanisms, which are set up at several levels, enable the Company not only to identify any negative trends but also to take appropriate measures. At the level of divisions, negative trends are identified.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

The established processes of notifying the key functions about transactions with increased risks. At the aggregate level, the concentration of exposure and increased volatility, where the Group’s exposure is higher, are monitored regularly. Material detected or identified risks are included in the own risk and solvency assessment process.

The Risk Management Department regularly monitors the matching of the actual risk profile and the risk appetite. The findings are discussed by the Risk Management Committee, which approves any measures to be taken in the event of a violation. Regular reporting on risks to the Management Board, the Supervisory Board and the Audit Committee of the Supervisory Board also includes any findings and measures taken by the Risk Management Committee.

SASB: FN-IN-550a.3

The Management Board and the Supervisory Board are regularly informed about the individual types of risks assumed for both the Company and the Group, as well as about the overall risk. The risk report, which documents the results of regular risk measurement and monitoring, is drawn up on a quarterly basis and covers all key risk indicators, including the trends, limits and recommendations of the Risk Management Department.

1.3 Capital management

A well-integrated risk management system is essential to effective capital management. Ensuring capital adequacy within the target range allows the Group at any given moment to have a sufficient amount of capital in relation to the measurable risks assumed. In addition to maintaining regular capital adequacy, the Company plans and assesses the existing capital level and its future adequacy. As part of the Group’s regular capital management to ensure its optimal composition and cost efficiency, the Company issued a subordinated bond in 2019, which is taken into account in capital adequacy.

When deciding on entering into a business transaction, the Company consistently assesses its profitability in relation to the assumed risks, thereby pursuing the target capital adequacy, and takes into account the criterion of earning appropriate profit for the shareholders. The goal of capital management is to guarantee the safety and profitability of operations as well as a long-term and stable return on investment by paying out dividends based on the predefined criteria in the dividend policy.

The Triglav Group was adequately capitalized and profitable in 2021. The amount of available own funds to cover regulatory capital requirements is regularly measured both for individual insurance and financial companies within the Group and for the Group as a whole.

The target capital adequacy of the Group is set within the range of 200 – 250%. This means that the Group has an adequate amount of capital to carry out its core business and cover potential losses. Capital surplus provides protection against losses due to unforeseen adverse events and volatile capital requirements. In addition to maintaining regular capital adequacy, the Company plans and assesses the existing capital level and its future adequacy. This allows it to adapt to any changes in the environment affecting capital adequacy and to optimize capital allocation.

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Accounting Report

Capital adequacy also has a significant impact on the Company’s credit ratings. Therefore, when making business decisions, it is taken into account how they impact the results of the models of major credit rating agencies. The Group’s capital model is assessed by the credit rating agencies S&P Global Ratings and AM Best. See Section 6.6 of the Business Report for more information on the credit rating.

The capital management strategic objectives and the dividend policy criteria

Possibility of a more aggressive growth of business volume, assessment of potential changes in the business strategy Surplus capital adequacy Target capital adequacy
> 250% 200–250%
150–200% 130–150%
< 130%

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

1.4 Sustainability risk management

Following the adoption of the Triglav Group’s commitment to sustainability in 2020, the content related to sustainability and sustainability risks was upgraded in 2021 with the Group’s strategic ambitions in this field (see the section The Triglav Group’s strategic ambitions in sustainable development (ESG) in Section 4.1 of the Business Report for more information), incorporating care for sustainable development into the Company’s organisational structure. The Company is building

Sub-optimum level of capital adequacyWarning level of capital adequacyInsufficient capital adequacyRegular performance of risk management activitiesAnalyzing possible medium and long-term measures to improve capital adequacy and emphasized monitoring of risksImplementation of measures to improve capital adequacy

Sustainability Risk Management

A comprehensive sustainability risk management system; sustainability risks are part of non-financial risks (see Section 1.5). To this end, the risk appetite and internal risk management rules were defined for sustainability risks. At Group level, sustainability-related activities are coordinated and directed by the Sustainable Development Coordinator. The Company’s risk management function is responsible for the optimal integration of sustainability aspects of business into the risk management system, which are monitored by the Compliance and Sustainable Development Committee. The latter reports to the Risk Management Committee, which is responsible for the comprehensive management of the Group’s most material risks. Decisions are made by the Management Board. See Section 12 of the Business Report for more information about sustainability aspects.

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Accounting Report

Sustainability Risk Management as Part of Comprehensive Risk Management at the Triglav Group

Risk Management Committee (RMC) Comprehensive risk management
Compliance and Sustainable Development Committee Risk Management Department
Sustainable Development Coordinator Risk appetite and other internal risk management rules
The Triglav Group's strategic ambitions in sustainable development (ESG) Management Board
Sustainability risk management

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

1.5 Types of risks and their management

The most important types of risk and methods of their management are described below. Exposure to individual types of risk and risk assessment are presented in more detail in Section 2 of Risk Management. The Group uses risk classification in accordance with the standard formula set out in the Insurance Act (ZZavar-1) for internal risk monitoring. In its operations, the Company assumes the risks listed below.

1.5.1 Underwriting risks

The Triglav Group assumes underwriting risks by underwriting various types of insurance policies. As the insurance portfolio is diverse by product type, underwriting risks at Group level are also diverse. Insurance is divided into non-life insurance, which includes health.

Insurance and reinsurance, and life insurance, which includes pension insurance. Insurance claims or the resulting insurance liabilities are divided into life insurance liabilities that depend on biometric factors (such as age, gender and health status of the person insured) and non-life insurance liabilities (independent of biometric factors).

Non-life insurance liabilities include all (potential) non-life insurance claims except non-life annuities – these are non-life insurance claims that depend on biometric factors of the injured party and are therefore classified as life insurance liabilities. Non-life insurance liabilities also include (potential) accident insurance claims, which are part of life insurance policies, but the claims do not depend on the biometric factors of the injured parties.

Life insurance liabilities arise from insurance policies for traditional, unit-linked and pension insurance. Pension insurance also includes supplemental voluntary pension insurance provided by the Company in the context of the second pillar of the pension system.

  • Non-life insurance underwriting at Group level creates risks for an undercharged premium in relation to assumed risks, higher claims than provisions created for underwritten policies, higher deviations in the profitability of underwritten policies than expected and major or more catastrophic events. The described risks depend on their volatility and respective exposure.

Premium risk is the risk that written premium is insufficient to meet all obligations arising from the conclusion of an insurance contract. The risk depends on net premium income and the annual volatility of claims ratios, which are determined for each insurance segment using the standard formula. The adequacy test of the latter for own insurance portfolio is performed annually as part of own risk and solvency assessment. This shows, on average, lower risks than predicted by the standard formula. However, higher volatility in claims ratios results in higher uncertainty and/or risks. Premium risk also depends on the diversification of exposures between different various insurance segments in the portfolio. Thus, the Group pursues an effective diversification of the portfolio in different insurance segments. Premium risk is managed through efficient monitoring of claims experience and a timely adjustment of pricing policy.

Reserve risk arises when the actual realized claims deviate from the expected claims. Insurance technical provisions are formed in relation to the estimate of expected claims paid from valid non-life insurance contracts. The reserve risk is therefore measured by estimating potential loss for claims already incurred in an exceptional event. With respect to the latter, a scenario is taken into consideration that (statistically) occurs once in 200 years and which, in accordance with the standard formula used to measure the amount of required capital of the insurance company for each insurance segment, depends on the best estimate of net claims provision and its annual volatility. The reserve risk is also influenced by the maturity of liabilities – the average duration of claim settlements – for which provisions were made. With respect to liability insurance, more than half of foreseen claims are settled after one year, while in other insurance segments they are paid within one year. Provisions with long maturities have a higher reserve risk than short-term provisions. Liabilities with long maturities also include claims paid as annuities and therefore include the payment revision risk and other biometric risks, which are otherwise characteristic of life insurance products. The reserve risk is

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Material types of risk of the Triglav Group

Underwriting risksMarket risksCredit risksLiquidity riskOperational risksNon-financial risksPotential or emerging risks
monitored by regularly checking the past amount of formed provisions in relation to realised claims and, based on the findings, by adapting the existing processes of creating provisions.

Lapse risk is realised when the lapse rates of underwritten non-life insurance contracts are higher than the expected lapse rates. At Group level, this risk is managed by regularly analysing lapse and adjusting products if necessary.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Non-life insurance catastrophe risk

Non-life insurance catastrophe risk means the risk of an unexpected one-time loss event with a loss potential that is considerably higher than the estimated average loss of insurance companies in the Group. Catastrophe risk at Group level is the highest where the insurance business is concentrated in a particular geographical area or sector/industry by individual insurance peril.

Therefore, for non-life insurance, concentration risk is monitored at Group level and separately in each (re)insurance company. Concentration risk occurs upon the concentration of insurance business in geographical areas or sectors/industries for individual insured perils. Concentration may also arise as a result of correlation between individual insurance classes. In

such case, even a single loss event may have a significant impact on the Company’s ability to settle its obligations in a particular insurance segment. Concentration risk is managed through prudent assumption of underwriting risks, regular monitoring of portfolio exposures and appropriate reinsurance contracts.

Special attention is paid to all claims incurred at natural events. The results of various models are taken into consideration when assessing the loss potential of catastrophe events and then used to determine the reinsurance coverage. The reinsurance programme includes different types of reinsurance coverage, which depend on the type of insured perils and insurance segments.

1. Life Insurance Underwriting

Life insurance underwriting at Group level creates mortality risk, longevity risk, morbidity risk, lapse risk, expense risk and catastrophe risk. The above-mentioned claims, which are paid as annuities, are also exposed to these risks, but in addition to biometric risks they are also subject to the payment revision risk. Life insurance products therefore depend primarily on biometric factors and are exposed to the risk of changes in actual biometric data as well as other factors, such as the share of cancellations and the amount of costs in the premium. If the assumptions change unfavourably, the premium and/or insurance technical provisions may become too low and the insurance policy less profitable than expected at the time of its conclusion.

Complementary insurance, such as accident insurance, is less dependent on biometric data and more similar to non-life insurance, so their risks are also similar to the risks of non-life insurance products.

2. Mortality Risk

The Group is exposed to mortality risk in insurance products that cover the risk of death if at the time of the person insured’s death the coverage is greater than the created provisions. Whole life insurance products, credit life insurance products and life insurance policies with a savings component have the highest exposure. The sums insured in the event of death in these cases are high, while insurance technical provisions are relatively low.

3. Longevity Risk

Longevity risk at Group level means exposure to annuity and pension insurance products. With these policies, the amount of the basic annuity is determined in advance and is fixed. It is calculated based on paid-in assets and assumptions, in particular the estimated life expectancy of the beneficiaries. If there is a significant increase in the overall life expectancy of the population insured, the probability of death decreases, thereby increasing the liabilities of exposed policies.

Due to the guaranteed amount of annuity, the Company faces the risk of uncertainty due to longevity (guaranteed annuity rate risk) in some older pension insurance policies already during the accumulation period. The policyholder will be entitled to guaranteed payouts at the end of the accumulation period and the transition to the annuity period (payout period), i.e. when they will begin to receive life annuity, which will then be calculated based on the saved assets and by applying the aforementioned fixed factors. This risk is not transferred to reinsurers, instead additional dedicated provisions are formed if necessary.

4. Disability and Morbidity Risk

Products with the coverage of critical and serious illnesses and disability underwritten by the Group’s insurance companies are exposed to disability and morbidity risk. As a rule, these insurance policies do not have a savings component, so their exposure is proportional to the amount of the sum insured.

Products whose contractual provisions allow the policyholder to amend the policy, e.g.

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to surrender the policy, change the amount of cover or premium, decide how much of the savings to use to buy an annuity, are exposed to lapse risk (conversion into a capitalised policy or policy surrender). The realisation of this risk depends on the policy holders’ actions, and therefore it is more difficult to manage. This risk is reduced by designing the products that meet the clients’ needs and by carefully managing the existing portfolio.

The Group is exposed to expense risk in all life insurance products and non-life annuities. The expenses included in the policy are determined at the time of conclusion, either as a fixed amount or share. However, as insurance or annuity payments can last for more than 20 years, the increase in actual expenses may exceed the expenses attributed to the policy and thus have a negative impact on the profitability of the Group’s insurance portfolio. This risk may be a consequence of miscalculations, the inadequacy of the cost model or incorrectly estimated future volume, trend or volatility of expenses.

Non-life annuities are exposed to revision risk. Periodic annuity payments may be increased mainly due to the deterioration of the beneficiary’s health or a change in legal practice, consequently increasing the nominal value of the Group’s liabilities.

Life insurance catastrophe risk for life insurance in the event of death and disability primarily includes cases of concentration and extreme events that may affect a large number of persons insured. Contractual financial options and guarantees are embedded in a number of policies, so the risks related thereto are assessed in the context of regular portfolio valuation.

Among them is guaranteed interest rate risk, which occurs in the products with a savings component (traditional life insurance and annuity insurance). The guaranteed interest rate is set at the time of concluding an insurance policy and remains valid for the entire policy term. The risk arises when the actual rates of return on investment, which cover the benefits under the policies, are lower than the guaranteed interest rate. This risk is reduced by maximising the matching of assets and

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

liabilities from these policies and by creating additional provisions, especially in the part of the portfolio of liabilities with higher guarantees. Similar risks due to a special guarantee for the return arise from the SVPI policies during the saving period.

The most important type of a contractual financial option is the life product policyholder’s right to suspend the payment of premium and transform the policy into a paid-up (capitalised) policy or to surrender the policy, which is managed as part of lapse risk.

The basic principle of the insurance business is to achieve adequate risk equalisation. At Group level, this is achieved through sufficiently large homogeneous risk groups, which constitute the entire portfolio of the presented underwriting risks. The key prerequisite for adequate

risk equa lisation is ef cient and corre c t classification o f risks. A speci c risk is a ssesse d and class ie d into an appropriate group at the time of under writing. Also co nsidered are the new nd ings, know-how and proce dures of reinsurers who assume a por tion of under wri ting r isks .

All identie d risks are managed in the c ontex t of the a c tuarial cont rol c ycle by regularly checking the deviations of the ac tual ef fec t s of risks from tho se anticipated. In the event of deviations, appropr iate ac tion is taken – by adapting the design or criteria of an ins urance pro duc t or by adjusting the criteria for the calculation of insurance technical provis ions to the ex isting situatio n.

See Section 2.3 of Risk Management for more information a bout under writing ris k s.

1.5.2 Market risks

The Group invests wri t ten premium (i n the framework of the insurance bu siness ) and own assets o f Group companies. The investment por t folios of Group com panies i nclude a wide range of dif ferent nancial instruments. Their value depends on the situation and trends in nanci al markets. Financial i nvestmen ts are the largest asset group and therefor e an impor tant par t of the Group’s op erations. In this way , insurance and other obligations and capital requirements are cover ed while ensuring an appropriate return. In i nvesting, the Company is expos ed to market risks due to changes in the prices of equit y securities and real propert y, cha nges in interest rates ( risk -free inter est rates and credit spreads) and changes in e xcha nge rates. A n impor tant par t o f these risks are also risks arising from the excessive concen tration of asset s from direc t investment in nancia l instr ument s o r indire c t through inves tmen ts in coll ec tiv e inves tme nt un der taking s.

The primary method o f measu ring and monitoring these risks at Group level is based on the Solv ency II st andard fo rmula , which is complemented by int ernal meas ures based on the valu e-at-risk ( VaR) metho d.

Market risks are mana ged acco rding to the established me thods and process es with clearly dened p owers and responsibilities. The market risk manageme nt s ys tem e nable s qualit y analyses and repor ting on market risks, as well as developing and implementing measures aimed at preventing the reduc tion o f available own assets due to changes in n ancial market s, including t he real prop er t y market. Market risks are reduced by appropriately di versif ying the investment por t folio and regularly matchin g asse t s and liabili tie s ( the A L M pro cess ). Deriv atives are also used but to a less er ex tent.

The level of unex pec te d losses, which is still accept able in relation to the Group ’s s trategic objec tives and capi tal streng th, is dened in it s mark e t risk appetite. Base d on the risk appetite, the limit system also specie s maximum accept able expo sure to ind iv idual typ es of mark e t risk and the target investment por t folio struc ture.

The following risks are considered in the contex t o f market risks :

  • Interest rat e risk is hi ghly dep endent on the matching of cash ows of asset s and liabil itie s by maturit y. At the Group level, it is manag e d within the framework of the asset and liability management (ALM) process and is limited by the maximum permissible deviation in the duration of assets and liabilities. In the event of a negative gap be t ween the duration of assets and liabilities, interest ra te risk means that when interest ra tes fall, the value of liabil itie s from the Group’s insurance policies (bonds, loans, deposits) inc reases above the value of asse ts. T his movement, howe ver , af fe c ts the pro tabilit y of op erations and capi t al ad equac y.
  • Equit y risk is mainly related to changes in expo sure and equity price s and volatile grow th in share prices. Asse ts and liabilities sensitive to changes in the level or stock

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Mark et volatility are exposed to this risk. Assets (investments) mainly include shares and equity-oriented collective investment undertakings. With the growth of stock markets, opportunities can arise from such investments. Liabilities sensitive to this risk arise primarily from unit-linked life insurance and supplemental voluntary pension insurance. In this segment, the focus is therefore on achieving the greatest possible matching of assets and liabilities.

The purpose of equity investments is to achieve higher long-term returns and ensure adequate diversification of the investment portfolio. The Group manages equity risk in its portfolio by setting exposure limits as well as through geographical and sectoral diversification of equity investments. In addition, due to different levels of development of capital markets and local statutory limitations, the investment policy is adapted to individual markets.

  • Property risk arises from changes in the value of investment property, own-use real property, other tangible assets, and real property leased by Group companies for own use.
  • Spread risk arises from the sensitivity of the values of assets, liabilities, and financial instruments to changes in the level or volatility of credit spreads over the risk-free interest rate term structure. The appropriate return on the life insurance portfolio with an embedded financial guarantee is ensured by managing the bond portfolio. Within the Group, only debt investments with embedded credit and liquidity risks are exposed to the risk. The increase in credit spreads is associated with the fall in the price of fixed-income securities and vice versa. Zavarovalnica Triglav actively manages credit spread risk arising from such securities at Group level. Therefore, investment policies were developed that aim to invest in high-quality securities and are subject to the limit as defined in the Risk Appetite Statement.
  • Currency risk is the risk of a decrease in the value of assets denominated in foreign currencies or an increase in the value of liabilities denominated in foreign currencies.

Accounting Report


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

due to changes in exchange rates. At Group level, currency risk arises from the mismatched currency position of assets and liabilities. Currency risk is managed by matching assets and liabilities and, to a lesser extent, by using derivatives.

• Market concentration risk arises from a possible unfavorable change in the financial situation due to high dependence or unfavorable correlations between the movement of the values of individual exposures or their groups. Factors or types of concentration are different. They include, for example, the risk of asset concentration (in case of excessive exposure to one investment or one issuer) and the risk of sector or geographical concentration (with excessive exposure to one concentrated geographical area and/or sector/industry).

1.5.3 Credit risks

The Group companies are exposed to credit risks in their operations. These risks measure the potential loss of assets due to the inability of the counterparty to meet its contractual obligations. They arise from fluctuations in the credit position of counterparties and the concentration of risks of these parties.

By type of partner, the Group’s credit risk arises from three sources:

  • reinsurance: The Group creates credit risks by transferring underwriting risks to reinsurers. Its exposure to reinsurance is measured by insurance technical provisions ceded to reinsurers, including overdue receivables from reinsurance and coinsurance business. At Group level, these risks are managed by carefully selecting reinsurance partners with an appropriate credit rating, ensuring that the transferred risks are adequately dispersed among the partners. The comprehensive system and well-defined rules for credit risk management include the process of assigning credit ratings, which enables the Company to determine an appropriate and coordinated second best rating of partners. For monitoring and managing credit risks as well as calculating capital requirements using the regulatory method, the system of uniform naming and keeping of basic data on reinsurance partners is also important when determining credit ratings.
  • banks: Credit risks arising from the Group members’ investments in cash and cash equivalents are managed by performing an expert analysis of the bank’s credit quality and through a sufficient degree of portfolio diversification. The latter is achieved through a resilient and comprehensive limit system, which limits the exposures of individual companies to banks and the Group to banking groups.
  • receivables: The Group also faces credit risks with overdue insurance and other receivables from partners of the Group’s (re)insurance companies. This exposure is managed by regularly monitoring the payment dynamics by various homogeneous groups and insurance segments. Separately from receivables from direct insurance operations, the Company also monitors and manages subrogation receivables, which represent the credit risk of non-payment of the policyholder’s liabilities towards the Company. The Company manages them by monitoring the effectiveness of the collection of credited subrogation receivables and the share of subrogation receivables in relation to the claims settled.

Concentration risk in the context of credit risk occurs upon overexposure to an individual counterparty, group of related parties or parties connected by common risk factors such as credit ratings. At Group level, the concentration risk of individual counterparties is managed with a single database of all counterparties in reinsurance and banking.

See Section 2.5 of Risk Management for more information about credit risks.

1.5.4 Liquidity risk

Liquidity risk is defined as the risk of loss due to the timing mismatch of inflows and outflows, as a result of which a Group company is unable to meet its obligations or is able to meet them only at higher expenses. Therefore, liquidity risk arises from inadequate or insufficient...

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Risk management system

Available funds or from the uncertainty of financial markets and the consequent difficulty in accessing the financial resources needed to pay for liabilities. Realisation of financial investments is thus not possible or is carried out at a price lower than the market price. The Company’s expected cash flows, i.e. inflows and outflows, are kept and managed proactively. Most cash flows of liabilities arise from liabilities from insurance operations. The assets intended to cover these liabilities are adjusted by covering them in accordance with the investment policy in normal circumstances (the ALM process), while striving to generate surplus assets to ensure the repayment of liabilities even in a stress scenario when liquidity needs are greater. In this way, the Group is able to meet all expected and unexpected present and future cash outflows and overdue liabilities at any given moment.

Because liquidity risk cannot be eliminated by holding dedicated capital (the standard formula does not take it into account), a process for continuously providing adequate liquidity reserves was established. These are determined based on various stress scenarios adjusted to the Company’s liquidity risk, which includes adverse insurance and financial events. Based on them, the Company assesses liquidity risk and adjusts liquidity, which must always exceed the needs.

Liquidity sources include primarily insurance premium and cash flows of investments intended to cover liabilities. The most important liquidity needs include the payment of claims, expenses and the payout of planned dividends. In the event of an emergency, an action plan is in place, including the sale of liquid excess assets over liabilities and additional security mechanisms such as credit and repo lines. Scenarios and measures are reviewed annually and adjusted to exposures and the market situation. With the described system, liquidity risk is effectively assessed and managed, while optimising excess liquidity by investing in alternative sources with higher returns on the market.

The Group companies manage liquidity risk themselves. Each meets liquidity requirements.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

and takes into account local regulatory liquidity requirements and the Group’s minimum standards for liquidity risk management. The liquidity of the Group companies is planned on an annual basis by estimating the volume and scope of business in the coming year, while in the framework of own risk and solvency assessment it is planned for at least three years. Planning includes future potential liquidity needs and effectively provides available liquidity sources. See Section 2.6 of Risk Management for more information about liquidity risk.

1.5.5 Operational risks

Operational risks are the risks of loss arising from inadequate or failed internal processes, personnel or systems, or from external events and their impact, both within the Company or in other Group companies. They are constantly present, therefore it is

Crucial to identify and address them on an ongoing basis. The aim of operational risk management at Group level is to effectively remedy the consequences of realised operational loss events and mitigate and prevent operating losses in a professional, diligent and ethical manner. This can be achieved by identifying these risks in a timely manner and limiting them cost-effectively according to defined tolerances.

The Group identified nine operational risk groups used to monitor risks. These include:

  • Internal fraud, unauthorised activity or negligence of employees;
  • External fraud or unauthorised activity of third parties;
  • System failure or breakdown and related business disruptions;
  • Damage to physical assets and related losses or business disruptions;
  • Inadequate management of employees and the safety of the work environment;
  • Non-compliance with internal and external regulations;
  • Inadequate implementation and management of processes and the control environment, including business partners;
  • Cyber risks and other information security risks; and
  • Project risks.

Operational risk management places the greatest emphasis on key business processes or operational risk segments. Operational risks are assessed based on all available information, such as estimates of potential risks by groups of business processes, realised loss events and other relevant information by employees and key functions. When assessing exposure and managing operational risks, internal controls for their management are inventoried by each business process. The priorities of the internal control system are as follows:

  • Efficiency, reliability and continuity of business processes;
  • Ensuring compliance of operations with the internal acts and legal regulations;
  • Accuracy and reliability of financial and accounting reporting; and
  • Information and property protection.

In accordance with the principles of proportionality and materiality, Zavarovalnica Triglav transfers the operational risk management system to subsidiaries, which regularly report on realised operational loss events and other material operational risks.

1.5.5.1 Ensuring business continuity and functioning of systems material for smooth business process implementation

One of the material operational risks is related to continuous operation of key business processes, which is ensured with the business continuity management system (BCMS) at Zavarovalnica Triglav. It comprises all key components relevant to the business, in particular the provision of the necessary staff, work locations and resources, which includes the operation of information technology with key applications. The Company appropriately manages information security and related business disruptions and interruptions. Business continuity plans for critical business processes and IT disaster recovery plans are regularly revised, upgraded and checked. The BCMS also defines:

  • A crisis management team of the Company, which is activated in the case of extraordinary events that cause a major interruption or disruption in business processes;
  • A disaster recovery team for extraordinary events that cause major disruption to IT services;
  • Recovery teams for the Company’s head office and regional units, which are activated in the event of interruption to the operation in an individual commercial building or regional unit.

See Section 2.7 of Risk Management for more information about operational risks.

1.5.6 Non-financial risks

Non-financial risks to the Triglav Group’s operations include material strategic risks, reputational risk, Group risk, sustainability risks and emerging risks. Non-financial risks usually originate from the external environment and are very closely linked to other risks, especially operational. They normally arise from several realized factors both inside and outside of the Group.

  • Strategic risks are the risks of loss due to adverse business decisions, improper implementation of adopted strategic decisions and insufficient responsiveness to changes in the business environment. They also include part of legal and regulatory risks arising from key changes in the Group’s business environment.
  • Reputational risk is the risk of loss of existing or future business or goodwill due to a negative image of the Group held by its clients, business partners, employees, shareholders, investors, supervisory and other government bodies, and others concerned or the general public. Effective reputational risk management allows the Company to retain the leading position in the market, maintain or increase market capitalisation, resolve potential crises with greater ease and remain resilient in an uncertain situation. It ensures the trust, loyalty and satisfaction of stakeholders.
  • The Group risks arise from the business model of the Company, which is the parent company, or a group of related parties. They include risks that might threaten the achievement of strategic objectives due to an inefficient governance system and insufficient understanding of the business environment of the Group members. The risk profile is also affected by the review and treatment of large transactions between related companies and the complexity of concentration risk management.

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Risk management system

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Risks can materialise in the form of major or minor deviations from the business and financial plans due to losses incurred or lost business opportunities.

Sustainability risks (including ESG risks) are a set of risks of both the Company and the Group companies arising from environmental, social and governance factors, and may have a negative impact on the financial position or solvency of the Company and the Group companies.

Environmental risks are divided into physical risks and transition risks. Physical risks are the risks of a financial loss due to extreme weather events or other environmental impacts related to climate change. Transition risk is associated with risks arising from changes in business or the environment, due to measures to promote the transition to

a low-carbon economy in order to reduce the human impact on climate change.

Social risks mainly include risks arising from the way the Company and the Group companies operate in relation to the requirements of the wider social environment, in particular ensuring diversity and equal opportunities for various stakeholders, safety, health and satisfaction of employees, and good relations with clients, suppliers and outsourcers.

Governance risks are risks associated with an inappropriately or inadequately established governance system, especially in the field of environmental and social aspects. They include the legality of business operations, corporate governance standards, including the risk management system and internal control system, remuneration of the company’s management, used business practices and the investor relations policy.

More activities are presented in Section 2 of Risk Management and in Section 12 Sustainable development and ESG aspects at the Triglav Group of the Business Report.

Non-financial risks are risks that, due to their nature, cannot be reduced, addressed or mitigated with dedicated capital. The standard formula does not cover them.

In addition to the risks described above, the Group is also exposed to potential or emerging risks. These are risks that may or may not develop in the future but are not yet material. They are difficult to assess but can have a significant impact on the business. They cannot be predicted based on past experience as there is often no data from which to predict either the frequency or the severity of the damage caused.

Emerging risks are therefore monitored very closely and the risk management system is appropriately upgraded. As part of regular monitoring, they are identified through the risk trend.

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Classification of the Company’s risks according to IFRS

Risks as determined by IFRS are underwriting, market, credit, liquidity and other risks. The Company’s risk classification can be translated into the IFRS risk classification as follows:

  • In accordance with IFRS, the most common market risks are currency, interest rate and other price risks, which include equity and property risks.
  • Under IFRS, credit risks comprise spread risk and market concentration risk, which are both classified as market risks according to the Company’s classification, and counterparty default risk. In this respect, exposures from reinsurance, cash and cash equivalents and receivables represent a significant part of the counterparty default risk.
  • There are no differences between the classifications of underwriting and liquidity risks.
  • Other risks as defined by the IFRS include operational and non-financial risks.

The Company monitors the situation and reports to the management on exposure and risk assessment based on regulatory requirements and internal risk classification. Due to the differences in the IFRS and Solvency II valuation methods, the values of individual balance sheet items may differ noticeably, which is also reflected in differences in exposure to individual risks. In addition, different valuation methods affect the sensitivity of the items and therefore the risk assessment. A more detailed presentation of the differences between the two valuations is included in the Solvency and Financial Condition Report, which is published on the Company’s website (triglav.eu).

Risk exposures according to the classification used in the Company’s risk management system are presented further on in the text.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

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The Group’s risk management system is upgraded by regularly identifying changes in the environment, taking into account strategic guidelines and objectives. In this way, the Group achieves a level of preparedness suitable for optimal response even in the case of unexpected events, which ensures profitable, stable and future-oriented business.

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1. Macroeconomic, financial and social instability as a result of COVID-19

operations. The following were identified as the main trends that were at the forefront in 2021 and that will be important in the future: events related to the development and consequences of the COVID-19 pandemic, upgrading of sustainable business, emphasising the monitoring of upcoming regulatory climate-related changes and further development of business digitalisation.

The Group’s acceptance of challenges and risk management

The Triglav Group regularly monitors the situation and prudently manages risks. In doing so, it pursues the widest possible diversification of its exposure to risks and manages their concentration to as far as segments, especially in areas where greater uncertainty is identified. The existing risk management system enables the Group to monitor the situation in the environment on an ongoing basis and to respond rapidly by appropriately addressing its negative impacts on capital adequacy and profitability.

In 2021, the focus continued to be on the moderate underwriting of market risks and increasing underwriting risks (the latter due to business growth). The slightly higher risk-free interest rate reduced the risk of providing embedded financial guarantees for life insurance products with a savings component.

Market risks in the Group’s own insurance portfolios are managed with established investment policies by primarily following the interests of policyholders, persons insured and other beneficiaries from insurance contracts and focusing on simultaneous investment security and achieving maximum profitability while strictly taking into account the assumed risks. The amount, maturity and currency of assets intended to cover insurance liabilities are harmonised with liabilities as much as possible, thus further limiting market risks. By managing the remaining assets, the goal of achieving a reasonable rate of return is pursued, taking into account all the risks assumed and maintaining a high overall credit rating of the investment portfolio. See Section 7.9 of the Business Report 2.4 for more information about investments and Section 2.4 of Risk Management for more information about market risks.

In the current situation, careful attention is paid to the optimal profitability of the insurance business and the appropriate rate of return on investment, which is also achieved by investing in alternative investments and listed index funds. This additionally ensures a higher diversification of investments. Alternative investments with comparably lower liquidity show slightly higher expected returns. The volume of such investments is subject to achieving adequate portfolio liquidity, taking into account stress scenarios for deteriorating liquidity in financial markets and increasing liquidity needs.

During the COVID-19 pandemic, the Company monitored the effects of the energy shortage and supply chain disruptions on business operations. As part of regular risk management in 2021, the Company did not detect any excess concentrations in the affected segments of its insurance portfolio that could have a significant impact on its financial position. The lack of semiconductors led to a noticeable decrease in the number of new registered vehicles and a consequent increase in the share of used vehicles in Slovenia, which account for the highest number of motor vehicle insurance policies at Group level. The average age of passenger vehicles increased.

The year 2021 was largely marked by the continued COVID-19 pandemic. With the introduction of vaccination and digital COVID certificates, countries found it easier to regulate the pandemic than in the preceding year and took fewer restrictive measures that would weaken economic activity. The continued strong and accommodative monetary policy resulted in considerable excess liquidity, sharp growth in stock markets and significantly stronger economic activity. Along with stable economic growth, the introduction of vaccination and an effective response to the pandemic, investors were faced with uncertain signs of a tight monetary policy, as excess liquidity and consequent excess demand slowly but steadily raised prices, initially only energy prices.

The COVID-19 pandemic also left its mark on the available volume of global production. Due to the slowdown or interruptions in the operation of individual industries, with occasional increases in the number of infections and other unexpected factors, there were temporary disruptions in supply chains, which are expected to continue. The reduced global supply further boosted price growth, particularly due to the energy crisis with rising electricity prices. The growth of these prices slowly began to spill over to all the links in the supply chain, in which the final burden is borne by the consumer. Central banks became increasingly responsive to higher inflation, tightened the monetary policy and announced higher interest rates. The latter could not only have the effect of raising interest rates in bond markets but could also lead to a fall in share prices if monetary policy tightened too quickly. The economic outlook for the coming years remains good but increasingly uncertain, also due to possible new COVID-19 variants resistant to existing vaccines and, under the influence of the pandemic, due to increasingly pressing geopolitical and internal socio-political risks that increase political instability, social inequality and social intolerance.

Vehicles in the market is increasing, which the Company took into consideration when redesigning its products, while upgrading and expanding the range of products suitable for older vehicles (mini assistance, technical assistance, comprehensive collision insurance (kasko karambol)). Its portfolio of motor vehicle insurance covers is very well spread out across car brands and sales channels, thus adequately managing uncertainties in relation to individual manufacturers and dealers.

To manage default risks, the Group established an effective system for monitoring the entire portfolio of counterparties, which enables it to promptly identify these risks and take action. The credit quality of the portfolio is regularly monitored, while the concentration in the Group is managed by taking into account and adjusting exposure to individual partner segments.

Higher inflation also has an effect on the Company’s operations. With the increase in operating expenses and expenses in the insurance portfolio, especially in non-life insurance, its unexpected faster growth could result in higher claims. Such risks are managed by regularly adjusting the pricing policy. Higher inflation also affects the investment portfolio, primarily through fixed-income investments, the value of which is historically negatively correlated to rising inflation. Inflation risk is managed within the framework of interest rate risk management.

In addition, higher inflation has the effect of reducing the real disposable income of households, which would therefore spend less money on taking out new optional insurance policies or renewing existing ones. If current macroeconomic developments stabilize in stagnation (low economic growth with high inflation), credit and liquidity risks could increase.

The Group insurance companies carefully monitor the cost aspect and investment returns in life and pension insurance policies, which are subject to premium costs determined at the time of conclusion throughout their whole term and also have contractually-defined returns. Taking into consideration expected inflation, the Company is changing its focus from pension insurance with a guaranteed interest rate to funds with a mixed and equity investment policy. These offer policyholders the possibility of higher returns and more easily mitigate inflation, while the Company itself is less exposed as they do not include a guaranteed interest rate, which is difficult to achieve in the current market situation.

Furthermore, to take out supplemental voluntary pension insurance, the Group directs policyholders to Triglav, pokojninska družba, which is its...

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

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Specialised company for pension funds.

In 2021, which was characterised by the central banks’ expansionary policy, the Company did not record any deterioration in liquidity. The adequacy of liquidity was regularly checked and confirmed by stress tests, as the liquidity risk management system includes both stress scenarios and a liquidity plan in the event that it would not achieve adequate liquidity without them. The Company has a system in place that provides adequate liquidity reserves to meet liquidity needs even in an extraordinary situation.

The Triglav Group actively participated in the EIOPA stress test, which confirmed its capital strength and liquidity in the case of severe consequences of the pandemic.

The Group’s acceptance of challenges and risk management


Sustainability aspects are incorporated into the Triglav Group’s operations, which are based on responsible long-term development. The Group committed itself, through its activities, to reduce uncertainty in the environment, provide its clients with financial and other security and create long-term sustainable value for its shareholders and other stakeholders. The coverage of risks that the compulsory social security scheme does not cover or covers inadequately is ensured by complementary and supplemental insurance products. The Company is expanding its life, pension and health insurance product range, thereby increasing the security of clients at all stages of life. During the pandemic, claims were settled through appropriate life underwriting risk management and thus contributed to the financial security of the affected policyholders, especially in the event of a difficult recovery from COVID-19. The Company is exposed to longevity risk in products with lifetime annuity or pension payouts. Especially long-term risk requires special attention: it is managed by developing dynamic models of the policyholders’ life expectancy and setting appropriate premium rates and provisions.

The Group is aware that healthcare will continue to gain social significance. It is proactively increasing its range of healthcare services in order to provide its policyholders – via health centres – with timely and, at the same level of quality, more affordable healthcare services than its competitors on the market. The Group aims to transform from a traditional health insurance provider into a health partner and provide clients with comprehensive lifelong services. By offering additional healthcare services, it takes into consideration the risk of a potential health reform and the abolition of supplemental health insurance.

At a time when the COVID-19 disease is still spreading, it is even more important to continue operations that aim for balanced long-term development and include care for the environment, society and all stakeholder groups. In 2021, we witnessed two waves of increasing cases of infections in the Adria region, as well as measures and instructions of governments and expert groups to limit them. The same can be expected in the future.

The COVID-19 epidemic further exacerbated the health crisis. There are more and more warnings about its future consequences for people’s health due to the redistribution of healthcare services from regular treatment to the treatment of COVID-19 patients. Hospitals dedicated to COVID-19 patients suspended other programmes due to labour shortages, and many diseases are therefore not detected as early as they would otherwise be. People can be expected to be of poorer health, which means negative consequences in the near future.

The effects of the pandemic were also felt at work. Various forms of hybrid work were implemented, including working from home. This caused problems for some employees due to inadequate working conditions (working hours, premises, etc.).

The pandemic, which has lasted for almost two years, also affected people’s mental health, affecting personal relationships due to people worrying about the threat of the virus and having less social contact. These health problems are expected to deteriorate as the pandemic continues.

One of the key challenges for Slovenia and the region is the ageing population, which will have an even greater impact on the healthcare system and the labour market.

On the one hand, this has an impact on labour shortage, slow development and economic growth, and on the other hand, with increasing longevity, public spending on pensions and healthcare is increasing. All this increases the risks of public finance sustainability due to the growing budget deficit and higher public debt.

2. Implementation of the social aspects of sustainable business in the COVID-19 situation

101 Poročilo Ekonomski pregled Slovenije 2020; OECD Business Report Risk Management Challenges and opportunities of today Accounting Report

The pandemic also had a strong impact on employment and how the Group interacts with its employees, who play a key role in achieving the Group’s ambitious business objectives. Changes in this area were driven by government measures and the Group’s strategic initiatives to create a stimulating, development-oriented environment with engaged, healthy and satisfied employees. The Group provides for their development and carefully chooses new employees, who are subject to thorough onboarding.

In 2021, close attention was paid to government measures, which were consistently implemented in order to provide employees with the safest possible working environment. The Company regularly reviewed security measures to curb the spread of COVID-19. With the adopted and promptly revised work instructions, the Company set out in detail the obligation and method of verifying the compliance of employees, clients and other partners with the recovered/vaccinated/tested rule. Good practices were transferred from the parent company to other Group companies, which adapted them to local legislation. Hybrid work was introduced, which includes working from home, and a new employment contract was entered into with employees who were able to work from home because of the nature of their work. Based on a written order, working from home was enabled to those who were unable to work in the Company’s premises due to measures to curb the spread of COVID-19 and to health risk groups. The safety statement was updated with a risk assessment and measures related to the increased risk of infection with agents causing infectious diseases. Testing and other measures were carried out to ensure the health and safety of employees at work (protective masks, disinfectants, etc.).

As part of the Triglav.smo programme (striving for healthy, satisfied, engaged employees), the decision was made to improve employees’ knowledge about mental health. Due to the increase in mental distress and problems in society, two sets of online meetings entitled A healthy mind in a healthy body were held. The staff at the Psihološki u trip (Psychological Pulse) group continued to provide psychosocial support and professional guidance for better mental health. An increase in the number of employees needing such support was observed. In order to improve the life-work balance, measures related to the Family-Friendly Enterprise Certificate continued to be implemented.

The Group will continue to attract new highly qualified and highly skilled employees by strengthening the brand of a development-oriented and

responsible employer, rmly believing that this will help to ret ain the top employe es in the Group. Assessments of the or ganisational cl imate in the Group show bet ter results ever y year. This proves that the Group is ef f ec tivel y adapting to the changes resulting from the epidemic; communication is open and ef fe c tive, and the Company atmosphere remains p ositive despite the changed working metho ds. The measures taken and achievement s in 20 21 conrm that an appropriate degree of e xibility w as built into the Grou p’s system for managing s uch risks, which will be neede d in the future to manage uncer t ainty in so ciet y.

See Section 12.4.2 o f the Business Repor t for more information abou t ac tivi ties for the care for employe es.

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The Group’s acceptance of challenges and risk management

The Group ac tively resp onds to changes at hand by accelerating busi ness digitalisation and the use of o ther

3. Digital transformation and cyber security

Solutions resulting from strategic development processes in recent years, particularly the introduction of an omni-channel sales approach and remote and paperless operations. See Section 11.2 of the Business Report for more information on development activities. Thanks to solutions such as remote signing, video identification and remote inspection of the object insured, business continuity was ensured also in the extraordinary circumstances, proving that the Group is well-prepared for digital business.

The Company ensures appropriate information security and complies with regulatory requirements by constantly upgrading the information security management system and security controls, regularly testing information security and verifying recovery procedures and information systems. To continuously monitor security events, a security and control centre was established, which operates 24/7. New information tools are developed at the Company and transferred to other Group members in accordance with established procedures. With these tools, new security risks are controlled promptly, while actively managing the level of the Group’s information security. Information risks and within them cyber risks are monitored with a new tool for operational risk management. The Company is aware that people are the most vulnerable part of information security, which is why it regularly raises employees’ awareness and educates them about information security risks and their management. The level of awareness is regularly checked, for example by social engineering tests using electronic communication (a phishing test). Based on these findings, a plan of actions and measures is designed to improve information security and employee awareness.

Before and during the implementation of new technological solutions, related risks are assessed and a set of measures for their management is designed; new solutions are then verified on an ongoing basis, used to measure client satisfaction and improved based on the feedback received. IT solution providers are selected that offer legally compliant solutions for information security and personal data protection with guaranteed compatibility of services. This approach is also used in the project of developing an integrated sales module.

To better deal with the challenges of remote business and increasing cyber threats, the Company provides tailored cyber insurance products and related assistance services to its clients.

The already high level of digitalisation of everyday life is increasing even faster during COVID-19 times. Advanced analytics, the use of cloud services, the Internet of Things, cognitive computing, mobile network development, process robotisation, machine learning, artificial intelligence, API, the sharing economy and remote business are all on the rise. All this is reflected in clients’ expectations and needs, the cost efficiency of companies, the need for faster adaptation, the development or acquisition of additional information systems with appropriate functionalities that meet the requirements of regulations and information security, and new ways of doing business. Insurers are expected to constantly follow and adapt their operations to changes in society as well as implement technological changes and innovative business models developed by insurtech and fintech companies. The insurers’ digital transformation process has been noticeably accelerating recently. Searching for new digital services and implementing them into operations and providing an outstanding user experience can be a significant challenge for insurance service providers (due to rapid and continuous development), but it is also becoming one of the key differentiating factors. Clients have high expectations related to the quality of services and user experience in an omni-channel environment that they gain with service providers in other industries or on global digital platforms. The COVID-19 pandemic caused a change in the way insurers engage with clients, switching mostly from physical contact to communicating predominantly remotely and via digital channels (taking out insurance, settling claims, etc.). As is extensively reported in the previous section on employees, work processes also moved from business premises to employees’ home, with communication mainly taking place via an internet connection and with remote access to Company data. All of the above gave additional impetus to business digitalisation and produced many challenges, such as client identification, remote signing, remote inspection of the object insured, secure document exchange and managing changes in client data in the Company’s databases.

Technological development is associated with the exponential growth of cyber threats, such as attacks to steal information, blackmail for ransom or stop business processes. The vulnerability of insurers to cyber attacks and their number increased worldwide. Managing and limiting the possible financial and operational-process effects of these threats is crucial for successful operations, while maintaining clients’ confidence in the secure processing of their often sensitive data. Regulators are working to increase security by introducing security measures and security incident reporting procedures (such as the GDPR). The current focus is on EIOPA guidelines on outsourcing to cloud service providers and guidelines on information and communication technology security management. The Regulation of the European Parliament and of the Council on digital operational resilience for the financial sector is expected to be adopted in 2022.

Increased risks in the environment are also a business opportunity for insurers. Cyber insurance products make a valuable contribution to secure business operations and play a key role in the safer transition to a digital economy.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

The Group’s acceptance of challenges and risk management

The Group comprehensively monitors the environmental efficiency of its operations and incorporates new regulatory requirements that facilitate the economy’s transition to sustainable development into its governance systems. The Group’s strategic ambitions relating to sustainable development (ESG) define key guidelines for the implementation of business processes in the Group members, engagement with clients and other stakeholders, and its activities and integration in the community. The Group strives for sustainable solutions that focus on the efficient use of energy, water and other natural resources as well as reduce pollution.

In engagement with clients and other external stakeholders, the Group aims to meet the set environmental goals and national and global environmental commitments, thereby monitoring the direct and indirect impacts of operations on the environment and related environmental risks. The Group takes a proactive approach to tackling challenges such as climate change. In parallel with developing various types of insurance coverage, the Group aims to make individuals better understand climate risks, the growing dangers of natural disasters and other climate change impacts on society and to be more aware of them.

The Group will support the development of sciences so as to understand the causes of environmental change and their indicators as well as the development of new technologies to reduce the negative impacts of economic and social activities on the environment.

See Section

12.3 of the Business Report for more information.

Climate change emergencies will be more frequent and severe in the long run. Therefore, special attention is paid to the adequacy of premium amounts to cover weather damage and an expert assessment of the risk of increasing insurance liabilities due to climate change is reasonably included in the information on historical data (the number and intensity of past loss events). Based on the stress scenario for increased severity and/or frequency of catastrophes in one year, which was performed for the Company’s existing non-life insurance portfolio, there was a noticeable increase in total net claims, but their value does not exceed the Company’s internal limit for underwriting catastrophe risks due to its adequate reinsurance protection.

Climate change is a material risk in the long run, which also depends on humankind’s future responses and the speed of nearing carbon-free business. At the same time, it is also a sustainability risk, an area which is an increasingly important part of business.

The coordination and effectiveness of climate change mitigation measures will increase, as will the required business adjustments, which will put the risk of business transition at the forefront. According to the opposite scenario, measures taken will be inadequate, resulting in higher physical risks with an increased frequency and severity of weather disasters and other consequences.

The effects of climate change are already reflected at a global level in higher average atmospheric temperatures, rising sea levels, more frequent and longer heat waves, and in recent years more frequent extreme weather events also seen in the Adria region. In the future, the Group’s markets will be characterised by more frequent floods, which also applies to the winter months (property insurance), primarily due to higher river levels, prolonged droughts in the summer months (agricultural insurance) and severe hail. The frequency and severity of weather disasters will increase the demand for insurance coverage; therefore, insurance companies will need more reinsurance coverage, which will put pressure on reinsurance prices. Increasing the frequency and severity of weather disasters will increase the risk of the non-life insurance portfolio, while increasing the capital needs of insurance companies, which may further reduce the supply of such insurance coverage.

As the atmospheric temperature increases, mortality and the likelihood of disease or new epidemics also increase, which may affect supply and demand of life and health insurance. The COVID-19 pandemic showed that large and long-lasting disease outbreaks can worsen socio-political stability and the macroeconomic and geopolitical situation, which usually results in reduced economic activity and shocks in financial markets. These events will also affect the new division of regions suitable for habitation, which may lead to more extensive migration and volatility in the housing market.

The insurance sector could significantly facilitate the social transition to a carbon-neutral economy and, by providing adequate coverage, contribute to a higher level of stability and security in terms of physical risks, thereby improving the economy.

The legislative package relating to sustainability will, among others, regulate the classification of economic activities by environmental orientation and upgrade the reporting requirements for the environmental aspects of business operations. Its implementation is expected to transform society into a more environmentally conscious society, although this will also lead to additional costs. Many challenges remain open in the field of data quality and sources and methodologies for their diverse use, mainly due to the general vagueness of approaches and data availability and therefore the lack of market practice in the (re)insurance sector, which would otherwise greatly facilitate legislative changes. The new EU regulation to promote the transition to a green economy and the changing values of consumers are increasing the attractiveness of the market of insurance products related to the renewable energy sector. The demand for investment-insurance products and insurance solutions, which accompany the buyer in adopting a sustainable lifestyle, is therefore growing.

Recent analyses for Slovenia, as part of the short-term effects of climate change, predict an increased frequency and severity of weather disasters, but do not assess them as extremely severe. Slovenia’s action will be focused predominantly on increasing sustainable methods of energy production, reducing emissions from transport and digitalising public administration and industry.

4. Implementation of environmental sustainability and climate change risk management

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Challenges and opportunities of today

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

The Company strives to raise public awareness in various ways about the importance of insurance against damage due to climate change, as it is aware that this risk will affect the quality of life of us all. Weather disasters causing major damage are expected in the future as well, thus people are advised to regularly check the adequacy of their insurance coverage. Safe and self-protective behaviour is promoted with preventive warning systems, and after events with products that provide various types of assistance services. The Company designed the Triglav Vreme (Triglav Weather) application and the Toča (Hail) warning system, within which it provides catastrophe relief. See Section 12 of the Business Report for more information.

The Company not only provides a broad range of insurance products covering the risks of adverse weather events, but also designs new business models in the form of new insurance coverage and to promote insurance in general. The goal is to attract the attention of as many retail and corporate clients as possible and encourage them to buy insurance and, with geographical diversification, to provide wider and easier accessibility of insurance products. The Company reduced the impact of assumed risks on its operations by having an appropriate reinsurance coverage, which is constantly checked and adjusted.

Upgrading the sustainability risk management system, which will be at the forefront next year, will be based on the risks identified in the own risk and solvency assessment process. These risks will relate to the improvement of the quality of data for environmental risk assessment and, on this basis, to the upgraded system of monitoring and reporting on sustainability risks in accordance with the law.

There is also the Group reputational risk, which arises from the adjustment of operations in relation to competitors, especially with the growing awareness of society. These future potential risks can be realised over a long period of time and affect all key business processes, acquisition and retention of business and personnel. They are considered in the context of strategic activities by adapting the governance system to those areas where the Group’s exposure is greatest, which is based on a comprehensive understanding of causes and consequences and their consistent treatment within the operations.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2. Risk exposure and management

The quantitative presentation of risk exposure presented below is primarily based on accounting data. Exposures on a mark-to-market basis are presented in greater detail in the Solvency and Financial Condition Report available at www.triglav.eu.

The presentation of the Triglav Group’s risk...

See Section 12 Sustainable development at the Triglav Group of the Business Report for more information about sustainability aspects.

prole and risk assessments by individual risk segment are based on market values for solvency purposes. The Company uses a regulatory method that was assessed as appropriate for risk measurement in the context of the own risk and solvency assessment process.

In the case of unit-linked insurance, the risk is not borne by the Company. Certain tables below therefore show the value of these insurance contracts separately or are excluded from the presentation of exposure and risk assessment of the Company and consequently the Group.

2.1 Capital and capital adequacy management

Effective capital management enables the Group to improve its operations, adopt appropriate business decisions and maintain its competitive advantages.

Explanation of differences in capital valuation in the balance sheet for solvency and financial reporting purposes for the Triglav Group as at 31 December 2021 (EUR million)

Capital adequacy of the Triglav Group and Zavarovalnica Triglav

The definition of equity in the balance sheet for the preparation of financial statements differs from its definition for solvency purposes. Differences and important reasons for changes in items of both types of capital in 2021 are described in the Group’s Solvency and Financial Condition Report for 2021, D and E sections, which is published on www.triglav.eu.

The Triglav Group was well capitalised also as at 31 December 2021. Achieved capital adequacy was 219% as at 31 December 2021, remaining within the target range, i.e. between 200% and 250%. Thus, the Group meets its target risk appetite, which is in line with the capital management strategic objectives and the dividend policy criteria presented in Section 1.3 of Risk management.

Triglav Group Zavarovalnica Triglav
31 Dec. 2021 31 Dec. 2020
Available own funds (EUR million) 1,007 968
SCR (EUR million) 459 404
Capital adequacy (%) 219 240
Capital adequacy was affected by the increase in available funds, which are EUR 39.6 million higher than in 2020 due to profitable operations; this amount already takes into account the expected dividend amount for 2021. Zavarovalnica Triglav paid dividends in the amount of EUR 38.6 million for 2020. The Group’s capital requirement increased in the comparative period due to higher market and underwriting risks, which is largely due to increases at the Company.

Group’s equity

Intangible assets and deferred acquisition costs* 932.99
Net deferred taxes 107.2
Investments in subsidiaries and associates 28.6
Property 66.0
Financial investments 25.6
Net unit-linked insurance assets 405.4
Reinsurers’ share of technical provisions 104.6
Technical provisions** 79.2
Subordinated liabilities 663.9
Other assets and liabilities 2.2
Excess of assets over liabilities 129.3
Other deductibles, including foreseeable dividends*** 84.3
Deductibles for non-available own fund items 1.5
Subordinated liabilities 51.7
Group’s available own funds 1,007.11
  • The fair value of intangible assets is valued at 0.

** Consolidation for solvency purposes differs for Triglav Skladi and Triglav, pokojninska družba.

*** Other deductibles include deductions for participations in other financial undertakings, including non-regulated undertakings carrying out financial activities, and foreseeable dividends.

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182

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Sensitivity analysis of the movement of the Group’s capital adequacy ratio

  • The scenario includes an increase in credit spreads on Slovenian government bonds by 300 basis points, corporate financial bonds by 350 basis points, corporate non-financial bonds by 400 basis points and a drop in Slovenian share prices and the value of Slovenian collective investment undertakings by 50%.

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Report

219% 225% 212% 220% 217% 206% 230% 223% 214% 224% 213% 206%
200% 210% 220% 230% 240% 250%

Capital adequacy ratio as at 31 Dec. 2021

  • Equity investments +25%
  • Equity investments -25%
  • Interest rates +50 bp
  • Interest rates -50 bp
  • Credit spreads +50 bp
  • Credit spreads -50 bp
  • Real property +25%
  • Real property -25%
  • Exchange rates +20%
  • Exchange rates -20%

Deteriorated situation in the Slovenian financial market*

The figure shows the sensitivity of the capital adequacy ratio to strong changes in individual parameters of the capital market and based on the assumed stress scenario of a deteriorating situation in the Slovenian financial market. The Group’s capital adequacy ratio remains within the target range for all assessed sensitivities.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Risk

Risk assessment (current)

Risk trend (future)

Note

Capital adequacy Capital adequacy remains in the target range in both the Company and the Group. In 2021, the Group participated in the EIOPA stress test for insurance groups, which confirmed its capital strength.
Underwriting risks The Group maintains premium growth and achieves the target values of indicators in strategic markets. Despite more frequent and severe disasters, it achieved the profitability of the insurance portfolio within the planned values. Along with inflation, risk-free interest rates also increased slightly, which partly reduced the risk of providing embedded financial guarantees for life and pension insurance products.
Market risks In 2021, favourable conditions prevailed in the financial markets, as central banks made sure that market volatility was low. There were more problems in supply chains due to excess demand, insufficient supply and the crisis in the energy market. The latter, with excess market liquidity, led to high inflationary pressures at the end of 2021. In the future, uncertainty remains related to the level and length of the period of high inflationary pressures, which may also affect changes in interest rates. Nevertheless, the Group maintains risks at defined levels and pays special attention to the development of optimal investment policies and the matching of assets and liabilities.
Credit risks

Liquidity risk

The Company’s strong liquidity position is maintained by regularly monitoring the liquidity position. The EIOPA stress test, performed according to a uniform methodology at Group level, confirmed the adequate liquidity of Group insurance companies.

Operational risks

The Group takes a proactive approach to operational risk management. It pays more and more attention to regular maintenance and additional upgrades of the information security management system. The level of risk is increased by its strategic focus on digitalisation and the growing threat of cybersecurity incidents.

Risk dashboard of Zavarovalnica Triglav and the Triglav Group as at 31 December 2021

  • An overall assessment of the main risk categories was made on the basis of discussed quarterly risk reports. The risk trend shows a potential assessment of future risks relative to the latest projections.

  • ii) Risk trend: downward stable upward.

  • i) The colour scale of assessed risks: high medium low

2.2 Risk profile

Risks are assessed based on the standard formula defined by the applicable legislation and internal methodologies. The latter are mostly based on the value-at-risk method, which distributes market losses or gains over a one-year horizon with a 99.5% confidence interval. With regard to solvency capital requirement (SCR), the diversification specified in the standard formula as prescribed by law is taken into account.

The level of underwritten risks was within the range defined in the risk appetite. The Group is most exposed to market and underwriting risks, followed by credit and operational risks. Within the Group, the Company assumes the bulk of the risks.

The risk profile of Zavarovalnica Triglav and the Triglav Group shows their exposure to most material risk categories and is presented in the table below.

Underwriting risks: 47%
Market risks: 34%
Credit risks: 6%
Operational risks: 6%
Risks of other non-financial companies: 3%
Risks of companies from other financial sectors: 4%
  • The risk profile is determined based on risk assessment using the standard formula, without taking into account the effects of diversification across individual risk categories.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.3 Underwriting risks

Underwriting risks are directly related to underwriting insurance policies and the amount of their value. They are negatively affected by losses or adverse changes in the value of insurance liabilities due to inadequate pricing and assumptions taken into account in the calculation of insurance technical provisions. This type of risk is significantly related to the premium amount. The structure of consolidated gross written insurance, coinsurance and reinsurance premiums of the Group by non-life and life insurance segment is presented in detail in Section 7.5 Gross written insurance, coinsurance and reinsurance premiums of the Business Report.

Underwriting risks are presented separately for non-life and life insurance.

2.3.1 Non-life underwriting risks


When underwriting non-life insurance policies, the Group’s insurance and reinsurance subsidiaries underwrite premium risk, reserve risk, lapse risk and catastrophe risk. Under the standard formula, these risks depend on the exposure to individual risks and their volatility. The Group is most exposed to premium and reserve risks, followed by catastrophe and lapse risks. At Group level, Zavarovalnica Triglav underwrites the bulk of the non-life underwriting risks, Triglav, Zdravstvena zavarovalnica underwrites most health underwriting risks, while Pozavarovalnica Triglav Re underwrites the majority of inward reinsurance underwriting risks. Other Group insurance companies contribute slightly over 20% to non-life underwriting risks.

Risk assessment for non-life insurance including health insurance for the Triglav Group as at 31 December 2021

Premium and reserve risk: 63%
Catastrophe risk: 20%
Lapse risk: 17%
  • The risk profile is determined based on risk assessment using the standard formula, without taking into account the effects of diversification across individual categories of non-life underwriting risks. It includes non-life insurance and complementary accident insurance taken out with life insurance, but non-life insurance annuities are excluded.

The profile of non-life underwriting risks did not change significantly in 2021. The increase in their overall assessment was influenced by portfolio growth, which increased the exposure to all three main components of these risks.

Triglav Group’s exposure to premium risk as at 31 December 2020 and 31 December 2021 (EUR)

2021 2020
Exposure to premium risk 800,000,000 700,000,000
600,000,000
500,000,000
400,000,000
300,000,000
200,000,000
100,000,000
0

Exposure to premium risk increased the most in 2021 in the real property insurance. Most growth in this line of business stems from underwriting international reinsurance policies, which increases the geographical diversification at Group level. See Section 7.5 of the Business Report for more details about the movement of gross written insurance, coinsurance and reinsurance premiums.

Premium risk is regularly monitored both at the Group level and at the level of insurance segments. The adequacy of written premium in relation to actual claims and costs arising from underwritten insurance contracts is also measured with combined ratios. Combined ratios for the last three years are presented in Section 8.1 for the Group and Section 8.2 for the Company in the Business Report.

The sensitivity analysis of the Group’s net combined ratio showed that by increasing or reducing the ratio by 1 percentage point, the Group’s profit before tax would decrease or increase by EUR 6.8 million. Due to the increase or decrease of the Company’s net combined ratio by 1 percentage point, its profit before tax would change by EUR 4.1 million. Taking into account one (additional) maximum net loss in the amount of EUR 7.5 million, the Company’s combined ratio would deteriorate by 1.82 percentage points in 2021.

Based on actuarial estimates of the movement of the amount of benefits, expenses, combined ratios and the market situation, premium rates for non-life insurance are high enough, therefore premium risk management is appropriate.

The appropriateness of provisions for financial reporting purposes for individual insurance classes (see Section 3.18 of the Accounting Report for more information) is verified by performing the liability adequacy test based on the balance as at the last day of the financial year by regularly calculating insurance technical provisions for solvency purposes. According to actuarial estimates of future claims as at the 2021 year-end, the created insurance technical provisions were adequate for both financial.

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In addition to exposures (net claims provisions), reserve risk assessment is affected by volatility, which varies by line of business. In 2021, the real property insurance other portfolio maintained the ratio between the exposure of insurance segments with low.

For more information, see Section 3.18 and Section 3.16 of the Accounting Report.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

and high volatility. Insurance segments with lower volatility at Group level include: motor vehicle liability insurance, other motor vehicle insurance and legal expenses insurance. The remaining insurance segments are characterised by higher volatility.

The ratio of the exposure for reserve risk for provisions with low and high volatility for the Triglav Group as at 31 December 2021 and 31 December 2020

Probable maximum loss (PML) for a 200-year return period by peril* 2021 2020
exposure with low volatility 47% 50%
exposure with high volatility 53% 50%

The Group’s insurance companies regularly check or analyse the adequacy of insurance technical provisions. As harmonised actuarial methods are consistently used in the formation of insurance technical provisions, the adequacy of provisions is assessed based on the difference between the originally estimated liabilities and the subsequently estimated liabilities as at a specific cut-off date. Analyses show that the difference in historical years is such that it confirms the adequacy of provisions as at 31 December 2021.

Lap se risk increased during the year due to the increase in the non-life insurance portfolio.

Non-life insurance catastrophe risk

In 2021, the Company recorded four events, which it defined as catastrophe events, of which one was frost, two were storm events and one was a flood event. The table presents the gross and net financial effects of these events for the Company. They are shown separately according to modelled and non-modelled perils. At the Company, the perils where it has the largest exposures or pose a high risk are regularly modelled. These perils are flood, hail, storm and earthquake.

For Slovenia, the Company has several models at its disposal, on the basis of which the distribution of claims according to return periods for hail, storm and flood is determined. The table below shows the most probable maximum loss (PML) for a 200-year return period over a one-year period by peril.

Modelled peril (EUR million) 31 Dec. 2021
Hail 75.5
Storm 132.7
Flood 48.8
  • In the case of availability of several models, the average of modelled results was taken into account. * Also includes claims development and an estimate by the end of the year.

Realized financial effect of catastrophe events at Zavaro valnica Triglav

Modelled perils Non-modelled perils
31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Gross financial impact (EUR million) 12.8 20.8 3.4 0
Net financial impact (EUR million) 11.2 11.8 3.3 0

The Company modelled storm and hail among realised catastrophe events, but it does not model frost. See Section 7.2 Environmental impact on the Triglav Group’s operations in the Business Report for more information about realised catastrophe events.

Non-life insurance risk concentration

The re and natural disaster insurance portfolio includes the largest number of individual large perils, which is also exposed to catastrophe perils, therefore the greatest need for reinsurance coverage is related thereto. Compared to the preceding year, the Group’s reinsurance coverage did not change significantly.

Net written premium share in relation to gross written premium as at 31 December 2021


Motor vehicle liability

Land vehicles

Other damage to property

Fire and natural forces

Accident

General liability

Credit

All other segments

0% 20% 40% 60% 80% 100%

Triglav Group

Zav arovalnica T riglav

SASB: FN-IN-450a.1

SASB: FN-IN-450a.2

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

With regard to regulating the reinsurance coverage in the Triglav Group, Pozavarovalnica Triglav Re plays an important role as it assumes the underwriting risks based on reinsurance agreements with individual Group companies. Pozavarovalnica Triglav Re concludes outward reinsurance contracts for a portion of the risks it reinsures in order to effectively manage its exposure and protect its own assets, while indirectly protecting the assets of the Group’s insurance companies.

The Group’s largest retention amounts to EUR 5 million per peril, with the exception of nuclear perils, EUR 10 million per catastrophe and EUR 5 million per other correlated perils occurring after the event. The Group’s largest potential exposure in the amount of EUR 14 million could arise from nuclear perils, which the Group has assumed from the Slovenian nuclear pool. Nuclear perils are characterised by an extremely low frequency, as no such claim has been reported in 28 years, and by a low or null correlation with other contingent liabilities.

Assumed capacity of nuclear perils for 2020 and 2021 in the Triglav Group

Assumed capacity in EUR 2021 2020
Zavarovalnica Triglav d.d. 10,000,000 Zavarovalnica Triglav d.d. 10,000,000
Pozavarovalnica Triglav Re d.d. 3,000,000 Pozavarovalnica Triglav Re d.d. 3,000,000
Triglav Osiguranje d.d., Zagreb 1,000,000 Triglav Osiguranje d.d., Zagreb 1,000,000
Total after the event 14,000,000 Total after the event 14,000,000

The reinsurance coverage for retention in the case of catastrophe events is designed as excess.

of loss reinsurance with four layers. It was used twice in 2021. The protection against increased occurrence of catastrophes is also arranged for the Group. The reinsurance programme has so far proved to be appropriate.

The earthquake event in Ljubljana also poses a concentration risk for the Group. It is covered with quota share reinsurance, while retention is additionally protected with excess-of-loss reinsurance for catastrophe events. The impact of the 200-year earthquake in Ljubljana on the capital adequacy of the Company and the Group is verified each year with a stress scenario in the context of the own risk and solvency assessment process. Having an adequate reinsurance coverage, the Company and the Group would successfully survive a severe earthquake. According to stress scenario calculations104, the estimated financial impact of a major earthquake in Ljubljana would amount to EUR 39.3 million for the Company and EUR 40 million for the Group. This shows a strong resilience of both the Company and the Group, which would retain their capital adequacy even if this event were realized.

The life underwriting risk profile did not change significantly in 2021, nor was it significantly affected by portfolio growth.

Gross written insurance, coinsurance and reinsurance premiums in 2021 by (re)insurance subsidiary of the Group is presented in Section 7.5 of the Business Report.

Insurance technical provisions for life insurance are determined according to prudent assumptions, and their adequacy is regularly checked. The adequacy of provisions is regularly tested using the liability adequacy test (LAT) and calculating the “realistic provisions” set based on the present value of the best estimate of expected contractual and other cash flows. The test is performed at least once a year based on the balance on the last day of the business year (see Section 3.17 of the Accounting Report for more information). The test results for 2021 showed that an adequate level of insurance technical provisions for life insurance was created for the Group and individual insurance companies. Additional other insurance technical provisions were created for the identified shortfalls in the guarantee fund backing supplemental voluntary pension insurance saving and the guarantee fund backing supplemental voluntary pension insurance payouts.

  • The risk profile is determined based on risk assessment using the standard formula, without taking into account the effects of diversification across individual categories of life underwriting risks. It also comprises risks from ring-fenced funds. It includes life insurance and non-life insurance annuities, but complementary accidental insurance taken out with life insurance is excluded.

2.3.2 Life underwriting risks

The Group is most exposed to lapse and life expense risks. Within the Group, Zavarovalnica Triglav underwrites the bulk of life underwriting risks.

Lapse risk 35%
Life expense risk 30%
Longevity risk 17%
Mortality risk 10%
Life catastrophe risk 6%
Revision risk 2%
Disability-morbidity risk 0%

Risk assessment* of life insurance for the Triglav Group as at 31 December 2021104

In addition to high insurance claims, the earthquake scenario in Ljubljana takes into account additional operating expenses due to business interruption, an increase in claim handling expenses and a reduction in reinsurers’ share in claims. The scenario does not take into account the potential effects of the earthquake in Ljubljana on the financial markets in Slovenia.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Traditional life and pension insurance policies

which include saving at a guaranteed interest rate are exposed to potential asset-liability mismatch risk. Similar risks due to a special guarantee for the return arise from the SVPI policies during the saving period. These risks are described in detail among market risks in Section 2.4.5 of Risk Management. The guarantee fund backing life insurance includes the majority of the Company’s liabilities with a guaranteed fixed interest rate. Mathematical provisions in the amount of EUR 701.2 million were created for this guarantee fund. In order to achieve a guaranteed return on the life insurance portfolio in said guarantee fund, it is necessary to guarantee a 2.0% return on assets. The achieved rate of return on the fund in 2021 stood at 1.9% (see Section 15.11 of the Business Report for more information).

Life underwriting risk concentration

The concentration of life underwriting risks is assessed as low. The life insurance portfolio is well dispersed by all criteria, including geographically, due to dispersed retail sale of policies. Any minor concentration risk in the portfolio is reduced by transferring a portion of the risks to reinsurers based on the reinsurance programme. The sum insured in the event of death is less than EUR 60,000 for 83.1% of the whole life insurance portfolio and less than EUR 35,000 for 99.6% for the other life insurance portfolio. For complementary accidental death insurance, the sum insured is lower than EUR 50,000 and accounts for 99.1% of the respective portfolio, while for complementary accidental disability insurance the sum insured is less than EUR 100,000 for 99.4% of the respective portfolio. The aforementioned sums insured represent retentions stipulated by a contract in line with the reinsurance contract for most insurance policies.

2.4 Market risks

With respect to market risks in the context of financial investments (see Section 7.9 of the Business Report for more details), the Group is most exposed to debt securities, followed by equity securities and real property. The highest market risk for the Group is spread risk, followed by equity risk, property risk, currency risk, and interest rate risk. Market concentration risk is assessed as the lowest. See Section 7.9 of the Business Report for concentration by sector and geographical area.

Compared to the preceding year, equity risk assessment rose in particular. It is higher mainly due to higher exposure of this segment and the growth of market share prices.

Spread risk 31%
Equity risk 27%
Property risk 18%
Currency risk 16%
Market risk concentrations 5%
Interest rate risk 3%

Market risk assessment* by subtype for the Triglav Group as at 31 December 2021

  • The market risk profile is determined based on risk assessment using the standard formula. It also includes market risks from ring-fenced funds, without taking into account the effects of diversification across individual market risk categories.

2.4.1 Spread risk

Spread risk is predominantly determined by debt securities, which account for around 69% of the Group’s total investments. Their value also depends on the level of credit spreads, which reflect the credit quality of debt instruments. The level of credit spreads did not change significantly during 2021. Central banks’ policies helped to maintain stability by keeping credit spreads at low levels through their bond-buying programmes, allowing economies to recover quickly and effectively after a downturn due to the shutdown in production and supply. The Company and the Group manage this risk proactively and in accordance with investment policies.

The bulk (approximately 65%) of investments that are exposed to spread risk are related to exposure to countries, followed by exposure to the financial sector, which represents 18% of investments in debt securities.

Exposure to credit spread risk arises from debt securities. It is limited by the maximum allowed share in the capital, to which the investment policy is also adapted. In its investment portfolio, the Group is exposed to investments with outstanding credit quality. Over 59% of investments in debt securities have at least the “A” credit rating. The bulk (over 90%) of the portfolio is accounted for by debt securities of issuers having a credit rating of at least “BBB”. The credit quality of the debt securities portfolio did not change significantly in 2021. Its level was maintained despite the reorientation of investments to other investment classes, which reduced their value, and despite the higher share of investments with a “BBB” credit quality rating. The average credit quality with an “A” credit rating was maintained in 2021.

The structure of debt securities is presented in

Investment structure of the Triglav Group and Zavarovalnica Triglav in the Business Report

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Triglav Group Zavarovalnica Triglav
31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Equities in the EU 276,478,222 182,841,448 184,660,063 112,358,977
Equities in the USA 31,728,927 11,594,039 18,463,891 0
Equities in Asia** 0 0 0 0
Equities in emerging markets 6,988,438 6,722,771 885,254 703,485
Global equities* ** 15,765,073 19,209,734 0 524,109

Total Financial Investments

31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Total financial investments 330,960,660 220,367,992 204,009,208 113,586,570
Unit-linked life insurance contract investments 594,267,073 443,699,251 529,598,379 396,272,477
TOTAL 925,227,733 664,067,243 733,607,587 509,859,047

Triglav Group

Zavarovalnica Triglav

31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Equities in the EU 27,647,822 -27,647,822 18,284,145 -18,284,145
Equities in the USA 3,172,893 -3,172,893 1,159,404 -1,159,404
Equities in Asia** 0 0 0 0
Equities in emerging markets 698,844 -698,844 672,277 -672,277
Global equities* ** 1,576,507 -1,576,507 1,920,973 -1,920,973
Total financial investments 33,096,066 -33,096,066 22,036,799 -22,036,799
Impact on fair value reserves 20,490,695 -20,394,885 14,868,401 -14,684,012
Impact on profit or loss 12,605,371 -12,701,181 7,168,398 -7,352,787
Impact on capital 33,096,066 -33,096,066 22,036,799 -22,036,799

Geographical Diversification of Equity Investments*

Sensitivity Analysis of Equity Investments*

  • The figure includes only equity investments.

** Equity investments in advanced Asia (Japan, Hong Kong).

*** Globally dispersed equity investments.

The effects shown do not include the tax aspect and the impact of the reduction in assets on liabilities (for life insurance).

The sensitivity analysis of equity investments, whose risks are borne by the Company and the Group, in relation to the change in prices of equity investments and an analysis of this impact on the Group’s comprehensive income or profit or loss showed that a 10% increase in market prices of equities in the portfolio would have a positive impact on the Group’s fair value reserves in the amount of EUR 20.5 million, increasing its profit by EUR 12.6 million. If the trend were opposite and market prices of equity investments dropped by 10%, the Group’s fair value reserves would decrease by EUR 20.4 million and its profit by EUR 12.7 million. The estimated impact on the profit or loss is shown in the table. This only illustrates the estimated changes at Group level and does not include unit-linked life insurance contract investments.

2.4.2 Equity Risk

Equity investments that are managed under financial investments and exclude investments in subsidiaries and associates and unit-linked life insurance contract investments account for 9% of the Group’s investment portfolio. The majority of exposure to equity risk arises from exposure of the parent company.

The value of equity investments defined above increased sharply in 2021. The reason for their growth is new investments in collective investment undertakings, which focus on buying listed funds, new payments into alternative investment funds and sharply increased prices of equity investments, especially from the Slovenian regulated market. Geographical diversification of equity investments is shown in the table. Most equity investments are in shares issued by issuers in advanced markets, among which issuers based in the European Union predominate.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.4.3 Property risk

The Group’s total exposure to property risk amounts to EUR 194.7 million. Own-use real property also includes property leased by the Group. With respect to the latter, the Group is not directly exposed to property risk, because it mainly involves long-term lease agreements. The Group’s real property is primarily located in Slovenia.

Triglav Group Zavarovalnica Triglav
31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Right-of-use assets 10,933,109 9,821,211 4,548,297 3,587,916
Investment property not intended for the direct conduct of insurance business 75,110,973 78,977,800 43,840,055 44,451,276
Real property for own use** 108,655,212 113,170,073 65,143,310 67,775,451
Total 194,699,294 201,969,084 113,531,662 115,814,643

Exposure to real property in relation to its purpose*

  • Investment property is disclosed at cost in the financial statements. The fair value of investment property is presented in Section 3.3 of the Accounting Report, where other land and buildings for direct conduct of insurance business are deducted, which are otherwise included in the item “property, plant and equipment” (see Section 3.2 of the Accounting Report). The fair value is calculated using valuation techniques. Valuation of property based on the existing methodology is performed by an authorised valuer.

** Own-use real property shows the item “property, plant and equipment” in the Accounting Report.

2.4.4 Currency risk

The Group’s currency risk arises predominantly from subsidiaries operating in the regions whose local currency is not the euro. These companies carry out most of their transactions in the local currency, thus being less exposed to currency risk related to the euro. A part of the Group’s currency risk arises from the excess of assets over liabilities in US dollars, in respect to which the Group maintained a similar exposure as in the preceding year.

To a lesser extent, the Group manages investment risks with derivatives. The Group’s exposure to the Croatian kuna was reduced through a foreign exchange forward contract as at 31 December 2021. Financial investments in euros represent 91% of the Group’s financial investments, with the exposure to individual foreign currency not exceeding 3%.

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190

Currency exposure of the Triglav Group’s financial assets and liabilities*

Triglav Group as at 31 December 2021

Item EUR USD BAM RSD HRK MKD Ostalo Skupaj
Investment property 73,655,405 0 939,908 343,315 165,071 7,274 0 75,110,973
Investments in associates 35,591,377 0 439,970 0 0 0 0 36,031,348
Financial investments 2,696,810,852 0 33,348,260 16,018,156 46,360,648 82,083,642 24,907,486 2,937,700,149
Debt securities 2,356,117,282 0 16,010,033 10,329,321 40,483,390 39,468,000 16,185,482 2,512,569,814
Equity securities 295,388,355 13,665,459 2,653,539 9,161 17,595,702 563,555 1,084,890 330,960,661
Derivatives 20,317 0 0 0 0 0 0 20,317
Deposits and loans 41,257,160 3,672,768 2,425,387 5,349,172 25,019,940 7,504,037 3,109,909 88,338,373
Other financial investments 4,027,738 0 609,909 518,925 0 654,412 0 5,810,984
Insurance technical provisions transferred to reinsurers 134,760,073 11,754,730 10,916,992 5,380,847 6,582,046 0 5,445,203 174,839,891
Operating receivables 137,361,117 6,165,396 5,678,925 21,679,860 16,501,938 4,818,444 21,098,646 213,304,326
Cash and cash equivalents 59,471,380 969,631 15,422,167 1,707,739 1,931,335 476,533 2,342,846 82,321,631
Total 3,137,650,205 52,238,017 49,416,118 75,472,409 107,264,032 30,209,737 67,057,800 3,519,308,318
Unit-linked life insurance contract investments 567,844,531 44,651,331 0 0 2,552,189 108,067 4,461,368 619,617,486
TOTAL ASSETS 3,705,494,736 96,889,348 49,416,118 75,472,409 109,816,221 30,317,804 71,519,168 4,138,925,804
Subordinated liabilities 49,471,831 0 0 0 0 0 0 49,471,831
Insurance technical provisions 2,306,950,485 22,677,748 30,595,827 45,549,130 79,294,238 25,226,955 66,074,002 2,576,368,385
Insurance technical provisions for unit-linked life insurance contracts 573,082,632 44,651,331 0 0 0 108,067 4,461,368 622,303,398
Employee benefits 15,702,584 0 590,328 227,465 840,249 311,507 0 17,672,133
Other financial liabilities 2,653,226 0 37,556 377,054 15,372 2,445 0 3,085,653
TOTAL LIABILITIES 2,947,860,758 67,329,079 31,223,711 46,153,649 80,149,859 25,648,974 70,535,370 3,268,901,400
Net currency exposure of the statement of financial position 757,633,978 29,560,269 18,192,407 29,318,760 29,666,362 4,668,830 983,798 870,024,404
Currency derivatives 19,275,628 -19,255,311 0 0 0 0 0 20,317
Net currency exposure 776,909,605 29,560,269 18,192,407 29,318,760 10,411,051 4,668,830 983,798 870,044,721

Triglav Group as at 31 December 2020

Item EUR USD BAM RSD HRK MKD Ostalo Skupaj
Investment property 77,134,475 0 1,185,645 350,965 297,644 8,130 0 78,976,859
Investments in associates 27,787,566 0 450,150 0 0 0 0 28,237,715
Financial investments 2,655,845,492 0 29,599,429 36,851,948 44,203,906 71,435,682 22,696,740 2,887,380,555
Debt securities 2,438,770,066 0 17,596,291 15,016,223 37,741,302 38,116,197 13,669,674 2,585,157,996
Equity securities 200,675,591 9,278,833 1,557,322 20,901 8,555,741 279,604 0 220,367,992
Derivatives 113,301 0 0 0 0 0 0 113,301
Deposits and loans 11,177,083 2,724,305 19,691,315 6,018,895 24,763,744 8,404,670 2,499,115 75,279,127
Other financial investments 5,109,451 0 587,088 422,808 0 342,792 0 6,462,139
Insurance technical provisions transferred to reinsurers 96,854,065 10,588,314 6,807,883 4,610,331 5,065,478 0 1,947,567 125,873,638
Operating receivables 150,058,314 3,648,543 6,207,656 15,420,036 14,787,717 6,067,265 7,772,900 203,962,431
Cash and cash equivalents 57,215,668 1,685,244 14,907,400 2,329,788 3,520,502 213,554 2,027,508 81,899,664
Total 3,064,895,580 45,521,530 66,410,682 66,915,026 95,107,023 28,985,689 38,495,333 3,406,330,862
Unit-linked life insurance contract investments 469,633,743 29,127,807 0 0 2,238,983 258 808,188 501,808,979
TOTAL ASSETS 3,534,529,323 74,649,337 66,410,682 66,915,026 97,346,006 28,985,947 39,303,521 3,908,139,841
Subordinated liabilities 49,423,693 0 0 0 0 0 0 49,423,693
Insurance technical provisions 2,259,902,671 0 17,650,600 46,343,223 49,235,940 73,662,286 24,628,309 51,806,112 2,523,229,141
Insurance technical provisions for unit-linked life insurance contracts 480,048,197 29,127,807 0 0 0 258 808,188 509,984,450
Employee benefits 15,734,257 0 524,799 194,598 984,470 343,029 0 17,781,153
Other financial liabilities 1,996,326 0 337,985 519,667 15,777 26,084 0 2,895,839
TOTAL LIABILITIES 2,807,105,144 46,778,407 47,206,007 49,950,205 74,662,533 24,997,680 52,614,300 3,103,314,276
Net currency exposure of the statement of financial position 727,424,179 27,870,930 19,204,675 16,964,821 22,683,473 3,988,267 -13,310,779 804,825,565
Currency derivatives 12,945,506 0 0 0 -12,869,218 0 0 76,288
Net currency exposure 740,369,685 27,870,930 19,204,675 16,964,821 9,814,255 3,988,267 -13,310,779 804,901,853

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Accounting Report

* The tables include only the most important items from the balance sheet by currency. Therefore, intangible assets, property, plant and equipment, non-current assets held for sale, right-of-use assets, financial investments in subsidiaries and other assets, other provisions, deferred tax liabilities, operating liabilities, lease liabilities and other liabilities are not included.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.4.5 Interest rate risk

In terms of financial statements, the Group is exposed to interest rate risk primarily on the assets side, particularly through debt securities, which are classified as available-for-sale financial assets and financial assets measured at fair value through profit or loss. The Group is also exposed to interest rate risk on the liabilities side, mostly through insurance technical provisions for life insurance. The change in interest rates, in terms of accounting, also has a lesser impact on insurance technical provisions for non-life insurance, especially on those created for the payment of annuity claims for motor vehicle and accident insurance. In the event of a drop in market interest rates, the Company performs the LAT to determine whether insurance technical provisions need to be increased. When interest rates rise,

Insurance technical provisions are reduced to the level of accounting estimates. The LAT carried out for insurance technical provisions showed a lower surplus of their amount. The Company manages interest rate risk with economic valuation. The latter is presented in the Solvency and Financial Condition Report, which shows the interest rate sensitivity of assets and liabilities to economic impacts. In this regard, the cash flows of assets and liabilities are carefully matched and their duration gap is reduced.

In mid-2021, the Company began to reduce the maturity of its investment portfolio, because a rise in interest rates and inflationary pressures were expected, which were realised at the end of 2021. Interest rate trends show that interest rates were significantly higher as at 31 December 2021 than the year before. They may continue to rise, which would end the period of low interest rates.

Asset-Liability Sensitivity Analysis

Triglav Group 31 Dec. 2021 31 Dec. 2020
+100 bp -100 bp +100 bp -100 bp
Debt securities issued by countries -95,209,665 109,701,001 -120,667,871 143,684,528
Debt securities issued by financial institutions -11,781,910 12,466,526 -15,155,525 16,167,191
Debt securities issued by companies -13,766,502 14,581,999 -14,605,276 15,237,317
Compound securities 4,851 1,427 -156 7,977
Other 0 0 0 0
Total financial investments -120,753,227 136,750,952 -150,428,828 175,097,013
Insurance technical provisions for life insurance -7,114,800 89,556,173 -18,578,329 125,293,539
Insurance technical provisions for non-life insurance 0 23,687,975 0 25,925,448
Total insurance technical provisions -7,114,800 113,244,149 -18,578,329 151,218,987
Impact on capital -113,638,426 23,506,803 -131,850,499 23,878,027
Impact on fair value reserves -102,271,823 116,707,229 -128,803,593 152,194,239
Impact on profit or loss -11,366,604 -93,200,426 -3,046,907 -128,316,212

Sensitivity analysis of assets and liabilities to interest rate changes*

  • The effects shown do not include the tax aspect and the impact of the reduction in assets on liabilities (for life insurance).

Comprehensive income or profit or loss of the Group showed that a sudden decrease of 100 basis points would have a positive impact (in the amount of EUR 19.3 million), while a sudden increase of 100 basis points would have a negative impact (in the amount of EUR 110.7 million). The impact of a drop in interest rates on the financial statements is lower than in the preceding year, which is a consequence of lower interest sensitivity of assets and liabilities. Assets are less sensitive to interest rates due to lower exposure and shorter maturity compared to the preceding year, while insurance liabilities are less sensitive due to higher interest rate levels in the period.

The Company and the Group monitor the duration gap of interest-sensitive items for the life, non-life and supplemental voluntary insurance segments, excluding the unit-linked life insurance segment. The matching of the duration of assets and liabilities was lower at the 2021 year-end than at the 2020 year-end. The reason for this duration gap is shortening the investment portfolio’s duration due to the expected rise in interest rates. The duration gap of assets and liabilities in the Group is negative and stands at –1.0 years (compared to 0.1 year as at 31 December 2020). The most important impact arises from the Company, where the duration gap of assets and liabilities was –1.8 years (compared to 0.7 year as at 31 December 2020). It was –2.9 years for the life insurance portfolio (excluding supplemental voluntary pension insurance and unit-linked life insurance segments) and 1.2 years for the non-life insurance portfolio.

Management Accounting Report

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.4.6 Market risk concentration

The largest share of the Group’s assets is accounted for by debt securities. Approximately 65% of debt securities are accounted for government bonds and the rest by corporate bonds. The latter are divided almost equally into financial and non-financial sector bonds. Among individual issuers of debt securities, excluding unit-linked life insurance contract investments, the Group is most exposed to Germany, followed by Slovenia. See Section 7.9 of the Business Report for more information on the concentration of financial investments.

2.5 Credit risks

The Group is exposed to credit risks from reinsurance, banks and receivables from policyholders and other partners. It is exposed to banks through cash held for the operations of Zavarovalnica Triglav and other Group companies. Compared to the 2020 year-end, the credit risk assessment did not increase significantly as at 31 December 2021, despite the increase in reinsurance exposure.

Triglav Group 31 Dec. 2021 31 Dec. 2020
Bank Cash from unit-linked life insurance contract Bank Cash from unit-linked life insurance contract
82,321,630 81,899,664
Zavarovalnica Triglav 13,912,991 22,304,222

Investments

31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Investments 2,042,836 3,523,659 1,967,631 3,390,040
Other cash 80,278,794 78,375,005 11,945,360 18,914,182
Reinsurers 201,967,510 146,357,718 149,562,360 121,511,895
Persons insured and other partners* 44,905,588 42,929,510 16,881,127 17,617,771
Total 329,194,728 271,186,892 180,356,478 161,433,888

Total excluding cash from unit-linked life insurance contract investments

31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Investments 327,151,892 267,663,233 178,388,847 158,043,848

Triglav Group

31 Dec. 2021 31 Dec. 2020
AAA 0.0% 0.0%
AA to BB 75.9% 76.7%
Below BBB 9.4% 9.0%
Not rated 14.8% 14.3%
Average credit rating BBB BBB

Triglav Group

31 Dec. 2021 31 Dec. 2020
Germany 19.2% 25.8%
Russia 12.6% 8.7%
Serbia 8.6% 8.1%
Bosnia and Herzegovina 7.0% 7.3%
Great Britain 6.1% 5.5%

Zavarovalnica Triglav

31 Dec. 2021 31 Dec. 2020
Slovenia 52.5% 67.4%
Russia 16.1% 8.1%
Barbados 4.3% 4.4%
Kazakhstan 3.4% 4.0%
Great Britain 3.2% 2.6%

Credit risk exposure by partner type

  • Past due reinsurance receivables are included in exposure from reinsurance.

With regard to cash and cash equivalents, the Company is most exposed to Slovenian banks, which mainly have the “BBB” credit rating or are without credit ratings. In addition, the Group is exposed to banks in the countries of subsidiaries, which are usually without a credit rating. The table above also shows cash from unit-linked life insurance contract investments, which do not pose any direct credit risks to the Group. Since the end of 2020, the credit ratings of banks to which the Group is exposed have not changed significantly.

The Company monitors all reinsurance partners at Group level, with the largest exposure arising from the parent company and the Group’s reinsurance company.

Exposure to reinsurance partners by credit rating

Concentration of the largest exposures to reinsurers by country

The Group is most exposed to reinsurers with the “A” credit rating. The proportion of partners with the “AA” credit rating is also high. The proportion of non-rated reinsurance partners at Group level is 14.8%. The bulk arises from the insurance claims of insurance companies active in the strategic markets, which are covered by non-rated reinsurers. The proportion of non-rated reinsurance partners in the Company is considerably lower, i.e. 7.1%.

The geographical concentration of reinsurers at Group level is the highest in Germany. Compared to 2020, it changed mainly due to the increase in the concentration of exposure to reinsurers in Russia, which predominantly arises from transactions at Zavarovalnica Triglav as a result of reported claims reinsured in Russia. Due to the exposure to its subsidiary Pozavarovalnica Triglav Re, the Company is geographically most exposed in Slovenia.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

The Group is exposed to receivables through past due receivables from insurance operations and other receivables. In the context of credit risks, the Company monitors and manages receivables from policyholders and agents, other receivables from direct insurance operations and other short-term receivables, particularly subrogation receivables. In the Group’s portfolio, these receivables are well dispersed and therefore do not cause concentration. All receivables from insurance transactions with clients are presented in Section 3.10 of the Accounting Report.

The Company monitors the payment discipline of receivables from policyholders in detail using several indicators. The movements of written premium and payments are monitored by maturity, in different time periods and by insurance class.

Separately from receivables from direct insurance operations, the Company also monitors and manages subrogation receivables. These pose a credit risk of the person insured’s default. In addition to the payment of subrogation receivables, the Company monitors the effectiveness of the collection of credited subrogation receivables and the share of subrogation receivables in relation to claims settled.

Triglav Group 31 Dec. 2021 31 Dec. 2020
Receivables due from policyholders Subrogation receivables Receivables due from policyholders Subrogation receivables
66.4% 41.2% 68.2% 41.3%
Zavarovalnica Triglav 31 Dec. 2021 31 Dec. 2020
88.6% 45.4% 87.4% 44.6%

Share of paid established receivables for the year

The payment discipline did not change significantly during the year with regard to receivables from policyholders and subrogation receivables. It will remain within expected values in 2021 as well.

2.6 Liquidity risk

Zavarovalnica Triglav and the Group companies had adequate liquidity in 2021. See Section 1.5 of Risk Management for further details about liquidity risk management.

Futures, options and other financial derivatives are used only if they help to mitigate market risks. As a possible measure to obtain additional liquidity, repo lines were established with commercial banks. The Company does not carry out securities lending techniques.

The Group’s total financial assets exceeded its total financial liabilities also in 2021. The surplus is presented in the maturity buckets of 1–5 years, 5–10 years and with undetermined maturity. In other buckets, the value of assets was below the value of liabilities. The vast majority of the Group’s assets is invested in highly liquid investments, which also provides the coverage of liabilities in maturity buckets before the bucket into which they are classified in the table shown. The insurance technical provisions take into account the maturity based on forecast cash flows. Therefore, neither deficit in individual maturity buckets nor payments of liabilities before the maturity date present a liquidity risk.

Liquidity at Group level is assessed based on the liquidity of the Company and subsidiaries. The Triglav Group actively participated in the EIOPA stress test in 2021, which confirmed its strong liquidity in the case of severe consequences of the pandemic.

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Accounting Report

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Financial assets and liabilities of the Triglav Group by contractual maturity*

Triglav Group as at 31 Dec. 2021 Financial Assets
Not defined Up to 1 year 1 to 5 years 5 to 10 years Over 10 years Total
Financial investments 299,747,250 305,299,752 1,410,124,941 586,181,956 336,346,249 2,937,700,148
Debt securities 0 268,969,894 1,322,232,348 585,021,323 336,346,249 2,512,569,814
held to maturity 0 12,364,163 57,517,081 65,706,297 21,973,192 157,560,733
at fair value through profit or loss 0 49,754,895 263,687,277 112,089,222 5,933,801 431,465,195
available for sale 0 206,850,836 1,001,027,990 407,225,804 302,447,617 1,917,552,247
loans and receivables 0 0 0 0 5,991,639 5,991,639
Equity securities 293,369,717 422,663 37,159,397 8,884 0 330,960,661
at fair value through profit or loss 112,613,404 0 0 0 0 112,613,404
available for sale 180,756,313 422,663 37,159,397 8,884 0 218,347,257
Derivatives 20,317 0 0 0 0 20,317
Loans and receivables 546,233 35,907,195 50,733,196 1,151,749 0 88,338,373
Other financial investments 5,810,983 0 0 0 0 5,810,983
Unit-linked life insurance contract investments 594,159,007 7,191,213 12,620,647 5,633,332 13,287 619,617,486
at fair value through profit or loss 594,159,007 7,191,213 12,620,647 5,633,332 13,287 619,617,486
available for sale 0 0 0 0 0 0
loans and receivables 0 0 0 0 0 0

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Accounting Report

Insurance technical provisions transferred to reinsurers 707,317 111,030,024 45,868,052 13,893,756 3,340,741 174,839,890
Operating receivables (including tax receivables) 19,462,809 173,998,442 18,838,077 1,005,010 1 213,304,339
Cash 60,027,240 22,294,390 0 0 0 82,321,630
Total 974,103,623 619,813,821 1,487,451,717 606,714,054 339,700,278 4,027,783,493

FINANCIAL LIABILITIES

Subordinated liabilities 0 0 0 0 49,471,831 49,471,831
Insurance technical provisions 3,704,868 810,272,794 715,686,591 333,267,267 713,436,864 2,576,368,384
Insurance technical provisions for unit-linked life insurance contracts 526,332,718 3,410,853 16,097,832 22,339,710 54,122,285 622,303,398
Other financial liabilities 949,088 2,106,282 236,919 –206,664 22 3,085,647
Total 530,986,674 815,789,929 732,021,342 355,400,313 817,031,002 3,251,229,260
  • The table shows financial assets classified by contractual maturity, although liquid investments may be sold earlier. In liabilities, insurance technical provisions are disclosed using projected cash flows to determine the duration. Therefore, the table does not reflect real liquidity.

Liquidity is ensured not only with short-term investments with the maturity of less than 1 year, but also with other highly liquid assets in other maturity buckets (e.g. government bonds of EEA countries and the OECD, shares in ETF funds, etc.).

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Triglav Group as at 31 Dec. 2020

Financial Assets Not defined Up to 1 year 1 to 5 years 5 to 10 years Over 10 years Total
Financial investments 230,651,380 314,246,530 1,129,869,235 666,573,748 546,039,662 2,887,380,555
Debt securities 0 293,809,361 1,082,460,413 665,052,457 544,440,537 2,585,762,768
held to maturity 0 31,231,539 152,806,645 129,670,716 32,856,608 346,565,508
at fair value through profit or loss 0 63,433,997 286,695,148 144,426,381 45,085,691 539,641,217
available for sale 0 187,050,251 641,413,262 390,955,360 460,507,176 1,679,926,049
loans and receivables 0 12,093,574 1,545,358 0 5,991,062 19,629,994
Equity securities 220,347,368 0 0 20,624 0 220,367,992
at fair value through profit or loss 69,654,292 0 0 0 0 69,654,292
available for sale 150,693,076 0 0 20,624 0 150,713,700
Derivatives 0 113,301 0 0 0 113,301
Loans and receivables 3,841,873 20,323,868 47,408,822 1,500,667 1,599,125 74,674,355
Other financial investments 6,462,139 0 0 0 0 6,462,139
Unit-linked life insurance contract investments 443,699,151 27,399,797 8,441,839 4,947,720 17,320,472 501,808,979
at fair value through profit or loss 443,699,151 27,399,797 8,441,839 4,947,720 17,320,472 501,808,979
available for sale 0 0 0 0 0 0
loans and receivables 0 0 0 0 0 0
Insurance technical provisions transferred to reinsurers 735,663 54,328,865 49,419,914 14,737,162 6,652,033 125,873,637

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Accounting Report

Financial assets and liabilities of Zavarovalnica Triglav by contractual maturity

Operating receivables (including tax receivables) 18,201,144 180,721,999 3,919,146 921,097 199,054 203,962,440
Cash 63,697,538 18,202,126 0 0 0 81,899,664
Total 756,984,876 594,899,317 1,191,650,134 687,179,727 570,211,221 3,800,925,275

FINANCIAL LIABILITIES

Subordinated liabilities 0 0 0 0 49,423,693 49,423,693
Insurance technical provisions 44,804 751,488,693 704,856,157 427,309,850 639,529,640 2,523,229,144
Insurance technical provisions for unit-linked life insurance contracts 443,467,200 2,050,279 9,918,342 14,200,974 40,347,914 509,984,709
Other financial liabilities 212,197 2,685,974 -2,362 1 24 2,895,834
Total 443,724,201 756,224,946 714,772,137 441,510,825 729,301,271 3,085,533,380

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Zava rov alni ca Triglav as at 31 Dec 2021

FINANCIAL ASSETS

Up to 1 year 1 to 5 years 5 to 10 years Over 10 years Total
Financial investments 207,307,887 178,362,414 875,493,902 420,843,793 286,671,983 1,968,679,979
Debt securities 0 175,031,547 854,813,120 420,023,044 286,671,983 1,736,539,694
held to maturity 0 10,423,856 49,873,577 65,706,297 14,942,503 140,946,233
at fair value through profit or loss 0 15,282,149 101,084,076 55,128,541 3,675,459 175,170,224
available for sale 0 149,325,542 703,855,468 299,188,206 262,062,381 1,414,431,597
loans and receivables 0 0 0 0 5,991,639 5,991,639
Equity securities 204,009,208 0 0 0 0 204,009,208
at fair value through profit or loss 31,631,419 0 0 0 0 31,631,419
available for sale 172,377,789 0 0 0 0 172,377,789
Derivatives 20,317 0 0 0 0 20,317
Loans and receivables 0 3,330,867 20,680,782 820,749 0 24,832,398
Other financial investments 3,278,362 0 0 0 0 3,278,362
Unit-linked life insurance contract investments 529,598,379 4,477,899 2,755,241 2,584,215 2,237 539,417,972
at fair value through profit or loss 529,598,379 4,477,899 2,755,241 2,584,215 2,237 539,417,972
available for sale 0 0 0 0 0 0
loans and receivables 0 0 0 0 0 0
Insurance technical provisions transferred to reinsurers 86,954,349 38,199,558 8,394,428 2,529,622 136,077,957
Operating receivables (including tax receivables) 0 105,681,286 0 0 0 105,681,286
Cash 13,912,991 0 0 0 0 13,912,991
Total 750,819,257 375,475,948 916,448,701 431,822,437 289,203,842 2,763,770,185

FINANCIAL LIABILITIES

Up to 1 year 1 to 5 years 5 to 10 years Over 10 years Total
Subordinated liabilities 0 0 0 0 49,471,831 49,471,831
Insurance technical provisions 0 516,066,665 562,566,480 222,178,125 439,561,917 1,740,373,186
Insurance technical provisions for unit-linked life insurance contracts 499,681,626 843,819 5,022,362 8,158,599 26,428,645 540,135,052
Other financial liabilities 0 1,684,403 0 0 0 1,684,403
Total 499,681,626 518,594,886 567,588,842 230,336,724 515,462,393 2,331,664,472

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Management

Risk exposure and management

Accounting

Report


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Zavarovalnica Triglav as at 31 Dec. 2020 Not dened Up to 1 year 1 to 5 years 5 to 10 years Over 10 years Total
FINANCIAL ASSETS Financial investments 119,922,685 212,380,789 704,231,444 487,748,790 459,304,664 1,983,588,373
Debt securities 0 211,857,208 681,095,384 486,714,123 457,705,539 1,837,372,253
held to maturity 0 6,164,778 43,634,286 77,968,804 16,140,644 143,908,512
at fair value through profit or loss 0 32,999,460 78,661,256 66,561,824 27,527,067 205,749,607
available for sale 0 172,692,969 558,389,731 342,183,495 408,046,766 1,481,312,962
loans and receivables 0 0 410,110 0 5,991,062 6,401,173
Equity securities 113,586,570 0 0 0 0 113,586,570
at fair value through profit or loss 1,863,439 0 0 0 0 1,863,439
available for sale 111,723,131 0 0 0 0 111,723,131
Derivatives 0 113,301 0 0 0 113,301
Loans and receivables 2,681,255 410,281 23,136,060 1,034,667 1,599,125 28,861,388
Other financial investments 3,654,860 0 0 0 0 3,654,860
Unit-linked life insurance contract investments 396,272,477 26,205,391 775,998 2,669,441 16,369,180 442,292,488
at fair value through profit or loss 396,272,477 26,205,391 775,998 2,669,441 16,369,180 442,292,488
available for sale 0 0 0 0 0 0
loans and receivables 0 0 0 0 0 0
Insurance technical provisions transferred to reinsurers 0 66,547,514 28,797,332 6,691,530 3,867,062 105,903,438

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.7 Operational risks

Operating receivables (including tax receivables) 0 95,800,206 0 0 0 95,800,206
Cash 22,304,222 0 0 0 0 22,304,222
Total 538,499,384 400,933,900 733,804,775 497,109,761 479,540,906 2,649,888,726

FINANCIAL LIABILITIES

Subordinated liabilities 0 0 0 0 49,423,693 49,423,693
Insurance technical provisions 0 486,927,330 550,053,043 299,025,324 414,312,291 1,750,317,988
Insurance technical provisions for unit-linked life insurance contracts 420,868,884 1,005,816 4,629,113 6,617,380 15,604,904 448,726,097
Other financial liabilities 0 1,627,543 0 0 0 1,627,543
Total 420,868,884 489,560,689 554,682,156 305,642,704 479,340,888 2,250,095,321

Operational risks are proactively managed, in addition to any shortcomings, changes and trends in the internal and external environments being identified that may affect their increase. Such an approach allowed the Company to respond quickly even in the emergency situation such as the COVID-19 pandemic. Additional measures were taken where necessary and more attention was paid to the risks identified as increased (the absence of key employees or simultaneous absence of many employees due to illness, adjusted organisation of work and the method of executing business processes, additional information risks due to working from home and remote business and regulatory changes due to the government emergency measures).

Although the Company has not yet suffered a loss due to cybersecurity incidents, it is aware of their growing threat. The key to their management is regular maintenance and additional upgrades of the information security management system. In order to step up the identification of vulnerabilities and be better prepared for such incidents, the biggest cybersecurity threats and the Group’s business segments that would be most affected were examined in greater detail as part of own risk and solvency assessment in 2021. Based on the findings, appropriate measures were developed to improve security. The Company carefully examined the cybersecurity scenario, in which it assessed the potential damage to operations, taking into account the established supervisory mechanisms. Based on this analysis, the cybersecurity incident response plan was updated, opportunities for improvement were identified and additional controls were set up, which will be checked next year.

The Company is also exposed to regulatory risk and risks related to digital business solutions and remote business with existing and potential clients. The latter include, among others, risks in terms of regulatory compliance and information security. Managing them requires meeting information security standards and taking measures in the process of identifying and authenticating individuals, ensuring the accuracy and completeness of client data, the electronic signing and authorisation of documents, secure transmission and access to documents, ensuring confidentiality, transparency and other measures to achieve compliance with regulations governing electronic business, electronic signing and personal data protection. The Company continues to be exposed to outsourcing risks and risks relating to the conduct of insurance business in foreign markets. Regulatory risk is managed by promptly implementing legislative changes in business processes, regular monitoring business practices, the positions of supervisory and other state bodies, and participating in regular and extraordinary Slovenian Insurance Association procedures.

Zavarovalnica Triglav has an effective risk management system for outsourcing. This ensures that operational and other risks related to outsourcing do not increase excessively. In accordance with internal rules, risks are identified and assessed before concluding a new transaction. Afterwards, they are regularly monitored and, if necessary, measures are taken to reduce them. The Company has two outsourcers: the subsidiary Triglav Skladi is the outsourcer in the management of assets of PDPZ Državni and Zmerni guarantee funds and the managing general agent (MGA) is the outsourcer for insurance sale and claim settlement in the Polish market. On behalf and for the account of the Company, the MGA – directly and by organising a network of subcontractors (agents and agency companies) – ensures the provision of insurance distribution services and the provision of related services. All other operations of the Company carried out outside it are considered.

partially outsourced. Their unavailability would not significantly affect the implementation of the Company’s key business processes. In terms of content, they relate mainly to contractual insurance agency services (sales via agencies) and the maintenance of software, hardware and IT systems. Operational and other risks are also monitored in relation thereto, and action is taken as necessary.

In 2021, the Company implemented new GRC/IRM application software (governance, risk, compliance/integrated risk management) for more effective operational risk management. It enables more comprehensive management of data on these risks, including cyber and regulatory risks, which were identified as main operational risks to the Company’s operations, and outsourcing risks. This tool also supports internal audit processes for the even more coordinated operation of key functions in risk management processes and a more responsive overview. Furthermore, the GRC/IRM tool increased the completeness of the assessment of potential operational risks.

2.7.1 Ensuring business continuity and functioning of systems material for smooth business process implementation

Based on the experience gained during the COVID-19 pandemic, the Company thoroughly upgraded the analysis of the impact of the business continuity management system’s (BCMS) downtime on operations. Additional business continuity plans for current scenarios were developed and checked. Recovery IT plans were tested successfully.

In 2021, the Company revised recovery plans for some key systems in its subsidiaries and, in cooperation with them, updated the business impact assessment due to the interruption of key processes.

2.8 Non-financial risks

To manage non-financial risks, the reputational risk measurement method was upgraded, which takes into account additional aspects that may negatively affect the Group’s reputation. The negative impact on reputation may be internal or external. With a functioning internal control system, it is ensured that the Group’s operations are legal, professional and ethical. The Group ensures the appropriate quality of services and products, achieves financial goals, properly manages relationships with its key stakeholders and implements sustainability commitments or sustainable aspects of business. Furthermore, the Group respects these environmental goals and aims to respect unrestricted, healthy competition in the market. Maintaining a low reputational risk assessment is key, as the Group sets high goals in this area.

In order to assess reputational risk and the adequacy of its actions, the Group regularly carries out surveys to monitor key stakeholders’ views of the Group. In addition, the Company follows in detail external media announcements, monitors the strength of the Triglav brand, measures the satisfaction of employees and clients and analyses feedback from other stakeholders. Satisfaction of

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Key stakeholders is also monitored with various indicators. Employee satisfaction is measured using the ORVI index (see Section 12.4.2.3 Organizational vitality (climate) and organizational culture for more information), and quality client satisfaction management by the NPS indicator (see Section 12.4.1.1 Client satisfaction for more information). In order to maintain the reputation of the Group, especially among shareholders and investors, care is taken to achieve the target credit rating (see Section 6.6 Credit rating of the Triglav Group and Zavarovalnica Triglav for more information).

In 2021, the Group began to upgrade its sustainable risk management system, mainly by defining methodologies, indicators and reporting. Such risks mainly include emerging risks that may have long-term effects. In dealing with them, those business segments

are identie d that will be most expo sed to change due to the greater role o f sustainable operations. At this t ime, at tention is paid to these risks mostly in the conte x t of the own risk and solvenc y assessment, which examines climate change risks by analysing the exposure to catastro phes and stress tes ting of the related por tfolio.

2.9 Future risks as a result of the pandemic

In terms of risks and capital ade quacy, Zavarov alnic a T ri glav and the Tr iglav Gr oup ended 2021 within the framework set out in the Risk Appeti te Statement. The Company also remain s highly liquid. The year 20 21 was mark ed b y the continuing pa ndemic and the economic recovery o f global economies (See Sec tion 7. 2 Environmental impact on the Triglav Group ’s operations for more inform ation).

As a re sult of the pandemic and related suppor t meas ures for economic growth adop ted by governments worldwide, concern is ri sing about increased inationar y pressures, to which central banks will respond by raising interest rates and abandoning a loose mone tary p olic y. An excessive response could lead to ec onomic cooling and even to a recession. Wi th higher corporate indebtedne ss, a debt crisis may develop with increased credit spre ads, lower grow th in ma rket prices of equit y investments and, consequently, increase d mark e t, credit and liquid it y risks. The outlo ok for the fu ture remains g ood, with mo derate grow th in nanci al markets. However, the rea lisation of current fore cast s of interes t rate changes may bring a n end to the peri od of l ow interest rates. Wi th higher ination, there are a lso risks associated with higher prices fo r ser vices and rising costs, which may lead to a deterioratio n in the protabilit y of no n-life and health ins urance. As a result, the combi ned ratios and the numb er of surrenders o f life insurance policies wi th a savings component may incr ease.

In addition, a deep re cession could also have a negative impac t on demand for insurance and on insurance premium. This is also related to liquidity risk, bo th due to the potential reduc tion of in ows from the insurance business and due to lower market liquidity o f the inv estment por t folio.

Signicant poten tial i mpac t s on the Triglav Group ’s op erations, which could be realised in the coming yea r, are related p rimarily to mark e t, under writing and credit risks. With regard tomarket risk s, an increased risk could be obser ved, espe cially in s pread risk due to the aggravation of the economic s ituation or the deterior ation in the credit ra tings of issuers of se curities. Nega tive developmen ts in stock mark e ts and a possible decline in the value of real proper t y are also expe c ted. An increase in interest rate risk due to rising intere st rates would have a negative impact on b oth the Company and the Group. In the conte x t of under writing risks, the Company consistently monitors premium risks, i.e. the ade quacy o f the pricing polic y, and with re spect to credit risks, the paym ent discipline of receiv ables and the creditwor thiness of im por tant partners.

Sensitivity analysis*

Tr iglav Group Impact on capital
Impact on fair value reserves Impact on profit or loss Total impact on capital
Zavarov aln ica Triglav Impact on capital
Equit y risk (–10%) –20,394,885 –12,701,181 –33,096,066
–17,141,969 –3,258,952 –20,400,921
Prop er t y risk (– 5%) 0 –1,441,562 –1,441,562
0 –1,065,316 –1,065,316
Inter est r ate ri sk (+ 10 0 bp)** –102,271,823 –11,366,604 –113,638,426
–82,277,092 –369,965 –82,647,057
Combine d ra tio risk (+ 1 pp) 0 –6,770,795 –6,770,795
0 –4,112,225 –4,112,225

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To t a l –122,666,708 –32,280,142 –154,946,849 –99,419,061 –8,806,458 –108,225,519

Spr ead r isk (+ 10 0 bp)* * –102,271,823 –18,481,404 –120,753,227 –82,277,092 –7,484,766 –89,761,857

  • The effects shown do not include the tax aspect and the impact of the reduction in assets on liabilities (for life insurance).

** The table shows the sensitivity test of the change related to the parallel shift in the yield curve, where the increase in risk-free interest rate and credit spreads on the assets side has the same effect; as a result, the Company does not differentiate according to the type and credit quality of the security.

Liquidity risk could be affected in the future by the decision of the European Central Bank to end the pandemic bond-buying programme in March 2022. The performed liquidity tests of the Company under the assumption of increased policy surrenders with a probability of once in

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200 years show that the Company would be able to meet all operating liabilities and maintain adequate liquidity.

In the context of testing the sensitivity of the credit portfolio of both the Company and the Group, possible events – consequences of the epidemic – were assumed which would have a material impact on the Company’s and the Group’s operations in the coming years. The most probable among them was evaluated.

When testing sensitivity to partners (banks) in terms of cash and cash equivalents, it was found that in the event of a deterioration in the credit rating of the largest partner by one notch at the same exposure, their average credit rating would not change.

Similarly, when testing sensitivity to our reinsurance partners, it was found that in the event of a deterioration in the credit rating of our largest partner by one notch at the same exposure, the average credit rating of these partners would not change.

The Company’s sensitivity related to insurance receivables was tested by reducing the expected share of payments for 2022. This share was defined according to its lowest level in the last ten years, which was during the 2012 debt crisis. In this scenario, it was estimated that the reduction in expected payments would amount to EUR 66.3 million and would have a direct impact on profit or loss. The estimate was prepared on the assumption that insurance receivables in 2022 were equal to those in 2021.

The development of the risk management system will continue in 2022, particularly in areas where the trend of increasing risks will be identified. Development activities will also be shaped by legislative changes, which are expected especially in relation to sustainability and liquidity risks.

Accounting Report


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Accounting Report

Statement of management's responsibilities

203

Independent auditor's report

204

1. Financial statements

1.1 Statement of financial position

209

1.2 Income statement

210

1.3 Other comprehensive income

211

1.4 Statement of changes in equity

21

1.5 Cash flow statement

214

2. Notes to the financial statements

2.1 Profile of Zavarovalnica Triglav and Triglav Group

215

2.2 Bases for the preparation of financial statements

220

2.3 Bases for consolidation

220

2.4 Foreign currency translation

221

2.5 Significant accounting policies

221

2.6 Significant accounting judgments, estimates and assumptions

234

2.7 Risk management

236

2.8 Tax policy

238

2.9 Segment reporting

238

2.10 The impact of new or amended standards on the preparation of financial statements

248

3. Notes to the statement of financial position

253

3.1 Intangible assets

253

3.2 Property, plant and equipment

255

3.3 Investment property

257

3.4 Right of use assets

259

3.5 Investments in subsidiaries

260

3.6 Investments in associates and joint ventures

261

3.7 Financial investments

264

3.8 Unit-linked insurance assets

267

3.9 Reinsurers' share of technical provisions

267

3.10 Receivables

268

3.11 Other assets

272

3.12 Cash and cash equivalents

272

3.13 Non-current assets held for sale

272

3.14 Equity

273

3.15 Subordinated liabilities

274

3.16 Insurance technical provisions and insurance technical provisions for unit-linked life insurance contracts

274

Accounting Report.

3.17 The liability adequacy test (LA T) for life insurance

282

3.18 Liability adequacy test (LAT) for non-life insurance

283

3.19 Provisions for employee benefits

284

3.20 Other provisions

286

3.21 Deferred tax assets and liabilities

286

3.22 Other financial liabilities

287

3.23 Lease liabilities

287

3.24 Operating liabilities

288

3.25 Other liabilities

288

4. Notes to the income statement

4.1 Premium income

289

4.2 Income from investments

294

4.3 Expenses from investments

294

4.4 Gains/losses from changes in the fair value of financial assets

294

4.5 Net realised gains and losses

295

4.6 Other insurance income

295

4.7 Other income

295

4.8 Claims

296

4.9 Reinsurance result

301

4.10 Change in other insurance-technical provisions

301

4.11 Expenses for bonuses and discounts

301

4.12 Expenses

4.13 Other expenses from insurance operations

4.14 Other expenses

4.15 Income tax expense

5. Other information

5.1 Fair value measurement

5.2 Additional notes to the cash flow statement

5.3 Amounts spent on auditors

5.4 Government grants

5.5 Related party transactions

5.6 Members of the Management Board and Supervisory Board

5.7 Off balance sheet items

5.8 Major legal and arbitration disputes

5.9 Events after the reporting period

5.10 Reporting as required by the Insurance Supervision Agency

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Statement of management’s responsibilities

The Management Board herewith confirms the financial statements Zavarovalnica Triglav, d.d. and

Triglav Group for the year ended 31 December 2021

and the accompanying accounting policies and notes to the accounting policies.

The Management Board is responsible for preparing the Annual Report so that it is true and fair presentation of the Company’s and Group’s assets and liabilities, financial position and profit for the year ended 31 December 2021 in accordance with International Financial Reporting Standards as adopted by the EU.

The Management Board additionally confirms that the appropriate accounting policies were consistently used and that the accounting estimates were prepared according to the principles of prudence and good management. The Management Board furthermore confirms that the financial statements, together with the notes are prepared on a going concern basis and that they comply with the applicable legislation and International Financial Reporting Standards as adopted by the EU.

The Management Board confirms that the Business Report includes a fair presentation of the development and financial position of the Company and the Group, including a description of the major risks to which the Company and the Group are exposed to.

The Management Board is also responsible for appropriate accounting practices, for the adoption of appropriate measures for the protection of property, and for the prevention and identification of fraud and other irregularities or illegal acts.

The tax authorities may, at any time within the period of five years since the day the tax become chargeable, review the operations of the Company, which may result in additional tax liabilities, default interest and penalties related to corporate income tax and/or other taxes or levies. The Management Board of the Company is unaware of any circumstances that could potentially result in any such significant liability.

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Statement of management’s responsibilities

Andrej Slapar

President of the Management Board

Uroš Ivanc

Member of the Management Board

Tadej Čoroli

Member of the Management Board

Barbara Smolnikar

Member of the Management Board

David Benedek

Member of the Management Board

Marica Makoter

Member of the Management Board

Ljubljana, 10 March 2022

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

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NO_CONTENT_HERE

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

1. Financial statements

1.1 Statement of financial position

in EUR

Triglav Group Zavarovalnica Triglav
Notes 31 December 2021 31 December 2020 31 December 2021 31 December 2020
ASSETS 4,374,353,616 4,139,441,072 3,118,944,094 2,995,518,165
Intangible assets 3.1 107,184,415 100,975,475 67,022,027 62,397,579
Property, plant and equipment 3.2 108,655,212 113,291,036 65,143,307 67,775,451
Non-current assets held for sale 3.13 3,812,044 915,851 0 0
Deferred tax assets 3.21 927,425 778,589 0 0
Investment property 3.3 75,110,973 78,977,800 43,840,055 44,451,276
Right of use assets 3.4 10,933,109 9,821,211 4,548,298 3,587,916
Investments in subsidiaries 3.5 0 0 131,924,683 132,337,466
Investments in associates 3.6 36,031,346 28,237,714 41,693,997 31,337,951
– accounted for using the equity method 36,031,346 28,237,714 0 0
– measured at fair value 0 0 41,693,997 31,337,951
Financial investments 3.7 2,937,700,150 2,887,380,559 1,968,679,979 1,983,588,373
– loans and deposits 98,104,537 97,971,079 32,521,523 36,951,085
– held to maturity 157,560,733 162,824,686 140,946,233 143,908,512
– available for sale 2,137,609,082 2,101,914,068 1,588,390,263 1,595,002,429
– recognised at fair value through profit and loss 544,425,798 524,670,726 206,821,960 207,726,347
Unit-linked insurance assets 3.8 619,617,488 501,808,980 539,417,972 442,292,488
Reinsurers’ share of technical provisions 3.9 174,839,890 125,873,637 136,077,958 105,903,438
Receivables 3.10 212,376,909 203,183,851 105,169,567 95,800,206
– receivables from direct insurance operations 116,855,207 105,484,939 73,516,574 67,632,214
– receivables from reinsurance and coinsurance operations 67,200,932 72,355,133 23,522,340 19,797,094
– current tax receivables 4,127,384 1,950,631 564,166 0
– other receivables 24,193,386 23,393,148 7,566,487 8,370,898
Other assets 3.11 4,843,025 6,296,705 1,513,260 3,741,799
Cash and cash equivalents 3.12 82,321,630 81,899,664 13,912,991 22,304,222
EQUITY AND LIABILITIES 4,374,353,616 4,139,441,072 3,118,944,094 2,995,518,165
Equity 3.14 932,986,869 870,151,947 675,221,933 644,003,173
Controlling interests 930,511,224 867,648,574 675,221,933 644,003,173
– share capital 73,701,392 73,701,392 73,701,392 73,701,392
– share premium 50,283,747 50,271,107 53,412,884 53,412,884
– reserves from profit 421,633,959 384,106,692 404,562,643 367,862,643
– treasury share reserves 364,680 364,680 0 0
– treasury shares -364,680 -364,680 0 0
– fair value reserve 77,834,278 89,293,484 55,884,634 59,402,079
– net profit brought forward 234,588,994 229,284,048 50,944,831 60,526,536
– net profit/loss for the year 75,439,847 44,131,955 36,715,549 29,097,639
– currency translation differences -2,970,993 -3,140,104 0 0
Non-controlling interests 2.1.4 2,475,645 2,503,373 0 0
Subordinated liabilities 3.15 49,471,831 49,423,693 49,471,831 49,423,693
Insurance technical provisions 3.16 2,576,368,384 2,523,229,144 1,740,373,185 1,750,315,382
– unearned premiums 370,043,725 344,760,927 246,017,849 235,190,816
– mathematical provisions 1,432,613,660 1,457,023,963 1,008,319,155 1,041,557,084
– claims provisions 694,498,311 645,331,168 446,567,255 430,259,621
– other insurance technical provisions 79,212,688 76,113,086 39,468,926 43,307,861
Insurance technical provisions for unit-linked insurance contracts 3.16 622,303,399 509,984,710 540,135,052 448,726,097
Provisions for employee benefits 3.19 17,672,133 17,781,153 12,842,304 13,073,364
Other provisions 3.20 2,512,536 2,809,101 358,980 769,957
Deferred tax liabilities 3.21 9,377,034 14,539,515 4,212,732 9,531,162
Other financial liabilities 3.22 3,085,647 2,895,834 1,690,586 1,633,896
Operating liabilities 3.24 63,341,658 70,313,038 34,861,554 33,977,772
– liabilities from direct insurance operations 19,450,557 16,801,856 10,182,945 10,636,904
– liabilities from reinsurance and co-insurance operations 41,241,465 48,940,738 24,678,609 19,824,185
– current tax liabilities 2,649,636 4,570,444 0 3,516,683
Lease liabilities 3.23 11,274,806 10,025,532 4,643,844 3,675,805
Other liabilities 3.25 85,959,319 68,287,405 55,132,093 40,387,864

Notes on pages from 215 to 318 are part of financial statements.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

1.2 Income statement

in EUR

Triglav Group Zavarovalnica Triglav
Notes 2021 2020 2021 2020
Net premium income 1,119,846,051 1,066,754,825 598,755,000 583,867,846
- gross written premium 1,352,975,550 1,233,775,365 794,350,103 719,255,868
- ceded written premium -220,949,875 -160,022,349 -187,969,749 -137,934,204
- change in unearned premium reserve -12,179,624 -6,998,191 -7,625,354 2,546,182

Income from investments in subsidiaries and associates

4.2 1,444,054 436,610 8,179,885 302,643
- profit on equity investments accounted for using the equity method 1,444,054 436,610 0 0
- other income from investments in subsidiaries and associates 0 0 8,179,885 302,643

Income from investments

4.2 155,339,171 123,079,449 115,612,898 89,181,634
- interest income calculated using the effective interest method 34,281,279 42,055,802 19,685,884 25,933,800
- gains on disposals 16,301,340 40,162,889 14,888,504 37,288,158
- other income from investments 104,756,552 40,860,758 81,038,510 25,959,676

Other income from insurance operations

4.6 48,794,300 41,006,993 45,387,033 38,110,029
- fees and commission income 38,916,088 30,649,757 38,196,377 30,080,891
- other income from insurance operations 9,878,212 10,357,236 7,190,656 8,029,138

Other income

4.7 53,334,060 43,613,977 8,825,846 7,872,585

Net claims incurred

4.8 715,028,788 683,631,775 365,137,225 375,336,947
- gross claims settled 736,580,050 697,443,568 408,868,382 408,278,140
- reinsurers’ share -44,884,460 -34,278,930 -35,818,958 -31,689,089
- changes in claims provisions 16,152,394 12,541,034 -7,912,199 -1,252,104
- equalisation scheme expenses for supplementary health insurance 7,180,804 7,926,103 0 0

Change in other insurance technical provisions (excluding ULI)

4.10 -2,113,408 62,636,590 -13,989,227 13,449,956

Change in insurance technical provisions for unit-linked insurance contracts

4.10 112,661,349 25,492,453 91,860,583 13,270,367

Expenses for bonuses and discounts

4.11 11,404,143 21,350,276 10,490,736 16,029,498

Operating expenses

4.12 266,857,908 240,912,735 170,334,866 155,904,617
- acquisition costs 184,911,170 163,528,966 124,268,560 113,568,435
- other operating costs 81,946,738 77,383,769 46,066,306 42,336,182

Expenses from investments in subsidiaries and associates

4.3 145,632 139,422 1,087,047 3,930,396
- loss on investments accounted for using the equity method 145,632 139,422 0 0
- other expenses from financial assets and liabilities 0 0 1,087,047 3,930,396

Expenses from investments

4.3 31,832,786 40,993,211 18,366,687 25,675,273
- loss on impairment of investments 33,628 1,971,302 0 1,632,351
- loss on disposal of investments 7,122,739 6,941,490 6,870,017 5,719,183
- other expenses from investments 24,676,419 32,080,419 11,496,670 18,323,739

Other insurance expenses

4.13 51,915,940 51,523,388 25,298,497 24,308,038

Other expenses

4.14 58,379,653 57,308,722 22,485,637 20,359,679
- expenses from financing 2,729,286 2,937,501 2,277,892 2,578,946
- other expenses 55,650,367 54,371,221 20,207,745 17,780,733

Profit before tax

132,644,845 90,903,282 85,688,611 71,069,966

Income tax expense

4.15 19,679,152 17,238,584 12,273,062 13,072,327

NET PROFIT FOR THE PERIOD

112,965,693 73,664,698 73,415,549 57,997,639

Earnings per share (basic and diluted)

109 4.97 3.24 - -

Net profit/loss attributable to the controlling company

112,761,814 73,504,373 - -

Net profit/loss attributable to the non-controlling interest holders

109 203,879 160,325 - -

Basic earnings per share are calculated by dividing the shareholders’ net profit by the weighted average number of ordinary shares, excluding ordinary shares held by the Company or the Group.

The Group and the Company do not have dilutive potential ordinary shares, thus the basic and diluted earnings per share are the same.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

1.3 Other comprehensive income

in EUR Triglav Group Zavarovalnica Triglav
Notes 2021 2020 2021 2020
Net profit for the year after tax 3.14 112,965,693 73,664,698 73,415,549 57,997,639
Other comprehensive income after tax -11,437,675 4,584,416 -3,547,037 5,525,259
Items which will not be transferred in income statement in future periods 129,024 -281,989 164,711 -283,076
Actuarial gains/losses on defined benefit pension plans 3.19 129,024 -281,989 164,711 -283,076
Tax on items which will not be transferred in income statement 0 0 0 0
Items which could be transferred into income statement in future periods -11,566,699 4,866,405 -3,711,748 5,808,335
Fair value gains/losses on available-for-sale financial assets 3.7 -40,682,514 24,484,439 -32,679,481 24,426,078
– net gains/losses recognized directly in fair value reserve -19,537,964 42,532,142 -13,562,819 40,317,546
– transfers from fair value reserve to income statement -21,144,550 -18,047,703 -19,116,662 -15,891,468
Liabilities from insurance contracts with DPF 23,304,304 -14,238,050 23,304,304 -14,238,050
Currency translation differences 170,440 -556,570 0 0
Tax on other comprehensive income 5,641,071 -4,823,414 5,663,429 -4,379,693
COMPREHENSIVE INCOME OR LOSS FOR THE YEAR AFTER TAX 101,528,018 78,249,114 69,868,512 63,522,898
Controlling interest 101,458,431 78,127,981 - -
Non-controlling interest 69,587 121,133 - -

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Reserves from profit in EUR Triglav Group Share capital Share premium Contingency reserves Legal and statutory reserves Treasury share reserves Treasury shares Other reserves

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1.4 Statement of changes in equity

As at 1 January 2020 73,701,392 50,276,637 640,340 19,793,934 364,680 -364,680 334,300,000 84,099,924 165,896,170 63,404,824 -2,587,098 789,526,123 2,425,665 791,951,788
Comprehensive income for the year after tax
0 0 0 0 0 0 0 5,193,560 -16,946 73,504,373 -553,006 78,127,981 121,133 78,249,114
a. Net profit 0 0 0 0 0 0 0 0 73,504,373 0 73,504,373 160,325 73,664,698
b. Other comprehensive income 0 0 0 0 0 0 0 5,193,560 -16,946 0 -553,006 4,623,608 -39,192 4,584,416
Allocation of last year’s net profit to net profit brought forward 0 0 0 0 0 0 0 63,404,824 -63,404,824 0 0 0 0
Allocation of net profit for the year to reserves from profit 0 0 0 472,418 0 0 28,900,000 0 0 -29,372,418 0 0 0
Change in Group 0 -5,530 0 0 0 0 0 0 0 0 -5,530 -43,421 -48,951
As at 31 December 2020 73,701,392 50,271,107 640,340 20,266,352 364,680 -364,680 363,200,000 89,293,484 229,284,048 44,131,955 -3,140,104 867,648,574 2,503,373 870,151,947
Comprehensive income for the year after tax
0 0 0 0 0 0 0 -11,459,206 -13,289 112,761,814 169,111 101,458,431 69,587 101,528,018
a. Net profit 0 0 0 0 0 0 0 0 112,761,814 0 112,761,814 203,879 112,965,693
b. Other comprehensive income 0 0 0 0 0 0 0 -11,459,206 -13,289 0 169,111 -11,303,383 -134,292 -11,437,675
Dividend payment 0 0 0 0 0 0 0 -38,608,421 0 0 -38,608,421 0 -38,608,421
Allocation of last year’s net profit to net profit brought forward 0 0 0 0 0 0 0 44,131,954 -44,131,954 0 0 0 0
Allocation of net profit for the year to reserves from profit 0 0 0 487,949 0 0 36,834,020 0 0 -37,321,969 0 0 0
Increase in legal and statutory reserves by profit brought forward 0 0 0 205,298 0 0 0 -205,298 0 0 0 0 0
Reclassification from statutory to other reserves from profit 0 0 0 -652,926 0 0 652,926 0 0 0 0 0 0
Change in Group 0 12,640 0 0 0 0 0 0 0 0 12,640 -97,315 -84,675
As at 31 December 2021 73,701,392 50,283,747 640,340 20,306,673 364,680 -364,680 400,686,946 77,834,278 234,588,994 75,439,847 -2,970,993 930,511,224 2,475,645 932,986,869

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Reserves from profit in EUR

Zavarovalnica Triglav Share capital Share premium Legal and statutory reserves Other reserves from profit Fair value reserve Net profit brought forward Net profit/loss Total
As at 1 January 2020 73,701,392 53,412,884 4,662,643 334,300,000 53,859,881 9,929,059 580,480,275
Comprehensive income for the year after tax 0 0 0 5,542,198 -16,939 57,997,639 63,522,898
a. Net profit 0 0 0 0 0 57,997,639 57,997,639
b. Other comprehensive income 0 0 0 0 5,542,198 -16,939 0 5,525,259
Allocation of last year’s net profit to net profit brought forward 0 0 0 0 50,614,416 -50,614,416 0
Allocation of net profit for the year to reserves from profit 0 0 28,900,000 0 0 -28,900,000 0
As at 31 December 2020 73,701,392 53,412,884 4,662,643 363,200,000 59,402,079 60,526,536 644,003,173

Comprehensive income for the year after tax

-3,517,445 -29,592 73,415,549 69,868,512
a. Net profit 0 0 0 73,415,549 73,415,549
b. Other comprehensive income 0 0 0 -3,517,445 -29,592 0 -3,547,037
Dividend payment 0 0 0 0 -38,649,752 0 -38,649,752
Allocation of last year’s net profit to net profit brought forward 0 0 0 0 29,097,639 -29,097,639 0
Allocation of net profit for the year to reserves from profit 0 0 36,700,000 0 0 -36,700,000 0
As at 31 December 2021 73,701,392 53,412,884 4,662,643 399,900,000 55,884,634 50,944,831 36,715,549 675,221,933

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

1.5 Cash flow statement

Triglav Group Zavarovalnica Triglav
Notes 2021 2020 2021 2020
A. OPERATING CASH FLOW
a. Net profit for the period 112,965,693 73,664,698 73,415,549 57,997,639
b. Adjustments: 63,556,712 75,812,482 4,209,150 -2,529,943
– depreciation and amortisation 23,556,292 19,063,160 14,336,508 13,288,592
– changes in fair value of investments -73,906,038 -16,440,324 -67,375,401 -21,180,963
– other investment income and expenses -49,529,610 -71,130,714 -36,963,650 -42,433,628
– interest expenses and other expenses 2,729,286 2,937,501 3,508,152 2,578,947
– revaluation of other assets 2,607,602 7,348,264 1,304,005 3,895,575
– changes in technical provisions 139,060,606 116,796,011 77,471,473 27,693,996
– corporate income tax 19,038,574 17,238,584 11,928,063 13,627,538
c. Net income before changes in operating assets (a+b) 176,522,405 149,477,180 77,624,699 55,467,696
Changes in operating receivables -14,471,407 2,544,756 -2,904,874 740,368
Changes in other assets 2,972,861 -2,173,717 -454,701 -698,003
Changes in liabilities -9,851,218 -14,705,181 -4,224,674 -4,509,709
Paid corporate income tax -17,814,509 -16,087,519 -16,008,593 -12,475,023
d. Changes in net operating assets -39,164,273 -30,421,661 -23,592,842 -16,942,367
e. Net cash from/ (used in) operating activities (c+d) 137,358,132 119,055,519 54,031,857 38,525,329
B. CASH FLOWS FROM INVESTING ACTIVITIES
a. Cash inflows from investing activities 1,093,015,888 1,361,243,567 945,312,943 1,132,256,197
Cash inflows from interest from investing activities 37,412,752 43,998,453 23,440,425 28,815,764
Cash inflows from dividends received and profit sharing 5,653,046 5,248,223 12,494,301 3,801,801
Cash inflows from the disposal of intangible assets 0 132,562 0 12,562
Cash inflows from the disposal of property, plant and equipment 3,515,560 3,005,255 151,349 414,273
Cash inflows from the disposal of financial investments 1,046,434,530 1,308,859,074 909,226,868 1,099,211,797
- Cash inflows from the disposal of investments in subsidiaries and associates 0 0 0 0
- Other cash inflows from disposal of financial investments 1,046,434,530 1,308,859,074 909,226,868 1,099,211,797
b. Cash outflows from investing activities -1,186,871,319 -1,445,191,950 -965,578,127 -1,149,365,270
Cash outflows for the purchase of intangible assets -7,877,065 -9,126,252 -6,931,001 -7,711,934
Cash outflows for the purchase of property, plant and equipment -9,507,447 -13,601,854 -3,365,839 -7,310,866
Cash outflows for the purchase of financial investments -1,169,486,807 -1,422,463,844 -955,281,287 -1,134,342,470
- Cash outflows for the purchase of investments in subsidiaries and associates -4,465,325 -14,948,951 -7,039,617 -14,900,000
- Other cash outflows to acquire financial investments -1,165,021,482 -1,407,514,893 -948,241,670 -1,119,442,470
c. Net cash from/ (used in) investing activities (a + b) -93,855,431 -83,948,383 -20,265,184 -17,109,073
C. CASH FLOWS FROM FINANCING ACTIVITIES
a. Cash inflows from financing activities 0 0 0 0
b. Cash outflows from financing activities -43,097,819 -29,035,063 -42,157,904 -25,224,146
Cash outflows for paid interest -2,458,714 -3,982,947 -2,343,302 -3,513,302
Cash outflows for payments of long-term financial liabilities 0 -21,620,132 0 -20,628,000
Cash outflows for payments of short-term financial liabilities -2,030,685 -3,431,984 -1,164,850 -1,082,844
Cash outflows from dividends paid -38,608,420 0 -38,649,752 0
c. Net cash from/ (used in) financing activities (a + b) -43,097,819 -29,035,063 -42,157,904 -25,224,146
D. Closing balance of cash and cash equivalents 82,321,630 81,899,664 13,912,991 22,304,222
E1. Net cash flow for the period 404,882 6,072,073 -8,391,231 -3,807,890
E2. Foreign exchange differences 17,084 -42,184 0 0
F. Opening balance of cash and cash equivalents 81,899,664 75,869,775 22,304,222 26,112,112

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2. Notes to the financial statements

2.1 Profile of Zavarovalnica Triglav and Triglav Group

2.1.1 About Zavarovalnica Triglav

Zavarovalnica Triglav d.d. (hereinafter: Zavarovalnica Triglav or the Company or the controlling company) is a public limited company, with its head office at Miklošičeva 19 in Ljubljana, Slovenia. The Company is entered in the Companies Register at the Ljubljana District Court. Its shares are listed on the Ljubljana Stock Exchange, under the ticker symbol ZVTG. The Company’s largest shareholders are Zavod za pokojninsko in invalidsko zavarovanje Slovenije (Pension and Disability Insurance Institute of Slovenia) and Slovenski državni holding d.d. (Slovenian Sovereign Holding), which hold 34.47% and 28.09% of the share capital respectively. Zavarovalnica Triglav is a composite insurance company that conducts life and non-life insurance.

2.1.2 Management and supervisory bodies

The Company has a two-tier governance system, according to which it is managed by the Management Board whose work is monitored and supervised by the Supervisory Board. The Company’s management and supervisory bodies are the General Meeting of Shareholders, the Supervisory Board and the Management Board, and the following Supervisory Board committees: the Audit Committee, the Appointment and Remuneration Committee, the Strategy Committee and the Nomination Committee.

In accordance with the Articles of Association, Zavarovalnica Triglav has a nine-member Supervisory Board, whose members in 2021 were:

  • Andrej Andoljšek, Chairman,
  • Branko Bračko, Vice Chairman,
  • Tomaz Benčina, Member,
  • Peter Kavčič, Member,
  • Igor Stebernak, Member,
  • Jure Valjavec, Member,
  • Peter Celar, Member – Employee Representative,
  • Branko Gorjan, Member – Employee Representative, and
  • Igor Zupan, Member – Employee Representative.

The Management Board directs, represents and acts on behalf of Zavarovalnica Triglav, independently and on its own responsibility. In compliance with the Articles of Association, the Supervisory Board appoints three to six Management Board members. In 2021, the Management Board was composed of:

  • Andrej Slapar, President,
  • Uroš Ivanc, Member,
  • Tadej Čoroli, Member,
  • Barbara Smolnikar, Member,
  • David Benedek, Member and
  • Marica Makoter, Member.

The powers of individual bodies are set out in the Companies Act (ZGD - 1), and they are defined in greater detail in the Company’s Articles of Association and the rules of procedure of individual bodies. It is the responsibility of the Management Board to compile and approve the annual report. The audited annual report is approved by the Supervisory Board. In the event that the Supervisory Board fails to approve the annual report, the General Meeting of Shareholders decides on the adoption of the annual report.

The Management Board approved the audited annual report for the financial year ended 31 December 2021 on 10 March 2022. The annual report is published on the Company’s website www.triglav.eu.

2.1.3 Data on employees

In 2021, the Group employed an average of 5,281 employees (2020: 5,259), of which 2,243 were employees of Zavarovalnica Triglav (2020: 2,245).

As at 31 December 2021, the Group employed 5,246 employees (31 December 2020: 5,316), of which 2,246 were employees of Zavarovalnica Triglav (31 December 2020: 2,244).

The number of employees within the Group and at Zavarovalnica Triglav based on their level of education is shown in the table below.

Education level Triglav Group Zavarovalnica Triglav
31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
2-5 2,226 2,316 803 819
6/1 534 556 379 389
6/2 781 749 438 426
7 1,491 1,476 528 516
8/1 211 198 90 86
8/2 21 21 8 8
TOTAL 5,264 5,316 2,246 2,244

The average number of employees is calculated as the average number of employees as at the last working day of the month.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

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2.1.4 About the Triglav Group

Zavarovalnica Triglav is the controlling company of the Triglav Group (hereinafter: the Group), therefore, in addition to the separate financial statements of the Company, it also compiles the consolidated financial statements of the Group.

Insurance is the core business of the Group, including asset management, support activities and other services. The Triglav Group is the leading insurance and financial group in Slovenia and the Adriatic region as well as one of the leading groups in South-East Europe.

EQUITY TAKE (in %) SHARE OF VOTING RIGHTS

CO M PA N Y ADDRESS TAX R AT E (i n %) ACT IVI T Y 2021 2020 2021 2020
Pozavarovalnica Triglav RE, d.d. Miklošičeva cesta 19, Ljubljana, Slovenia 19 Reinsurance 100.00 100.00 100.00
Triglav, Zdravstvena zavarovalnica, d.d. Pristaniška ulica 10, Koper, Slovenia 19 Insurance 100.00 100.00 100.00 100.00
Triglav Osiguranje, d.d., Zagreb Antuna Heinza 4, Zagreb, Croatia 18 Insurance 100.00 100.00 100.00
Triglav Osiguranje, d.d., Sarajevo Dolina 8, Sarajevo, Bosnia and Herzegovina 10 Insurance 97.78 98.87
Lovćen Osiguranje, a.d., Podgorica Ulica slobode 13a, Podgorica, Montenegro 9 Insurance 99.07 99.07 99.07 99.07
Lovćen životna osiguranje, a.d., Podgorica Ulica Marka Miljanova 29/II, Podgorica, Montenegro 9 Insurance 99.07 99.07 99.07
Triglav Osiguranje, a.d.o., Beograd Milutina Milankovića 7a, Novi Beograd, Serbia 15 Insurance 100.00 99.88 100.00 99.88
Triglav Osiguranje, a.d., Banja Luka Ulica Prvog krajiškog korpusa 29, Banja Luka, Bosnia and Herzegovina Insurance 100.00 100.00 100.00 100.00
Triglav Osiguruvanje, a.d., Skopje Bulevar 8-mi Septemvri 16, Skopje, North Macedonia 10 Insurance 81.32 81.32 80.83
Triglav Osiguruvanje Život, a.d., Skopje Bulevar 8-mi Septemvri 18, Skopje, North Macedonia 10 Insurance 96.26 96.26 96.17
Triglav pensijsko društvo, a.d., Skopje Bulevar 8-mi septemvri 18, kat 2, Skopje, North Macedonia 10 Fund management 100.00 100.00 100.00 100.00
Triglav, pokojninska družba, d.d. Dunajska cesta 22, Ljubljana, Slovenia 19 Fund management 100.00 100.00 100.00
Triglav INT, d.o.o. Dunajska cesta 22, Ljubljana, Slovenia 19 Holding company 100.00 100.00 100.00
Triglav skladi, d.o.o. Slovenska cesta 54, Ljubljana, Slovenia 19 Fund management 100.00 67.50 100.00
Triglav Avtoservis, d.o.o. Verovškova 60b, Ljubljana, Slovenia 19 Maintenance and repair of motor vehicles 100.00 100.00 100.00 100.00
Triglav Svetovanje, d.o.o. Ljubljanska cesta 86, Domžale, Slovenia 19 Insurance agency 100.00 100.00 100.00
Triglav Upravljanje nepremičnin, d.o.o. Dunajska cesta 22, Ljubljana, Slovenia 19 Real estate management 100.00 100.00 100.00 100.00
Triglav Savjetovanje, d.o.o., Sarajevo Dolina br. 8, Sarajevo, Bosnia and Herzegovina 10 Insurance agency 97.78 98.91 97.78 98.91
Triglav Savjetovanje, d.o.o., Zagreb Sarajevska cesta 60, Zagreb, Croatia 18 Insurance 100.00 100.00 100.00 100.00
Triglav Savjetovanje, d.o.o., Beograd Zelengorska 1g, Novi Beograd, Serbia 15 Insurance agency 100.00 100.00 99.94
Auto centar BH, d.o.o. Džemala Bijedića 165b, Sarajevo, Bosnia and Herzegovina 10 Maintenance and repair of motor vehicles 97.78 97.78 98.87
Sarajevostan, d.o.o. Džemala Bijedića br. 147, Sarajevo, Bosnia and Herzegovina 10 Real estate management 90.95 90.95 91.97
Lovćen auto, d.o.o., Podgorica Novaka Miloševa 6/2, Podgorica, Montenegro 9 Maintenance and repair of motor vehicle 99.07 99.07 99.07 99.07
Triglav upravljanje nekretninama, d.o.o., Zagreb Ulica Josipa Marohnića 1/1, Zagreb, Croatia 18 Real estate management 100.00 100.00 100.00
Triglav upravljanje nekretninama, d.o.o., Podgorica Džorđa Vašingtona 44, Podgorica, Montenegro 9 Real estate management 100.00 100.00 100.00 100.00
Triglav upravljanje nekretninama, d.o.o., Sarajevo Dolina 8, Sarajevo, Bosnia in Hercegovina 10 Real estate management 97.78 97.78 -
PROF-IN, d.o.o. Mehmed paše Sokolovića 15, Sarajevo, Bosnia and Herzegovina 10 Fund management 62.54 62.54 62.54
Zavod Vse bo v redu Miklošičeva cesta 19, Ljubljana, Slovenia 19 Institute for corporate social responsibility 100.00 100.00 100.00 100.00

Triglav Group subsidiaries

All subsidiaries except PROF-IN d.o.o. and Zavod Vse bo v redu, which are not significant for the Group, are included in the consolidated financial statements according to the full consolidation method. GRI GS 102-45

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Condensed financial statements of the Triglav Group companies

COMPANY ASSETS 2021 ASSETS 2020 LIABILITIES 2021 LIABILITIES 2020 EQUITY 2021 EQUITY 2020 INCOME 2021 INCOME 2020 NET PROFIT/LOSS 2021 NET PROFIT/LOSS 2020
Pozavarovalnica Triglav Re, d.d., Ljubljana 362,467,179 348,003,015 266,915,458 260,960,886 95,551,721 87,042,129 228,079,978 201,204,085 11,324,430 2,817,983
Triglav, Zdravstvena zavarovalnica, d.d., Koper 111,448,859 96,772,481 65,812,869 56,280,962 45,635,990 40,491,519 200,703,434 197,952,289 6,379,174 4,845,316
Triglav Osiguranje, d.d., Zagreb 196,173,329 185,916,419 166,478,465 156,973,195 29,694,864 28,943,224 96,269,515 79,836,402 1,820,083 -2,582,560
Triglav Osiguranje, d.d., Sarajevo 76,491,259 64,990,550 56,377,177 45,763,838 20,114,082 19,226,712 36,219,946 30,995,575 1,296,180 1,280,528
Lovćen Osiguranje, a.d., Podgorica 52,424,790 52,202,701 39,286,519 39,584,520 13,138,271 12,618,181 37,677,417 36,321,508 1,308,164 3,936,476
Lovćen životna osiguranje, a.d., Podgorica 8,180,680 8,021,088 4,191,088 4,068,819 3,989,592 3,952,269 4,935,706 4,583,354 256,415 495,360
Triglav Osiguranje, a.d.o., Beograd 101,307,828 87,549,739 74,849,135 62,774,853 26,458,693 24,774,894 79,849,221 67,527,013 3,585,281 4,065,469
Triglav Osiguranje, a.d., Banja Luka 13,102,599 12,783,723 8,859,000 8,179,548 4,243,599 4,604,175 6,625,994 6,725,800 -302,774 85,342
Triglav Osiguruvanje, a.d., Skopje 49,525,142 47,506,299 32,843,926 31,668,440 16,681,216 15,837,859 24,135,021 22,282,221 482,192 1,199,617
Triglav Osiguruvanje Život, a.d., Skopje 7,907,892 6,090,499 3,649,158 1,843,075 4,258,734 4,247,424 3,409,223 1,200,013 -86,155 -428,683
Triglav penzisko društvo, a.d., Skopje 1,738,046 2,399,923 184,087 233,167 1,553,959 2,166,756 308,458 156,889 -623,974 -513,592
Triglav, pokojninska družba, d.d., Ljubljana 416,477,600 389,872,637 397,380,084 372,104,664 19,097,516 17,767,973 57,784,500 53,881,938 1,597,670 524,523
Triglav INT, d.o.o., Ljubljana 71,128,059 72,416,802 33,581 69,218 71,094,478 72,347,584 69 18,324 -1,253,106 -940,601
Triglav Skladi, d.o.o., Ljubljana 86,248,279 71,631,070 11,071,037 9,073,843 75,177,242 62,557,227 30,728,566 25,652,463 8,246,729 5,306,938
Triglav Avtoservis, d.o.o., Ljubljana 1,298,820 783,446 1,168,153 851,454 130,667 -68,008 2,508,476 2,266,678 1,967 -133,613

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Notes to the financial statements

Triglav Sve tovanje, d.o.o., Ljubljana 1,807,856 1,762,584 1,495,117 1,253,084 312,739 509,500 4,880,110 4,792,860 -209,070 23,363
Triglav, Upravljanje nepremičnin, d.o.o., Ljubljana 32,393,981 39,371,023 3,296,282 2,565,104 29,097,699 36,805,919 3,740,839 4,488,485 288,055 481,717
Triglav Savjetovanje, d.o.o., Sarajevo 341,689 339,949 338,995 272,077 2,694 67,872 700,024 729,177 -65,178 -13,530
Triglav Savjetovanje, d.o.o., Zagreb 236,485 105,274 146,759 203,597 89,726 -98,323 577,291 424,803 42,090 -47,450
Triglav Savjetovanje, d.o.o., Beograd 137,944 185,021 128,612 216,076 9,332 -31,055 698,454 568,429 -26,889 -56,109
Auto centar BH, d.o.o., Sarajevo 2,775,450 2,923,168 763,557 923,228 2,011,893 1,999,940 1,720,885 1,722,665 63,082 91,263
Sarajevostan, d.o.o., Sarajevo 1,624,805 2,568,709 666,977 2,410,987 957,828 157,722 2,855,026 2,138,645 800,106 -1,460,157
Lovćen auto, d.o.o., Podgorica 4,907,430 5,312,445 1,616,923 2,293,854 3,290,507 3,018,591 1,856,714 1,667,433 -428,084 -581,928
Triglav upravljanje nekretninama, d.o.o., Zagreb 460,737 1,503,845 2,719 3,228 458,018 1,500,617 112,772 70,779 -51,835 -6,000
Triglav upravljanje nekretninama, d.o.o., Podgorica 1,923,394 1,926,982 210,583 103,603 1,712,811 1,823,379 32,706 222,994 -110,568 29,243
Triglav upravljanje nekretninama, d.o.o., Sarajevo 15,339 - 0 - 15,339 - 0 - 0 -
PROF-IN, d.o.o., Banja Luka 4,989,348 4,400,215 34,847 6,258 4,954,501 4,393,957 1,046,677 766,902 560,544 286,602
Zavod Vse bo v redu 148,057 97,017 1,769 569 100,000 100,000 113,000 29,301 49,840 -30,355

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Non-controlling interests in the Triglav Group companies

COMPANY NON-CONTROLLING INTEREST IN CAPITAL (in %) VOTING RIGHTS OF NON-CONTROLLING INTERESTS (in %) NET PROFIT OR LOSS ATTRIBUTABLE TO NON-CONTROLLING INTEREST HOLDERS (in EUR) RETAINED EARNINGS ATTRIBUTABLE TO NON-CONTROLLING INTEREST HOLDERS (in EUR)
2021 2020 2021 2020 2021 2020 2021 2020
Triglav Osiguranje, d.d., Sarajevo 2.22 2.22 1.13 1.13 27,640 29,768 280,040 261,476
Triglav Osiguranje, a.d.o., Beograd - 0.12 - 0.12 -4,919 -210,112 - -
Triglav Osiguruvanje, a.d., Skopje 18.68 19.17 18.68 19.17 90,054 229,986 1,955,469 1,871,646
Lovćen Osiguranje, a.d., Podgorica 0.93 0.93 0.93 0.93 18,676 43,119 498,487 487,141
Lovćen životna osiguranje, a.d., Podgorica 0.93 0.93 0.93 0.93 2,385 4,607 83,600 83,254
Triglav Savjetovanje, d.o.o., Sarajevo 2.22 1.09 2.22 1.09 -1,447 -147 -19,622 -16,901
Auto centar BH, d.o.o., Sarajevo 2.22 2.22 2.22 1.13 1,400 2,026 -142,790 -144,190
Lovćen auto, d.o.o., Podgorica 0.93 0.93 0.93 0.93 -3,982 -5,412 -399,483 -395,500
Triglav Osiguruvanje Život, a.d., Skopje 3.74 3.83 3.74 3.83 -3,218 -16,436 -26,610 -27,674

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Saraj evostan, d.o.o. Sara jevo 9.05 9.05 9.05 8.03 72,370 -132,072 246,555 174,185
Triglav S aveto vanje, d.o.o. B eo grad -0.06 -0.06 - -33 - -173
T O T A L 203,878 160,325 2,475,645 2,503,377

The only company in the Group that has a significant non-controlling interest is Triglav O siguruvanje a.d., Skopje. Its key financial information is presented below.

CONDENSED BALANCE SHEET

31 December 2021 31 December 2020
Current assets 7,286,521 6,139,945
Current liabilities 3,001,242 2,420,552
Net current assets/liabilities 4,285,279 3,719,393
Non-current assets 42,238,621 41,366,354
Non-current liabilities 29,842,684 29,247,888
Net non-current assets/liabilities 12,395,937 12,118,466
Net assets 16,681,216 15,837,859

CONDENSED CASH FLOW STATEMENT

2021 2020
Cash flows from operating activities 336,580 -880,935
Cash flows from investing activities -143,442 811,387
Cash flows from financing activities 20,280 0
Net change in cash flows 213,418 -69,548

CONDENSED COMPREHENSIVE INCOME

2021 2020
Net profit or loss for the year 482,192 1,199,617
Other comprehensive income 361,165 -104,934
Total comprehensive income 843,357 1,094,683

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Notes to the financial statements


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Changes in the structure of the Triglav Group in 2021

Capital increase of ZTSR d.o.o and its merger with Diagnostični center Bled d.o.o.

Through the in-cash contribution of EUR 3.3 million, Zavarovalnica Triglav increased the capital of jointly controlled ZTSR d.o.o. in the first quarter of 2021, thereby maintaining its 50% participating interest in said company.

In the third quarter of 2021, ZTSR d.o.o. was merged with its subsidiary Diagnostični center Bled d.o.o. With the aforementioned transaction, ZTSR d.o.o. was stricken off the Companies Register, and Zavarovalnica Triglav consequently acquired a 50% participating interest in Diagnostični center Bled d.o.o. The merger and thus the changed ownership structure did not affect the Group’s consolidated financial statements.

The in-cash contribution of EUR 1.25 million, Zavaro valnica Triglav increased the capital of Diagnostični center Bled d.o.o. in the last quarter of 2021, thereby maintaining its 50% participating interest in said company.

Acquisition of Kirurški sanatorij d.o.o.

Diagnostični center Bled d.o.o. increased its strategic investment portfolio by acquiring a 100% participating interest in Kirurški sanatorij d.o.o. in the first quarter of 2021. From the Group’s point of view, this investment is part of regular activities of managing its extensive investment portfolio and has no significant impact on its composition. Kirurški sanatorij is treated within the Group as part of Diagnostični center Bled Group.

Capital increase of Triglav d.o.o.

Zavaro valnica Triglav made two subsequent capital contributions in the total amount of EUR 2.3 million to its associate in 2021, thus remaining a 49.9% owner of said company. The capital increase had no effect on the Group’s consolidated financial statements.

Capital increase of Lovćen auto d.o.o., Podgorica

Lovćen Osiguranje a.d., Podgorica increased the capital of its subsidiary Lovćen auto d.o.o., Podgorica in 2021 through in-cash contributions in the total amount of EUR 700 thousand. The ownership structure of Lovćen auto d.o.o. was not changed with said capital increase, as Lovćen Osiguranje a.d. remained its 100% owner. The capital increase had no impact on the Group’s consolidated financial statements.

Capital increase of Triglav Avtoser vis d.o.o., Ljubljana

Zavaro valnica Triglav d.d. made two subsequent capital contributions in the total amount of EUR 194 thousand to its subsidiary in 2021, thus remaining a 100% owner of said company. The capital increase had no effect on the Group’s consolidated financial statements.

Capital increase of Triglav Savjetovanje d.o.o., Zagreb

Triglav Savjetovanje d.o.o. and Triglav Osiguranje d.d., Zagreb increased the capital of their subsidiary Triglav Savjetovanje d.o.o., Zagreb proportional to their participating interests. The capital increase was raised by in-cash contributions of HRK 1.1 million or EUR 145 thousand. As a result, the two companies retained their participating interests in said company of 51% and 49% respectively.

Capital increase of Triglav Savjetovanje d.o.o., Belgrade

Triglav Savjetovanje d.o.o. and Triglav Osiguranje a.d.o, Belgrade increased the capital of their subsidiary Triglav Savjetovanje d.o.o., Belgrade proportional to their participating interests. The capital increase was raised by in-cash contributions of RSD 7.9 million or EUR 67 thousand. As a result, the two companies retained their participating interests in said company of 51% and 49% respectively.

Purchase of shares of Triglav Osiguruvanje a.d., Skopje from non-controlling interest holders

Triglav INT d.o.o., Ljubljana acquired a 0.50% participating interest from the non-controlling interest holders of Triglav Osiguruvanje a.d., Skopje, thereby becoming its 81.32% owner. The consideration totaled MAK 3.2 million or EUR 52 thousand. The effect of the acquisition of the non-controlling interest was recognised in the consolidated financial statements as an increase in share premium of EUR 20 thousand.

Purchase of shares of Triglav Osiguruvanje a.d.o, Belgrade from non-controlling interest holders

Triglav INT d.o.o., Ljubljana acquired a 0.12% participating interest from non-controlling interest holders of Triglav Osiguruvanje a.d., Belgrade, thereby becoming its 100% owner. The consideration totaled RSD 3.7 million or EUR 33 thousand. The effect of the acquisition of the non-controlling interest was recognised in the consolidated financial statements as a decrease in share premium of EUR 8 thousand.

Transfer of the participating interest in

Triglav Savjetovanje d.o.o., Sarajevo

Triglav Svetovanje d.o.o., Domžale sold its 51% participating interest in Triglav Savjetovanje d.o.o., Sarajevo to Triglav Osiguranje d.d., Sarajevo. As a result, Triglav Osiguranje d.d., Sarajevo became a 100% owner of Triglav Savjetovanje d.o.o., Sarajevo. Due to the transfer of the participating interest, the Triglav Group’s participating interest in said company decreased by 1.13 percentage points.

Establishment of the new company Triglav, upravljanje nekretninama d.o.o., Sarajevo

With the in-cash contribution of BAM 30 thousand or EUR 15 thousand, Triglav Osiguranje d.d., Sarajevo established Triglav, upravljanje nekretninama d.o.o., Sarajevo, thereby becoming its 100% owner.

Spin-off of the retail business from Nama d.d.

Based on its strategic plans, Zavarovalnica Triglav’s associate Nama d.d., Ljubljana carried out a spin-off of its retail business and transferred it to its newly established subsidiary Nama IN d.o.o., Ljubljana. This transaction did not have an impact on the Group’s consolidated financial statements. In the Group’s consolidated financial statements, Nama d.d. is treated as an associate and valued under the equity method based on its consolidated financial statements.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.2 Bases for the preparation of financial statements

2.2.1 Statement of compliance

The Group’s consolidated financial statements and the Company’s separate financial statements for the financial year ended 31 December 2021 were prepared in accordance with International Financial Reporting Standards (hereinafter: IFRS) as adopted by the EU.

The Group’s and the Company’s financial statements were also prepared in accordance with the requirements of the Companies Act (ZGD-1), the Insurance Act (Zavar-1) and its implementing regulations.

2.2.2 Bases for measurement and classification

The financial statements were prepared under the going concern assumption and taking into account the requirements of adequacy, reliability, comprehensibility and comparability of financial information. Furthermore, they were compiled on the historical cost basis, except in the case of financial assets recognised at fair value through profit or loss and available-for-sale financial assets measured at fair value.

The accounting policies used in the compilation of the financial statements are consistent with those of the financial statements for the comparable period.

The financial year is the same as the calendar year.

For the preparation of the statement of financial position, individual items are classified into groups of assets and liabilities depending on their nature, listed in the order of their liquidity and/or

2.2.3 The impact of the COVID-19 epidemic on verifying the going concern assumption

When preparing the financial statements, an assessment was made of the ability of both the Group and the Company to continue as a going concern due to the COVID-19 epidemic. The sensitivity of the Group’s and the Company’s profitability, financial position and liquidity under significant assumptions or uncertainties in the environment is described in the section on risk management (Section 2.9 Future risks as a result of the pandemic). Based on all the calculations presented, it can be confirmed that the going concern assumption is appropriate. The impact of the COVID-19 epidemic on individual items in the financial statements is presented in Section 2.7.2.

2.3 Bases for consolidation

In addition to the separate financial statements, the Company compiles the consolidated financial statements of the Group. The Group’s consolidated financial statements include all companies directly or indirectly controlled by the Company.

Zavarovalnica Triglav controls a company if all the following three elements of control are met:

  • it has influence over the company (directs important activities that significantly affect the company’s returns) by virtue of voting rights based on equity instruments or by virtue of other rights arising from contractual agreements,
  • it is exposed to variable returns or has the right to variable returns from its participation in the company and
  • it is able, through its influence over the company, to influence the amount of its return.

An assessment of the existence of control of an individual company is performed once a year or if the facts and circumstances show that one or more of the three elements of control have changed. Subsidiaries are included in the consolidated financial statements under the full consolidation method from the acquisition date.

The assets and liabilities of a subsidiary are measured at fair value on initial consolidation. Any difference between the market value of the business combination and the acquirer's share of the net fair value of the assets, liabilities and contingent liabilities acquired is accounted for as goodwill. The effects of any subsequent changes in the acquirer's interest in the subsidiary are recognised in share premium.

If the Company disposes of a subsidiary or loses control over it, such a subsidiary is deconsolidated from the date on which control ceases. Related assets (including goodwill), liabilities, non-controlling interests and other components of equity are derecognised, with any effect of loss of control in the consolidated income statement being recognised as profit or loss. Any remaining interests in this company that no longer represent a significant or dominant interest after the disposal are recognised at fair value.

All the Group subsidiaries that are significant to the Group’s financial statements are fully consolidated. Exceptionally, companies that are significant from the point of view of consolidated financial statements, i.e. the size of an individual such company does not exceed 0.5% of the Group’s.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Total assets may be excluded from full consolidation. A company conducting insurance business or an activity directly related thereto (e.g. insurance brokerage) cannot be excluded from consolidation.

In the full consolidation process, the carrying amount of the financial investment by the controlling company in each subsidiary and the controlling company’s share in equity of each subsidiary are offset (eliminated). Intragroup assets and liabilities, income and expenses and the effects of other transactions within the Group are also eliminated in full.

In the consolidated financial statements, profit/loss and other comprehensive income are proportionately attributed to non-controlling interests. If the equity stake of non-controlling interests changes, the carrying amounts of the controlling and non-controlling interests are adjusted to reflect the changes in their relative interests in a subsidiary. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received are recognised directly in equity and attributed to the controlling company’s owners.

The reporting date of the financial statements of Zavarovalnica Triglav and its subsidiaries does not differ from the reporting date of the consolidated financial statements.

All Group companies participating in the consolidation process use uniform accounting policies. If the accounting policies of a particular subsidiary differ from the accounting policies applied by the Group, appropriate adjustments are made to the financial statements of such subsidiary prior to the compilation of the consolidated financial statements to ensure compliance with the Group’s accounting policies.

2.4 Foreign currency translation

Items included in the separate financial statements of each Group company are measured using the currency of the primary economic environment in which the respective company operates (functional currency). The financial statements are presented in euros, which is the Group’s presentation currency.

2.4.1 Translation of business events and items

Transactions in foreign currency are translated into the functional currency as at the date of the transaction at the exchange rate quoted in the European Central Bank’s reference rate list published by the Bank of Slovenia. Exchange rate differences arising from the settlement of these transactions or from the translation of monetary items are recognised in profit or loss.

Foreign rate differences arising from changes in the amortised cost of monetary items denominated in foreign currency and classified as available-for-sale financial assets are recognised in profit or loss. Foreign rate differences from non-monetary items, such as equity instruments classified as financial assets measured at fair value through profit or loss, are recognised in profit or loss. Foreign rate differences from non-monetary items, such as equity instruments classified as available-for-sale financial assets, are recognised together with the effects of measurement at fair value in other comprehensive income and accumulated in equity.

2.4.2 Translation from the functional into the presentation currency

The financial statements of Group companies that have a functional currency different from the presentation currency are translated into the presentation currency as follows:

  • assets and liabilities are translated at the final exchange rate as at the reporting date;
  • income, expenses and costs are translated at the average exchange rate for the reporting period;
  • equity components are translated at a historical exchange rate;
  • all the resulting exchange rate differences are recognised in other comprehensive income.

Goodwill and adjustment of acquired assets of a foreign subsidiary to fair value are treated in the same way as assets of a foreign subsidiary and are translated into the presentation currency at the closing exchange rate.

In the consolidated financial statements, exchange rate differences resulting from the translation of a net investment in a foreign subsidiary are recognised in the statement of comprehensive income. When the Group loses control over a foreign subsidiary, previously recognised exchange rate differences arising from the translation into the presentation currency are reclassified from other comprehensive income into the income statement as part of gains or losses on sale.

2.5 Significant accounting policies

2.5.1 Investments in subsidiaries and associates, business combinations and goodwill

2.5.1.1 Investments in subsidiaries

An investment in a subsidiary is considered to be an investment in a company that is directly or indirectly controlled by Zavarovalnica Triglav. Investments in subsidiaries are measured in the separate financial statements at cost less accumulated impairment losses.

The initial recognition of the investment is made on the date on which the acquirer obtains the right to control the acquiree. Increases in the share capital of subsidiaries with in-kind contributions are measured at estimated fair value or carrying amount, where justified.

Subsidiaries are included in the consolidated financial statements under the full consolidation method as described in Section 2.3.

2.5.1.2 Investments in associates and joint ventures

An investment in an associate is an investment in a company in which Zavarovalnica Triglav has a direct or indirect significant influence (directly or indirectly between 20% and 50% of voting rights), provided by the possibility of participating in the company’s financial and business policy decisions, but not by controlling these policies.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Joint ventures are companies that are jointly controlled by the Triglav Group and a contract partner based on a contractual agreement.

Investments in equity instruments of associates and joint ventures are accounted for in the separate financial statements at fair value. For associates whose values are not published on a stock exchange, a valuation model is used (guideline public company method, comparable transaction analysis, discounted cash flows, contract value). The effects of valuation at fair value are disclosed in other comprehensive income.

In the Group’s consolidated financial statements, investments in associates and joint ventures are accounted for using the equity method. An investment in an associate or joint venture is initially recognised at cost. The carrying amount of the investment is subsequently adjusted to change the Group’s share in the associate’s or joint venture’s net assets as of the acquisition date. Goodwill relating to an associate or joint venture is included in the carrying amount of the investment. Signs of impairment are tested at each reporting date. If the recoverable amount is lower than the carrying amount, the Group carries out impairment up to the level of the recoverable amount.

The corresponding share of an associate’s and joint venture’s profit or loss is recognised in the consolidated profit or loss. The corresponding effects included in other comprehensive income of an associate or joint venture are recognised in the consolidated statement of comprehensive income.

Dividends of associates and joint ventures are recognised in the Company’s profit or loss when the right to receive the dividend is acquired. Dividends of associates and joint ventures are eliminated in

2.5.1.3 Business combinations and goodwill

The acquisition method is used for business combinations. The acquisition date is the date on which the acquirer obtains the right to control the acquiree. The identifiable assets acquired and liabilities assumed are determined and measured at their acquisition-date fair values. In each business combination, the non-controlling interest is also measured at the current proportionate share of the equity interests in the acquiree’s recognised net assets.

Goodwill arises on the acquisition of a subsidiary if the excess of the sum of the consideration given measured at fair value is greater than the fair value of the company’s acquired assets. If the difference is negative, the gain is recognised in full in profit or loss. Contingent consideration at fair value is also included in the consideration.

Accounting policies for the assessment of impairment of goodwill and investments in subsidiaries are presented in Section 2.5.4.7, and accounting policies for determining the fair value of associates and joint ventures in Section 2.5.13.

2.5.2 Insurance contracts

2.5.2.1 Classification of contracts

The products of the Group’s insurance companies are classified into homogeneous groups according to the features of individual products: non-life insurance, traditional life insurance, pension insurance and unit-linked life insurance. Products can contain either an underwriting risk or both an underwriting and financial risk.

Contracts of an individual homogeneous group are defined as insurance if they contain material underwriting risk. Such insurance contracts are accounted for in accordance with IFRS 4. If the contracts contain a material financial risk, they are classified as financial and accounted for in accordance with IAS 39.

The materiality of underwriting risk is determined in relation to additional benefits in the case of a loss event. The significance of additional benefits is assessed by comparing the maximum difference between the economic value of the payout after a loss event and the payout in other cases. This difference must be at least 10% of the payout amount at the inception date of the insurance policy.

All non-life insurance, traditional life insurance and unit-linked life insurance contracts contain material underwriting risk and are therefore defined as insurance contracts. The same applies to all pension insurance contracts. In some pension insurance contracts, the base for determining the amount of pension annuity is already set at the time of concluding the contract, while most remaining insurance contracts provide additional benefits above the amount of accumulated assets in the case of death of the policyholder during the accumulation period. In addition, all pension insurance contracts also contain a discretionary right to profit participation. These contracts enable the policyholder, under certain terms and conditions determined by the Company, the payment of additional coverage, which is linked to the return on assets of the guarantee fund, and are therefore also defined as insurance contracts according to this criterion.

Once an insurance contract is defined as an insurance contract, it remains so until its expiry, even if during its term the underwriting risk is significantly reduced, unless all rights and obligations are terminated or expire.

2.5.2.2 Premium income and other insurance income

Net premium income is calculated based on gross written premium and gross outward (co)reinsurance premium, reduced by (co)reinsurers’ and retrocessionaires’ share and adjusted by the change in gross unearned premium taking into account the (co)reinsurers’ and retrocessionaires’ share in unearned premium. Written premium is the basis for recognising gross premium.

Other insurance income includes fee and commission income (asset management fees, (co)reinsurance and other fees and commissions) and other income from insurance operations (green card sales, claims settled on behalf of other insurance companies, assistance services and other).

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.5.2.3 Claims incurred and other insurance expenses

Net claims incurred are gross claims paid (claim payments and claim handling expenses), reduced by income from collected subrogation receivables and the reinsurance portion and adjusted by the change in gross claims provisions taking into account the reinsurers’ share in these provisions. Claim handling expenses comprise external and internal costs of assessing the eligibility and amount of claims, including legal expenses, expert fees and subrogation recovery expenses. Gross claims paid are recognised in profit or loss once the claims are settled.

Other insurance expenses include fee and commission expenses, expenses from impairment of receivables, re protection tax, prevention expenses and other insurance expenses. Other insurance expenses are recognised in profit or loss once a service is provided.

2.5.2.4 Insurance-technical provisions

Unearned premium and provisions for unexpired risks

Provisions for unearned premium are the part of gross written premium that relates to the period after the end of the financial year. They are calculated separately for each insurance contract. The unearned premium for most insurance policies is calculated using the pro rata temporis method, which assumes that claims are distributed evenly over the term of the contract and that the insurance cover is constant. Insurance policies with a variable insurance cover are the exception to this rule.

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These policies include credit insurance at which the insurance cover decreases and construction and erection insurance at which the insurance cover increases. For such type of insurance, the calculation of unearned premium is based on the assumption of a constant claim frequency throughout the term of the contract and a variable insurance cover.

Provisions for unexpired risk are formed for insurance policies where, based on past experience, it is assumed that the amount of unearned premium will not suffice for covering all future claims, i.e. for those insurance classes for which the claims ratio exceeds 100%. Additional provisions for unexpired risks are calculated in the share of unearned premium, which represents the difference between the value of the expected claims ratio and 100%.

Additional tests are performed to check the adequacy of the provisions for unearned premium and unexpired risks. The amounts of future gross claims and gross future expenses are taken into account in these tests and compared with the amount of established provisions for unearned premium reduced by deferred acquisition costs.

Claims provisions

Claims provisions are made to cover claims incurred but not settled by the end of the accounting period. Claims provisions are formed for claims reported, not reported and not enough reported. Claims provisions are calculated as the sum of incurred and reported claims and incurred but not reported claims (IBNR). Provisions for incurred and reported claims are based on an inventory of claims. The majority of provisions for IBNR claims are calculated using the run-off triangular method, taking into account the combination of the chain ladder method and the Bornhuetter-Ferguson method. The basis for the calculation is a sample of past claims experience with projected future trends. For this purpose, a multi-year time series of settled claims is used.

Previous experience shows that claims from major CAT events, such as hail, floods and storms, are reported with a delay. None of the standard actuarial methods for determining the amount of IBNR claims after major CAT events is suitable for their valuation. Such claims can represent a significant portion of total IBNR claims; therefore, in order to ensure an up-to-date calculation of the actual amount of claims following major CAT events, an additional provision is made for IBNR and incurred but not enough reported (IBNER) claims separately for each major CAT event.

If in liability insurance a claim is settled as an annuity, the amount is reserved as a capitalised value of annuity calculated based on the Slovenian SIA65 mortality tables and a 0.50% interest rate. Other insurance subsidiaries use local mortality tables. Depending on the possibilities, additional claims provisions are made for not enough reported annuity claims when the injured party is a minor or a young person and the insurance company may reasonably expect that the injured party will also lead a claim for loss of income when reaching a certain age.

With the exception of annuity claims, claims provisions are not discounted. The adequacy of the claims provisions made is reviewed quarterly. A claims provision is formed based on statistical data and using actuarial methods. As such, it in itself is a test of the adequacy of claims provisions.

In the context of testing the adequacy of claims provisions, the liability adequacy test (LAT) is carried out for liabilities paid out as annuities. Mortality, indexation and discount interest rate assumptions are used to calculate the adequacy of the claims provisions paid out as annuities.

Mathematical provisions

Mathematical provisions for life, annuity, pension and unit-linked insurance portfolio are calculated separately for each insurance contract. The valuation of life and annuity insurance liabilities is carried out by using the modified prospective net premium method, taking into account acquisition costs, including all contractual obligations and bonuses. The insurance technical parameters taken into account by the method either match the parameters used in the calculation of insurance premium or are adjusted for those subsequently changed circumstances that increase the amount of liabilities. This is particularly the case for annuity insurance where the calculation of liabilities takes into account own, more conservative mortality tables and a carefully set (lower) interest rate.

The mathematical provisions for voluntary pension insurance are built up over the accumulation (premium payment) period using the retrospective method. In calculating the provisions, this

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

The method takes into account all premiums paid up to the valuation date, entry fees, sums paid out, bonuses from the guaranteed interest rate and bonuses credited to personal accounts from profit participation. During the pension annuity payout period, provisions are set aside based on the present value of estimated future liabilities (the prospective net method). The insurance technical parameters taken into account in the calculation are either the same as those set at the time of underwriting the policy or adjusted to the circumstances expected during the pension payout, if these circumstances are worse than those taken into account in the premium calculation.

The mathematical provisions for supplemental voluntary pension insurance are built up over the accumulation period using the retrospective method. In calculating the provisions, this method takes into account all premiums paid up to the valuation date, entry fees, sums paid out, bonuses from the return on the guarantee fund, the guaranteed return from funds with a guaranteed return and bonuses credited to personal accounts from profit participation. During the pension annuity payout period, provisions are set aside based on the present value of estimated future liabilities (the prospective net method). The insurance technical parameters taken into account in the calculation either match the parameters set at the time of underwriting the policy or are adjusted for those subsequently changed circumstances that increase the amount of liabilities, particularly in the valuation of liabilities during the pension payout period.

The provisions for unit-linked life insurance are calculated for each insurance policy as the fair value of assets in the investment account less future capitalised management costs (actuarial funding).

For certain insurance products

Additional provisions are made to cover contractually defined risks of payouts under the primary or complementary insurance policies and additional insurance technical provisions for credit risks.

All calculations take into account actuarial assumptions, applicable legal provisions and all contractual liabilities to policyholders arising from insurance policies and the respective insurance terms and conditions.

The mathematical provisions also take into account bonuses attributed to policyholders in previous financial years in accordance with the rights set out in the underlying insurance contracts.

Fair value reserve for available-for-sale financial assets is also recognised in the context of mathematical provisions. The principle of shadow accounting is applied. In relation to available-for-sale financial instruments, fair value reserve is accounted for in other comprehensive income upon recognition; on the balance sheet date, the transfer to mathematical provisions is made for the portion that will be due to the policyholders upon realisation in line with the provisions of the insurance contract or internal regulations.

The LAT is carried out annually both in the Group and the Company. The purpose of the LAT is to verify the adequacy of life insurance provisions. The test is performed by comparing the amount of provisions made with the best estimate of provisions determined by taking into account the present value of the best estimate of future expected contractual and other cash flows. The calculation is performed at the level of each insurance contract and the results are aggregated into appropriate homogeneous insurance groups. The test is based on a uniform methodology that determines, among others, the method of creating homogeneous groups, the selection of risk-free interest rate curves and the scope of cash flows considered. The test is carried out based on the portfolio balance as at the last day of the financial year.

Insurance contracts are classified into several homogenous groups subject to approximately the same risks and managed within the same portfolio. Homogeneous groups are formed according to insurance classes as follows:

  • traditional life insurance,
  • unit-linked life insurance,
  • supplemental voluntary pension insurance during the accumulation period and
  • supplemental voluntary pension insurance during the pension payout period.

The cash-generating unit or insurance company is also considered a homogenous group. Any deficit is determined at the level of an individual insurance company and recognised in the financial statements as an increase in provisions and an expense in profit or loss.

Mortality, longevity and morbidity assumptions, assumptions about portfolio persistency, assumptions about costs, increases in insurance premium, expected returns and discount interest rates, profit participation and an annuity factor guarantees are included in the LAT. If the LAT shows that the provisions are insufficient, additional provisions will be charged to the profit or loss.

Other insurance-technical provisions

Provisions for bonuses in non-life insurance are formed for the part of the premium that will be reimbursed to those persons insured who meet the criteria set out in insurance terms and conditions (total claims ratio over the last three years, premium payment discipline and the amount of total premium). Based on an annual analysis and predefined criteria, the amount of premium reimbursement is calculated.

Provisions for cancellations represent that portion of unearned premium which is expected to be reimbursed in the event of early termination and for which deferred acquisition costs were made.

2.5.3 Financial assets

Financial assets comprise financial investments, operating and other receivables, and cash and cash equivalents. The accounting policies for each of these assets are presented below.

2.5.3.1 Financial investments

Financial investments are classified into the following groups: financial assets measured at fair value through profit or loss, held-to-maturity financial assets, loans and deposits, and available-for-sale financial assets. Classification depends on the initial purpose for which an investment was acquired. The management decides on the classification of investments at initial recognition.

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At initial recognition, financial investments are measured at fair value. The initially recognised value is increased by transaction costs (fees and severance payments to agents, advisers, stock brokers, stock exchange fees and other transfer-related taxes) that are directly attributable to the acquisition or issue of a financial asset. This does not apply to financial investments classified as assets measured at fair value through profit or loss, because these costs are recognised in profit or loss directly at acquisition. The trade date is used at the purchase or sale of a financial investment, except for loans and deposits where the settlement date is used.

Available-for-sale financial assets

Available-for-sale financial assets are those non-derivative financial assets that are classified as available for sale or not classified as loans and deposits, held-to-maturity financial investments or financial assets recognised at fair value through profit or loss.

After initial recognition, available-for-sale financial assets are measured at fair value, without deducting transaction costs that may occur when selling or otherwise disposing them. Financial instruments not listed on a stock exchange are measured at fair value based on recent transaction prices if the market situation has not changed significantly since the last transaction, or using the discounted expected cash flow valuation model. Equity instruments not quoted in an active market and for which fair value cannot be reliably measured are measured at cost. The method of determining the fair value of available-for-sale financial assets is described in more detail in Section 2.5.13.

Changes in fair value are recognised directly in other comprehensive income as an increase (gain) or

Financial Assets

decrease (loss) in fair value reserve, except for impairment of investment and foreign exchange rate differences on monetary items, such as debt securities recognised in profit or loss.

When available-for-sale financial assets are derecognised, the accumulated losses or gains previously recognised in other comprehensive income are transferred to the income statement.

Held-to-maturity financial assets

Held-to-maturity financial assets are non-derivative financial assets with fixed or determinable payments and fixed maturities that the Company definitely intends and is able to hold to maturity. Held-to-maturity financial assets are measured at amortised cost less impairment losses.

Financial assets at fair value through profit or loss

This category includes two groups: financial instruments held for trading and financial instruments measured at fair value through profit or loss.

A financial asset is classified as such if the principal intent of its acquisition was to sell it in the near term, if it is part of the portfolio of financial instruments for short-term profit taking or if this classification was decided on by the management. Derivatives are always classified as financial instruments held for trading.

A financial asset designated at fair value through profit or loss is an asset:

  • held in the Company’s investment portfolios to cover liabilities arising from insurance contracts related to changes in the fair value of these assets (this classification eliminates or reduces any mismatches arising from the measurement of assets and liabilities or the recognition of gains and losses on various bases) or
  • managed and whose performance is measured based on fair value in accordance with the Company’s investment strategy.

After initial recognition, financial assets measured at fair value through profit or loss are measured at fair value. The method of determining the fair value of financial assets designated at fair value through profit or loss is described in more detail in Section 2.5.13.

Gains and losses from changes in fair value are recognised in profit or loss.

The category of financial assets measured at fair value through profit or loss also includes financial assets with an embedded unrelated derivative.

Loans and deposits

Loans and deposits are non-derivative financial assets with fixed or determinable payments not listed in an active market.

At initial recognition, loans and deposits are measured at cost and later at amortised cost using the effective interest method.

Derivatives

After initial recognition, derivatives are measured at fair value through profit or loss. Market value is determined based on the quoted price in an active securities market, and if it is not known, the fair value is estimated according to the valuation model (discounted expected cash flows, Black-Scholes option pricing model).

Derivatives include financial instruments used for hedging cash flows against interest rate risk as well as for hedging cash flows of individual financial instruments and other items. All proven gains or losses from a change in fair value are recognised in profit or loss.

Operating and other receivables

Receivables from insurance operations are recognised when premium is charged to policyholders. At initial recognition, receivables are disclosed at cost, and subsequently reduced by impairment adjustment so as to disclose their expected recoverable amount.

Subrogation receivables are recognised when the Company receives the first instalment of the payment, based on a ruling of the court or based on an agreement reached with the subrogation debtor. In credit insurance, subrogation receivables are recognised immediately at inception.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.5.3.3 Cash and cash equivalents

Cash includes balances with banks, cash in transit, cash on hand and cash equivalents such as call deposits.

2.5.3.4 Impairment of financial assets

Impairment of financial investments

On a quarterly basis or at least at the end of the reporting period, it is assessed whether there is objective evidence that a financial asset or group of financial assets is impaired.

For equity instruments, objective evidence of impairment includes an issuer’s statutory changes (bankruptcy, liquidation, etc.), a significant decrease in the fair value of a security or a long-term decrease in its fair value.

For debt instruments, objective evidence of impairment includes an issuer’s statutory changes (bankruptcy, liquidation, etc.), late payment or other significant negative events related to the issuer’s credit rating.

When such evidence exists, impairment losses need to be determined.

An impairment loss on an available-for-sale financial asset is calculated based on its current fair value. The accumulated loss initially recognised in other comprehensive income is transferred to the income statement. The reversal of impairment of equity securities classified as available-for-sale is recognised in other comprehensive income.

An impairment loss in respect of a financial asset disclosed at amortised cost is calculated as the

2.5.4 Non-financial assets

Non-financial assets include investments in subsidiaries and associates, intangible assets, property, plant and equipment, investment property, right-of-use assets, non-current assets held for sale and other assets.

Accounting policies for investments in subsidiaries and associates are described in Section 2.5.1.

2.5.4.1 Intangible assets

Intangible assets include goodwill and other intangible assets. Accounting policies for goodwill are described in Section 2.5.1.

At initial recognition, other intangible assets are recognised at cost. At subsequent measurement, intangible assets are disclosed at cost less accumulated amortisation and accumulated impairment loss.

The useful life of all other intangible assets of the Company and the Group is assessed as finite. Intangible assets with a finite useful life are amortised over their useful life. Amortisation is calculated individually using the straight-line amortisation method for each item, with the exception of goodwill, which is not amortised. Intangible assets are amortised when they are available for use.

Amortisation costs of intangible assets with a finite useful life are recognised in profit or loss. The appropriateness of the amortisation period and the amortisation method of intangible assets with a finite useful life is assessed at least at the end of each reporting period. Changes in the expected useful life or expected pattern of consumption of future economic benefits embodied in the asset are treated as changes in the amortisation period or method, as appropriate, and are treated as changes in accounting estimates.

At least once a year, at the end of the reporting period, it is assessed whether there are any signs of impairment of intangible assets with a finite useful life. In the case of any signs of impairment, assets are impaired and losses recognised in profit or loss.

An intangible asset is derecognised upon disposal (i.e. the date on which the recipient acquires control of the asset) or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of an asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in profit or loss.

Intangible assets also include deferred acquisition costs for non-life insurance contracts. An increase

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.5.4.2 Property, plant and equipment

Property, plant and equipment are accounted for using the cost model. At initial recognition, the cost includes the purchase price and all costs necessary to bring the asset to working condition for its intended use.

After initial recognition, property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment losses.

Property, plant and equipment are depreciated when they are available for use. Depreciation is calculated using the straight-line depreciation method. Residual value, useful life and depreciation methods of property, plant and equipment are checked at the end of each financial year and adjusted if necessary. Changes are treated as changes in estimates.

Assets under construction or in production are not depreciated until they are available for use. Depreciation of a property, plant and equipment asset ceases when it is derecognised.

A property, plant and equipment asset or any significant part that was initially recognised is derecognised upon disposal (i.e. the date on which the recipient acquires control of the asset) or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on

2.5.4.3 Investment property

Investment property comprises land and buildings intended for lease. Real property is defined as investment property if it is not used for own activity or if only an insignificant part of the building is used for own activity.

The guidelines on the recognition, valuation and derecognition method of investment property are the same as those for property, plant and equipment and are described in Section 2.5.4.2.

All income from investment property relates exclusively to leases and is disclosed in profit or loss under other income. Expenses from investment property relate to depreciation and maintenance costs of investment property and are disclosed under other expenses in profit or loss.

Both the Group and the Company disclose the fair value of investment property in the notes to the financial statements. The method of determining the fair value is described in more detail in Section 2.5.13.

2.5.4.4 Right-of-use assets

Whether a contract contains a lease is assessed at the inception of the contract. A contract contains a lease if it conveys the right to control the use of the identified asset for a period of time in exchange for consideration.

The Group and the Company use a uniform approach to recognition and measurement for all leases, except for short-term leases (up to 12 months) and leases of low-value assets (up to EUR 4,300).

An asset acquired under a lease is recognised as right-of-use assets and lease liabilities. Assets and liabilities are recognised in the amount of the present value of lease payments to be made in accordance with the concluded lease contract. Future lease payments are discounted at the interest rate implicit in the lease or at incremental borrowing rate if the interest rate implicit in the lease cannot be determined.

The calculation of right-of-use assets also takes into account any initial direct costs and an estimate of any removal and restoration costs.

The incremental interest rate is determined based on the interest rate for risk-free government bonds at the level of the individual country where the Group operates and the credit spread.

Right-of-use assets are measured using the cost model. The initial value of right-of-use assets is reduced over the life of the asset by depreciation and impairment losses and adjusted for remeasurement of the lease liability. After initial recognition, lease liabilities are increased by interest and decreased by lease payments.

The right-of-use assets and lease liabilities are disclosed in the statement of financial position as separate items.

Modifications related to leases may be a result of:

  • modifications of agreed lease terms and conditions and
  • modifications of accounting estimates related to leases.

Modifications of agreed lease terms and conditions relate to changes in the scope of lease, modifications of lease consideration or modifications of the lease term. In these cases, lease modification is calculated in two ways:

  • the modification is treated as a separate lease.
  • to modify the terms and conditions, the existing lease contract is amended.

Lease modification is treated as a separate lease only when it involves adding one or more underlying assets at a price applicable in the event of an independent lease of that added asset.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Lease is accounted for as a separate lease, independently of the original lease, and the accounting for the original lease continues unchanged.

In contrast, if a modification is not a separate lease, the accounting reflects that there is a linkage between the original lease and the modified lease. The existing lease liability is remeasured as follows:

  • The new amount of lease consideration is taken into account.
  • In the case of adding a new asset, the total consideration is evenly distributed among all underlying leased assets.
  • The new term of the lease is taken into account.
  • When remeasuring lease liabilities, the new discount rate effective at the time of modification is taken into account.

On the other hand, based on the difference between the newly measured liability and the balance of liabilities before the modification, an appropriate adjustment is made to right-of-use assets, resulting in a change in the amount of depreciation.

In the event of a change in the accounting estimate in respect of leases, the lease liability is remeasured to take into account the new discount rate effective at the time of the modification. The amount from the remeasurement of the lease liability is recognised as an adjustment to the value of the right-of-use asset. If the carrying amount of a right-of-use asset is zero and the lease liability is further reduced, the remaining amount of remeasurement is recognised in profit or loss.

2.5.4.5 Non-current assets held for sale

Non-current assets held for sale are those non-financial assets whose value will be recovered through sale instead of through continuing use. The condition for the classification into the category of non-current assets held for sale is met when sale is highly probable and the asset is available for immediate sale in its present condition. The management is committed to a plan to sell the asset, which must be carried out within one year of the asset being classified into this category.

At recognition, non-current assets held for sale are measured at the lower of carrying amount before classification and fair value less costs to sell. Costs to sell are expenses that are directly attributable to the disposal of an asset (disposal group), excluding financial expenses and tax expenses. The same applies to the subsequent measurement of these assets. An impairment loss from the initial or subsequent write-off of an asset to fair value less costs to sell or gains on subsequent increases in fair value less costs to sell which may not exceed any accumulated impairment loss.

When property, plant and equipment or intangible assets are classified as held for sale, they are no longer amortised. They are presented separately in the statement of financial position as non-current items.

2.5.4.6 Other assets

Other assets include materials in inventories, short-term deferred expenses and accrued income. At initial recognition, inventories are measured at cost increased by direct costs of procurement. Materials inventories are recorded according to the FIFO method.

Short-term deferred costs or expenses are amounts that will impact profit or loss in the following accounting periods. They are accrued in order to ensure an even impact on profit or loss, or are deferred because they have already been paid but have not yet been incurred. Other assets also include accrued income for goods and services supplied to clients whose performance obligations have already been met.

2.5.4.7 Impairment of non-financial assets

For all non-financial assets, except goodwill, the Group and the Company assess at each reporting date whether there are any signs of impairment. If there are signs of impairment, an impairment test is performed. An impairment test for goodwill is performed at the reporting date.

Assessment of impairment signs of non-financial assets

Signs of impairment of investments in subsidiaries are assessed on a quarterly basis. The assessment takes into account signs from external sources of information (significant changes in the environment with a negative impact on the company, changes in market interest rates and returns on assets that affect the recoverable amount of assets, unexpected falls in market values of assets, etc.) and from internal sources of information (statutory changes, changes in management, change in the volume of business, the company’s deteriorated economic performance).

Signs of impairment of land and buildings (classified as property, plant and equipment, investment property or right-of-use assets) are assessed on a quarterly basis. The assessment takes into account signs from external sources (changes in the real property market) and internal sources (depletion, obsolescence, inability to lease or generate positive cash flows from operations).

If there are signs of impairment, an impairment test is performed, and the Group and the Company estimate the asset’s recoverable amount. If the asset’s carrying amount exceeds its recoverable amount, the asset is impaired.

Impairment test of investments in subsidiaries

The basis for performing an impairment test is IAS 36, which defines the recoverable amount of an asset or cash-generating unit as the higher of two items:

  • fair value less costs of disposal or
  • value in use.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Impairment tests of investments in subsidiaries

Impairment tests of investments in subsidiaries are performed by external chartered and internal business valuator using valuation models, taking into account International Valuation Standards. The valuation procedure includes at least:

  • an analysis of the wider environment of society (macroeconomic and institutional);
  • an analysis of the immediate environment (insurance market and markets of other relevant activities);
  • an analysis of the company’s business model and operations;
  • an analysis of the company’s competitive position in the market;
  • an analysis of the achievement of the plan in terms of the adequacy of planning or the ability to implement a new plan;
  • the selection of appropriate methodology and valuation methods according to the standards, purpose (for accounting purposes) and subject of valuation (type of insurance);
  • making and estimating assumptions consistent with the analysis;
  • estimating the cost of capital based on market parameters;
  • valuation;
  • a sensitivity analysis of assumptions to valuation and estimated range.

Key bases and sources for valuation

  • environmental data obtained from local regulatory institutions and statistical offices, the European Central Bank and the International Monetary Fund;
  • an assessment of the income statement and the statement of financial position for the year in

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the business plan of each company approved by the supervisor body of each company for the year in question and the strategic plan of each company for the coming three-year period;

  • documentation and information obtained from the management and other key persons of the company being valued;
  • expert assessments of the relevant internal departments of Zavarovalnica Triglav and its subsidiaries or Group companies.

An impairment loss is measured as the difference between the asset’s carrying amount and its recoverable amount and is recognised in profit or loss. Impairment of non-financial assets is recognised in profit or loss.

Impairment test of land and buildings

In the case of individually material assets, an impairment test is performed individually. The impairment test of the remaining assets is carried out at the level of cash-generating units.

In determining fair value less costs to sell, International Valuation Standards (IAS), Slovenian Accounting Standard 2 – Valuation of Real Property Rights and Slovenian Accounting Standard 8 – Valuation for Financial Reporting are taken into account. Market valuation methods are used in the valuation, such as the market approach, the income approach and the subdivision development method. The valuation is performed by an independent certified real estate valuer.

The market approach is used as the primary method of valuation, as the valuation by this method is also the best indicator of the value of real property rights, but only in cases where there are sufficient transactions with comparable real property available. In the cases where the market analysis is not a sufficiently credible indicator to prepare a valuation, the valuation is made based on other valuation methods.

Where an income approach is used, potential market rent and stabilised income are assessed. These data are obtained by analysing current rents and actual collected rent for similar real property in the vicinity and based on the comparable real property available in the vicinity of the real property under valuation. The capitalisation rate is determined by the market analysis method based on the calculated ratio of stable profit and the sales price of real property. Transaction data are obtained through market analysis and monitoring and the real estate valuer’s own database.

In the case of large undeveloped building land, where a detailed design is defined and where there is no similar land on the market, the assessment is also made using the subdivision development approach. The basis for using this method is the assumption that a rational investor will not sell the land at a lower price than the potential return generated through land development.

Assessment of non-financial assets

For non-financial assets, an assessment is made at each reporting date to determine whether there is any indication that impairment losses previously recognised no longer exist or have decreased. If any such indication exists, the recoverable amount of the asset is estimated. A previously recognised impairment loss is reversed only if the assumptions used to determine the asset’s recoverable amount have changed since the last impairment loss was recognised. A reversal is limited so that the carrying amount of the asset does not exceed its recoverable amount, nor does it exceed the carrying amount that would have been determined without depreciation, if no impairment loss had been recognised for the asset in previous years. Such reversal is recognised in the income statement.

Goodwill impairment test

Due to the need for impairment, goodwill is tested for impairment annually at the reporting date. In accordance with IAS 36, it is assessed whether there are any signs of impairment of the cash-generating unit to which goodwill was allocated. The impairment testing and the assessment of required impairment is performed by assessing the recoverable amount of this cash-generating unit using the discounted cash flow method. If the recoverable amount exceeds the carrying value, goodwill is not impaired.

The key assumptions included in the calculation of the recoverable amount are the cash flows realised and comparison with planned, expected cash flows based on available management plans and the discount rate calculated as the required rate of return using the CAPM model. Goodwill impairment is recognised in profit or loss.

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2.5.5 Equity and subordinated liabilities

Share capital equals the nominal value of paid-up ordinary shares denominated in euros. If the Company or a subsidiary acquires treasury shares, i.e. Zavarovalnica Triglav’s shares, their value is disclosed as a deductible item of the Group’s equity. In accordance with the requirements of the Companies Act (ZGD-1), treasury share reserves are created in the same amount.

Share premium are payments above the nominal amounts of shares or other capital payments in line with the Articles of Association. The effects of acquisition of non-controlling interests are also recognised in the consolidated financial statements under share premium.

The Company’s reserves from profit are statutory, legal and other reserves from profit and treasury share reserves. The Company’s legal reserves are created and used in accordance with the ZGD-1. Together with share premium, they must equal at least 10% of the share capital. This is the Company’s tied-up capital set aside to protect the creditor’s interests. The Company’s statutory reserves are created in the amount that equals up to 20% of the share capital. The Company creates statutory reserves based on a decision by the Management Board to allocate up to 5% of net profit in the financial year to statutory reserves, decreased by any amounts used to cover retained loss, legal reserves and reserves from profit. Statutory reserves may be used to cover net loss for the year and loss brought forward, for treasury share reserves, increase share capital from the Company’s assets and regulate the dividend policy.

In accordance with the ZGD-1, the Company’s Management Board may allocate up to one half of the

2.5.6 Employee benefits

Employee benefits comprise provisions for jubilee and retirement benefits and unused leave. Provisions for jubilee and retirement benefits are calculated using the actuarial valuation method, i.e. the projected unit credit method or the accrued benefits based on service method. In line with IAS 19, the calculation is based on the following actuarial assumptions:

  • demographic assumptions (mortality and early termination of employment);
  • financial assumptions:

Provisions for unused leave are calculated as the value of gross wage plus taxes for the period of unused leave. Provisions are undiscounted.

Changes in provisions for employee benefits due to payments and new provisions made are recognised in profit or loss under operating expenses (labour costs). Revaluation of provisions from an increase or decrease in the present value of liabilities due to changes in actuarial items and experience adjustments is recognised as actuarial gains or losses in other comprehensive income, but only for provisions for retirement benefits.

2.5.7 Operating and financial liabilities

Operating liabilities are recognised in the statement of financial position when the payment of a liability results from a contractual obligation. Operating liabilities are disclosed at amortised cost. At initial recognition, financial liabilities are measured at cost based on the relevant documents on their origin. They are decreased by paid amounts and increased by accrued interest. Financial liabilities are disclosed at amortised cost in the financial statements. Interest paid on loans taken is recognised as expense and accordingly accrued over the term of the underlying loan.

2.5.8 Income and expenses from financial investments

Income from financial investments comprises interest income, dividends, changes in fair value, gains on disposal and other income from financial investments. Expenses from financial investments comprise expenses from impairment of financial investments, losses on disposal and other expenses from financial assets.

Interest income is recognised in profit or loss using the effective interest method, except for financial assets classified at fair value through profit or loss. Income from dividends is recognised in profit or loss when it is authorised for payment. Income and expenses due to changes in fair value of financial assets relate to the results of subsequent measurement of the fair value of financial assets measured at fair value through profit or loss. Gains and losses on disposal of financial assets relate to the derecognition of financial assets other than financial assets measured at fair value through profit or loss. Gain is the difference between the carrying amount of a financial asset and its sales price.

Income and expenses from financial investments include net unrealised gains and losses on unit-linked life insurance assets. These income and expenses represent changes in the fair value of unit-linked life insurance assets.

2.5.9 Other income and expenses

Other income includes income from investment property, income from intangible assets and property, plant and equipment, other income not directly related to insurance operations and sales income from non-insurance companies. They relate to income from contracts with clients that is.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Income is recognised upon the transfer of control of goods or services to the client in an amount that reflects consideration to which the entity expects to be entitled in exchange for those goods or services. Income from contracts with clients is recognised at the fair value of the consideration received or receivable, net of returns and discounts, rebates and volume discounts. Income is disclosed when the buyer has taken control of the goods or benefits from the services provided.

When selling goods or services, income is recognised when the goods are delivered to the client or the service is provided and the recoverability of related receivables is reasonably guaranteed. Other expenses include other expenses not directly related to insurance operations and operating expenses of non-insurance companies. Other expenses also include financial expenses, which include interest expenses from subordinated bonds, interest expenses from asset leases and other interest expenses from operating activities. Other expenses are recognised in profit or loss when the service is provided.

2.5.10 Government grants and government assistance

Funds received directly or indirectly by a company from the state, government agency or similar bodies at local, national or international levels are considered government grants or assistance. The received government grants are not the result of the performance of ordinary commercial transactions which a company receives in exchange for the provided service or supply of goods. A government grant means the transfer of funds to a company in exchange for taking into account specific circumstances in the past or future.

2.5.10 Government Grants

The calculation of a government grant is made using the income approach, which provides for the recognition of a government grant in profit or loss. A government grant is recognised in profit or loss as income over the period necessary to match them with the related costs, for which they are intended to compensate. The grants received for costs already incurred are recognised immediately. Government grants related to assets which are conditional on the purchase, construction or otherwise acquired asset are recognised as deferred income, which the company recognises in profit or loss on a systematic basis over the useful life of the asset. Grants related to income, i.e. grants not related to assets, are recognised as a deduction of related expenses.

2.5.11 Operating Expenses

Gross operating expenses are recognised as original expenses by nature. Expenses are classified by function in profit or loss. Claim handling expenses are an integral part of claims incurred and asset management costs are an integral part of expenses for investments, whereas acquisition costs and other operating expenses are disclosed separately. Total operating expenses are disclosed by nature and function in disclosures.

2.5.12 Taxes and Deferred Taxes

Tax expense comprises current tax expense and deferred tax income or expense. Short-term income tax assets and liabilities are measured at the amount expected to be paid to the tax authorities. The tax rates and tax laws used to calculate the amount are those effective as at the reporting date in the countries where the Group and the Company operate and earn taxable profit. Deferred tax assets and liabilities are calculated for temporary differences between the value of assets and liabilities for tax purposes and their carrying amount.

Deferred tax assets are recognised for all deductible temporary differences, transfer of unused tax credits and any unused tax losses. Deferred tax assets are recognised if it is probable that taxable profit against which deductible temporary differences can be utilised and the transfer of unused tax credits and losses will be available, except:

  • if the deferred tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction other than a business combination and which, at the time of the transaction, does not affect either the accounting or the taxable profit;
  • with respect to deductible temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, deferred tax assets are only recognised to the extent that it is probable that the reversal will not occur in the foreseeable future and that taxable profit will be available against which the temporary difference will be utilised.

The carrying amounts of deferred tax assets are reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available against which deferred tax assets will be utilised. Unrecognised deferred tax assets are re-assessed at each reporting date and are recognised to the extent that it becomes probable that future taxable profits will be available against which the deferred tax assets can be utilised.

In assessing the collectability of deferred tax assets, the Group and the Company rely on the same assumptions that they use in other parts of the financial statements.

Deferred tax liabilities are recognised for all taxable temporary differences, except:

  • if the deferred tax liability arises from the initial recognition of goodwill or an asset or liability in a transaction other than a business combination and which, at the time of the transaction, does not affect either the accounting or the taxable profit;
  • with respect to taxable temporary differences associated with investments in subsidiaries, associates and interests in joint arrangements, when it is possible to control the timing of the reversal of temporary differences and that it is probable that the reversal will not occur in the foreseeable future.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realised or the liability is settled, based on tax rates/laws that have been enacted or substantively enacted as at the reporting date.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

The effects of the recognition of deferred tax assets and liabilities are recognised as income or expense in profit or loss, except when the tax arises from an event recognised in other comprehensive income. Deferred tax assets and liabilities relating to the same tax jurisdiction, period and taxable unit are offset at the level of an individual company.

In the case of consolidation, temporary differences arising from differences between the official financial statements of a subsidiary and the adjusted financial statements for consolidation purposes and those differences arising from consolidation procedures may be recognised.

2.5.13 Fair value measurement

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The measurement of the fair value of assets or liabilities takes into account their characteristics and assumes that the asset or liability is exchanged in an orderly transaction under current market conditions in the principal market or in the most advantageous market for those assets or liabilities.

Financial assets measured at fair value through profit or loss and available-for-sale financial assets are measured at fair value. Financial assets classified as loans and receivables and held-to-maturity financial assets are measured at amortised cost and their fair value is disclosed.

The fair value of financial instruments traded on regulated financial markets is determined based on quoted prices at the reporting date.

If there is no active market for a financial instrument, its fair value is measured by various valuation methods.

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techniques. An active market is a market in which transactions between market participants take place frequently enough and to a sufficient extent to provide price information on a regular basis. Market activity, i.e. whether the market is active or not, is determined for each financial instrument according to the available information and circumstances. Factors that are important in assessing market activity include: the low number of transactions in a given time period, high volatility of quoted prices in a given time period or between different market makers, high price difference between supply and demand, the low number of market participants (fewer than 4). An important criterion, which includes all the above factors, for the activity of securities is the Bloomberg Valuation Service (BVAL) Score. Low scores of the indicator (below 3) indicate that the market is not active.

In determining the fair value of financial instruments, valuation methods are used at the comparable fair value of another instrument that has similar significant characteristics, as well as discounted cash flow analysis and option pricing models. If there is a valuation technique commonly used by market participants to determine the price of the instrument and if its reliability in estimating the prices obtained from actual market transactions has been demonstrated, such a technique will be used. The assumptions and estimates used contain certain risks regarding their actual fulfillment in the future. In order to reduce these risks, the assumptions and estimates used are tested in various ways (e.g. comparison of assumptions or estimates with the sector/industry, individual market companies and similar). In addition, when calculating the range of estimated value of an individual investment, a sensitivity analysis is performed for key value drivers such as: net sales income, the EBITDA margin, the financial intermediation margin, the rate of return on financial investment portfolio, operating expenses to total assets, cash flow growth over the forecast period and the discount rate. The discounted cash flow method uses estimated future cash flows and discount rates that reflect interest rates for comparable instruments.

If the fair value of financial instruments cannot be measured reliably, they are measured at cost (amount paid or received), plus any costs incurred in the transaction. Investments in associates and joint ventures are also measured at fair value in the Company’s separate financial statements. For associates and joint ventures whose values are not listed on the stock exchange or for which there is no active market, a valuation model is used (the guideline public company method, the comparable transaction analysis, discounted cash flows, the contractual value).

For the purpose of disclosing fair value, the fair value of non-financial assets is also assessed, taking into account the market participant’s ability to generate economic benefits by using the asset in its highest and best use or by selling it to another market participant that would use the asset in its highest and best use.

In assessing the fair value of own-use land and buildings and investment property, the income capitalization approach, the market approach and the analysis of the most economical use for development land are used. The most important parameters included in the calculation are market prices of comparable real property and the capitalization rate. Fair value is estimated by internal and external chartered business valuators, taking into account International Valuation Standards.

When estimating the fair value of a subordinated bond issued, the price according to the model (the discounted cash flow method) is taken into account, as the management assessed that the market was not active.

The fair value hierarchy is used to disclose the method of determining the fair value of assets and liabilities. This is determined by the inputs to the valuation technique used to measure fair value.

  • Level 1 inputs: unadjusted quoted prices in active markets under IFRS 13 for identical assets or liabilities that the entity can access at the measurement date. The quoted prices may be adjusted only exceptionally.
  • Level 2 inputs: are quoted prices for similar assets or liabilities in active markets, quoted prices in markets that are not active and quoted prices that are observable.
  • Level 3 inputs: are prices that do not meet the standards for Level 1 or Level 2. The share of unobservable inputs used in value measurement models is considerable. Unobservable inputs have to use the assumptions that market participants would use when pricing the asset or liability, including risk assumptions.

The valuation techniques and market inputs used to develop these techniques are presented below.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Financial investment type Value assessment method Material parameters Parameter weight applied Fair value
Debt securities - composite Stochastic model, HW1f and HW2f network models EUR SWAP interest rate curve, issuer credit spreads, comparable issuer credit spreads, interest rate volatility, correlation matrix, volatility indices Level 2 EXTERNAL APPRAISERS (market operator)
Debt securities – compound with exposure to stock markets Stochastic model EUR SWAP interest rate curve, issuer credit spreads, comparable issuer credit spreads, interest rate volatility, volatility indices Level 2
Derivatives Black-Scholes model Index volatility Level 2
Debt securities – companies, financial institutions and government Cash flow discounting according to amortisation schedule EUR SWAP interest rate curve, issuer credit spreads

comparable issuer credit spreads, indicative listings

Level 2

INTERNAL APPRAISERS

Debt securities - government

Cash flow discounting according to amortisation schedule

Republic of Slovenia interest rate yield curve, yield curve issued by Republic of Slovenia (Bloomberg ID: I259 Currency); credit spread between 0% and 0.88%

Level 2

Debt securities - companies and financial institutions

Cash flow discounting according to amortisation schedule

Republic of Slovenia interest rate yield curve, issuer credit spreads, yield curve issued by Republic of Slovenia (Bloomberg ID: I259 Currency); credit spread between 1.71% and 4.49%

Level 2

Equity securities

Cash flow discounting (growth rate during constant growth period) 2%

Level 3

EBIT margin (constant growth period) 16.1% - 36.11%

Discount rate 9.29% - 11.18%

Lack of marketability discount 6.5% - 18%

NAV method

Real property price changes

Market approach

MVIC/EBITDA

Equity investment in associates

Equity method, accumulated gains and losses

Level 3

Real property for own use

Investment property

Income approach, market approach, land residual method (analysis of the most economical use of development land)

Capitalisation rate, market prices of comparable real property 7.5% - 15% depending on risk/location

Market values based on information available

Level 3

The fair value of assets and liabilities is shown in section 5.1.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.6 Significant accounting judgments, estimates and assumptions

The preparation of the financial statements in line with IFRS requires the use of judgments, estimates and assumptions that affect the value of reported assets and liabilities at the reporting date and the amount of income and expenses in the reporting period. Although the estimates used are based on the best knowledge of current events and activities, the actual results may differ from the estimates.

Estimates and assumptions are reviewed regularly and their adjustments are recognised in the period of the change.

The following is a summary of the accounting judgments, estimates and assumptions used in the preparation of the financial statements of the Group and the Company. Accounting policies for items subject to judgments and estimates are described in Section 2.5. The estimates used in the preparation of the financial statements for the financial year ended 31 December 2021 are presented in Section 3.

Item in the financial statements / content Accounting judgement / estimate Assumptions and sources of uncertainty Accounting policy
Going concern The judgement of the Group and the Company as a going concern is prepared based on an assessment of the risks and uncertainties to which the Group and the Company are

Assumptions about future risk exposure and uncertainty in the business environment.

A sensitivity analysis of the Group’s and the Company’s profitability, financial position and liquidity to risks and uncertainties.

N/A The section on risks,

2.7 Investments in subsidiaries

Investments in subsidiaries are investments in companies that are directly or indirectly controlled by Zavarovalnica Triglav. A significant judgement is the judgement of whether the conditions of control in an individual company are met.

The existence of influence on the company based on voting rights or contractual agreements. Exposure to variable return. Impact on return via impact on the company.

2.5.1.1

3.5 Investments in subsidiaries

Investments in subsidiaries are measured at cost in the Company’s separate financial statements. A significant judgement is the judgement of whether there are any signs of impairment of these investments. If any sign of impairment exists, the significant accounting estimate relates to the calculation of the required impairment at the balance sheet date.

Assumptions about the wider and immediate environment of the company and the company’s position in the market, assumptions about the adequacy of the business model, predictions about the company’s future operations and its ability to implement plans, assumptions about the cost of capital and the long-term growth rate.

2.5.1.1

2.5.4.7

3.5 Investments in associates and joint ventures

Investments in associates and joint ventures are measured at fair value in separate financial statements. A significant estimate is the estimate of the fair value of these investments when their values are not quoted on the stock exchange.

The estimate of comparable public companies, the estimate of comparable stock market transactions, the estimate of expected cash flows, discount rates and long-term growth rates.

2.5.1.2

2.5.13

5.1

3.6 Goodwill

At initial recognition, goodwill is measured at cost and subsequently assessed for impairment annually. The amount of the required impairment is a significant estimate in the Group’s financial statements.

Assumptions about the company’s future operations and its ability to achieve the set goals, the estimate of the convergence of markets towards more developed ones, expected economic trends, discount rate, the estimate of the necessary premium for specific risks.

2.5.4.7

3.1 Classification of contracts

Contracts concluded by the Group and Company are classified as insurance or financial contracts according to their characteristics. The estimate of whether a contract is an insurance or financial contract has a significant effect on the further measurement and disclosure of related items in the financial statements.

The assumption of material underwriting risk in relation to additional payouts in the event of a loss event.

2.5.2.1

N/A Unearned premium and provisions for unexpired risks

When preparing the financial statements, it is assessed whether the Group or the Company created unearned premium in an adequate amount. In the event that unearned premium is not formed in an adequate amount, an estimate is made of the required amount of provisions for unexpired risks.

Assumptions about the claims ratio, assumptions about future gross claims and gross future expenses.

2.5.2.4

3.16 Claims provisions

Claims provisions are made to cover claims incurred but not settled by the end of the accounting period. Claims provisions are calculated using the actuarial methods that take into account the pattern of claim settlement in the past and predictions about future trends. Claim provisions are a significant estimate in the financial statements.

Predictions of future claim trends.

Assumptions about mortality, longevity and morbidity, indexation and discount rate for annuity claims.

2.5.2.4

3.16 Mathematical provisions

Mathematical provisions are created to cover life insurance liabilities. They are calculated using actuarial methods and are a significant estimate in the financial statements.

Assumptions about mortality, longevity and morbidity, interest rate, guaranteed technical interest rate.

2.5.2.4

3.17 Mathematical provisions

The adequacy of created life insurance provisions is checked annually using the liability adequacy test (LAT), which is based on the best estimate of provisions, taking into account the present value of the best estimated future expected contractual and other cash flows and is performed at the level of individual insurance contracts.

Assumptions about mortality, longevity and morbidity, assumptions about portfolio persistency, expenses, increase in insurance premium, expected returns and discount rates, profit participation and annuity factor guarantees.

2.5.2.4

3.16 Financial investments

Financial investments are measured at fair value in the financial statements or their fair value is disclosed. The fair value of financial investments is a significant accounting estimate when the fair values of investments are not quoted on the active market (stock market).

The estimate of comparable stock market transactions, interest rate curves, credit spreads, interest rate volatility, stock index volatility, the estimate of expected cash flows, discount.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.5.3.1

2.5.13

3.7

5.1

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Item in the financial statements Accounting judgement / estimate Assumptions and sources of uncertainty Accounting policy Assumptions

2.5.3.1

2.5.3.4

3.7

Receivables are disclosed in the financial statements at amortised cost, and when preparing the financial statements it is assessed whether the receivables are impaired. A significant judgement is the judgement of credit risk associated with specific receivables or a group of receivables, and a significant estimate is the estimate of the necessary impairment. Assumptions about the recoverability of receivables based on experience from past years.

2.5.3.2

2.5.3.4

3.10

Intangible assets, property, plant and equipment, investment property

Property, plant and equipment and investment property are disclosed in the financial statements using the cost model. A significant estimate that affects the amount of amortisation expense is the estimated useful life of assets. Expected physical wear and tear, technical and economic ageing of the asset. Expected legal or other restrictions of use.

2.5.4.1

2.5.4.2

2.5.4.3

3.1

3.2

3.3

Property, plant and equipment, investment property

Property, plant and equipment and investment property are disclosed in the financial statements using the cost model. The fair value of these assets, which is determined for disclosure purposes, is a significant estimate. Market prices of comparable real property, the expected rates of return on real property (potential market rent and stabilised income), the capitalisation rate.

2.5.4.2

2.5.4.3

2.5.13

3.2

3.3

Property, plant and equipment, investment property

Property, plant and equipment and investment property are disclosed in the financial statements using the cost model. When compiling the financial statements, it is assessed whether there are any signs of impairment of these assets. In any sign of impairment exist, an estimate of the necessary impairment is a significant accounting estimate. Market prices of comparable real property, the expected rates of return on real property (potential market rent and stabilised income), the capitalisation rate.

2.5.4.2

2.5.4.3

2.5.4.7

3.2

3.3

Assets and liabilities from received leases

The amount of leased assets and related financial liabilities is measured upon recognition at the present value of future lease payments. A significant estimate in determining the amount of assets and liabilities is the assumed discount rate, and in the case of assets leased for an indefinite term also the estimate of lease term. Assumption of interest rate and the necessary mark-ups. The expected lease term.

2.5.4.4

3.4

Deferred tax assets

Deferred tax assets are recognised in the financial statements if it is probable that taxable profit against which deductible temporary differences can be utilised and the transfer of unused tax credits and losses will be available. The judgement of the justification of created deferred tax assets is a significant accounting judgement. Assumptions about the future profitability of the Group’s companies and Zav arov alnica Triglav.

2.5.12

3.21

Employee benefits

The calculation of provisions for termination and jubilee benefits is based on an actuarial valuation method and therefore is a significant estimate in the financial statements. Demographic assumptions (mortality, early termination of employment) and financial assumptions (discount rate, wage growth, inflation).

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.7 Risk Management

Awareness of the risks to which individual companies are exposed is key to their security and financial stability. The Triglav Group has four major sets of financial risks occurring in its operations: underwriting, market, credit and liquidity risks. They are summarised below, including the nature of exposure, measurement methods and references to the relevant section in the annual report where additional information can be found.

2.7.1 Overview of material risks to which the Company and the Group are exposed

Risk type and reference Nature of exposure Method of measurement Risk management
Underwriting risk Risk management, Sections 1.5 and 2.3, Accounting Report, Sections 3.17 Premium risk Provision risk

Risk Management

Lapse risk

Catastrophe risk

Concentration risk

Low frequency and high severity risks

Life expense risk

Mortality risk

Longevity risk

Premium and provision risks

Sensitivity analysis

LAT

Overview of concentrations

Analysis of premium and provision risk volatility, regular monitoring of low frequency and high severity risks, liability adequacy test (LAT).

Market risk

Risk management, Sections 1.5 and 2.4

Interest rate risk

Equity risk

Property risk

Spread risk

Currency risk

Market concentration risk

Sensitivity analysis

Asset-liability matching analysis

Overview of concentrations

Appropriate diversification of the investment portfolio, regular matching of assets and liabilities, regular assessment of market risks according to established methods, the limit system.

Credit risk

Risk management, Sections 1.5 and 2.5

Investment risk

Risk from reinsurance contracts

Risk from insurance contracts

Maturity analysis

Overview of concentrations

The analysis of the credit quality of partners, adequate portfolio diversification, regular monitoring of exposure by credit rating and management of exposures to partners with no credit rating, monitoring of receivables below and over 0 days past due, separate monitoring of subrogation receivables including recovery efficiency, the limit system.

Liquidity risk

Risk management, Sections 1.5 and 2.6

The risk of inappropriate assets in terms of their nature, duration and liquidity compared to liabilities.

Maturity of assets and liabilities

Planning of actual and potential net cash outflows, appropriate amount and composition of liquid investments, regular monitoring of the liquidity position at different time intervals, assuming normal and exceptional circumstances, the limit system.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.7.2 The impact of the COVID – 19 epidemic on individual items in the financial statements

2.7.2.1 The impact of COVID-19 on the insurance portfolio

Insurance premium

The COVID-19 epidemic also marked the sale of insurance to both legal entities and natural persons in 2021.

In the segment of selling insurance to natural persons, clients were more sensitive to prices, especially with respect to motor vehicle insurance. Due to lower vehicle use and consequently lower risk exposure, clients expected a reduction in premium. With regard to travel insurance, the effects of the epidemic resulted in lower demand for these insurance policies. In order to maintain the existing insurance portfolio, certain benefits were offered to clients. Clients were less willing to visit an agent or a point of sale. Existing clients were effectively retained with intensified remote underwriting.

In the segment of selling insurance to legal entities, there was a lot of pressure to reduce the premium. Due to the uncertain market situation, companies were even more careful with their financial resources, which led to pressure to get higher discounts and to lower insurance covers. Despite these problems, the COVID-19 epidemic did not have significant negative effects on the volume and structure of written premium, both at the level of the Company and the Group.

Receivables

In 2021, the Company continued to actively monitor the creditworthiness of its debtors. As the share

of uncollec te d receiv ables did not signicantly increase, it is assessed that the impairment criteria adequately re ec t the ac tual reco verability o f receiv ables. In 2021, expenses f or impairment of receiv ables in the amount of EUR 1.9 million (compared to E UR 4 .5 million in 2 020) were recognised at Group level and expenses for impairment of re ceivables in the amount of EUR 1. 2 million ( compared to EUR 3.0 million in 202 0) at the Company level.

Claims

In the segment of no n-life insurance cla ims, the COVID- 19 epidemic ma inly af f ec ted the de cline in
repor t s of new claims from insurance s ubclasses, which require a per son’s ac tivit y or mo vement
(e.g. motor vehicle claims, liabilit y claims ), which had a positive impac t on the business results of
this segme nt.

In the segment of lif e insu rance claims, the impact o f the epidemic on business results was relatively
smal l. The Co mpany recorded just under 30 0 deaths due to the CO VID - 19 epidemic, but their impac t
on opera tions was sma ll due to relatively low insurance covers. H owever, the trend of the l ow number
of claims from complementar y accident insurance did not continue in 202 1, w hich had a positive
ef f ec t on the result in 2020 a s a result o f restric ti ve measu res . The Company’s u nder wr iting result in
life insurance was thus comparable to pre- epidemic results.

At Group level, due to the life insurance p or t folio’s struc ture, the epidemic had a negative impac t on
the business result s of T riglav Osiguranje, Belgrade and Lo vćen Životna Osiguranja, Podgoric a. T r iglav,
Zdravst vena zavarovalnica d.d. , which is acti ve in the supplemental health ins urance market in
Slovenia, recorded a large decline in claims due to measures designed to curb the COVID- 19 epidemic.

Reinsurance

The COVID- 19 epidemic also had an impac t on the reinsurance and international insurance
environments as it raised awareness o f the need to intro duce safeguards in ins urance contrac ts that
would elimi nate or limit communicable disea se ri ders. This espe cially applies to contrac ts based on
the principle of exclusion.

In the domestic ma rket, most reinsurance contrac ts are concluded accordi ng to the concept of
risks, therefo re the impact o f the COVID- 19 epidemic is relatively smal l. In order to manage the risk
from the communicable disease rider, adjusted clauses were embedded in reinsurance contrac ts
underwrit ten in forei gn mark ets.

2.7.2.2 The impact of COVID-19 on insurance technical provisions

The COVID- 19 epidemic did not af fe c t the assum p tions used in the calculation of insurance technical
provision s for non-life insu rance. When creati ng mathem atical provisions for l ife insura nce, it was
assume d that the long-term i mpac t o f the COVID- 19 epidemic on mor talit y would be relativel y
smal l, while the long-term impact o f COVID-19 was no t anticipated in complementar y insurance
covers. In health insurance, the consequences o f the COVID- 19 epidemic had a si gnic ant impact
on the formation of insurance technical provis ions from suppleme nt al hea lth insurance. In order
to implement the provisions of the Ac t D etermining T emporar y Measures to Mitigate and Remedy
the Consequences o f COVID- 19 (Z ZUOOP , also PKP5) and taking i nto account the guidelines o f the
European ins urance su per v isor y authority EIOPA, other insu rance technical p rovisions were created.

Additional provisions are intended to cover not ye t incurred or fu ture loss events arising from the
shor t fall in supplemental health ins urance claims in 2 020 and 2 021 due to the epidemic. In 2020,
EUR 18.1 million was created, and in 20 21 an additional EUR 3.9 m illion, which is a total of
EUR 22 mi llion. De tails are presented in Se c tion 3.18 in the contex t o f the liabi lit y ade quacy tes t
for health i nsurance p rovisions.

2.7.2.3 The impact of COVID-19 on investment portfolios and return on investment

In addition to the recover y of individual economies, the climate in the capital markets in 202 1 was
signicantly af fec ted by the epidemiological and health situation related to the C OVID -19 epidemic.
Changes in the nancia l markets and the situation related to the COVID -19 epidemic at the Compan y
and the Group level did not lead to signi cant changes in the structure of investmen t por t fo lios, but
adjustments were made to shares of individual asset classes.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

The COVID-19 epidemic did not affect the assumptions used in testing the impairment of investments. The impact of the epidemic is implicitly taken into account in the business plans of companies whose ownership stakes in Zavarovalnica Triglav’s portfolio are subject to model-based valuation.

2.7.2.4 The impact of COVID-19 on leases

The COVID-19 epidemic did not significantly affect lessee and lessor relationships, nor did it result in cancellations or modifications in lease relationships on either side. The Company and the Group did not receive significant amounts of lease payments from their lessors, nor did they grant these to their lessees. Lessee payment discipline is regularly monitored, and it was estimated that the COVID-19 epidemic did not significantly affect it.

2.7.2.5 Government grants related to the COVID-19 epidemic

The countries in which the Group members operate continued to adopt various emergency measures designed to mitigate the consequences of the epidemic in 2021. Emergency measures mainly related to the reimbursement of salary compensation paid or exemption from the payment of social security contributions during the absence of workers due to force majeure and the reimbursement of various expenses. In 2021, a total of EUR 127 thousand of such government grants was received by the Company and EUR 195 thousand at Group level.

2.8 Tax policy

The Triglav Group regularly reviews and carefully implements processes for identifying, assessing, monitoring and managing tax risks, and if necessary, engages external tax consultants. In the process

of tax liability management, the Group’s strategy is pursued, with the main emphasis being on safety and reliability. In cooperating with tax authorities, the Group is committed to transparency and responsiveness and to an open and early dialogue. It responds to all inquiries, information or requests in a timely manner.

The Group’s key tax policies are:

  • compliance with tax laws and regulations governing taxation,
  • adapting to new digital business guidelines and
  • clarity and transparency in communicating about tax matters to various stakeholders.

At Zavarovalnica Triglav, its Accounting Division is responsible for taxation. Individual Group members are responsible for ensuring compliance with local tax laws, regularly reporting on all tax matters to Zavarovalnica Triglav’s Accounting Division. Tax rates by different countries where the Group members operate are presented in Section 2.1.4.

in EUR Triglav Group Zavarovalnica Triglav
2021 2020 2021 2020
Insurance premium tax 55,497,420 50,305,506 45,732,765 41,216,351
Fees from income of natural persons (employer's contributions and taxes) 34,312,596 27,111,965 14,829,707 13,761,227
Corporate income tax 20,082,226 18,997,540 11,928,064 13,627,538
Fire fee 5,162,084 4,885,827 4,600,869 4,400,353
Value added tax 3,878,207 4,595,183 1,315,778 1,741,219
Fee for the use of building land 992,342 827,968 717,619 722,112
Financial services tax 725,015 501,709 89,774 92,995
Other fees 232,516 335,453 0 0
Total fees charged in the year 120,882,406 107,561,151 79,214,576 75,561,795

2.9 Segment reporting

2.9.1 Triglav Group segments

Zavarovalnica Triglav’s management monitors the operations of the Triglav Group by business segment and geographical segment.

Business segments are individual components of the Group’s operations that differ from other business segments by nature of transaction, type of service and business risks. Business segments for which the Company’s management separately monitors business results and makes decisions on the allocation of resources are non-life insurance, life insurance, health insurance and non-insurance operations.

Geographical segments are components of the Group’s operations that differ from other geographical segments, mainly in terms of geographical location, economic and regulatory environment, which are subject to different returns and risks. The Company’s management separately monitors business results and makes decisions on the allocation of resources for the Slovenian market and separately for foreign markets.

All components of the Group’s operations are included in one of the business segments and in one of the geographical segments.

The results of a specific business and geographical segment are assessed based on the profit or loss achieved by that segment; in addition, the management monitors the amount of assets and liabilities of specific segments. All income and expenses items are included in the determination of profit or loss, and all assets and liabilities items of the Group are included in the monitoring of the amount of assets and liabilities of specific segments.

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The amount of taxes and contributions calculated by individual type is shown below.

NO_CONTENT_HERE

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Income and expenses are allocated directly to each segment, but if this is not possible, allocation keys are adopted for this purpose. Income and expenses from insurance operations are recorded in the accounting records by specific insurance class, which are then aggregated into insurance groups. Other income and expenses and costs are recorded in the accounting records by specific insurance group and separately for the Slovenian market and foreign markets. They are classified in specific insurance groups partly directly and partly through defined allocation keys. Income and expenses from operations of non-insurance companies are fully disclosed under other income or expenses.

Assets and liabilities are allocated directly to each segment and are already kept separately in the accounting records by insurance group and geographical segment. The management monitors the operations of individual segments at the level of non-consolidated financial statements of individual companies, which are summed up for the purposes of analysing the entire financial statements of the Group, without taking into account eliminations from consolidation.

The statement of financial position and the income statement by business and geographical segment are shown below for the reporting and the preceding year.

in EUR

31 December 2021

Statement of financial position NON-LIFE LIFE HEALTH OTHER TOTAL (before eliminations) ELIMINATIONS TOTAL (after eliminations)
ASSETS 2,121,657,494 2,293,277,858 106,463,985 207,038,314 4,728,437,651 -354,084,035 4,374,353,616
Intangible assets 80,112,808 8,377,752 663,298 18,030,557 107,184,415 0 107,184,415
Property, plant and equipment 90,588,295 10,233,472 2,062,448 5,770,997 108,655,212 0 108,655,212
Deferred tax assets 110,869 101,004 421,898 293,654 927,425 0 927,425
Investment property 46,340,133 1,773,064 0 22,974,761 71,087,958 4,023,015 75,110,973
Right of use assets 11,276,046 960,258 500,797 2,750,469 15,487,570 -4,554,461 10,933,109
Investments in subsidiaries 126,066,794 13,438,187 0 70,917,798 210,422,779 -210,422,779 0
Investments in associates 35,591,376 439,970 0 0 36,031,346 0 36,031,346
Financial assets 1,213,722,046 2,211,229,231 92,219,328 42,731,707 3,559,902,312 -2,584,674 3,557,317,638
Financial investments 1,213,722,046 1,591,611,743 92,219,328 42,731,707 2,940,284,824 -2,584,674 2,937,700,150
- loans and deposits 67,343,910 31,324,538 0 2,020,763 100,689,211 -2,584,674 98,104,537
- held to maturity 0 157,560,733 0 0 157,560,733 0 157,560,733
- available for sale 1,134,439,152 870,239,658 92,219,328 40,710,944 2,137,609,082 0 2,137,609,082
- recognized at fair value through profit and loss 11,938,984 532,486,814 0 0 544,425,798 0 544,425,798
Unit-linked insurance assets 0 619,617,488 0 0 619,617,488 0 619,617,488
Reinsurers’ share of technical provisions 245,721,499 5,789,488 3,140,932 0 254,651,919 -79,812,029 174,839,890
Receivables 250,038,638 4,281,888 5,792,983 12,889,452 273,002,961 -60,626,052 212,376,909
- receivables from direct insurance operations 110,522,961 1,647,367 5,344,333 61,240 117,575,901 -720,694 116,855,207
- receivables from reinsurance and coinsurance operations 114,992,337 196,218 281,728 0 115,470,283 -48,269,351 67,200,932
- current tax receivables 924,396 13,330 0 3,189,658 4,127,384 0 4,127,384
- other receivables 23,598,944 2,424,973 166,922 9,638,554 35,829,393 -11,636,007 24,193,386
Other assets 3,080,138 1,000,430 314,179 555,333 4,950,080 -107,055 4,843,025
Cash and cash equivalents 18,810,948 35,653,114 1,348,122 26,509,446 82,321,630 0 82,321,630
Non-current assets held for sale 197,904 0 0 3,614,140 3,812,044 0 3,812,044
EQUITY AND LIABILITIES 2,121,657,494 2,293,277,858 106,463,985 207,038,314 4,728,437,651 -354,084,035 4,374,353,616
Equity 743,587,952 168,107,999 40,652,405 185,914,932 1,138,263,288 -205,276,419 932,986,869
Controlling interests 743,587,952 168,107,999 40,652,405 185,914,932 1,138,263,288 -207,752,064 930,511,224
- share capital 113,689,614 55,543,349 20,822,144 103,344,414 293,399,521 -219,698,129 73,701,392
- share premium 43,511,478 13,658,827 0 21,061,946 78,232,251 -27,948,504 50,283,747
- reserves from profit 369,676,651 47,734,549 1,853,961 1,598,175 420,863,336 770,623 421,633,959
- treasury share reserves 0 0 0 364,680 364,680 0 364,680
- treasury shares 0 0 0 0 0 -364,680 -364,680
- fair value reserve 52,410,528 6,571,912 813,221 19,058,145 78,853,806 -1,019,528 77,834,278
- net profit brought forward 115,164,702 36,678,335 11,403,820 33,876,580 197,123,437 37,465,557 234,588,994
- net profit for the year 51,103,020 8,814,962 5,759,259 6,673,325 72,350,566 3,089,281 75,439,847
- currency translation differences -1,968,041 -893,935 0 -62,333 -2,924,309 -46,684 -2,970,993

Business Report

Risk Management

Accounting Report

Notes to the financial statements

Non-controlling interests 0 0 0 2,475,645 2,475,645
Subordinated liabilities 49,471,831 0 0 0 49,471,831 0 49,471,831
Insurance technical provisions 1,130,247,082 1,472,413,320 53,551,980 0 2,656,212,382 -79,843,998 2,576,368,384
- unearned premiums 386,311,527 454,613 3,614,672 0 390,380,812 -20,337,087 370,043,725
- mathematical provisions 0 1,432,613,660 0 0 1,432,613,660 0 1,432,613,660
- claims provisions 711,964,825 23,114,787 16,058,686 0 751,138,298 -56,639,987 694,498,311
- other insurance technical provisions 31,970,730 16,230,260 33,878,622 0 82,079,612 -2,866,924 79,212,688
Insurance technical provisions for unit-linked insurance contracts 0 622,303,399 0 0 622,303,399 0 622,303,399
Employee benefits 13,617,610 2,335,076 872,627 846,820 17,672,133 0 17,672,133
Other provisions 1,053,458 26,518 182,905 1,249,655 2,512,536 0 2,512,536
Deferred tax liabilities 2,186,148 1,914,479 0 5,288,143 9,388,770 -11,736 9,377,034
Other financial liabilities 4,871,905 25,666 0 810,018 5,707,589 -2,621,942 3,085,647
Operating liabilities 98,011,738 8,890,090 6,073,859 27,549 113,003,236 -49,661,578 63,341,658
- liabilities from direct insurance operations 6,949,487 8,165,901 5,518,766 0 20,634,154 -1,183,597 19,450,557
- liabilities from reinsurance and co-insurance operations 88,834,137 697,681 187,628 0 89,719,446 -48,477,981 41,241,465
- current tax liabilities 2,228,114 26,508 367,465 27,549 2,649,636 0 2,649,636
Lease liabilities 11,606,194 904,600 510,009 2,935,103 15,955,906 -4,681,100 11,274,806
Other liabilities 67,003,576 16,356,711 4,620,200 9,966,094 97,946,581 -11,987,262 85,959,319
Non-current liabilities held for sale and discontinued operations 0 0 0 0 0 0 0

NO_CONTENT_HERE

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Statement of Financial Position

NON-LIFE LIFE HEALTH OTHER TOTAL (before eliminations) ELIMINATIONS TOTAL (after eliminations)
ASSETS 2,012,472,564 2,201,999,970 96,772,481 203,230,241 4,514,475,256 -375,034,184 4,139,441,072
Intangible assets 75,493,099 5,310,002 1,104,346 19,068,028 100,975,475 0 100,975,475
Property, plant and equipment 94,967,543 10,338,223 2,070,491 5,914,779 113,291,036 0 113,291,036
Deferred tax assets 12,225,408 315,728 100,492 353,711 12,995,339 -12,216,750 778,589
Investment property 46,479,633 1,815,663 0 26,659,489 74,954,785 4,023,015 78,977,800
Right of use assets 9,196,761 742,514 736,587 2,868,556 13,544,418 -3,723,207 9,821,211
Investments in subsidiaries 126,370,012 13,438,187 0 73,079,881 212,888,080 -212,888,080 0
Investments in associates 27,787,564 450,150 0 0 28,237,714 0 28,237,714
Financial assets 1,139,058,291 2,132,154,775 84,738,085 40,370,531 3,396,321,682 -7,132,143 3,389,189,539
Financial investments 1,139,058,291 1,630,345,795 84,738,085 40,370,531 2,894,512,702 -7,132,143 2,887,380,559
- loans and deposits 71,528,702 28,880,122 0 4,694,398 105,103,222 -7,132,143 97,971,079
- held to maturity 0 162,824,686 0 0 162,824,686 0 162,824,686
- available for sale 1,061,065,742 920,434,108 84,738,085 35,676,133 2,101,914,068 0 2,101,914,068
- recognized at fair value through profit and loss 6,463,847 518,206,879 0 0 524,670,726 0 524,670,726
Unit-linked insurance assets 0 501,808,980 0 0 501,808,980 0 501,808,980
Reinsurers’ share of technical provisions 205,023,278 2,120,725 1,930,507 0 209,074,510 -83,200,873 125,873,637
Receivables 244,061,313 2,853,381 5,773,521 10,329,503 263,017,718 -59,833,867 203,183,851
- receivables from direct insurance operations 99,328,743 857,266 5,415,317 46,036 105,647,362 -162,423 105,484,939
- receivables from reinsurance and coinsurance operations 124,912,987 125,891 288,594 0 125,327,472 -52,972,339 72,355,133
- current tax receivables 260,744 16,522 0 1,673,365 1,950,631 0 1,950,631
- other receivables 19,558,839 1,853,702 69,610 8,610,102 30,092,253 -6,699,105 23,393,148
Other assets 5,163,290 427,439 110,588 657,667 6,358,984 -62,279 6,296,705
Cash and cash equivalents 26,646,372 32,033,183 207,864 23,012,245 81,899,664 0 81,899,664
Non-current assets held for sale 0 0 0 915,851 915,851 0 915,851
EQUITY AND LIABILITIES 2,012,472,564 2,201,999,970 96,772,481 203,230,241 4,514,475,256 -375,034,184 4,139,441,072
Equity 692,506,717 170,820,488 40,491,519 182,757,721 1,086,576,445 -216,424,498 870,151,947
Controlling interests 692,506,717 170,820,488 40,491,519 182,757,721 1,086,576,445 -218,927,871 867,648,574
- share capital 115,741,097 48,491,866 25,822,144 103,744,632 293,799,739 -220,098,347 73,701,392
- share premium 43,511,478 13,658,827 0 20,596,489 77,766,794 -27,495,687 50,271,107
- reserves from profit 333,236,478 47,223,257 1,231,991 1,692,535 383,384,261 722,431 384,106,692
- treasury share reserves 0 0 0 364,680 364,680 0 364,680
- treasury shares 0 0 0 0 0 -364,680 -364,680
- fair value reserve 58,511,213 15,245,473 2,033,564 14,655,399 90,445,649 -1,152,165 89,293,484
- net profit brought forward 107,987,054 40,763,981 7,030,922 39,589,850 195,371,807 33,912,241 229,284,048
- net profit for the year 35,549,723 6,453,044 4,372,898 2,179,544 48,555,209 -4,423,254 44,131,955
- currency translation differences -2,030,326 -1,015,960 0 -65,408 -3,111,694 -28,410 -3,140,104
Non-controlling interests 0 0 0 0 0 2,503,373 2,503,373
Subordinated liabilities 49,423,693 0 1,500,000 0 50,923,693 -1,500,000 49,423,693
Insurance technical provisions 1,063,657,574 1,490,492,569 43,649,539 0 2,597,799,682 -74,570,538 2,523,229,144
- unearned premiums 357,552,557 457,883 3,515,846 0 361,526,286 -16,765,359 344,760,927
- mathematical provisions 0 1,448,316,427 0 0 1,448,316,427 8,707,536 1,457,023,963
- claims provisions 674,353,544 21,380,025 14,654,188 0 710,387,757 -65,056,589 645,331,168
- other insurance technical provisions 31,751,473 20,338,234 25,479,505 0 77,569,212 -1,456,126 76,113,086
Insurance technical provisions for unit-linked insurance contracts 0 509,984,710 0 0 509,984,710 0 509,984,710
Employee benefits 13,719,361 2,523,496 748,274 790,022 17,781,153 0 17,781,153
Other provisions 1,337,516 128,168 170,071 1,173,346 2,809,101 0 2,809,101
Deferred tax liabilities 13,716,085 8,795,206 0 4,256,653 26,767,944 -12,228,429 14,539,515
Other financial liabilities 2,646,272 62,652 99,125 1,612,573 4,420,622 -1,524,788 2,895,834
Operating liabilities 110,512,564 8,970,466 4,240,077 148,714 123,871,821 -53,558,783 70,313,038
- liabilities from direct insurance operations 5,370,819 8,352,551 3,602,278 0 17,325,648 -523,792 16,801,856
- liabilities from reinsurance and coinsurance operations 101,187,933 547,228 240,568 0 101,975,729 -53,034,991 48,940,738
- current tax liabilities 3,953,812 70,687 397,231 148,714 4,570,444 0 4,570,444
Lease liabilities 9,425,284 684,384 745,771 3,024,607 13,880,046 -3,854,514 10,025,532
Other liabilities 55,527,498 9,537,831 5,128,105 9,466,605 79,660,039 -11,372,634 68,287,405
Non-current liabilities held for sale and discontinued operations 0 0 0 0 0 0 0

Business Report

Risk Management

Accounting Report

Notes to the financial statements


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR

2021 2020
NON-LIFE LIFE HEALTH OTHER NON-LIFE LIFE HEALTH OTHER
Net premium income 677,079,548 244,584,435 198,182,068 0 1,119,846,051 643,779,552 227,378,645 195,596,628 0 1,066,754,825
- gross written premium 904,500,010 250,160,945 198,314,595 0 1,352,975,550 807,244,322 230,817,653 195,713,390 0 1,233,775,365
- ceded written premium -215,369,686 -5,580,189 0 0 -220,949,875 -156,597,482 -3,424,867 0 0 -160,022,349
- change in unearned premium reserve -12,050,776 0 3,679 -132,527 0 -12,179,624 -6,867,288 -14,141 -116,762 0 -6,998,191
Income from investments in subsidiaries and associates 1,093,864 0 0 350,190 1,444,054 249,555 0 0 187,055 436,610
- profit on equity investments accounted for using the equity method 1,093,864 0 0 350,190 1,444,054 249,555 0 0 187,055 436,610

Business Report

Risk Management

Accounting Report

Notes to the financial statements

Other income from investments in subsidiaries and associates 0 0 0 0 0 0 0 0 0
Income from investments 23,313,042 131,084,839 881,499 59,791 155,339,171 34,823,751 86,989,555 781,928 484,215 123,079,449
Interest income calculated using the effective interest method 10,513,512 23,153,778 569,890 44,099 34,281,279 13,274,816 28,148,701 585,048 47,237 42,055,802
Gains on disposals 6,288,821 9,795,552 203,031 13,936 16,301,340 17,065,688 22,562,061 151,048 384,092 40,162,889
Other income from investments 6,510,709 98,135,509 108,578 1,756 104,756,552 4,483,247 36,278,793 45,832 52,886 40,860,758
Other income from insurance operations 46,745,180 1,976,072 73,048 0 48,794,300 39,882,940 1,056,365 67,688 0 41,006,993
Fees and commission income 36,966,451 1,949,637 0 0 38,916,088 29,643,684 1,006,073 0 0 30,649,757
Other income from insurance operations 9,778,729 26,435 73,048 0 9,878,212 10,239,256 50,292 67,688 0 10,357,236
Other income 11,211,689 428,125 109,532 41,584,714 53,334,060 7,275,430 93,730 105,839 36,138,978 43,613,977
Net claims incurred 363,348,949 185,440,722 166,239,117 0 715,028,788 359,449,906 172,435,721 151,746,148 0 683,631,775
Gross claims settled 393,254,881 185,673,862 157,651,307 0 736,580,050 380,855,243 172,878,283 143,710,042 0 697,443,568
Reinsurers’ share -42,961,049 -1,924,694 1,283 0 -44,884,460 -33,303,933 -975,656 659 0 -34,278,930
Changes in claims provisions 13,055,117 1,691,554 1,405,723 0 16,152,394 11,898,596 533,094 109,344 0 12,541,034
Equalisation scheme expenses for supplementary health insurance 0 0 7,180,804 0 7,180,804 0 0 7,926,103 0 7,926,103
Change in other insurance technical provisions (excluding ULI) -503,642 -10,008,883 8,399,117 0 -2,113,408 -126,038 44,301,421 18,461,207 0 62,636,590
Change in insurance technical provisions for unit-linked insurance contracts 0 112,661,349 0 0 112,661,349 0 25,492,453 0 0 25,492,453
Expenses for bonuses and discounts 11,392,922 11,221 0 0 11,404,143 17,971,591 80,236 3,298,449 0 21,350,276
Operating expenses 209,838,574 41,771,953 15,247,381 0 266,857,908 190,362,748 36,323,110 14,226,877 0 240,912,735
Acquisition costs 155,114,037 26,761,666 3,035,467 0 184,911,170 138,295,231 21,650,359 3,583,376 0 163,528,966
Other operating costs 54,724,537 15,010,287 12,211,914 0 81,946,738 52,067,517 14,672,751 10,643,501 0 77,383,769
Expenses from investments in subsidiaries and associates 135,453 10,179 0 0 145,632 63,508 75,914 0 0 139,422
Loss on investments accounted for using the equity method 135,453 10,179 0 0 145,632 63,508 75,914 0 0 139,422
Other expenses from financial assets and liabilities 0 0 0 0 0 0 0 0 0 0
Expenses from investments 6,780,978 24,870,022 92,945 88,841 31,832,786 11,424,877 29,194,418 80,435 293,481 40,993,211
Loss on impairment of investments 29,285 4,343 0 0 33,628 1,629,354 72,430 0 269,518 1,971,302
Loss on disposal of investments 1,720,014 5,384,202 18,116 407 7,122,739 1,647,936 5,273,673 19,881 0 6,941,490
Other expenses from investments 5,031,679 19,481,477 74,829 88,434 24,676,419 8,147,587 23,848,315 60,554 23,963 32,080,419
Other insurance expenses 50,434,727 991,677 489,536 0 51,915,940 49,046,549 1,728,695 748,144 0 51,523,388
Other expenses 20,779,040 2,696,207 792,471 34,111,935 58,379,653 18,796,881 2,785,118 639,547 35,087,176 57,308,722
Expenses from financing 2,465,509 55,600 0 208,177 2,729,286 2,628,571 154,221 -11,408 166,117 2,937,501
Other expenses 18,313,531 2,640,607 792,471 33,903,758 55,650,367 16,168,310 2,630,897 650,955 34,921,059 54,371,221
Profit before tax 97,236,322 19,629,024 7,985,580 7,793,919 132,644,845 79,021,206 3,101,209 7,351,276 1,429,591 90,903,282
Income tax expense 15,130,729 974,805 1,469,393 2,104,225 19,679,152 13,356,181 1,410,070 1,051,914 1,420,419 17,238,584
NET PROFIT FOR THE PERIOD 82,105,593 18,654,219 6,516,187 5,689,694 112,965,693 65,665,025 1,691,139 6,299,362 9,172 73,664,698
Net profit/loss attributable to the controlling company 81,973,513 18,650,761 6,516,187 5,621,353 112,761,814 65,361,678 1,698,523 6,299,362 144,810 73,504,373
Net profit/loss attributable to the non-controlling interest holders 132,080 3,458 0 68,341 203,879 303,347 -7,384 0 -135,638 160,325

NO_CONTENT_HERE

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Statement of Financial Position

in EUR

31 December 2021

TOTAL (before eliminations) ELIMINATIONS TOTAL (after eliminations)
ASSETS 4,209,162,813 519,274,838 4,728,437,651 -354,084,035 4,374,353,616
Intangible assets 87,040,191 20,144,224 107,184,415 0 107,184,415
Property, plant and equipment 70,597,438 38,057,774 108,655,212 0 108,655,212
Deferred tax assets 702,993 224,432 927,425 0 927,425
Investment property 65,830,986 5,256,972 71,087,958 4,023,015 75,110,973
Right of use assets 7,819,804 7,667,766 15,487,570 -4,554,461 10,933,109
Investments in subsidiaries 204,614,572 5,808,207 210,422,779 -210,422,779 0
Investments in associates 36,031,346 0 36,031,346 0 36,031,346
Financial assets 3,267,043,376 292,858,936 3,559,902,312 -2,584,674 3,557,317,638
Financial investments 2,674,514,711 265,770,113 2,940,284,824 -2,584,674 2,937,700,150
– loans and deposits 50,234,018 50,455,193 100,689,211 -2,584,674 98,104,537
– held to maturity 149,195,563 8,365,170 157,560,733 0 157,560,733
– available for sale 1,947,934,174 189,674,908 2,137,609,082 0 2,137,609,082
– recognised at fair value through profit and loss 527,150,956 17,274,842 544,425,798 0 544,425,798
Unit-linked insurance assets 592,528,665 27,088,823 619,617,488 0 619,617,488
Reinsurers’ share of technical provisions 201,524,459 53,127,460 254,651,919 -79,812,029 174,839,890
Receivables 205,351,678 67,651,283 273,002,961 -60,626,052 212,376,909
– receivables from direct insurance operations 79,378,490 38,197,411 117,575,901 -720,694 116,855,207
– receivables from reinsurance and coinsurance operations 97,809,626 17,660,657 115,470,283 -48,269,351 67,200,932
– current tax receivables 3,733,579 393,805 4,127,384 0 4,127,384
– other receivables 24,429,983 11,399,410 35,829,393 -11,636,007 24,193,386
Other assets 2,136,932 2,813,148 4,950,080 -107,055 4,843,025
Cash and cash equivalents 56,904,412 25,417,218 82,321,630 0 82,321,630
Non-current assets held for sale 3,564,626 247,418 3,812,044 0 3,812,044

EQUITY AND LIABILITIES

TOTAL (before eliminations) ELIMINATIONS TOTAL (after eliminations)
Equity 1,009,582,130 128,681,158 1,138,263,288 -205,276,419 932,986,869
Controlling interests 1,009,582,130 128,681,158 1,138,263,288 -207,752,064 930,511,224
– share capital 192,180,918 101,218,603 293,399,521 -219,698,129 73,701,392
– share premium 76,212,455 2,019,796 78,232,251 -27,948,504 50,283,747
– reserves from profit 410,086,847 10,776,489 420,863,336 770,623 421,633,959
– treasury share reserves 364,680 0 364,680 0 364,680
– treasury shares 0 0 0 -364,680 -364,680
– fair value reserve 73,779,454 5,074,352 78,853,806 -1,019,528 77,834,278
– net profit brought forward 192,565,348 4,558,089 197,123,437 37,465,557 234,588,994
– net profit/loss for the year 64,392,428 7,958,138 72,350,566 3,089,281 75,439,847
– currency translation differences 0 -2,924,309 -2,924,309 -46,684 -2,970,993
Non-controlling interests 0 0 0 2,475,645 2,475,645
Subordinated liabilities 49,471,831 0 49,471,831 0 49,471,831
Insurance technical provisions 2,354,629,760 301,582,622 2,656,212,382 -79,843,998 2,576,368,384
– unearned premiums 291,969,004 98,411,808 390,380,812 -20,337,087 370,043,725
– mathematical provisions 1,345,183,071 87,430,589 1,432,613,660 0 1,432,613,660
– claims provisions 638,293,195 112,845,103 751,138,298 -56,639,987 694,498,311
– other insurance technical provisions 79,184,490 2,895,122 82,079,612 -2,866,924 79,212,688
Insurance technical provisions for unit-linked insurance contracts 595,544,240 26,759,158 622,303,399 0 622,303,399
Employee benefits 14,696,255 2,975,878 17,672,133 0 17,672,133
Other provisions 1,598,604 913,932 2,512,536 0 2,512,536
Deferred tax liabilities 7,916,794 1,471,976 9,388,770 -11,736 9,377,034
Other financial liabilities 2,873,112 2,834,477 5,707,589 -2,621,942 3,085,647
Operating liabilities 83,749,408 29,253,828 113,003,236 -49,661,578 63,341,658
– liabilities from direct insurance operations 16,753,335 3,880,819 20,634,154 -1,183,597 19,450,557
– liabilities from reinsurance and co-insurance operations 64,585,731 25,133,715 89,719,446 -48,477,981 41,241,465
– current tax liabilities 2,410,342 239,294 2,649,636 0 2,649,636
Lease liabilities 7,976,199 7,979,707 15,955,906 -4,681,100 11,274,806
Other liabilities 81,124,480 16,822,102 97,946,582 -11,987,263 85,959,319
Non-current liabilities held for sale and discontinued operations 0 0 0 0 0

Business Report

Risk Management

Accounting Report

Notes to the financial statements


NO_CONTENT_HERE

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Statement of financial position

in EUR 31 December 2020 SLOVENIA OTHER TOTAL (before eliminations) ELIMINATIONS TOTAL (after eliminations)
ASSETS 4,032,148,922 482,326,334 4,514,475,256 -375,034,184 4,139,441,072
Intangible assets 84,017,812 16,957,663 100,975,475 0 100,975,475
Property, plant and equipment 73,182,453 40,108,583 113,291,036 0 113,291,036
Deferred tax assets 12,656,083 339,256 12,995,339 -12,216,750 778,589
Investment property 69,240,958 5,713,827 74,954,785 4,023,015 78,977,800
Right of use assets 6,034,215 7,510,203 13,544,418 -3,723,207 9,821,211
Investments in subsidiaries 207,189,438 5,698,642 212,888,080 -212,888,080 0
Investments in associates 28,237,714 0 28,237,714 0 28,237,714
Financial assets 3,122,540,978 273,780,704 3,396,321,682 -7,132,143 3,389,189,539
Financial investments 2,643,372,240 251,140,462 2,894,512,702 -7,132,143 2,887,380,559
– loans and deposits 57,670,422 47,432,800 105,103,222 -7,132,143 97,971,079
– held to maturity 154,495,490 8,329,196 162,824,686 0 162,824,686
– available for sale 1,914,114,795 187,799,273 2,101,914,068 0 2,101,914,068
– recognized at fair value through profit and loss 517,091,533 7,579,193 524,670,726 0 524,670,726
Unit-linked insurance assets 479,168,738 22,640,242 501,808,980 0 501,808,980
Reinsurers’ share of technical provisions 165,288,509 43,786,001 209,074,510 -83,200,873 125,873,637
Receivables 203,568,387 59,449,331 263,017,718 -59,833,867 203,183,851
– receivables from direct insurance operations 73,047,776 32,599,586 105,647,362 -162,423 105,484,939
– receivables from reinsurance and coinsurance operations 109,694,158 15,633,314 125,327,472 -52,972,339 72,355,133
– current tax receivables 1,824,200 126,431 1,950,631 0 1,950,631
– other receivables 19,002,253 11,090,000 30,092,253 -6,699,105 23,393,148
Other assets 4,263,758 2,095,226 6,358,984 -62,279 6,296,705
Cash and cash equivalents 55,159,650 26,740,014 81,899,664 0 81,899,664
Non-current assets held for sale 768,967 146,884 915,851 0 915,851
EQUITY AND LIABILITIES 4,032,148,922 482,326,334 4,514,475,256 -375,034,184 4,139,441,072
Equity 961,766,208 124,810,237 1,086,576,445 -216,424,498 870,151,947
Controlling interests 961,766,208 124,810,237 1,086,576,445 -218,927,871 867,648,574
– share capital 192,452,158 101,347,581 293,799,739 -220,098,347 73,701,392
– share premium 75,746,998 2,019,796 77,766,794 -27,495,687 50,271,107
– reserves from profit 372,764,877 10,619,384 383,384,261 722,431 384,106,692
– treasury share reserves 364,680 0 364,680 0 364,680
– treasury shares 0 0 0 -364,680 -364,680
– fair value reserve 81,192,803 9,252,846 90,445,649 -1,152,165 89,293,484
– net profit brought forward 196,182,765 -810,958 195,371,807 33,912,241 229,284,048
– net profit/loss for the year 43,061,927 5,493,282 48,555,209 -4,423,254 44,131,955
– currency translation differences 0 -3,111,694 -3,111,694 -28,410 -3,140,104
Non-controlling interests 0 0 0 2,503,373 2,503,373
Subordinated liabilities 50,923,693 0 50,923,693 -1,500,000 49,423,693
Insurance technical provisions 2,321,584,385 276,215,297 2,597,799,682 -74,570,538 2,523,229,144
– unearned premiums 274,057,915 87,468,371 361,526,286 -16,765,359 344,760,927
– mathematical provisions 1,370,622,906 77,693,521 1,448,316,427 8,707,536 1,457,023,963
– claims provisions 603,087,599 107,300,158 710,387,757 -65,056,589 645,331,168
– other insurance technical provisions 73,815,965 3,753,247 77,569,212 -1,456,126 76,113,086
Insurance technical provisions for unit-linked insurance contracts 487,386,393 22,598,317 509,984,710 0 509,984,710
Employee benefits 14,754,947 3,026,206 17,781,153 0 17,781,153
Other provisions 1,823,032 986,069 2,809,101 0 2,809,101
Deferred tax liabilities 25,077,905 1,690,039 26,767,944 -12,228,429 14,539,515
Other financial liabilities 2,467,346 1,953,276 4,420,622 -1,524,788 2,895,834
Operating liabilities 100,356,539 23,515,282 123,871,821 -53,558,783 70,313,038
– liabilities from direct insurance operations 14,510,500 2,815,148 17,325,648 -523,792 16,801,856
– liabilities from reinsurance and co-insurance operations 81,808,051 20,167,678 101,975,729 -53,034,991 48,940,738
– current tax liabilities 4,037,988 532,456 4,570,444 0 4,570,444
Lease liabilities 6,177,790 7,702,256 13,880,046 -3,854,514 10,025,532
Other liabilities 59,830,684 19,829,355 79,660,039 -11,372,634 68,287,405
Non-current liabilities held for sale and discontinued operations 0 0 0 0 0

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Accounting Report

Notes to the financial statements


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR

2021 2020
SLOVENIA OTHER TOTAL SLOVENIA OTHER TOTAL
Net premium income 906,255,858 213,590,193 1,119,846,051 875,282,314 191,472,511 1,066,754,825
- gross written premium 1,096,280,433 256,695,117 1,352,975,550 1,009,688,387 224,086,978 1,233,775,365
- ceded written premium -180,456,640 -40,493,235 -220,949,875 -129,715,942 -30,306,407 -160,022,349
- change in unearned premium reserve -9,567,935 -2,611,689 -12,179,624 -4,690,131 -2,308,060 -6,998,191
Income from investments in subsidiaries and associates 1,444,054 0 1,444,054 436,610 0 436,610
- profit on equity investments accounted for using the equity method 1,444,054 0 1,444,054 436,610 0 436,610
- other income from investments in subsidiaries and associates 0 0 0 0 0 0

Business Report

Income from investments

143,978,937 11,360,234 155,339,171 114,356,230 8,723,219 123,079,449
- interest income calculated using the effective interest method 28,027,866 6,253,413 34,281,279 35,524,105 6,531,697 42,055,802
- gains on disposals 15,883,514 417,826 16,301,340 39,959,646 203,243 40,162,889
- other income from investments 100,067,557 4,688,995 104,756,552 38,872,479 1,988,279 40,860,758

Other income from insurance operations

39,799,148 8,995,152 48,794,300 31,997,652 9,009,341 41,006,993
- fees and commission income 32,848,742 6,067,346 38,916,088 25,044,990 5,604,767 30,649,757
- other income from insurance operations 6,950,406 2,927,806 9,878,212 6,952,662 3,404,574 10,357,236

Other income

41,096,092 12,237,968 53,334,060 35,817,868 7,796,109 43,613,977

Net claims incurred

596,436,554 118,592,234 715,028,788 576,507,024 107,124,751 683,631,775
- gross claims settled 612,775,009 123,805,041 736,580,050 592,971,464 104,472,104 697,443,568
- reinsurers’ share -35,058,683 -9,825,777 -44,884,460 -25,176,022 -9,102,908 -34,278,930
- changes in claims provisions 11,539,424 4,612,970 16,152,394 785,479 11,755,555 12,541,034
- equalisation scheme expenses for supplementary health insurance 7,180,804 0 7,180,804 7,926,103 0 7,926,103

Change in other insurance technical provisions (excluding ULI)

-7,719,847 5,606,439 -2,113,408 57,266,878 5,369,712 62,636,590

Change in insurance technical provisions for unit-linked insurance contracts

108,609,475 4,051,874 112,661,349 23,936,744 1,555,709 25,492,453

Expenses for bonuses and discounts

10,490,542 913,601 11,404,143 19,331,031 2,019,245 21,350,276

Operating expenses

185,659,845 81,198,063 266,857,908 170,227,757 70,684,978 240,912,735
- acquisition costs 124,303,436 60,607,734 184,911,170 114,294,794 49,234,172 163,528,966
- other operating costs 61,356,409 20,590,329 81,946,738 55,932,963 21,450,806 77,383,769

Expenses from investments in subsidiaries and associates

145,632 0 145,632 139,422 0 139,422
- loss on investments accounted for using the equity method 145,632 0 145,632 139,422 0 139,422
- other expenses from financial assets and liabilities 0 0 0 0 0 0

Expenses from investments

30,608,229 1,224,557 31,832,786 40,290,313 702,898 40,993,211
- loss on impairment of investments 0 33,628 33,628 1,901,869 69,433 1,971,302
- loss on disposal of investments 7,101,695 21,044 7,122,739 6,922,512 18,978 6,941,490
- other expenses from investments 23,506,534 1,169,885 24,676,419 31,465,932 614,487 32,080,419

Other insurance expenses

46,552,182 5,363,758 51,915,940 45,288,127 6,235,261 51,523,388

Other expenses

48,575,954 9,803,699 58,379,653 46,239,599 11,069,123 57,308,722
- expenses from financing 2,304,423 424,863 2,729,286 2,517,321 420,180 2,937,501
- other expenses 46,271,531 9,378,836 55,650,367 43,722,278 10,648,943 54,371,221

Profit before tax

113,215,523 19,429,322 132,644,845 78,663,779 12,239,503 90,903,282

Income tax expense

18,425,518 1,253,634 19,679,152 16,123,156 1,115,428 17,238,584

NET PROFIT FOR THE PERIOD

94,790,005 18,175,688 112,965,693 62,540,623 11,124,075 73,664,698
Net profit/loss attributable to the controlling company 94,790,005 17,971,809 112,761,814 62,540,623 10,963,750 73,504,373
Net profit/loss attributable to the non-controlling interest holders 0 203,879 203,879 0 160,325 160,325

Risk Management

Accounting Report

Notes to the financial statements


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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.9.2 Business segments of Zavarovalnica Triglav

In accordance with the requirements of the Decision on annual reports and quarterly financial statements of insurance undertakings (Official Gazette of the Republic of Slovenia, No. 1/16), the Company’s operations are described by specific business segments.

in EUR

31 December 2021 31 December 2020
Statement of financial position NON-LIFE LIFE TOTAL NON-LIFE LIFE TOTAL
ASSETS 1,425,009,986 1,704,592,224 3,129,602,210 1,349,958,827 1,663,255,332 3,013,214,159
Intangible assets 58,793,824 8,228,203 67,022,027 57,234,354 5,163,225 62,397,579
Property, plant and equipment 57,022,314 8,120,993 65,143,307 59,618,441 8,157,010 67,775,451
Deferred tax assets 0 0 0 11,970,197 246,554 12,216,751
Investment property 43,019,770 820,285 43,840,055 43,614,546 836,730 44,451,276
Right of use assets 4,548,298 0 4,548,298 3,587,916 0 3,587,916
Investments in subsidiaries 120,444,672 11,480,011 131,924,683 120,857,455 11,480,011 132,337,466
Investments in associates 41,693,997 0 41,693,997 31,337,951 0 31,337,951
Financial assets 841,558,081 1,666,539,870 2,508,097,951 800,423,050 1,625,457,811 2,425,880,861
Financial investments 841,558,081 1,127,121,898 1,968,679,979 800,423,050 1,183,165,323 1,983,588,373
– loans and deposits 25,488,933 7,032,590 32,521,523 30,245,946 6,705,139 36,951,085
– held to maturity 0 140,946,233 140,946,233 0 143,908,512 143,908,512
– available for sale 816,048,831 772,341,432 1,588,390,263 770,063,803 824,938,626 1,595,002,429
– recognised at fair value through profit and loss 20,317 206,801,643 206,821,960 113,301 207,613,046 207,726,347
Unit-linked insurance assets 0 539,417,972 539,417,972 0 442,292,488 442,292,488
Reinsurers’ share of technical provisions 135,986,397 91,560 136,077,957 105,862,172 41,266 105,903,438
Receivables 113,944,682 1,883,002 115,827,684 99,841,079 1,438,370 101,279,449
– receivables from direct insurance operations 73,285,008 231,566 73,516,574 67,453,193 179,021 67,632,214
– receivables from reinsurance and coinsurance operations 23,516,494 5,846 23,522,340 19,797,094 0 19,797,094
– current tax receivables 564,166 0 564,166 0 0 0
– other receivables 16,579,014 1,645,590 18,224,604 12,590,792 1,259,349 13,850,141
Other assets 1,463,755 49,505 1,513,260 3,695,106 46,693 3,741,799
Cash and cash equivalents 6,534,196 7,378,795 13,912,991 11,916,560 10,387,662 22,304,222
EQUITY AND LIABILITIES 1,425,009,986 1,704,592,224 3,129,602,210 1,349,958,827 1,663,255,332 3,013,214,159
Equity 577,396,816 97,825,117 675,221,933 533,692,011 110,311,163 644,003,173
– share capital 51,340,540 22,360,852 73,701,392 51,340,540 22,360,852 73,701,392
– share premium 40,344,978 13,067,907 53,412,884 40,344,978 13,067,907 53,412,884
– reserves from profit 359,048,752 45,513,891 404,562,643 322,348,752 45,513,891 367,862,643
– fair value reserve 52,861,390 3,023,244 55,884,634 49,399,362 10,002,717 59,402,079
– net profit brought forward 43,310,026 7,634,805 50,944,831 46,207,250 14,319,286 60,526,536
– net profit for the year 30,491,131 6,224,418 36,715,549 24,051,129 5,046,510 29,097,639
Subordinated liabilities 49,471,831 0 49,471,831 49,423,693 0 49,423,693
Insurance technical provisions 696,332,340 1,044,040,846 1,740,373,186 671,257,573 1,079,057,809 1,750,315,382
– unearned premiums 245,629,454 388,396 246,017,850 234,785,484 405,332 235,190,816
– mathematical provisions 0 1,008,319,155 1,008,319,155 0 1,041,557,084 1,041,557,084
– claims provisions 425,072,536 21,494,719 446,567,255 410,567,439 19,692,182 430,259,621
– other insurance technical provisions 25,630,350 13,838,576 39,468,926 25,904,650 17,403,211 43,307,861
Insurance technical provisions for unit-linked insurance contracts 0 540,135,052 540,135,052 0 448,726,097 448,726,097
Employee benefits 10,763,216 2,079,089 12,842,305 10,820,648 2,252,716 13,073,364
Other provisions 342,266 16,714 358,980 658,257 111,700 769,957
Deferred tax liabilities 973,178 3,239,555 4,212,733 11,833,573 9,914,340
Other financial liabilities 1,690,586 0 1,690,586 1,633,896 0 1,633,896
Operating liabilities 28,724,774 6,136,780 34,861,554 26,962,627 7,015,144 33,977,772
– liabilities from direct insurance operations 4,053,234 6,129,711 10,182,945 3,633,281 7,003,623 10,636,904
– liabilities from reinsurance and co-insurance operations 24,671,540 7,069 24,678,609 19,812,663 11,521 19,824,185
– current tax liabilities 0 0 0 3,516,683 0 3,516,683
Lease liabilities 4,643,844 0 4,643,844 3,675,805 0 3,675,805
Other liabilities 54,671,134 11,119,071 65,790,206 40,000,744 5,866,363 45,867,107

All items disclosed in the statement of financial position by business segment are not offset. The amount of the balance sheet total after offsetting is shown below.

in EUR 31 December 2021 31 December 2020
Balance sheet total (without offsetting) 3,129,602,210 3,013,214,159
Mutual receivables and liabilities -10,658,116 -5,479,243
Deferred tax assets and liabilities 0 -12,216,751
Offset balance 3,118,944,094 2,995,518,165

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Accounting Report

Notes to the financial statements


NO_CONTENT_HERE

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR 2021 2020
NON-LIFE LIFE TOTAL NON-LIFE LIFE TOTAL
Net premium income 411,222,504 187,532,496 598,755,000 410,209,492 173,658,354 583,867,846
– gross written premium 606,009,493 188,340,610 794,350,103 544,787,178 174,468,690 719,255,868
– ceded written premium -187,144,606 -825,143 -187,969,749 -137,136,826 -797,378 -137,934,204
– change in unearned premium reserve -7,642,383 17,029 -7,625,354 2,559,140 -12,958 2,546,182
Income from investments in subsidiaries and associates 8,179,885 0 8,179,885 302,643 0 302,643
– profit on equity investments accounted for using the equity method 0 0 0 0 0 0
– other income from investments in subsidiaries and associates 8,179,885 0 8,179,885 302,643 0 302,643
Income from investments 14,196,067 101,416,831 115,612,898 27,042,218 62,139,416 89,181,634
– interest income calculated using the effective interest method 4,517,587 15,168,297 19,685,884 6,933,637 19,000,163 25,933,800
– gains on disposals 5,599,009 9,289,495 14,888,504 16,293,611 20,994,547 37,288,158
– other income from investments 4,079,471 76,959,039 81,038,510 3,814,970 22,144,706 25,959,676
Other income from insurance operations 40,177,409 5,209,624 45,387,033 34,556,277 3,553,752 38,110,029
– fees and commission income 32,989,482 5,206,895 38,196,377 26,528,102 3,552,789 30,080,891
– other income from insurance operations 7,187,927 2,729 7,190,656 8,028,175 963 8,029,138
Other income 7,933,559 892,287 8,825,846 7,298,148 574,437 7,872,585
Net claims incurred 207,492,094 157,645,131 365,137,225 225,006,212 150,330,735 375,336,947
– gross claims settled 252,725,831 156,142,551 408,868,382 258,037,807 150,240,333 408,278,140
– reinsurers’ share -35,569,203 -249,755 -35,818,958 -31,446,853 -242,236 -31,689,089
– changes in claims provisions -9,664,534 1,752,335 -7,912,199 -1,584,742 332,638 -1,252,104
Change in other insurance technical provisions (excluding ULI) -161,262 -13,827,965 -13,989,227 -399,454 13,849,410 13,449,956
Change in insurance technical provisions for unit-linked insurance contracts 0 91,860,583 91,860,583 0 13,270,367 13,270,367
Expenses for bonuses and discounts 10,490,736 0 10,490,736 16,029,498 0 16,029,498
Operating expenses 134,499,756 35,835,110 170,334,866 124,141,249 31,763,368 155,904,617
– acquisition costs 98,861,653 25,406,907 124,268,560 91,712,332 21,856,103 113,568,435
– other operating costs 35,638,103 10,428,203 46,066,306 32,428,917 9,907,265 42,336,182
Expenses from investments in subsidiaries and associates 1,087,047 0 1,087,047 2,264,409 1,665,987 3,930,396
– loss on investments accounted for using the equity method 0 0 0 0 0 0
– other expenses from financial assets and liabilities 1,087,047 0 1,087,047 2,264,409 1,665,987 3,930,396
Expenses from investments 5,475,499 12,891,188 18,366,687 7,053,203 18,622,070 25,675,273
– loss on impairment of investments 0 0 0 1,562,127 70,224 1,632,351
– loss on disposal of investments 1,691,092 5,178,925 6,870,017 1,284,563 4,434,620 5,719,183
– other expenses from investments 3,784,407 7,712,263 11,496,670 4,206,513 14,117,226 18,323,739
Other insurance expenses 24,354,804 943,693 25,298,497 22,918,916 1,389,122 24,308,038
Other expenses 19,932,095 2,553,542 22,485,637 17,703,408 2,656,271 20,359,679
– expenses from financing 2,276,328 1,564 2,277,892 2,446,016 132,930 2,578,946
– other expenses 17,655,767 2,551,978 20,207,745 15,257,392 2,523,341 17,780,733
Profit before tax 78,538,655 7,149,956 85,688,611 64,691,337 6,378,629 71,069,966
Income tax expense 11,347,522 925,540 12,273,062 11,740,208 1,332,119 13,072,327
NET PROFIT FOR THE PERIOD 67,191,133 6,224,416 73,415,549 52,951,129 5,046,510 57,997,639
in EUR 2021 2020
NON-LIFE LIFE TOTAL NON-LIFE LIFE TOTAL
Comprehensive income by business segments 67,191,131 6,224,418 73,415,549 52,951,129 5,046,510 57,997,639
Other comprehensive income after tax 3,437,170 -6,984,207 -3,547,037 1,851,399 3,673,860 5,525,259
Items which will not be transferred in P\&L in future periods 138,303 26,408 164,711 -238,333 -44,743 -283,076
Actuarial gains and losses related to post-employment benefits on retirement 138,303 26,408 164,711 -238,333 -44,743 -283,076
Tax on items which will not be transferred in P\&L 0 0 0 0 0 0
Items which could be transferred to P\&L in future periods 3,298,867 -7,010,615 -3,711,748 2,089,732 3,718,603 5,808,335
Fair value gains/losses on available-for-sale financial assets 4,072,638 -36,752 1 -32,679,481 2,579,916 21,846,162
– net gains/losses recognized directly in fair value reserve 12,380,157 -25,942,976 -13,562,819 10,140,738 30,176,808 40,317,546
– transfers from fair value reserve to income statement -8,307,519 -10,809,143 -19,116,662 -7,560,822 -8,330,646 -15,891,468
Liabilities from insurance contracts with DPF 0 23,304,304 23,304,304 0 -14,238,050 -14,238,050
Tax on other comprehensive income -773,771 6,437,200 5,663,429 -490,184 -3,889,509 -4,379,693
COMPREHENSIVE INCOME OR LOSS FOR THE YEAR AFTER TAX 70,628,301 -759,789 69,868,512 54,802,528 8,720,370 63,522,898

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Accounting Report

Notes to the financial statements


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

In EUR Triglav Group 2021 NON-LIFE LIFE HEALTH NON-INSURANCE TOTAL
Investments in intangible assets 10,868,526 5,492,221 51,503 689,454 17,101,703
Investments in property, plant and equipment 4,383,310 222,963 463,851 543,795 5,613,921
Investments in investment property 633,222 10,258 0 942,371 1,585,851
In EUR Triglav Group 2020 NON-LIFE LIFE HEALTH NON-INSURANCE TOTAL
Investments in intangible assets 4,954,740 2,299,681 199,834 284,621 7,738,876
Investments in property, plant and equipment 7,368,606 167,856 966,536 449,433 8,952,431
Investments in investment property 384,677 0 0 2,261,859 2,646,536

2.9.3 Additional disclosures of the Triglav Group and Zavarovalnica Triglav

Depreciation and amortisation expenses by business segment are disclosed under operating

Business Report

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Accounting Report

Notes to the financial statements

Expense s in Section 4.12.

The values of purchased intangible assets, property, plant and equipment and investment property by business segment are shown in the table below:

The highest exposure of Triglav Group to individual financial institutions is:

  • in non-life insurance, exposure to Kredit anstalt für Wiederaufbau of EUR 61,226,183;
  • in life insurance, exposure to SID - Slovenska izvozna in razvojna banka, d.d., Ljubljana of EUR 26,818,793;
  • in health insurance, exposure to SID - Slovenska izvozna in razvojna banka, d.d., Ljubljana of EUR 2,005,065;
  • in non-insurance, exposure to BKS Bank AG, bančna podružnica of EUR 8,102,421.

IN EUR

Zavarovalnica Triglav 2021 NON-LIFE LIFE TOTAL
ADDITIONAL DISCLOSURES FROM THE STATEMENT OF FINANCIAL POSITION Investments in intangible assets 10,012,022 5,434,848 15,446,870
Investments in property, plant and equipment 2,424,416 148,325 2,572,740
Investments in investment property 631,433 10,258 641,690
ADDITIONAL DISCLOSURES FROM THE INCOME STATEMENT Depreciation charge for the current year -10,567,162 2,572,023 -13,139,185
Depreciation of right of use assets -967,958 -218,634 -1,186,592
Expenses from the impairment of premium and subrogation receivables -9,712,692 -3,818 -9,716,510
Income from reversal of impairment of receivables 8,610,007 0 8,610,007
Expenses from impairment of investment property 0 0 0
Expenses from impairment of other receivables -62,736 0 -62,736
Income from reversal of impairment of other receivables 0 44,413 44,413

Zavarovalnica Triglav

2020

NON-LIFE

LIFE

TOTAL

ADDITIONAL DISCLOSURES FROM THE STATEMENT OF FINANCIAL POSITION Investments in intangible assets 3,850,496 2,242,113 6,092,609
Investments in property, plant and equipment 4,492,614 230,920 4,723,534
Investments in investment property 288,439 0 288,439
ADDITIONAL DISCLOSURES FROM THE INCOME STATEMENT Depreciation charge for the current year -10,056,448 -2,107,814 -12,164,262
Depreciation of right of use assets -918,639 -205,691 -1,124,330
Expenses from the impairment of premium and subrogation receivables -11,370,526 0 -11,370,526
Income from reversal of impairment of receivables 8,332,010 54,943 8,386,953
Expenses from impairment of property, plant and equipment -653,340 0 -653,340
Expenses from impairment of other receivables -110,183 -1,428 -111,611
Income from reversal of impairment of other receivables 0 70,590 72,340

Maximum individual exposure of Zavarovalnica Triglav to financial institutions is:

  • for non-life insurance: Kreditanstalt für Wiederaufbau: EUR 43,127,597 and
  • for life insurance: SID - Slovenska izvozna in razvojna banka, d.d., Ljubljana: EUR 26,818,793.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

2.10 The impact of new or amended standards on the preparation of financial statements

The accounting policies used in the preparation of the consolidated and separate financial statements are consistent with those of the consolidated and separate financial statements of Zavarovalnica Triglav for the financial year ended 31 December 2020, except for the new or amended standards and interpretations effective for annual periods beginning on or after 1 January 2021, which are presented below.

Amendments to existing standards effective for the current reporting period

The following amendments to existing standards issued by the International Accounting Standards Board (IASB) and adopted by the EU are effective for the current reporting period:

  • Amendments to IFRS 9 Financial Instruments, IAS 39 Financial Instruments: Recognition and Measurement, IFRS 7 Financial Instruments: Disclosures, IFRS 4 Insurance Contracts and IFRS 16 Leases

Amendments relate to the Interest Rate Benchmark Reform (Phase 2) and apply to annual periods beginning on or after 1 January 2021.

Amendments relate to modifications of financial assets, financial liabilities and lease liabilities, specific hedge accounting requirements and disclosure requirements under IFRS 7 and accompany the amendments relating to hedge accounting and its modifications:

- Modification of financial assets, financial liabilities and lease liabilities – the IASB introduces a practical expedient for modifications required by the reform (modifications required as a

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direct consequence of the IBOR reform and made on an economically equivalent basis. These modifications are accounted for by updating the effective interest rate. All other modifications are accounted for using the current IFRS requirements. A similar practical expedient is proposed for lessee accounting applying IFRS 16.

  • Hedge accounting requirements – under the amendments, hedge accounting is not discontinued solely because of the IBOR reform. Hedging relationships (and related documentation) must be amended to reflect modifications to the hedged item, hedging instrument and hedged risk. Amended hedging relationships should meet all qualifying criteria to apply hedge accounting, including effectiveness requirements.
  • Disclosures – in order to allow users to understand the nature and extent of risks arising from the IBOR reform to which the entity is exposed and how the entity manages those risks as well as the entity’s progress in transitioning from IBORs to alternative benchmark rates, and how the entity is managing this transition, the amendments require that an entity discloses information about:
  • how the transition from interest rate benchmarks to alternative benchmark rates is managed, the progress made at the reporting date, and the risks arising from the transition;
  • quantitative information about non-derivative financial assets, non-derivative financial liabilities and derivatives which have not yet moved to alternative benchmark rates, broken down by significant benchmark interest rate subject to the benchmark interest rate reform;
  • to the extent that the IBOR reform has resulted in changes to an entity’s risk management strategy, a description of these changes and how the entity is managing those risks.

The IASB also amended IFRS 4 to require insurers that apply the temporary exemption from IFRS 9 to apply the amendments in accounting for modifications directly required by IBOR reform.

Amendments to IFRS 16 Leases

Amendments refer to COVID-19-related rent concessions beyond 30 June 2021 and are effective from 1 April 2021 for annual periods beginning on or after 1 January 2021. Amendments extend the application period of the practical expedient under IFRS 16 by one year. The relief was extended by one year to cover rent concessions that reduce only lease payments due on or before 30 June 2022.

Amendments to IFRS 4 Insurance Contracts

Amendments relate to the extension of the temporary exemption from the application of IFRS 9. They change the fixed expiry date for the temporary exemption in IFRS 4 Insurance Contracts from applying IFRS 9 Financial Instruments, so that entities would be required to apply IFRS 9 for annual periods beginning on or after 1 January 2023.

The impact of amendments to existing standards on the Company’s and the Group’s financial statements

The adopted amendments did not have any impact on the consolidated and separate financial statements of Zavarovalnica Triglav.

Adopted standards and amendments to existing standards which will become effective at a later date, not applied by the Company and the Group in their financial statements

At the date of authorisation of these financial statements, the following amendments to existing standards were issued by the IASB and adopted by the EU but which are not yet effective:

Amendments to IAS 16 Property, Plant and Equipment

Amendments are effective for annual periods beginning on or after 1 January 2022 and relate to proceeds before intended use. Amendments prohibit deducting from the cost of an item of property, plant and equipment any proceeds from selling items produced while bringing that asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Instead, an entity recognises the proceeds from selling such items, and the cost of producing those items, in profit or loss.

Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets

Amendments are effective for annual periods beginning on or after 1 January 2022 and relate to the costs of fulfilling a contract at onerous contracts. Amendments specify that the “cost of fulfilling” a contract comprises the “costs that relate directly to the contract”. Costs that directly relate to the contract can either be incremental costs of fulfilling that contract or an allocation of other costs that relate directly to fulfilling the contract.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Amendments to IFRS 3 Business Combinations

Amendments are effective for annual periods beginning on or after 1 January 2022 and relate to the reference to the conceptual framework with amendment to IFRS 3.

These amendments:

  • update IFRS 3 so that it refers to the 2018 Conceptual Framework instead of the 1989 Framework;
  • add to IFRS 3 a requirement that, for transactions and other events within the scope of IAS 37 or IFRIC 21, an acquirer applies IAS 37 or IFRIC 21 (instead of the conceptual framework) to identify the liabilities it has assumed in a business combination;
  • add to IFRS 3 an explicit statement that an acquirer does not recognise contingent assets acquired in a business combination.

IFRS 17 Insurance Contracts

The new accounting standard is effective for annual periods beginning on or after 1 January 2023. The new standard requires insurance liabilities to be measured at a current fulfillment value and provides a more uniform measurement and presentation approach for all insurance contracts.

These requirements are designed to achieve the goal of a consistent, principle-based accounting for insurance contracts. IFRS 17 supersedes IFRS 4 Insurance Contracts and related interpretations while applied. Amendments to IFRS 17 Insurance Contracts issued by the IASB on 25 June 2020 defer the date of initial application of IFRS 17 by two years to annual periods beginning on or after 1 January 2023. Additionally, amendments introduce simplifications and clarifications of some requirements in.

the standard and provide additional reliefs in the first-time application of IFRS 17.

Amendments to various standards due to Improvements to IFRSs (cycle 2018–2020)

Amendments result from the annual improvement project of IFRS (IFRS 1, IFRS 9, IFRS 16 and IAS 41) primarily with a view to removing inconsistencies and clarifying wording and are effective for annual periods beginning on or after 1 January 2022. Amendments to IFRS 16 relate only to the illustrative example, so no effective date is stated.

These amendments to standards:

  • clarify that a subsidiary that applies paragraph D16(a) of IFRS 1 is permitted to measure cumulative translation differences using the amounts reported by its parent, based on the parent’s date of transition to IFRSs (IFRS 1);
  • clarify which fees an entity includes when it applies the “10 per cent” test in paragraph B3.3.6 of IFRS 9 in assessing whether to derecognise a financial liability. An entity includes only fees paid or received between the entity (the borrower) and the lender, including fees paid or received by either the entity or the lender on the other’s behalf (IFRS 9);
  • remove from the example the illustration of the reimbursement of leasehold improvements by the lessor in order to resolve any potential confusion regarding the treatment of lease incentives that might arise because of how lease incentives are illustrated in that example (Illustrative Example 13 accompanying IFRS 16);
  • remove the requirement in paragraph 22 of IAS 41 for entities to exclude taxation cash flows when measuring the fair value of a biological asset using a present value technique (IFRS 41).

The impact of amendments to existing standards on the Company’s and the Group’s financial statements

The consolidated and separate financial statements of Zavarovalnica Triglav will be significantly affected by the new IFRS 17.

Users of Zavarovalnica Triglav’s financial statements will perceive the changes introduced by IFRS 17 primarily in that the insurance companies’ financial statements will no longer disclose premium income and claims incurred; instead, expected profit from insurance contracts will be disclosed. This is contractual service margin (CSM), calculated based on expected inflows (premiums) and outflows (claims and other directly attributable costs), taking into account the time value of money and risk adjustment (i.e. uncertainty regarding the amount and timing of inflows and outflows). The CSM calculated in this way will be recognised immediately upon issuing the insurance contract or upon its entry into force as a liability of the insurance company, and will be released to profit or loss during the entire term of the contract (regardless of when the premium was written or paid). The amendment to the presentation of the financial statements will also affect performance indicators. Currently, the Company also measures its performance through written premium (which is also the basis for measuring the market share) and the combined ratio.

The financial impact on the financial statements cannot be commented on at this time, as the overall impact of the transition to IFRS 17 and at the same time to IFRS 9 is still being assessed. It is expected that the amount and volatility of profit or loss may be significantly affected by the change in assumptions in the valuation of long-term life insurance contracts. With regard to non-life insurance, it is expected that the valuation of reinsurance contracts will have the greatest impact on the Company’s profit or loss.

New standards and amendments to existing standards issued by the IASB but not yet adopted by the EU

At present, IFRS as adopted by the EU do not significantly differ from regulations adopted by the International Accounting Standards Board (IASB) except for the following new standards and amendments to existing standards.

IFRS 14 Regulatory Deferral Accounts

This standard was published by the International Accounting Standards Board (IASB) on 30 January 2014. The objective of the standard is to enable an entity that is a first-time adopter of IFRS to continue to account for regulatory deferral account balances in accordance with its previous GAAP when it adopts IFRS. However, the European Commission has decided not to begin the process of endorsing this interim standard until its final version has been issued.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Amendments to IAS 1 Presentation of Financial Statements

Amendments are effective for annual periods beginning on or after 1 January 2023 and relate to the classification of liabilities as current or non-current.

Amendments provide a more general approach to the classification of liabilities under IAS 1 based on the contractual arrangements in place at the reporting date. Amendments to IAS 1 issued by the IASB on 15 July 2020 defer the effective date by one year to annual periods beginning on or after 1 January 2023.

Amendments to IAS 1 Presentation of Financial Statements

Amendments are effective for annual periods beginning on or after 1 January 2023 and relate to disclosures of accounting policies.

Amendments require entities to disclose their material accounting policies rather than their significant accounting policies and provide guidance and examples to help preparers in deciding which accounting policies to disclose in their financial statements.

Amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

Amendments are effective for annual periods beginning on or after 1 January 2023 and relate to the definition of accounting estimates.

Amendments focus on accounting estimates and provide guidance on how to distinguish between accounting policies and accounting estimates.

Amendments to IAS 12 Income Taxes


Amendments to IFRS Standards

Amendments are effective for annual periods beginning on or after 1 January 2023 and address deferred tax related to assets and liabilities arising from a single transaction.

According to amendments, the initial recognition exemption does not apply to transactions in which both deductible and taxable temporary differences arise on initial recognition that result in the recognition of equal deferred tax assets and liabilities.

Amendments to IFRS 10 Consolidated Financial Statements and IAS 28 Investments in Associates and Joint Ventures

Amendments deal with the sale or contribution of assets between an investor and its associate or joint venture, and further amendments. They arise from a conflict between the requirements of IAS 28 and IFRS 10 and clarify that in a transaction involving an associate or joint venture the extent of gain or loss recognition depends on whether the assets sold or contributed constitute a business.

The effective date of amendments is deferred indefinitely until the research project on the equity method has been concluded.

Amendments to IFRS 17 Insurance Contracts

Amendments relate to the initial application of IFRS 17 and IFRS 9 in terms of comparative information. It is a narrow-scope amendment to the transition requirements of IFRS 17 for entities that apply IFRS 17 and IFRS 9 at the same time.

Amendments are effective for annual periods beginning on or after 1 January 2023.

The impact of amendments to existing standards not yet adopted by the EU on the Company’s and the Group’s financial statements

The management anticipates that the adoption of these new standards and amendments to existing standards will have no material impact on the Company’s separate and consolidated financial statements in the period of initial application.

Hedge accounting for the financial assets and liabilities portfolio, the principles of which have not been adopted by the EU, remains unregulated.

The management estimates that the application of hedge accounting for financial assets and liabilities in accordance with IAS 39 Financial Instruments: Recognition and Measurement would not have a material effect on the Company’s separate and consolidated financial statements if applied at the balance sheet date.

Changes in accounting policies

There were no changes in accounting policies in 2021.

Notes on temporary exemption from applying IFRS 9

In 2021, the Company continued to apply the temporary exemption from the application of IFRS 9. Due to the adoption of the new standard that addresses insurance contracts, IFRS 17, the standard may be applied from 1 January 2023. The deferral condition is that the carrying amount of liabilities arising from the insurance business is at least 90% of total carrying amount of liabilities. The fulfillment of the conditions was verified as at 31 December 2015. The calculation is shown in the table below. There have been no changes since 31 December 2015 that would significantly impact the fulfillment of the conditions.

in EUR Triglav Group Zavarovalnica Triglav
31 December 2015 31 December 2015
Insurance technical provisions 2,600,442,123 2,053,864,286
Total liabilities 2,789,412,299 2,154,872,319
Ratio of insurance liabilities to total liabilities 93% 95%

The table below presents an analysis of the fair value of financial assets at the end of the reporting period and the corresponding change in fair value during the reporting period. Financial assets are broken down into assets whose contractual cash flows are solely payments of principal and interest (SPPI) on the principal amounts outstanding, excluding any financial assets held for trading, and all other financial assets.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR

Assets whose contractual cash flows are solely payments of principal and interest on the principal amounts outstanding Triglav Group Fair value 1 January 2021 Fair value 31 December 2021 Fair value 1 January 2021 Fair value 31 December 2021
Debt securities 2,581,853,541 2,504,048,741 0 42,751,390
Equity securities 0 0 251,365,744 360,707,903
Derivatives 0 0 113,301 20,317

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Loans and deposits 76,208,718 74,170,926 0 0
Cash and cash equivalents 81,899,664 82,321,630 0 0
Total 2,739,961,923 2,660,541,297 251,479,045 403,479,609

in EUR

Assets whose contractual cash flows are solely payments of principal and interest on the principal amounts outstanding

Fair value 1 January 2021 Fair value 31 December 2021
Debt securities 1,860,111,108 1,743,950,017 19,399,127 25,504,977
Equity securities 0 0 113,586,570 204,009,208
Derivatives 0 0 113,301 20,317
Loans and deposits 27,542,024 24,470,029 3,654,860 3,278,362
Cash and cash equivalents 18,914,182 13,912,991 0 0
Total 1,906,567,313 1,782,333,038 136,753,858 232,812,864

in EUR

Ratings of assets whose cash flows are solely payments of principal and interest on the principal amounts outstanding

Triglav Group Unrated AAA A A/A BBB BB/B Total
Debt securities 43,972,345 438,921,752 1,054,713,184 789,294,818 185,667,718 2,512,569,818
Loans and deposits 67,296,239 0 0 1,622,647 6,079,254 74,998,140
Cash and cash equivalents 44,224,762 0 4,696 37,469,404 622,768 82,321,630
Total 155,493,346 438,921,752 1,054,717,881 828,386,869 192,369,740 2,669,889,588

in EUR

Ratings of assets whose cash flows are solely payments of principal and interest on the principal amounts outstanding

Zavarovalnica Triglav Unrated AAA A A/A BBB BB/B Total
Debt securities 22,851,801 361,651,765 842,738,777 459,428,600 49,868,751 1,736,539,694
Loans and deposits 24,816,483 0 0 0 0 24,816,483
Cash and cash equivalents 1,064,256 0 4,696 12,844,039 0 13,912,991
Total 48,732,540 361,651,765 842,743,473 472,272,638 49,868,751 1,775,269,168

The table below shows the carrying amount of assets as at 31 December 2021 whose contractual cash flows are solely payments of principal and interest on the principal amounts outstanding by credit risk rating grades. The carrying amount is measured in accordance with IAS 39 prior to any impairment adjustment of assets measured at amortised cost.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

The table below shows the fair value and carrying amount of assets whose contractual cash flows are solely payments of principal and interest on the principal amounts outstanding and for which the Group determined that their credit risk was not low. The carrying amount is measured in accordance with IAS 39 prior to any impairment adjustment of assets measured at amortised cost.

in EUR

Assets whose contractual cash flows are solely payments of principal and interest and do not have a low credit risk Triglav Group
Fair value Carrying amount
Debt securities 229,641,737 229,640,063
Loans and deposits 72,569,993 73,375,494
Cash and cash equivalents 44,847,529 44,847,529
Total 347,059,260 347,863,086

in EUR

Assets whose contractual cash flows are solely payments of principal and interest and do not have a low credit risk Zavarovalnica Triglav
Fair value Carrying amount
Debt securities 72,680,913 72,720,552
Loans and deposits 24,470,029 24,816,483
Cash and cash equivalents 1,064,256 1,064,256

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3. Notes to the statement of financial position

3.1 Intangible assets

in EUR Triglav Group
Goodwill
Deferred acquisition cost

Long-term deferred items

Licences and software Intangible assets in course of acquisition Total COST
As at 1 January 2020 10,413,312 50,774,756 1,813,448 86,234,883 4,779,537 154,015,936
– transfer in use 0 0 0 5,185,569 -5,185,569 0
– purchases 0 0 0 3,891,727 3,847,149 7,738,876
– disposals 0 0 0 -1,076,033 -182,941 -1,258,974
– impairment 0 0 0 -2,200,025 0 -2,200,025
– increase (net value) 0 1,932,946 0 -217,860 0 1,715,086
– transfer to property, plant and equipment 0 0 0 -53,835 0 -53,835
– exchange rate difference 0 -51,729 0 -76,794 -595 -129,118
As at 31 December 2020 10,413,312 52,655,972 1,595,588 91,905,492 3,257,581 159,827,946
– transfer in use 0 0 0 2,400,471 -2,400,471 0
– purchases 0 0 0 14,390,973 2,710,730 17,101,703
– disposals 0 0 0 -1,705,072 0 -1,705,072
– decrease (net value) 0 422,546 0 -1,293,306 0 -870,760
– other changes 0 0 0 2,200,000 0 2,200,000
– exchange rate difference 0 26,445 0 29,139 0 55,776
As at 31 December 2021 10,413,312 53,104,963 302,282 109,221,003 3,568,032 176,609,593

ACCUMULATED AMORTISATION

As at 1 January 2020 0 0 0 -52,290,206 0 -52,290,206
– current year amortisation 0 0 0 -8,903,702 0 -8,903,702
– disposals 0 0 0 834,249 0 834,249
– impairment 0 0 0 1,416,861 0 1,416,861
– transfer to property, plant and equipment 0 0 0 29,323 0 29,323
– exchange rate difference 0 0 0 61,011 0 61,011
As at 31 December 2020 0 0 0 -58,852,464 0 -58,852,464
– current year amortisation 0 0 0 -10,018,359 0 -10,018,359
– disposals 0 0 0 1,669,635 0 1,669,635
– other changes 0 0 0 -2,200,000 0 -2,200,000
– exchange rate difference 0 0 0 -23,987 0 -23,987
As at 31 December 2021 0 0 0 -69,425,175 0 -69,425,175

CARRYING AMOUNT

As at 31 December 2020 10,413,312 52,655,972 1,595,588 33,053,028 3,257,581 100,975,475
As at 31 December 2021 10,413,312 53,104,963 302,282 39,795,828 3,568,032 107,184,415

Goodwill

Goodwill arises from the merger of Alta Skladi d.d. to Triglav Skladi, družba za upravljanje d.o.o. in 2019.

In verifying the value of goodwill as at 31 December 2021, the recoverable amount of the cash-generating unit, i.e. Alta Skladi, was assessed. The recoverable amount was calculated using the discounted net cash flow method, taking into account estimated net cash flows for 2022–2028 and a discount rate of 11.99% (2020: 11.6%).

The calculated recoverable amount of goodwill exceeds its carrying amount, therefore no impairment of goodwill is required.

Other intangible assets

The Group has no intangible assets pledged as collateral for liabilities. The Group also has no financial liabilities related to the purchase of intangible assets. Intangible assets owned by the Group were not obtained with state support.

The amortisation rate used for software is 20%, and for other material rights it ranges between 1% and 20%. Amortisation rates did not change in 2021. The cost of amortisation of intangible assets is shown in the income statement in various items, as seen from the presentation of the distribution of costs by natural and functional groups in Section 4.12.

As at 31 December 2021, the Group also disclosed deferred acquisition costs under intangible assets. A change in deferred acquisition costs is recognised as a change in unearned premium as presented in Section 4.1.

Gains and losses on disposals of intangible assets and impairment expenses are disclosed in the income statement under the item “other income” or “other expenses”.

The Group has no intangible assets that are individually significant for the consolidated financial statements.

In 2021, the Group assessed the existence of possible signs of impairment of other intangible assets. No signs of impairment were identified.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR

Zavarovalnica Triglav

Deferred acquisition costs Long-term deferred items Licenses and software Intangible assets in course of acquisition Total
COST
As at 1 January 2020 37,132,120 1,595,164 53,888,544 2,903,514 95,519,344
– transfer in use 0 0 2,519,526 -2,519,526 0
– purchases 0 0 3,123,231 2,969,378 6,092,609
– disposal 0 0 -856,100 0 -856,100
– increase (net value) 666,735 -217,860 0 0 448,875
As at 31 December 2020 37,798,855 1,377,305 58,675,200 3,353,370 101,204,730
– transfer in use 0 0 1,908,177 -1,908,177 0
– purchases 0 0 13,930,534 1,516,337 15,446,870
– disposal 0 0 -365,304 0 -365,304
– decrease (net value) -2,753,006 -1,075,021 0 0 -3,828,027
As at 31 December 2021 35,045,849 302,283 74,148,609 2,961,525 112,458,267

ACCUMULATED AMORTISATION

As at 1 January 2020 0 0 -33,595,071 0 -33,595,071
– amortisation 0 0 -6,055,615 0 -6,055,615

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– dispos al 0 0 843,538 0 843,538
As at 31 December 2020 0 0 -38,807,148 0 -38,807,148
– amortisation 0 0 -6,986,368 0 -6,986,368
– dispos al 0 0 357,276 0 357,276
As at 31 December 2021 0 0 -45,436,242 0 -45,436,242

CARRYING AMOUNT

As at 31 December 2020 37,798,855 1,377,305 19,868,052 3,353,370 62,397,579
As at 31 December 2021 35,045,849 302,283 28,712,367 2,961,525 67,022,027

The Company has no intangible assets pledged as collateral for liabilities. The Company also has no financial liabilities related to the purchase of intangible assets. Trade payables related to the purchase of intangible assets as at 31 December 2021 amount to EUR 8,255,490 (31 December 2020: EUR 710,420). Intangible assets owned by the Company were not obtained with state support.

The amortisation rate used for software is 20%, and for other material rights it ranges between 1% and 20%. Amortisation rates did not change in 2021. The cost of amortisation for the year is shown in the income statement in various items, as seen from the presentation of the distribution of costs by natural and functional groups in Section 4.12.

As at 31 December 2021, the Company also discloses deferred acquisition costs under intangible assets. A change in deferred acquisition costs is recognised as a change in unearned premium as presented in Section 4.1.

Gains and losses on disposal of intangible assets are disclosed in the income statement under the item “other income” or “other expenses”.

The Company has no intangible assets that are individually significant for the financial statements. Cost of fully depreciated property, plant and equipment still in use represents 14.68% of total cost of property, plant and equipment used by the Company.

In 2021, the Company assessed the existence of possible signs of impairment of other intangible assets. No signs of impairment were identified.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3.2 Property, plant and equipment

in EUR Triglav Group Land Buildings Equipment PP\&E in course of acquisition Total
COST As at 1 January 2020 11,507,705 127,033,164 63,783,402 3,263,482 205,587,753
– transfer in use 0 2,733,048 1,809,846 -4,542,894 0
– purchases 0 800,756 4,174,810 3,976,865 8,952,431
– disposals 0 -1,142,229 -2,448,580 0 -3,590,809
– transfer from investment property 0 386,384 0 94,011 480,395
– transfer from intangible assets 0 0 53,835 0 53,835
– impairment 0 -240,833 -77,764 0 -318,597
– exchange rate differences -66,506 -249,420 -70,803 -467 -387,196
As at 31 December 2020 11,441,199 129,320,870 67,224,746 2,790,997 210,777,812
– transfer in use 356 1,072,533 878,613 -1,951,502 0
– purchases 17,810 601,893 3,398,405 1,595,813 5,613,921
– disposals 0 -950,733 -4,019,548 -477,221 -5,447,502
– transfer to investment property 0 -1,099,725 0 0 -1,099,725

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– impairment 0 0 -50,813 0 -50,813
– exchange rate differences 21,261 83,687 25,627 261 130,836
As at 31 December 2021 11,480,627 129,028,524 67,457,031 1,958,349 209,924,531
AC C U M U L AT E D D E P R E C I A T I O N As at 1 January 2020 0 -40,737,064 -50,778,398 0 -91,515,462
– depreciation for the current year 0 -2,593,435 -5,840,693 0 -8,434,128
– disposals 0 190,754 2,177,877 0 2,368,631
– transfer from intangible assets 0 0 -29,323 0 -29,323
– impairment 0 -73,544 75,647 0 2,103
– exchange rate differences 0 66,050 55,357 0 121,407
As at 31 December 2020 0 -43,147,239 -54,339,537 0 -97,486,776
– depreciation for the current year 0 -2,490,231 -6,135,989 0 -8,626,220
– disposals 0 395,142 4,105,071 0 4,500,213
– transfer to investment property 0 334,888 2,634 0 337,522
– impairment 0 0 50,092 0 50,092
– exchange rate differences 0 -24,243 -19,907 0 -44,150
As at 31 December 2021 0 -44,931,684 -56,337,635 0 -101,269,319

CARRYING AMOUNT

As at 31 December 2020 11,441,199 86,173,631 12,885,209 2,790,997 113,291,036
As at 31 December 2021 11,480,627 84,096,840 11,119,396 1,958,349 108,655,212

The Group has no property, plant and equipment pledged as collateral for liabilities. The Group also has no financial liabilities related to the purchase of property, plant and equipment.

The depreciation rates used for buildings range between 1.5% and 5%, the depreciation rate for computer equipment was 50% and for other equipment it ranged between 6.7% and 25%. Amortisation rates did not change in 2021. The cost of depreciation of property, plant and equipment is shown in the income statement in various items, as seen from the presentation of the distribution of costs by natural and functional groups in Section 4.12.

Gains and losses on disposals of property, plant and equipment and impairment expenses of these assets are disclosed in the income statement under the item “other income” or “other expenses”.

In 2021, the Group assessed the existence of possible signs of impairment of land, buildings and equipment. No signs of impairment were identified.

The fair value of the Group's property, plant and equipment exceeds their carrying amount and is presented in more detail in Section 5.1.

The fair value of real property was determined based on valuations performed as at 30 September 2021 by an external certified real estate valuer in accordance with the guidelines described in Section 2.5.13. In the period from the valuation to the reporting date, there were no changes that would significantly affect the fair value of real property. For the purposes of real property valuation, the suitability of using all valuation methods provided by the International Valuation Standards was checked. Considering the results of the real property market analysis as well as taking into consideration the purpose of valuation and the characteristics of specific valued real property, the following were used in valuation:

  • the market approach (the comparable transaction method),
  • the income approach (the income capitalisation approach), and
  • the land residual method.

In the comparable transaction method, fair value was estimated based on market data derived from comparable transactions with similar real property.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

When using the income capitalisation method, the fair value of Slovenian real property was estimated using a discount rate ranging between 7.25% and 9.25% for commercial buildings and between 3.75% and 5.75% for residential buildings. The following assumptions were taken into account in the calculation of the capitalisation rate:

  • the risk-free rate of return taking into account the yield on a 10-year Slovenian government bond of 0.14%;
  • the real estate risk premium of 5.3–6.8%;
  • the capital retention premium of 1.6% (in the case of an estimated age of office property of 60 years).

When using the income capitalisation method, the fair value of real property abroad was estimated using a discount rate ranging between 6.91% and 12.16%. The following assumptions were taken into account in the calculation of the capitalisation rate:

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Notes to the statement of financial position

• the risk-free rate of return of 0.86 – 5.20%, taking into account the yield on a 10-year German government bond, the country risk premium and the current and projected inflation rate for the country in which real property is located;

• the real estate risk premium of 5.3 – 6.8%;

• the capital retention premium of 1.6% (in the case of an estimated age of office property of 60 years).

Land Buildings Equipment PP\&E in course of acquisition Total
As at 1 January 2020 5,857,377 80,490,677 40,479,762 358,472 127,186,288
– transfer in use 0 1,710,920 352,191 -2,063,111 0
– purchases 0 187,057 2,225,321 2,311,156 4,723,534
– disposal 0 -88,231 -1,564,959 0 -1,653,190
– impairment 0 -169,599 0 0 -169,599
– transfer from investment property 0 0 0 94,011 94,011
As at 31 December 2020 5,857,377 82,130,823 41,492,315 700,529 130,181,047
– transfer in use 356 1,051,365 180,956 -1,232,677 0
– purchases 17,810 73,634 1,718,145 763,152 2,572,740
– disposal 0 -1,335 -2,688,127 0 -2,689,461
As at 31 December 2021 5,875,545 83,254,487 40,703,289 231,004 130,064,326

ACCUMULATED DEPRECIATION

Land Buildings Equipment Total
As at 1 January 2020 0 -27,485,944 -31,394,660 -58,880,604
– depreciation for the current year 0 -1,377,931 -3,765,355 -5,143,285
– disposal 0 33,894 1,547,272 1,581,166
– impairment 0 37,131 0 37,131
As at 31 December 2020 0 -28,792,850 -33,612,742 -62,405,591
– depreciation for the current year 0 -1,408,848 -3,776,720 -5,185,568
– disposal 0 362 2,669,782 2,670,145
As at 31 December 2021 0 -30,201,335 -34,719,680 -64,921,015

CARRYING AMOUNT

Land Buildings Equipment Total
As at 31 December 2020 5,857,377 53,337,974 7,879,573 67,775,451
As at 31 December 2021 5,875,545 53,053,152 5,983,609 65,143,307

The Company has no property, plant and equipment pledged as collateral for liabilities. The Company also has non-financial liabilities related to the purchase of property, plant and equipment.

As at 31 December 2021, trade payables for property, plant and equipment amounted to EUR 1,141,961 (31 December 2020: EUR 648,156).

The depreciation rates used for buildings range between 1.5% and 5%, the depreciation rate for computer equipment was 50% and for other equipment it ranged between 6.7% and 25%. Amortisation rates did not change in 2021. The cost of amortisation for the year is shown in the income statement in various items, as seen from the presentation of the distribution of costs by natural and functional groups in Section 4.12.

Gains and losses on disposals of property, plant and equipment and impairment expenses of these assets are disclosed in the income statement under the item “other income” or “other expenses”.

Cost of fully depreciated assets still in use represents 19.12% of total cost of all assets used.

In 2021, the Company assessed the existence of possible signs of impairment of land, buildings and equipment. No signs of impairment were identified.

The fair value of the Company’s property, plant and equipment exceeds their carrying amount and is presented in more detail in Section 5.1.

The fair value of real property was determined in the same way as for the Group.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3.3 Investment property

in EUR Triglav Group Land Buildings IP in course of acquisition Total
COST As at 1 January 2020 18,084,824 68,359,056 12,265,192 98,709,072
– transfer in use 0 596,568 -596,568 0
– purchases 15,155 115,758 2,515,623 2,646,536

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Notes to the statement of financial position

2020 2021
disposals -229,114 -1,283,994
transfer to property, plant and equipment 0 -480,395
impairment -34,184 -725,342
exchange rate difference -2,655 -9,607
As at 31 December 2020 17,834,026 98,856,274
transfer in use 0 0
purchases 0 1,585,851
disposals -352,328 -2,215,136
transfer from property, plant and equipment 0 1,099,725
transfer to non-current assets -2,631,840 -3,145,268
impairment -2,130 -12,306
exchange rate difference 458 2,191
As at 31 December 2021 14,848,185 96,171,326

ACCUMULATED DEPRECIATION

2020 2021
As at 1 January 2020 -18,787,601
depreciation for the current year -1,400,196
disposals 279,580
impairment 28,029
exchange rate difference 1,712
As at 31 December 2020 -19,878,474
depreciation for the current year -1,335,886
disposals 500,169
transfer from property, plant and equipment -337,522
impairment -7,966
exchange rate difference -670
As at 31 December 2021 -21,060,353

CARRYING AMOUNT

2020 2021
As at 31 December 2020 17,834,026 78,977,800
As at 31 December 2021 14,848,185 75,110,973

The Group leases (operational lease) its investment properties, i.e. individual business premises. All operating leases can be cancelled and are concluded for an initial term of one to ten years or for indefinite period. Leases do not include contingent rents (variable lease payments). All income from investment property relates exclusively to leases or other associated costs and is disclosed in the income statement under “other income”. Expenses from investment property relate to amortisation and maintenance costs of investment property and are disclosed in the income statement under “other expenses”. The Group has no investment property pledged as collateral for liabilities. The Group also has no financial liabilities related to the purchase of investment property. The amortisation rates used for investment property range between 1.5% and 5%. Amortisation rates did not change in 2021. The cost of depreciation of property, plant and equipment is shown in the income statement in various items, as seen from the presentation of the distribution of costs by natural and functional groups in Section 4.12. Gains and losses on disposals of investment property and impairment expenses of these assets are disclosed in the income statement under the item “other income” or “other expenses”. In 2021, the Group assessed the existence of possible signs of impairment of investment property. No signs of impairment were identified. The fair value of the Group’s investment property exceeds its carrying amount and is presented in more detail in Section 5.1. The fair value of real property was determined based on valuations performed as at 30 September 2021 by an external certified real estate valuer in accordance with the guidelines described in Section 2.5.13. In the period from the valuation to the reporting date, there were no changes that would significantly affect the fair value of real property. For the purposes of real property valuation, the suitability of using all valuation methods provided by the International Valuation Standards was checked. Considering the results of the real property market analysis as well as taking into consideration the purpose of valuation and the characteristics of specific valued real property, the following were used in valuation:
- the market approach (the comparable transaction method),
- the income approach (the income capitalisation approach), and
- the land residual method.

In the comparable transaction method, fair value was estimated based on market data derived from comparable transactions with similar real property. When using the income capitalisation method, the fair value of Slovenian real property was estimated using a discount rate ranging between 7.25% and 9.25% for commercial buildings and between 3.75% and 5.75% for residential buildings. The following assumptions were taken into account in the calculation of the capitalisation rate:
- the risk-free rate of return taking into account the yield on a 10-year Slovenian government bond of 0.14%;
- the real estate risk premium of 5.3–6.8%;
- the capital retention premium of 1.6% (in the case of an estimated age of office property of 60 years).

When using the income capitalisation method, the fair value of real property abroad was estimated using a discount rate ranging between 6.91% and 12.16%. The following assumptions were taken into account in the calculation of the capitalisation rate:
- the risk-free rate of return of 0.86–5.20%, taking into account the yield on a 10-year German government bond, the country risk premium and the current and projected inflation rate for the country in which real property is located;
- the real estate risk premium of 5.3–6.8%;
- the capital retention premium of 1.6% (in the case of an estimated age of office property of 60 years).


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Land

Buildings IP in course of acquisition Total
COST
As at 1 January 2020 3,549,193 40,569,237 11,552,293 55,670,723
– transfer in use 0 353,320 -353,320 0
– purchases 0 14,070 274,369 288,439
– disposal 0 -272,654 -5,989 -278,643
– impairment 0 -132,064 -562,265 -694,329
– transfer to property, plant and equipment 0 0 -94,011 -94,011
As at 31 January 2020 3,549,193 40,531,909 10,811,077 54,892,179
– transfer in use 0 619,900 -619,900 0
– purchases 0 21,950 619,741 641,690
– disposal -19,728 -485,625 0 -505,353
As at 31 December 2021 3,529,464 40,688,133 10,810,918 55,028,516

Accumulated Depreciation

As at 1 January 2020 Depreciation
0 -9,579,587 0 -9,579,587
– depreciation 0 -965,361 0 -965,361

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Notes to the statement of financial position

– dispos al 0 63,057 0 63,057
– impairment 0 40,990 0 40,990
As at 31 December 2020 0 -10,440,902 0 -10,440,902
– depreciation 0 -967,250 0 -967,250
– dispos al 0 219,690 0 219,690
As at 31 December 2021 0 -11,188,461 0 -11,188,461

CARRYING AMOUNT

As at 31 December 2020 3,549,193 30,091,007 10,811,077 44,451,276
As at 31 December 2021 3,529,464 29,499,672 10,810,918 43,840,055

Zavarovalnica Triglav leases (operational lease) its investment properties, i.e. individual business premises. All operating leases can be cancelled and are concluded for an initial term of one to ten years or for indefinite period. Leases do not include contingent rents (variable lease payments). All income from investment property relates exclusively to leases or other associated costs and is disclosed in the income statement under “other income”. Expenses from investment property relate to amortisation and maintenance costs of investment property and are disclosed in the income statement under “other expenses”. The Company has no investment property pledged as collateral for liabilities. The Company also has no financial liabilities related to the purchase of investment property. Investment property owned by the Company was not obtained with state support.

The amortisation rates used for investment property range between 1.5% and 5%. Amortisation rates did not change in 2021. The cost of depreciation of property, plant and equipment is shown in the income statement in various items, as seen from the presentation of the distribution of costs by natural and functional groups in Section 4.12. Gains and losses on disposal of investment property are disclosed in the income statement under the item “other income” or “other expenses”. In 2021, the Company assessed the existence of possible signs of impairment of investment property. No signs of impairment were identified. The fair value of the Company’s investment property exceeds its carrying amount and is presented in more detail in Section 5.1. The fair value of real property was determined in the same way as for the Group.

Lease Income

in EUR Triglav Group Zavarovalnica Triglav
2021 4,954,878 5,596,224
2020 6,519,268 5,577,256
Sublease income 94,255 56,692
2020 90,324 58,928

Expected Future Cash Inflows from Leases

in EUR Triglav Group Zavarovalnica Triglav
31 December 2021 31 December 2020 31 December 2021 31 December 2020
Year 1 6,598,071 4,194,027
Year 2 6,065,580 3,885,191
Year 3 2,724,405 1,246,545
Year 4 1,182,994 818,800
Year 5 1,085,003 768,063
From year 5 730,220 473,802
TOTAL 18,386,272 11,386,428

There were no significant modifications or terminations of lease contracts in 2021. Based on the current contractual provisions in lease contracts, an analysis of expected future cash inflows from leases is presented above. Expected cash inflows are calculated based on the term of valid lease contracts. For contracts concluded without a term, the term was limited to five years at initial recognition.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3.4 Right of use assets

in EUR Triglav Group Land and buildings Vehicles Other Total
Carrying amount as at 1 January 2020 8,932,272 1,861,649 144,004 10,937,925
– addition 1,878,175 589,883 13,142 2,481,200
– accumulated depreciation -2,635,806 -847,384 -63,882 -3,547,072
– modification -749 -2,454 -12,742 -15,945
– exchange rate difference -56,960 11,452 10,611 -34,897
Carrying amount as at 31 December 2020 8,116,932 1,613,146 91,133 9,821,211
– addition 1,211,537 1,365,493 38,192 2,615,222
– accumulated depreciation -2,792,093 -752,043 -39,735 -3,583,871
– modification 2,036,818 -6,209 -4,918 2,025,691
– exchange rate difference 40,350 14,518 -12 54,856
Carrying amount as at 31 December 2021 8,613,544 2,234,905 84,660 10,933,109

Zavarovalnica Triglav

Land and buildings

Vehicles

Other

Total

Carrying amount as at 1 January 2020 2,935,474 1,149,548 21,294 4,106,316
- addition 194,896 539,327 13,142 747,365
- accumulated depreciation -658,654 -452,562 -13,114 -1,124,330
- modification -105,212 -36,223 0 -141,435
Carrying amount as at 1 January 2021 2,366,504 1,200,090 21,322 3,587,916
- addition 463,436 691,747 38,193 1,193,375
- accumulated depreciation -667,267 -506,765 -12,560 -1,186,592
- modification 1,022,250 -68,651 0 953,599
Carrying amount as at 31 December 2021 3,184,921 1,316,422 46,954 4,548,298

The Group and the Company lease business premises, vehicles and other equipment used in their operations. Leases for business premises are usually concluded for an indefinite term, and leases for vehicles and other equipment for 1 to 5 years.

The Group and the Company also entered into some leases with lease terms of 12 months or less and leases of low-value equipment. Permitted exceptions to recognition apply to these leases.

To calculate the net present value of future leases, discount rates were used that were determined at the level of the interest rate for risk-free government bonds, increased by the credit spread of an individual Group member. In valuing assets and liabilities from contracts concluded for an indefinite term, the new strategy period was taken into account when determining the lease term. The value of right-of-use assets increased by EUR 1.07 million.

in EUR

Triglav Group

Zavarovalnica Triglav

2021 2020 2021 2020
DEPRECIATION OF RIGHT OF USE ASSETS 3,583,871 3,547,072 1,186,592 1,124,330
Depreciation of rights to use land and buildings 2,792,093 2,635,806 667,267 658,654
Depreciation of rights to use vehicles 752,043 847,384 506,765 452,562
Depreciation of rights to use other assets 39,735 63,882 12,560 13,114
INTEREST EXPENSE ON LEASE LIABILITIES 489,303 512,481 65,714 65,395
OTHER LEASE EXPENSES 572,507 665,939 430,026 433,825
Short-term lease expenses 84,236 81,677 1,678 15,849
Low-value lease expenses 488,271 584,262 428,348 417,976
Payment for right of use assets 3,945,755 3,944,465 1,230,260 1,147,971

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Notes to the statement of financial position


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3.5 Investments in subsidiaries

There were no business combinations in the Triglav Group in 2021. All other changes in the Group in 2021 are described in Section 2.1.4.

In preparing the financial statements for 2021, it was assessed whether there were any changes in the assumptions related to the conditions applicable to the control of individual companies in any of the Group companies. There were no such changes.

Signs of impairment of investments in subsidiaries were assessed in 2021. Where signs were identified, the recoverable amount of the investment was calculated and impairment was made for the difference to its carrying amount.

Impairment of investments in subsidiaries in the amount of EUR 607 thousand was recognized in the Company’s separate financial statements under expenses from investments in associates, which relates to the impairment of investments in Triglav Penzisko društvo a.d., Skopje.

The following assumptions were taken into account to determine the recoverable amount of investments in subsidiaries:

  • expected cash flows based on the companies’ business plans for 2022–2026,
  • the discount rate of 6.49 – 9.3% based on weighted average cost of capital (WACC) and
  • the expected long-term growth rate of 2%.

Zavarovalnica Triglav’s interests in subsidiaries

EQUITY TAKE

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Notes to the statement of financial position

NO. COMPANY ADDRESS TAX RATE (in %) ACTIVITY SHARE OF VOTING RIGHTS (in %) BOOK VALUE (in EUR) 2021 2020
1 Pozavarovalnica Triglav Re d.d. Miklošičeva cesta 19, Ljubljana, Slovenia 19 Reinsurance 100.00 9,750,752 100.00 100.00
2 Triglav, Zdravstvena zavarovalnica d.d. Pristaniška ulica 10, Koper, Slovenia 19 Insurance 100.00 3,735,886 100.00 100.00
3 Triglav INT d.o.o. Dunajska cesta 22, Ljubljana, Slovenia 19 Holding company 100.00 79,770,730 100.00 100.00
4 Triglav, pokojninska družba d.d. Dunajska cesta 22, Ljubljana, Slovenia 19 Fund management 100.00 9,965,340 100.00
5 Triglav Upravljanje nepremičnin d.o.o. Dunajska cesta 22, Ljubljana, Slovenia 19 Real estate management 100.00 24,493,300 100.00
6 Triglav Skladi d.o.o. Slovenska cesta 54, Ljubljana, Slovenia 19 Fund management 100.00 2,076,723 100.00 67.50
7 Triglav Avtoservis d.o.o. Verovškova 60b, Ljubljana, Slovenia 19 Maintenance and repair of motor vehicle 100.00 194,216 100.00
8 Triglav Svetovanje d.o.o. Ljubljanska cesta 86, Domžale, Slovenia 19 Insurance agency 100.00 279,736 100.00
9 Zavod Vse bo v redu Miklošičeva cesta 19, Ljubljana, Slovenia 19 Institute for corporate social responsibility 100.00 100,000 100.00
10 Triglav penzisko društvo a.d., Skopje Bulevar 8-mi septemvri 18, kat 2, Skopje, North Macedonia 10 Fund management 1,558,000 100.00 100.00
TOTAL 131,924,683 132,337,466

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3.6 Investments in associates and joint ventures

The effect of re-measuring the fair value of investments in associates and joint ventures in the amount of EUR 3.5 million was recognised in the Company’s separate financial statements. The revaluation effect of EUR 4 million was recognised in other comprehensive income as an increase in fair value reserves, while an impairment of EUR 460 thousand was recognised in the income statement under expenses from investments in associates.

The following assumptions were taken into account in determining the fair value of investments in associates and joint ventures:

  • expected cash flows based on the companies’ business plans for 2022–2026,
  • the discount rate of 9.29 – 11.18% based on weighted average cost of capital (WACC) and
  • the expected long-term growth rate of 2%.

The effects of valuation using the equity method are disclosed under the items income and expenses from investments in the consolidated income statement. A summary of accounting information for the associates and the Group’s interests in these companies are shown in the tables below.

COMPANY ADDRESS TAX RATE (in %) ACTIVITY
Nama d.d. Tomšičeva 1, Ljubljana, Slovenia 19 Retail trade
Triglav kod.o.o. Ulica XXX. divizije 23, Nova Gorica, Slovenia 19 Insurance agency
TRIGAL, upravljanje naložb in svetovanje d.o.o. Dunajska cesta 22, Ljubljana, Slovenia 19 Management of financial funds

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Društvo za upravljanje EDF a.d. Banja Luka Kralja Petra I Karađorđevića 109/III Banja Luka, Bosnia and Herzegovina 10 Fund management
Diagnostični center Bled d.o.o. Pod Skalo 4 Bled Slovenija 19 Health
ZT SR d.o.o.* Miklošičeva cesta 19 Ljubljana Slovenia 19 Business services
Alifenet d.o.o. Dunajska cesta 22 Ljubljana Slovenia 19 Fund management

Data for 2021 are unaudited. Data for 2020 are adjusted if the revised data were different from those published in the 2020 Annual Report.

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Accounting Report

Notes to the statement of financial position

*ZTSR d.o.o. was merged with Diagnostični center Bled d.o.o. in 2021.

SHARE IN CAPITAL (in %)

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

VOTING RIGHTS

COMPANY 2021 2020 VALUE OF INVESTMENT (in EUR) SHARE IN CAPITAL (in %)
Nama d.d. 39.15 39.07 39.15 39.07 4,315,813 4,060,437 39.07 39.07
Triglav k.o.d.o.o. 38.47 38.47 38.47 38.47 18,125 17,202 38.47 38.47
TRIGAL, upravljanje naložb in svetovanje d.o.o. 49.90 49.90 49.90 49.90 10,704,506 8,544,558 49.90 49.90
Društvo za upravljanje EDF a.d. 34.00 34.00 34.00 34.00 439,970 450,150 0.00 0.00
Diagnostični center Bled d.o.o. 50.00 - 50.00 - 20,479,730 - 50.00 -
ZT SR d.o.o.* - 50.00 - 50.00 - 15,092,166 - 50.00
Allifene t d.o.o. 23.58 23.58 23.58 23.58 73,202 73,202 23.58 23.58
TOTAL 36,031,346 28,237,714 41,693,997 31,337,951

ASSETS LIABILITIES EQUITY REVENUES PROFIT/LOSS

COMPANY 2021 2020
Nama d.d.* 15,627,103 13,620,752 4,388,209 3,033,854
Triglav k.o.d.o.o. 163,574 120,804 80,945 40,576
TRIGAL, upravljanje naložb in svetovanje d.o.o. 22,463,968 17,604,699 137,388 193,803
Društvo za upravljanje EDF a.d. 1,390,960 1,348,705 46,825 36,334
Diagnostični center Bled d.o.o.* 44,373,702 - 18,380,231 -
ZT SR d.o.o.* - 40,255,944 - 10,071,614
*ZTSR d.o.o. was merged with Diagnostični center Bled d.o.o. in 2021.
* For Nama d.d., Diagnostični center Bled d.o.o. and ZTSR d.o.o., the data from the consolidated financial statements of these companies are shown.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Presented below are the condensed balance sheet and comprehensive income for material investments in associates.

in EUR Diagnostični center Bled d.o.o. NAMA d.d. TRIGAL d.o.o. ZT SR d.o.o.
CONDENSED BALANCE SHEET 31 December 2021 31 December 2020 31 December 2021 31 December 2020
Current assets 7,436,396 - 6,512,098 5,725,161
Current liabilities 4,684,731 - 2,635,507 1,648,658
Net current assets/liabilities 2,751,665 - 3,876,591 4,076,503
Non-current assets 36,937,305 - 9,115,005 7,862,544
Non-current liabilities 13,695,500 - 1,752,702 1,385,196
Net non-current assets/liabilities 23,241,805 - 7,362,303 6,477,348
Net assets 25,993,470 - 11,238,894 10,553,851
CONDENSED COMPREHENSIVE INCOME 2021 2020 2021 2020 2021 2020
Net profit or loss for the year 1,675,127 - 497,843 -160,675 315,521 209,340
Other comprehensive income 0 - 0 71,401 -164 0
Total comprehensive income 1,675,127 - 497,843 -89,274 315,357 209,340
Dividends from associates for the year 0 - 0 0 0 -

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Notes to the statement of financial position

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR HTM FV TPL – Held for trading FV TPL - Designated upon acquisition AFS L & R TO TAL
Debt and other fixed-return securities 157,560,733 0 431,465,194 1,917,552,252 5,991,639 2,512,569,818

3.7 Financial investments

31 December 2021 31 December 2020
Carrying value Fair value
Held to maturity 157,560,733 162,824,686 191,798,392 206,893,874
At fair value through profit and loss 544,425,798 524,670,726 544,425,798 524,670,726
– held for trading 266,015 113,301 266,015 113,301
– classified at acquisition 544,159,783 524,557,423 544,159,783 524,557,423
Available for sale 2,137,609,082 2,101,914,068 2,137,609,082 2,101,914,068
Loans and deposits 98,104,537 97,971,079 99,906,383 104,492,900
TOTAL 2,937,700,150 2,887,380,559 2,973,739,655 2,937,971,568

For ease of presentation, abbreviations of individual categories of financial assets are used in the disclosures:

  • HTM – held-to-maturity financial assets
  • FVTPL – financial assets measured at fair value through profit or loss
  • AFS – available-for-sale financial assets
  • L&R – loans and receivables

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

FINANCIAL ASSETS HTM FVTPL AFS L\&R TOTAL
As at 1 January 2020 186,109,072 614,403,313 1,826,940,416 112,578,151 2,740,030,952
Purchases 0 293,129,867 1,062,889,994 39,515,597 1,395,535,458
Disposals -156,030 -352,160,420 -594,050,133 -12,244,071 -958,610,654
Maturities -30,757,737 -46,198,195 -238,713,133 -41,365,828 -357,034,893
Amount removed from other comprehensive income at disposal 0 0 -22,047,628 0 -22,047,628
Valuation through profit and loss 0 8,695,330 0 0 8,695,330
Valuation through other comprehensive income 0 0 49,108,263 0 49,108,263
Impairments 0 0 -1,646,803 48,564 -1,598,239
Premiums and discounts 4,640,706 0 -7,140,404 248,452 -2,251,246
Interest income 3,127,925 8,255,509 29,534,521 1,414,339 42,332,294
Acquisition 0 0 299,404 -1,346,323 -1,046,919
Exchange rate difference -139,250 -1,454,678 -3,260,429 -877,802 -5,732,159
As at 31 December 2020 162,824,686 524,670,724 2,101,914,068 97,971,079 2,887,380,557
Purchases 0 303,082,731 828,612,089 61,488,798 1,193,183,618
Disposals -155,425 -230,259,601 -500,165,301 -3,401,132 -733,981,459
Maturities -12,394,263 -55,550,289 -273,380,879 -60,153,244 -401,478,675
Amount removed from other comprehensive income at disposal 0 0 -20,990,576 260,453 -20,730,123

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Notes to the statement of financial position in EUR

Carrying value Fair value 31 December 2021 31 December 2020
Loans and deposits 32,521,523 32,135,431 36,951,085
Held to maturity 140,946,233 173,901,172 143,908,512
Available for sale 1,588,390,263 1,588,390,263 1,595,002,429
At fair value through profit and loss: 206,821,960 206,821,960 207,726,347
– designated 206,801,643 206,801,643 207,613,046
– held for trading 20,317 20,317 113,301
TOTAL 1,968,679,979 2,001,248,826 1,983,588,373

Valuation through profit and loss: -4,896,181

Valuation through other comprehensive income: -17,636,470

Impairments: 0

Premiums and discounts: -2,607,699

Interest income: 35,419,510

Acquisition: 0

Exchange rate difference: 3,047,072

As at 31 December 2021: 2,937,700,150

As at 31 December 2021, the Group’s portfolio included neither received securities as collateral for loans given, nor any securities pledged as collateral for its liabilities. The proportion of the Group’s financial investments classified as subordinated instruments by the issuer was 2.22% as at the reporting date.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR HTMFV TPL – Designated upon acquisition AFSL\&R SKUPA J Debt and other fixed-return securities
140,946,233 175,170,224 1,414,431,597 5,991,639 1,736,539,694
Investments in shares, other floating-rate securities and fund coupons 0 31,631,419 172,377,789 0 204,009,208
Financial derivatives 0 20,317 0 0 20,317
Loans and deposits: 0 0 1,580,876 26,529,884 28,110,760
- deposits with banks and certificates of deposits 0 0 0 19,676,707 19,676,707

Types of investment of Zav arovalnica Triglav as at 31 December 2021

Types of investment of Zav arovalnica Triglav as at 31 December 2020

in EUR

HTM FV TPL AFS L\&R SKUPA J
loans given 0 0 0 5,155,690 5,155,690
other financial investments 0 0 1,580,876 1,697,486 3,278,362
TOTAL 140,946,233 206,821,960 1,588,390,263 32,521,523 1,968,679,979

HTM FV TPL – Designated upon acquisition

AFS L\&R SKUPA J
Debt and other exd-return securities 143,908,512 205,749,607 1,481,312,962 6,401,173 1,837,372,254
Investments in shares, other floating-rate securities and fund coupons 0 1,863,439 111,723,131 0 113,586,570
Financial derivatives 0 113,301 0 0 113,301
Loans and deposits: 0 0 1,966,336 30,549,912 32,516,248
– deposits with banks and certificates of deposits 0 0 0 19,567,302 19,567,302
– loans given 0 0 0 9,294,086 9,294,086
– other financial investments 0 0 1,966,336 1,688,524 3,654,860
TOTAL 143,908,512 207,726,347 1,595,002,429 36,951,085 1,983,588,373

MOVEMENT OF INVESTMENTS OF ZAVAROVALNICA TRIGLAV

HTM FV TPL AFS L\&R SKUPA J
As at 1 January 2020 150,469,553 329,885,913 1,382,802,069 49,049,847 1,912,207,382
Purchases 0 211,961,511 863,590,121 5,640,741 1,081,192,373
Maturities -13,476,047 -20,514,811 -164,604,063 -18,613,902 -217,208,823
Disposal 0 -321,531,070 -524,770,401 -5,113 -846,306,584
Amount removed from other comprehensive income at disposal 0 0 -20,157,134 0 -20,157,134
Realized gains or losses on disposal 0 0 0 0 0
Valuation through profit and loss 0 5,419,645 0 0 5,419,645
Valuation through other comprehensive income 0 0 44,955,832 0 44,955,832
Impairments 0 0 -1,632,351 0 -1,632,351
Premiums and discounts 4,640,706 0 -6,483,260 248,452 -1,594,102
Interest income 2,274,300 2,559,999 21,367,701 921,150 27,123,150
Transfer between funds 0 0 0 0 0
Exchange rate difference 0 -54,840 -66,083 -290,091 -411,014
As at 31 December 2020 143,908,512 207,726,347 1,595,002,429 36,951,085 1,983,588,373
Purchases 0 184,307,139 701,453,620 361,588 886,122,347
Maturities -9,654,672 -28,614,834 -223,081,727 -5,266,107 -266,617,340
Disposal 0 -154,898,078 -458,906,853 -415,014 -614,219,945
Amount removed from other comprehensive income at disposal 0 0 -19,976,488 0 -19,976,488
Realized gains or losses on disposal 0 0 0 0 0
Valuation through profit and loss 0 -3,191,308 0 0 -3,191,308
Valuation through other comprehensive income 0 0 -16,669,933 0 -16,669,933
Impairments 0 0 0 0 0
Premiums and discounts 4,779,662 0 -6,861,573 922 -2,080,989
Interest income 1,912,731 1,602,748 17,423,471 796,312 21,735,262
Transfer between funds 0 0 0 0 0
Exchange rate difference 0 -110,054 7,317 92,737 -9,999
As at 31 December 2021 140,946,233 206,821,960 1,588,390,263 32,521,523 1,968,679,979

As 31 December 2021, the Company’s portfolio included neither received securities as collateral for loans given, nor any securities pledged as collateral for its liabilities. The proportion of the Company’s financial investments classified as subordinated instruments by the issuer was 2.96% as at the reporting date.

The signs of impairment of financial investments were tested as at 31 December 2021, where with respect to equity securities a significant decrease in the fair value of the security (a 20% decrease in fair value below cost) or a long-term decrease in its fair value (a decrease in value over a 9-month period) was taken into account as objective evidence of impairment. No signs of impairment of financial investments were identified.

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Notes to the statement of financial position


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3.8 Unit-linked insurance assets

All unit-linked insurance assets are classified in the group of financial assets measured at fair value through profit or loss. Their carrying amounts are equal to their fair values.

Unit-linked insurance assets are presented below according to their distribution into individual groups.

Triglav Group Zavarovalnica Triglav
in EUR 31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Equity instruments 594,267,074 443,699,150 529,598,379 396,272,477
Debt instruments 25,350,414 58,109,830 9,819,593 46,020,011
TOTAL 619,617,488 501,808,980 539,417,972 442,292,488

NON-LIFE INSURANCE

31 Dec . 2021 31 Dec . 2020 31 Dec . 2021 31 Dec . 2020
Reinsurers’ share of unearned premiums 53,115,634 40,742,291 41,581,360 35,626,767
Reinsurers’ share of claims 115,899,852 82,994,283 94,405,037 70,235,406
Reinsurers' share of technical provisions for bonuses and discounts 34,916 16,339 0 0
Total non-life insurance 169,050,402 123,752,913 135,986,397 105,862,173

LIFE INSURANCE

31 Dec . 2021 31 Dec . 2020 31 Dec . 2021 31 Dec . 2020
Reinsurers’ share of unearned premiums 1,903 1,576 728 635
Reinsurers’ share of claims 155,829 114,286 90,832 40,630
Reinsurers' share of other mathematical provisions 5,631,756 2,004,863 0 0
Total life insurance 5,789,488 2,120,725 91,560 41,265

TOTAL ASSETS FROM REINSURANCE CONTRACTS

31 Dec . 2021 31 Dec . 2020 31 Dec . 2021 31 Dec . 2020
Total assets from reinsurance contracts 174,839,890 125,873,637 136,077,958 105,903,438

Triglav Group

As at 1 January 2020 As at 1 January 2020
482,031,288 433,758,610
Purchases 101,129,592 88,646,028
Disposals -84,766,909 -81,782,012
Maturities -6,217,099 -5,788,340
Amount removed from other comprehensive income at disposal 0 0
Profit/loss on disposal 0 0
Valuation through profit or loss 10,898,574 7,776,032
Valuation through other comprehensive income 0 0
Impairments 0 0
Premiums and discounts 93,186 93,186
Interest income 752,721 528,168
Transfer between funds 0 0
Exchange rate difference -2,112,373 -939,183
As at 31 December 2020 501,808,980 442,292,488
Purchases 164,719,485 130,148,467
Disposals -126,792,780 -107,958,832
Maturities -1,679,786 -304,161
Amount removed from other comprehensive income at disposal 0 0
Profit/loss on disposal 0 0
Valuation through profit and loss 78,491,784 73,893,062
Valuation through other comprehensive income 0 0
Impairments 0 0
Premium and discounts 0 0
Interest income 343,564 86,419
Transfer between funds 0 0
Exchange rate difference 2,726,241 1,260,529
As at 31 December 2021 619,617,488 539,417,972

Movement of unit-linked insurance assets

3.9 Reinsurers’ share of technical provisions

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Notes to the statement of financial position


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3.10 Receivables

Triglav Group

in EUR NOT DUE OVERDUE UP TO 180 DAYS OVERDUE OVER 180 DAYS Gross value Impairment Net value Gross value Impairment Net value Gross value Impairment Net value TOTAL NET VALUE
Receivables from direct insurance operations 91,820,356 -114,585 91,705,771 22,286,167 -2,545,490 19,740,677 46,587,473 -41,178,714 5,408,759 116,855,207
Receivables from insurers 85,627,779 -109,007 85,518,772 20,961,728 -2,412,857 18,548,871 35,233,205 -33,865,076 1,368,129 105,435,772
Receivables from insurance brokers 483,018 0 483,018 284,708 -78,483 206,225 407,273 -398,445 8,828 698,071
Other receivables from direct insurance operations 5,709,559 -5,578 5,703,981 1,039,731 -54,150 985,581 10,946,995 -6,915,193 4,031,802 10,721,364
Receivables from co-insurance and reinsurance operations 50,828,032 0 50,828,032 11,928,250 0 11,928,250 4,546,183 -101,533 4,444,650 67,200,932
Premium receivable from co-insurance 2,686,589 0 2,686,589 815,126 0 815,126 516,108 -6,107 510,001 4,011,716
Premium receivable from reinsurance 36,929,384 0 36,929,384 9,645,377 0 9,645,377 2,981,035 -95,426 2,885,609 49,460,370
Receivables from co-insurers’ share in claims 345,342 0 345,342 156,693 0 156,693 2,003 0 2,003 504,038
Receivables from reinsurers’ share in claims 10,412,747 0 10,412,747 1,311,054 0 1,311,054 1,043,666 0 1,043,666 12,767,467
Other receivables from co-insurance and reinsurance operations 453,970 0 453,970 0 0 0 3,371 0 3,371 457,341
Receivables for income tax refund 4,127,384 0 4,127,384 0 0 0 0 0 0 4,127,384

Other Receivables

Other receivables 18,726,280 -570,974 18,155,306 5,201,870 -980,917 4,220,953 64,283,690 -62,466,563 1,817,127 24,193,386
Other short-term receivables from insurance operations* 4,437,276 -25 4,437,251 3,310,488 -935,726 2,374,762 60,404,439 -59,315,389 1,089,050 7,901,063
Short-term receivables from financing 518,525 0 518,525 102,493 -696 101,797 452,813 -449,259 3,554 623,876
Other short-term receivables 12,059,476 -526,803 11,532,673 1,768,069 -44,495 1,723,574 3,426,438 -2,701,915 724,523 13,980,770
Long-term receivables 1,711,003 -44,146 1,666,857 20,820 0 20,820 0 0 0 1,687,677
TOTAL 165,502,052 -685,559 164,816,493 39,416,287 -3,526,407 35,889,880 115,417,346 -103,746,810 11,670,536 212,376,909

*Subrogated receivables are included in other short-term receivables from insurance operations.

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Notes to the Statement of Financial Position

269

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR

NOT DUE

OVERDUE UP TO 180 DAYS

OVERDUE OVER 180 DAYS

31 December 2020

Gross Value

Impairment

Net Value

Gross Value

Impairment

Net Value

Gross Value

Impairment

Net Value


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Accounting Report

Notes to the statement of financial position

Triglav Group

TOTAL NET VALUE
Receivables from direct insurance operations 82,205,319 -171,297 82,034,022 21,237,566 -2,418,104 18,819,462 49,239,648 -44,608,193 4,631,455 105,484,939
Receivables from insurers 80,608,717 -164,228 80,444,489 20,180,616 -2,383,479 17,797,137 38,661,914 -36,805,565 1,856,349 100,097,975
Receivables from insurance brokers 296,535 0 296,535 133,003 -23,647 109,356 569,694 -535,988 33,706 439,597
Other receivables from direct insurance operations 1,300,067 -7,069 1,292,998 923,947 -10,978 912,969 10,008,040 -7,266,640 2,741,400 4,947,367
Receivables from co-insurance and reinsurance operations 57,298,468 0 57,298,468 9,617,444 0 9,617,444 7,558,148 -2,118,927 5,439,221 72,355,133
Premium receivable from co-insurance 1,252,489 0 1,252,489 191,763 0 191,763 291,039 -6,101 284,938 1,729,190
Premium receivable from reinsurance 47,104,086 0 47,104,086 6,387,375 0 6,387,375 2,996,744 -98,192 2,898,552 56,390,013
Receivables from co-insurers’ share in claims 282,865 0 282,865 238,961 0 238,961 4,250 0 4,250 526,076
Receivables from reinsurers’ share in claims 5,679,670 0 5,679,670 2,457,343 0 2,457,343 4,072,999 -2,014,634 2,058,365 10,195,378
Other receivables from co-insurance and reinsurance operations 2,979,358 0 2,979,358 342,002 0 342,002 193,116 0 193,116 3,514,476
Receivables for income tax refund 1,950,631 0 1,950,631 0 0 0 0 0 0 1,950,631
Other receivables 16,114,518 -6,411 16,108,107 6,404,444 -1,214,331 5,190,113 67,548,697 -65,453,769 2,094,928 23,393,148
Other short-term receivables from insurance operations * 3,914,542 0 3,914,542 3,805,245 -1,067,822 2,737,423 62,828,177 -61,480,425 1,347,752 7,999,717
Short-term receivables from financing 1,343,279 0 1,343,279 46,940 -5,472 41,468 463,671 -456,887 6,784 1,391,531
Other short-term receivables 9,634,163 0 9,634,163 1,962,292 -141,037 1,821,255 4,218,305 -3,477,913 740,392 12,195,810
Long-term receivables 1,222,534 -6,411 1,216,123 589,967 0 589,967 38,544 -38,544 0 1,806,090
TOTAL 157,568,936 -177,708 157,391,228 37,259,454 -3,632,435 33,627,019 124,346,493 -112,180,889 12,165,604 203,183,851

*Subrogated receivables are included in other short term receivables from insurance operations.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Receivables Gross value Impairment Net value Gross value Impairment Net value Gross value Impairment Net value
Receivables from direct insurance operations 62,724,256 -90,867 62,633,389 8,032,202 -1,226,874 6,805,328 19,914,409 -15,836,552 4,077,857
Receivables from insurers 57,180,390 -90,867 57,089,523 7,337,698 -1,219,558 6,118,140 15,952,913 -15,816,111 136,802
Receivables from insurance brokers 0 0 0 0 0 0 0 0 0
Other receivables from direct insurance operations 5,543,866 0 5,543,866 694,504 -7,316 687,188 3,961,496 -20,441 3,941,055
Receivables from co-insurance and reinsurance operations 16,077,319 0 16,077,319 4,784,925 0 4,784,925 2,660,096 0 2,660,096
Premium receivable from co-insurance 703,483 0 703,483 0 0 0 0 0 703,483
Premium receivable from reinsurance 9,334,452 0 9,334,452 3,858,491 0 3,858,491 2,037,158 0 2,037,158
Receivables from co-insurers’ share in claims 182,738 0 182,738 45,402 0 45,402 0 0 0
Receivables from reinsurers’ share in claims 5,856,646 0 5,856,646 881,032 0 881,032 622,938 0 622,938
Other receivables from co-insurance and reinsurance operations 0 0 0 0 0 0 0 0 0
Receivables for income tax refund 564,166 0 564,166 0 0 0 0 0 564,166
Other receivables 4,273,617 -25 4,273,592 3,591,774 -928,466 2,663,308 58,948,341 -58,318,754 629,587

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Notes to the statement of financial position

Other short-term receivables from insurance operations*

1,568,569 -25 1,568,544 3,048,304 -927,771 2,120,533 58,727,842 -58,120,916 606,926 4,296,003

Short-term receivables from financing

462,938 0 462,938 102,493 -695 101,798 140,640 -140,170 470 565,206

Other short-term receivables

1,962,760 0 1,962,760 440,977 0 440,977 79,859 -57,668 22,191 2,425,928

Long-term receivables

279,350 0 279,350 0 0 0 0 0 0 279,350

TOTAL

83,639,358 -90,892 83,548,466 16,408,901 -2,155,340 14,253,561 81,522,846 -74,155,306 7,367,540 105,169,567

*Subrogated receivables are included in other short term receivables from insurance operations.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021 in EUR

NOT DUE

OVERDUE UP TO 180 DAYS

OVERDUE OVER 180 DAYS

31 December 2020

Gross value

Impairment

Net value

TOTAL


NET VALUE

Receivables from direct insurance operations 57,143,930 -146,255 56,997,675 9,381,896 -1,350,114 8,031,782 20,457,885 -17,855,130 2,602,755 67,632,214
Receivables from insurers 56,050,971 -146,255 55,904,716 8,506,172 -1,346,199 7,159,973 17,987,581 -17,713,959 273,622 63,338,311
Receivables from insurance brokers 0 0 0 0 0 0 0 0 0 0
Other receivables from direct insurance operations 1,092,959 0 1,092,959 875,724 -3,915 871,809 2,470,304 -141,170 2,329,133 4,293,902
Receivables from co-insurance and reinsurance operations 9,792,267 0 9,792,267 8,325,030 0 8,325,030 1,679,797 0 1,679,797 19,797,094
Premium receivable from co-insurance 575,795 0 575,795 0 0 0 0 0 0 575,795
Premium receivable from reinsurance 3,612,842 0 3,612,842 7,426,927 0 7,426,927 302,528 0 302,528 11,342,297
Receivables from co-insurers’ share in claims 281,820 0 281,820 0 0 0 0 0 0 281,820
Receivables from reinsurers’ share in claims 5,321,810 0 5,321,810 898,103 0 898,103 1,377,269 0 1,377,269 7,597,182
Other receivables from co-insurance and reinsurance operations 0 0 0 0 0 0 0 0 0 0
Other receivables 4,523,530 -2 4,523,528 4,092,985 -1,114,639 2,978,347 61,470,573 -60,601,549 869,023 8,370,898
Other short-term receivables from insurance operations* 1,387,666 -2 1,387,664 3,614,241 -1,060,037 2,554,204 61,299,633 -60,450,817 848,816 4,790,685
Short-term receivables from financing 1,297,669 0 1,297,669 37,380 -5,471 31,909 135,326 -131,306 4,020 1,333,598
Other short-term receivables 1,568,379 0 1,568,379 441,364 -49,131 392,233 35,613 -19,426 16,187 1,976,800
Long-term receivables 269,815 0 269,815 0 0 0 0 0 0 269,815
TOTAL 71,459,727 -146,257 71,313,470 21,799,912 -2,464,753 19,335,159 83,608,254 -78,456,679 5,151,575 95,800,206

*Subrogated receivables are included in other short term receivables from insurance operations.

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Notes to the statement of financial position

Zavarovalnica Triglav


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR Triglav Group Zavarovalnica Triglav
2021 2020 2021 2020

VALUE ADJUSTMENT OF RECEIVABLES FROM POLICYHOLDERS

Impairment allowance for receivables as at 1 January 39,353,272 41,518,055 19,206,413 20,330,577
– Increase of impairment allowance for receivables 4,393,727 5,619,174 2,607,237 2,969,080
– Decrease in impairment allowance for receivables -3,037,943 -3,234,174 -2,523,776 -2,268,890
– Receivables write-off -4,363,319 -4,407,712 -2,163,338 -1,824,355
– Changes in Group 0 0 0 0
– Acquisition 6,176 -25,545 0 0
– Exchange rate difference 35,030 -116,526 0 0
Impairment allowance for receivables as at 31 December 36,386,940 39,353,272 17,126,536 19,206,413

IMPAIRMENT ALLOWANCE FOR OTHER SHORT-TERM RECEIVABLES

Impairment allowance for receivables as at 1 January 62,548,247 64,624,294 61,510,856 63,606,384
– Increase of impairment allowance for receivables 7,179,130 8,457,591 7,123,619 8,428,269
– Decrease in impairment allowance for receivables -5,986,348 -6,179,827 -6,095,000 -6,171,650

VALUE ADJUSTMENT OF OTHER RECEIVABLES

Impairment allowance for receivables as at 1 January 14,089,513 14,846,966 350,419 361,021
Increase of impairment allowance for receivables 293,938 527,886 48,390 84,788
Decrease in impairment allowance for receivables -2,517,850 -259,361 -35,643 -18,753
Receivables write-off -577,353 -916,168 -136,876 -76,637
Transfer on deferred income 0 0 0 0
Exchange rate difference 32,448 -110,807 0 0
Changes in Group 0 997 0 0
Merger 0 0 0 0
Transfer on disposal group held for sale 0 0 0 0
Impairment allowance for receivables as at 31 December 11,320,696 14,089,513 226,290 350,419

TOTAL VALUE ADJUSTMENT OF RECEIVABLES

As at 1 January 115,991,032 120,989,315 81,067,688 84,297,982
As at 31 December 107,958,776 115,991,032 76,401,538 81,067,689

in EUR

Triglav Group Zavarovalnica Triglav

31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Inventories 474,248 526,765 199,858 253,006
Deferred costs 3,940,050 5,009,827 1,313,402 3,087,241
Investments into computer software for the Group 0 401,553 0 401,553
Other assets 428,727 358,560 0 0
TOTAL 4,843,025 6,296,705 1,513,260 3,741,799

in EUR

Triglav Group Zavarovalnica Triglav

31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Cash in bank accounts 54,383,207 58,670,999 13,897,783 17,288,122
Call account 27,510,454 22,766,225 0 5,000,172
Cash on hand 427,969 462,440 15,208 15,928
TOTAL 82,321,630 81,899,664 13,912,991 22,304,222

in EUR

Triglav Group Zavarovalnica Triglav

31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Land and property of company Triglav upravljanje nekretninama d.o.o., Zagreb 49,514 146,884 0 0
Land and property of company Triglav Upravljanje nepremičnin d.o.o. 3,564,626 768,967 0 0
Land and property of company Triglav Osiguranje a.d., Banja Luka 197,904 0 0 0
TOTAL 3,812,044 915,851 0 0

The table below shows an analysis of changes in impairment adjustment separately for the Triglav Group and Zavarovalnica Triglav.

3.11 Other assets

3.12 Cash and cash equivalents

3.13 Non-current assets held for sale

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Notes to the statement of financial position


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3.14 Equity

As at 31 December 2021, the Company’s share capital amounted to EUR 73,701,392 (31 December 2020: EUR 73,701,392). It was divided into 22,735,148 ordinary registered no-par value shares. Each share represents the same stake and corresponding amount in share capital. The proportion of each no-par value share in the share capital is determined based on the number of no-par value shares issued. All the shares have been paid up in full.

The shares are entered in the KDD register under the ZVTG ticker symbol and are listed on the Ljubljana Stock Exchange Prime Market. Shareholders have the right to participate in the management of the company and the right to participate in profit.

As at 31 December 2021, there were 11,998 subscribers of shares in Zavarovalnica Triglav’s share register (31 December 2020: 12,982). The largest subscribers are presented in the table below.

Shareholders of Zavarovalnice Triglav

Subscriber Number of Shares

Share price

Distribution of accumulated profits of Zavarovalnica Triglav

Num of shares Share (%) Subscribers 2021
7,836,628 34.47 Zavod za pokojninsko in invalidsko zavarovanje Slovenije, Ljubljana
6,386,644 28.09 SDH d.d., Ljubljana
1,526,190 6.71 Erste Group Bank - PBZ Croatia Osiguranje OMF account – duciar y account, Austria
595,286 2.62 Unicredit Bank Austria – duciar y account, Austria
555,383 2.44 Citibank – duciar y account, Great Britain
232,764 1.02 Hrvatska poštanska banka – duciar y account, Croatia
161,940 0.71 Skandinaviska Enskilda Banken – duciar y account, Luxembourg
120,565 0.53 Clearstream Banking SA – duciar y account, Luxembourg
90,194 0.40 State Street Bank and Trust – duciar y account, USA
83,014 0.37 Forplan d.o.o., Ljubljana
5,146,540 22.64 Other shareholders (less than 1%)
TOTAL 100.00 22,735,148

in EUR

31 Dec. 2021 31 Dec. 2020
Quoted price of the share on the regulated securities market 36.80 30.00
Book value of equity per share 29.70 28.33

2021

2020

Net profit/ loss for the year 73,415,549 57,997,639
Net profit brought forward 50,974,423 60,543,475
Increase in retained income -29,592 -16,939
Increase of other reserves from profit based on the decision by the Management and Supervisory Boards -36,700,000 -28,900,000
ACCUMULATED PROFITS 87,660,380 89,624,175

Distribution of accumulated profits

To shareholders 38,649,752
Allocation to other reserves from profit 0
Transfer to the following year 50,974,423

Num of shares

Share (%)

Subscribers 2020

Num of shares Share (%) Subscribers 2020
7,836,628 34.47 Zavod za pokojninsko in invalidsko zavarovanje Slovenije, Ljubljana
6,386,644 28.09 SDH d.d., Ljubljana
1,526,190 6.71 Addiko Bank d.d., Pension fund 1 – duciar y account, Croatia
604,642 2.66 Unicredit Bank Austria – duciar y account, Austria
530,402 2.33 Citibank – duciar y account, Great Britain
232,644 1.02 Hrvatska poštanska banka – duciar y account, Croatia
186,201 0.82 East Capital – East Capital Balkans, Luxembourg
166,678 0.73 Pozavarovalnica Sava Re d.d., Ljubljana
84,399 0.37 The Bank of New York Mellon – duciar y account, USA
84,298 0.37 Forplan d.o.o., Ljubljana
5,096,422 22.43 Other shareholders (less than 1%)
TOTAL 100.00 22,735,148

Based on KDD data, the table lists the 10 largest shareholders or subscribers who are custodian banks with shares of their clients in duciar y accounts.

The General Meeting of Shareholders will decide on the distribution of accumulated profit for 2021 at the proposal of the Management Board and the Supervisory Board.

Reserves from profit

In addition to legal and treasury share reserves, reserves from profit also comprise other reserves from profit.

In accordance with the ZGD-1, the Management Board may allocate up to one half of the amount of the net profit remaining after the appropriation of the profit for the purposes required by law to create other reserves. In addition to prudent risk management, the creation of these reserves is based on, in particular, the anticipated company’s strategic needs for capital, taking into account capital sources. When preparing the Annual Report for 2021, the Management Board formed other reserves from profit in the amount of EUR 36,700,000.

Treasury shares reserves and treasury shares (as a deductible item)

The treasury shares include the shares of Zavarovalnica Triglav held by other Group companies whose financial statements are included in the Group’s consolidated financial statements. Triglav, Upravljanje nepremičnin d.o.o. held 24,312 shares of Zavarovalnica Triglav in the amount of EUR 364,680 as at 31 December 2021. The balance of treasury shares is unchanged compared to the preceding year.

In the consolidated financial statements, treasury shares are measured at cost and recognized as a deductible under equity. For these shares, treasury share reserves are created in the same amount from net profit brought forward.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Fair value reserves

Fair value reserves are changes in the fair value of available-for-sale financial assets and are reduced by deferred taxes. Changes in fair value reserves are specified in greater detail in the statement of comprehensive income in Section 1.3.

Translation differences

Translation differences arise from foreign exchange differences in consolidation procedures. In 2021, translation differences amounted to EUR 169,111 (2020: EUR 533,006). Translation differences mainly refer to the change in the exchange rate of Croatian kuna and Serbian dinar.

Notes to the statement of changes in equity

The following changes are shown in the Group’s statement of changes in equity for 2021:

  • Increase in capital for net profit of the year in the amount of EUR 112,965,693, of which EUR 203,879 is accounted for by non-controlling interest holders;
  • Reduction of capital for the payment of dividends in the amount of EUR 38,608,421;
  • Allocation of net profit from 2020 to net profit brought forward in the amount of EUR 44,131,954;
  • Allocation of net profit from 2021 to reserves from profit in the amount of EUR 37,321,969;
  • Increase in legal and statutory reserves from net profit brought forward in the amount of EUR 205,295;

• reclassification from statutory reserves to other reserves from profit in the amount of EUR 652,926;

• the effect of repurchases of shares of subsidiaries from non-controlling interest holders, which reduced the value of non-controlling interest holders’ capital by EUR 97,315, while the positive effect of repurchases in the amount of EUR 12,640 is disclosed as an increase in the Group’s share premium;

• reduction of fair value reserves and net profit brought forward in the total amount of EUR 11,437,675, of which EUR 134,292 reduces the capital of non-controlling interest holders. The decrease relates to the re-measurement of the fair value of financial investments and the recalculation of actuarial gains and losses related to employee benefits.

The following changes are shown in the Company’s statement of changes in equity for 2021:

• increase in capital for net profit of the year in the amount of EUR 73,415,549;

• reduction of capital for the payment of dividends in the amount of EUR 38,649,752 based on a General Meeting of Shareholders’ resolution;

• allocation of net profit from 2020 to net profit brought forward in the amount of EUR 29,097,639;

• allocation of net profit from 2021 to reserves from profit in the amount of EUR 36,700,000 based on a General Meeting of Shareholders’ resolution;

in EUR Triglav Group Zavarovalnica Triglav
31 Dec. 2021 49,471,831 49,471,831
31 Dec. 2020 49,423,693 49,423,693
Fair value 53,749,521 53,749,521
31 Dec. 2020 51,792,521 51,792,521

3.15 Subordinated liabilities

The amount does not include translation differences relating to non-controlling interests.

The ZAVARO 4 3/8 10/22/49 bond was issued on 24 April 2019 in the amount of EUR 50 million (500 denominations of EUR 100,000). The final maturity date of said bond is 22 October 2049 and the first call date is 22 October 2029. Until the first call, interest is paid annually at the fixed interest rate of 4.375%. Thereafter, the interest rate is variable, i.e. 3-month Euribor + 4.845%, and interest is paid quarterly. The bond is valued at amortised cost in the financial statements. The bond was listed on the Luxembourg Stock Exchange on 30 April 2019 (ISIN code XS1980276858). The bond is subordinated (Tier 2) and issued in line with the Solvency II regulations.

Issued bonds are disclosed at amortised cost. When calculating the fair value, the price according to the valuation model is taken into account, as there are very few transactions on the Ljubljana Stock Exchange. As at 31 December 2021, the price of ZAVARO 4 3/8 10/22/49 was 106.660% (31 December 2020: 102.746).

In the event of the Company’s bankruptcy or liquidation, liabilities from the above-mentioned bond issues are subordinated to net debt instruments and are paid only when all non-subordinated liabilities to ordinary creditors have been paid. The holders of bonds do not have the right to early redemption before the maturity date set by the amortisation schedule. Bonds are not convertible to equity or any other liability.

3.16 Insurance technical provisions and insurance technical provisions for unit-linked life insurance contracts

The calculation of insurance technical provisions is based on actuarial methods, with the influence of selected estimates and assumptions, especially in the calculation of life insurance liabilities, being very large. The estimates and assumptions used in the calculation of insurance technical provisions for life insurance are described below.

The valuation of life and annuity insurance liabilities was carried out by using the modified prospective net premium method, taking into account acquisition costs, including all contractual obligations and

• reduction of fair value reserves and net profit brought forward in the total amount of EUR 3,547,037 related to the re-measurement of the fair value of financial investments and the recalculation of actuarial gains and losses related to employee benefits.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

bonuses. The insurance technical parameters used by the method are either the same as those used for calculating insurance premium or adjusted so as to reflect subsequently changed circumstances which increase the value of liabilities. This is particularly the case for annuity insurance where in the calculation of liabilities the insurance company takes into account own, more conservative mortality tables and a carefully set (lower) interest rate. Slovenian annuity mortality tables SIA65 from 2010 and the interest rate of 2.4% were used for contracts with a guaranteed interest rate of 2.5% or more. The guaranteed technical interest rate used for valuation ranged between 0% and 5.0%.

The calculation took into account acquisition costs below 3.5% of the sum insured under life insurance policies. The mathematical provisions for voluntary pension insurance were built up over the accumulation period using the retrospective method. In calculating the provisions, this method takes into account all premiums paid up to the valuation date, entry fees, sums paid out, bonuses from the guaranteed interest rate and bonuses credited to personal accounts from profit participation. The mathematical provisions for voluntary pension insurance during the pension annuity payout period were created using the prospective net method. The insurance technical parameters taken into account in the calculation are either the same as those set at the time of underwriting the policy or adjusted to the circumstances expected during pension payout, if these circumstances are worse than those taken into account in premium calculation. The interest rate used in the valuation of liabilities during premium payments ranged from 0.75% to 2.45%. An interest rate in the range of 0.5 – 2.4% and the Slovenian annuity mortality table SIA65 from 2010 were used in the valuation of liabilities for the pension annuity payout period.

The mathematical provisions for voluntary pension insurance were built up over the accumulation period using the retrospective method; during the pension annuity payout period, provisions are set aside based on the present value of estimated future liabilities (the prospective net method). The insurance technical parameters taken into account in the calculation either match the parameters set at the time of underwriting the policy or are adjusted for those subsequently changed circumstances that increase the amount of liabilities, particularly in the valuation of liabilities during the pension payout period. Slovenian annuity mortality tables SIA65 from 2010 were used in the valuation of liabilities. An interest rate in the range of 0.5 – 2.4% was used in the valuation of liabilities for the pension annuity payout period.

in EUR

Triglav Group Zavarovalnica Triglav

NON-LIFE INSURANCE

31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
GROSS UNEARNED PREMIUM PROVISIONS 366,127,294 340,941,945 245,629,454 234,785,484
GROSS CLAIMS PROVISIONS 655,329,262 609,302,604 425,072,536 410,567,439
Gross claims provisions for IBNR and IBNER 263,481,464 284,671,957 165,583,089 192,205,172
Gross provisions for incurred and reported claims 355,693,497 295,382,960 228,650,138 194,301,647
Gross claims provisions for co-insurance 646,211 655,874 646,211 655,874
Expected subrogation -6,391,970 -6,796,269 -6,391,970 -6,796,269
Provisions for claim handling costs 41,900,059 35,388,083 36,585,068 30,201,015
GROSS PROVISIONS FOR BONUSES AND DISCOUNTS 24,165,736 24,882,389 23,724,069 23,837,107
OTHER GROSS INSURANCE TECHNICAL PROVISIONS 4,938,070 5,412,958 1,906,281 2,067,543
TOTAL NON-LIFE INSURANCE TECHNICAL PROVISIONS 1,050,560,362 980,539,896 696,332,340 671,257,573

LIFE INSURANCE

31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
GROSS UNEARNED PREMIUM PROVISIONS 454,613 457,883 388,396 405,332
GROSS MATHEMATICAL PROVISIONS 1,432,613,660 1,457,023,963 1,008,319,155 1,041,557,084
Gross mathematical provisions covering life insurance 810,444,012 843,031,557 723,013,422 765,330,996
Gross mathematical provisions covering SVPI 545,627,331 547,404,191 208,763,416 209,637,873
Gross mathematical provisions covering SVPI during the annuity payout period 76,542,317 66,588,215 76,542,317 66,588,215
GROSS CLAIMS PROVISIONS 23,114,787 21,380,025 21,494,719 19,692,182
Gross claims provisions for IBNR and IBNER 19,431,913 17,325,134 18,542,390 16,280,801
Gross provisions for incurred and reported claims 3,382,190 3,780,134 2,684,866 3,175,954
Gross claims provisions for co-insurance 0 0 0 0
Expected subrogation 0 0 0 0
Provisions for claim handling costs 300,683 274,757 267,463 235,427
GROSS PROVISIONS FOR BONUSES AND DISCOUNTS 0 14,516 0 0
OTHER INSURANCE TECHNICAL PROVISIONS 16,230,260 20,323,718 13,838,576 17,403,211
TOTAL LIFE INSURANCE TECHNICAL PROVISIONS 1,472,413,320 1,499,200,105 1,044,040,846 1,079,057,809

HEALTH INSURANCE

31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
GROSS UNEARNED PREMIUM PROVISIONS 3,461,818 3,361,099 0 0
GROSS CLAIMS PROVISIONS 16,054,262 14,648,539 0 0
Gross claims provisions for IBNR and IBNER 14,062,216 13,461,809 0 0
Gross provisions for incurred and reported claims 1,735,686 792,999 0 0
Gross claims provisions for co-insurance 42,281 39,453 0 0
Expected subrogation 0 0 0 0
Provisions for claim handling costs 214,079 354,277 0 0
GROSS PROVISIONS FOR BONUSES AND DISCOUNTS 3,298,449 3,298,449 0 0
OTHER INSURANCE TECHNICAL PROVISIONS 30,580,173 22,181,056 0 0
TOTAL HEALTH INSURANCE TECHNICAL PROVISIONS 53,394,702 43,489,143 0 0

TOTAL INSURANCE TECHNICAL PROVISIONS

2,576,368,384 2,523,229,144 1,740,373,186 1,750,315,383

GROSS MATHEMATICAL PROVISIONS FOR UNIT-LINKED LIFE INSURANCE

622,303,398 509,984,710 540,135,052 448,726,097

The gross insurance technical provisions that refer to gross mathematical provisions for unit-linked life insurance are disclosed separately in the financial statements. Other insurance technical provisions for non-life insurance include provisions for cancellations and provisions for unexpired risks, while other insurance technical provisions for life insurance include additional provisions for credit risks.

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Notes to the statement of financial position


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Gross and net claims provisions

in EUR Triglav Group Zavarovalnica Triglav
NON-LIFE INSURANCE 31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Gross provisions for incurred and unreported claims 246,006,802 263,661,814 156,055,411 180,600,843
Gross claims provisions 263,481,465 284,671,957 165,583,089 192,205,172
Reinsurers' share -17,474,662 -21,010,143 -9,527,678 -11,604,329
Gross provisions for incurred and reported claims 256,859,736 232,983,504 143,364,210 135,260,905
Gross claims provisions 355,693,497 295,382,960 228,650,138 194,301,647
Reinsurers' and co-insurers' share -98,833,761 -62,399,456 -85,285,928 -59,040,742
Gross claims provisions for co-insurance 646,211 661,523 646,211 655,874
Gross claims provisions 646,211 655,874 646,211 655,874
Reinsurers' share 0 5,649 0 0
Expected subrogation -5,983,401 -6,386,603 -5,983,401 -6,386,603
Gross claims provisions -6,391,970 -6,796,269 -6,391,970 -6,796,269
Reinsurers' share 408,569 409,666 408,569 409,666
Provisions for claim handling costs 41,900,059 35,388,083 36,585,068 30,201,015
Gross claims provisions 41,900,059 35,388,083 36,585,068 30,201,015
Reinsurers' share 0 0 0 0

TOTAL LIFE INSURANCE GROSS CLAIMS PROVISIONS

31 Dec . 2021 31 Dec . 2020 31 Dec . 2021 31 Dec . 2020
TOTAL GROSS CLAIMS PROVISIONS 539,429,407 526,308,321 330,667,499 340,332,034
TOTAL GROSS CLAIMS PROVISIONS 655,329,262 609,302,605 425,072,536 410,567,439
TOTAL REINSURERS' SHARE -115,899,852 -82,994,284 -94,405,037 -70,235,406

Triglav Group Zavarovalnica Triglav

LIFE INSURANCE

31 Dec . 2021 31 Dec . 2020 31 Dec . 2021 31 Dec . 2020
Gross provisions for incurred and unreported claims 19,431,913 17,325,134 18,542,390 16,280,801
Gross claims provisions 19,431,913 17,325,134 18,542,390 16,280,801
Reinsurers' share 0 0 0 0
Gross provisions for incurred and reported claims 3,226,361 3,665,848 2,594,034 3,135,324
Gross claims provisions 3,382,190 3,780,134 2,684,866 3,175,954
Reinsurers' share -155,829 -114,286 -90,832 -40,630
Gross claims provisions for co-insurance 0 0 0 0
Gross claims provisions 0 0 0 0
Reinsurers' share 0 0 0 0
Expected subrogation 0 0 0 0
Gross claims provisions 0 0 0 0
Reinsurers' share 0 0 0 0
Provisions for claim handling costs 300,683 274,757 267,463 235,427
Gross claims provisions 300,683 274,757 267,463 235,427
Reinsurers' share 0 0 0 0

TOTAL LIFE INSURANCE GROSS CLAIMS PROVISIONS

31 Dec . 2021 31 Dec . 2020 31 Dec . 2021 31 Dec . 2020
TOTAL LIFE INSURANCE GROSS CLAIMS PROVISIONS 22,958,957 21,265,739 21,403,887 19,651,552
TOTAL GROSS CLAIMS PROVISIONS 23,114,787 21,380,025 21,494,719 19,692,182
TOTAL REINSURERS' SHARE -155,829 -114,286 -90,832 -40,630

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Notes to the statement of financial position


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR

HEALTH INSURANCE 31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Gross provisions for incurred and unreported claims 14,062,216 13,461,809 0 0
Gross claims provisions 14,062,216 13,461,809 0 0
Reinsurers' share 0 0 0 0
Gross provisions for incurred and reported claims 1,735,686 792,999 0 0
Gross claims provisions 1,735,686 792,999 0 0
Reinsurers' and co-insurers' share 0 0 0 0
Gross claims provisions for co-insurance 42,281 39,453 0 0
Gross claims provisions 42,281 39,453 0 0
Reinsurers' share 0 0 0 0
Expected subrogation 0 0 0 0
Gross claims provisions 0 0 0 0
Reinsurers' share 0 0 0 0
Provisions for claim handling costs 214,079 354,277 0 0
Gross claims provisions 214,079 354,277 0 0
Reinsurers' share 0 0 0 0
TOTAL HEALTH INSURANCE GROSS CLAIMS PROVISIONS 16,054,262 14,648,538 0 0

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Notes to the statement of financial position

278

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Analysis of changes in gross insurance technical provisions for Triglav Group

in EUR

TOTAL GROSS CLAIMS PROVISIONS 16,054,262 14,648,538 0 0
TOTAL REINSURERS' SHARE 0 0 0 0

NON-LIFE INSURANCE

Gross unearned premium Gross mathematical provisions Gross claims provisions Gross provisions for

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Accounting Report

Notes to the statement of financial position

bonuses and discounts

Other gross insurance technical provisions Unit-linked insurance-technical provisions Total gross insurance technical provisions
1 January 2020 328,736,413 0 580,098,532 19,683,771 5,581,324 0 934,100,040
Increase 250,410,276 0 249,101,434 14,824,162 3,617,805 0 517,953,677
Use -237,769,242 0 -219,450,758 -9,619,135 -3,779,951 0 -470,619,086
Exchange rate difference -435,502 0 -446,604 -6,409 -6,220 0 -894,735
31 December 2020 340,941,945 0 609,302,604 24,882,389 5,412,958 0 980,539,896
Increase 265,980,915 0 230,589,155 17,212,543 3,053,771 0 516,836,384
Use -240,971,129 0 -184,792,860 -17,932,464 -3,531,416 0 -447,227,869
Exchange rate difference 175,563 0 230,363 3,268 2,757 0 411,951
31 December 2021 366,127,294 0 655,329,262 24,165,736 4,938,070 0 1,050,560,362

in EUR

LIFE INSURANCE

Gross unearned premium Gross mathematical provisions Gross claims provisions Gross provisions for bonuses and discounts Other gross insurance technical provisions Unit-linked insurance-technical provisions Total gross insurance technical provisions
1 January 2020 443,779 1,404,439,748 20,761,018 0 12,592,965 484,942,834 1,923,180,344
Increase 418,115 158,642,026 16,162,580 14,516 8,490,809 79,624,216 263,352,262
Use -403,792 -105,366,492 -15,538,313 0 -759,914 -54,271,523 -176,340,034
Transfer between funds 0 -7,040 0 0 0 7,040 0
Exchange rate difference -219 -684,279 -5,260 0 -142 -317,857 -1,007,757
31 December 2020 457,883 1,457,023,963 21,380,025 14,516 20,323,718 509,984,710 2,009,184,815
Increase 408,591 107,993,661 16,372,852 0 618,036 170,753,420 296,146,560
Use -411,930 -132,628,576 -14,639,940 -14,516 -4,711,573 -58,543,880 -210,950,415
Transfer between funds 0 0 0 0 0 0 0
Exchange rate difference 69 224,612 1,850 0 79 109,148 335,758
31 December 2021 454,613 1,432,613,660 23,114,787 0 16,230,260 622,303,398 2,094,716,718

HEALTH INSURANCE

Gross unearned premium Gross mathematical provisions Gross claims provisions Gross provisions for bonuses and discounts Other gross insurance technical provisions Unit-linked insurance-technical provisions Total gross insurance technical provisions
1 January 2020 3,330,743 0 14,539,194 0 3,719,849 0 21,589,786
Increase 3,466,830 0 14,230,810 3,298,449 18,816,328 0 39,812,417
Use -3,436,474 0 -14,121,465 0 -355,121 0 -17,913,060
Exchange rate difference 0 0 0 0 0 0 0
31 December 2020 3,361,099 0 14,648,539 3,298,449 22,181,056 0 43,489,143
Increase 3,461,818 0 15,595,425 0 8,605,950 0 27,663,193
Use -3,361,099 0 -14,189,702 0 -206,833 0 -17,757,634
Exchange rate difference 0 0 0 0 0 0 0
31 December 2021 3,461,818 0 16,054,262 3,298,449 30,580,173 0 53,394,702

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Analysis of changes in gross insurance technical provisions for Zavarovalnica Triglav in EUR

NON-LIFE INSURANCE Gross unearned premium Gross claims provisions Gross provisions for bonuses and discounts Other gross insurance technical provisions Unit-linked insurance technical provisions Total gross insurance technical provisions
1 January 2020 232,398,752 408,984,759 19,065,148 2,466,997 0 662,915,656
Increase 189,698,292 150,796,816 14,193,523 2,067,543 0 356,756,174
Use -187,311,560 -149,214,136 -9,421,564 -2,466,997 0 -348,414,257
31 December 2020 234,785,484 410,567,439 23,837,107 2,067,543 0 671,257,573
Increase 203,868,546 178,339,458 17,071,676 1,906,281 0 401,185,961
Use -193,024,576 -163,834,361 -17,184,714 -2,067,543 0 -376,111,194
31 December 2021 245,629,454 425,072,536 23,724,069 1,906,281 0 696,332,340

LIFE INSURANCE

Gross unearned premium Gross mathematical provisions Gross provisions for bonuses and discounts Other gross insurance technical provisions Unit-linked insurance technical provisions Total gross insurance technical provisions
1 January 2020 392,304 1,020,231,686 19,336,004 10,545,871 435,592,711 1,486,098,576
Increase 405,332 100,648,322 12,566,405 6,936,986 61,613,890 182,170,935
Use -392,304 -79,322,924 -12,210,227 -79,646 -48,480,504 -140,485,605
Transfer between funds 0 0 0 0 0 0
31 December 2020 405,332 1,041,557,084 19,692,182 17,403,211 448,726,097 1,527,783,906
Increase 388,396 58,496,458 11,907,104 0 141,789,936 212,581,894
Use -405,332 -91,734,387 -10,104,567 -3,564,635 -50,380,981 -156,189,902
Transfer between funds 0 0 0 0 0 0
31 December 2021 388,396 1,008,319,155 21,494,719 13,838,576 540,135,052 1,584,175,898

Analysis of the decrease in gross mathematical provisions in EUR

Triglav Group Zavarovalnica Triglav 2021 2020
Surrenders 34,745,374 41,713,979 13,582,683 28,097,610
Endowments 67,344,272 53,130,433 63,191,276 48,648,353
Deaths 3,532,657 3,191,863 2,638,500 2,477,250
Other 27,006,273 7,330,215 12,321,928 99,711
TOTAL 132,628,576 105,366,490 91,734,387 79,322,924

Other releases refer to the payment of annuities, releases upon cancellation of insurance and releases of additional valuation provisions upon termination of insurance.

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Notes to the statement of financial position


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Analysis of changes in loss events for non-life insurance for Triglav Group

Year of occurrence

Before 2012 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 TOTAL
Cumulative loss assessment – at the end of year of occurrence 537,773,397 540,980,548 523,335,884 494,721,974 497,610,909 523,078,938 559,765,704 589,478,961 699,754,015 651,454,343
– 1 year after year of occurrence 539,573,012 447,917,990 481,304,284 477,337,992 463,199,516 513,384,536 551,464,785 615,659,287 567,980,725
– 2 years after year of occurrence 500,921,267 463,342,293 466,027,510 463,910,257 456,287,534 505,363,769 551,950,951 570,039,619
– 3 years after year of occurrence 496,641,454 439,583,068 458,436,319 460,400,102 450,345,614 501,998,857 556,923,802
– 4 years after year of occurrence 487,381,079 433,339,855 453,418,013 453,483,042 449,036,330 512,189,291
– 5 years after year of occurrence 481,306,074 431,734,293 449,934,658 452,435,034 459,081,971
– 6 years after year of occurrence 476,606,548 427,365,044 449,715,329 463,207,693
– 7 years after year of occurrence 473,185,651 425,783,667 456,124,574
– 8 years after year of occurrence 467,706,623 433,719,427
– 9 years after year of occurrence 468,598,228
– 10 years after year of occurrence 84,482,924
Cumulative loss assessment 468,598,228 433,719,427 456,124,574 463,207,693 459,081,971 512,189,291 556,923,802 570,039,619 567,980,725 651,454,343
Cumulative payments until balance sheet date 5,785,784 460,712,456 421,858,043 445,614,142 446,631,550 439,351,507 487,468,470 519,138,075 514,427,310 461,379,685 385,774,221

Claim provisions balance at the beginning of the period

18,200,013 7,740,060 4,615,911 5,968,288 7,435,960 12,820,497 20,287,859 42,110,812 129,307,841 346,517,811 595,005,052
Settled during the period 5,785,784 745,893 690,287 1,867,101 1,632,476 3,135,674 5,757,472 9,297,936 28,075,864 108,143,481 385,774,221 550,906,188
Claim provisions balance 78,697,140 7,885,772 11,861,384 10,510,431 16,576,143 19,730,465 24,720,821 37,785,727 55,612,309 106,601,041 265,680,122 635,661,355

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Risk Management Accounting Report

Notes to the statement of financial position

Analysis of changes in loss events for non-life insurance for Zavarovalnica Triglav in EUR

Year of occurrence Before 2012 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 TOTAL
Cumulative loss assessment – at the end of year of occurrence 357,523,991 317,835,549 320,473,605 288,017,455 287,798,336 303,002,462 300,175,993 306,625,399 297,229,772 319,180,313

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Notes to the statement of financial position

1 year after year of occurrence 304,864,538 266,546,400 276,286,823 244,620,306 248,557,097 279,993,010 278,632,613 281,008,780 263,456,383
2 years after year of occurrence 296,542,971 256,384,328 265,047,929 236,877,342 244,240,955 273,830,944 269,833,005 275,224,075
3 years after year of occurrence 289,326,478 249,972,030 260,339,640 233,832,537 238,886,264 270,644,347 266,837,916
4 years after year of occurrence 283,750,168 245,898,744 255,549,812 229,118,262 237,422,941 269,327,405
5 years after year of occurrence 279,036,814 243,246,940 251,874,520 230,089,064 235,266,092
6 years after year of occurrence 273,848,769 239,361,697 252,655,777 228,533,326
7 years after year of occurrence 271,275,009 238,448,945 247,509,999
8 years after year of occurrence 263,385,521 236,727,536
9 years after year of occurrence 262,219,177
10 years after year of occurrence 72,676,257
Cumulative loss assessment 262,219,177 236,727,536 247,509,999 228,533,326 235,266,092 269,327,405 266,837,916 275,224,075 263,456,383 319,180,313
Cumulative payments until balance sheet date 256,035,750 227,649,647 240,138,221 214,837,777 221,207,179 252,083,816 245,145,027 244,049,910 215,456,620
Claims provisions balance at the beginning of the period 84,637,874 7,848,214 11,077,127 14,021,740 16,430,171 18,301,704 22,104,252 28,917,386 49,865,011 133,959,215 387,162,693
Settled during the period 4,208,051 498,443 277,829 1,504,184 1,178,884 2,085,942 3,543,721 4,229,408 12,906,141 52,186,062 161,267,044 243,885,708
Claims provisions balance 68,468,206 6,183,427 9,077,889 7,371,777 13,695,549 14,058,913 17,243,589 21,692,890 31,174,165 47,999,764 157,913,269 394,879,438

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3.17 The liability adequacy test (LAT) for life insurance

The liability adequacy test for life insurance provisions was performed as at 31 December 2021 by the Group’s certified actuaries.

3.17.1 Test assumptions

Mortality, longevity and morbidity assumptions

Assumptions about mortality, longevity and morbidity rates are based on internal analyses of the company’s life insurance portfolio, the data of national statistical offices, the data of reinsurers and other sources.

Portfolio persistency

The model uses the probability of an early termination (lapse) of the insurance contract or discontinuation of premium payments determined based on the lapse analysis of life insurance contracts in past years. The Company continuously monitors the persistency of insurance policies by policy term and type of insurance, adjusting assumptions accordingly.

Expenses

The model takes into account policy handling/maintenance expenses, claim handling expenses and asset management expenses, as determined based on the cost analysis of an individual insurance company of the Group in previous years and business plans of insurance companies in the next strategy period. Estimated future expenses are increased annually in line with the expected inflation rate.

Increasing premium


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Notes to the statement of financial position

In the case of insurance policies of which monthly premium changes and is directly or indirectly dependent on wage growth, premium growth will be taken into account in the future in accordance with the expected wage growth rate.

Expected returns and discount interest rates

In calculating the present value, (risk-free) interest rate term structure (yield curve) is used, which is determined based on yields of the relevant local government debt securities (bonds) denominated in the currency of policy entitlements as at the valuation date, with the latter adjusted to take into account future surplus yields of held-to-maturity investments:

  • The yield curve of Slovenian government debt securities denominated in euros as at 31 December 2021 was used for Zavarovalnica Triglav. The ten-year benchmark is 1.02% for life, annuity and voluntary pension insurance, and 0.46% for all other insurance.
  • The yield curve of Slovenian government debt securities denominated in euros as at 31 December 2021 was used for Triglav, pokojninska družba d.d. The ten-year benchmark is 0.46%.
  • The yield curve of Slovenian government debt securities denominated in euros as at 31 December 2021 was used for Triglav Osiguranje d.d., Sarajevo. The ten-year benchmark is 0.46%.
  • The yield curve of Slovenian government debt securities denominated in euros as at 31 December 2021 was used for Lovćen životna osiguranja a.d., Podgorica. The ten-year benchmark is 0.46%.
  • The yield curve of Croatian government debt securities denominated in euros and with the payment of obligations in Croatian kuna as at 31 December 2021 was used for Triglav Osiguranje d.d., Zagreb. The ten-year benchmark is 1.05%.
  • The yield curves of Serbian government debt securities denominated in euros (the ten-year benchmark is 2.25%) and Serbian dinars (the ten-year benchmark is 4.19%) as at 31 December 2021 were used for Triglav Osiguranje a.d.o., Belgrade.
  • The yield curve of Macedonian government debt securities denominated in Macedonian denar as at 31 December 2020 was used for Triglav Osiguruvanje Život a.d., Skopje. The ten-year benchmark is 1.69%.

Profit participation

The determination of the profit participation rate is at the discretion of each insurance company of the Group and regulated by internal rules. The estimated future allocation of bonuses is in line with the expected performance, past profit allocation rates and the policyholders’ reasonable expectations.

In the model, profit as surplus over the technical interest rate of the policy is allocated to with-profits policies. The allocation is determined based on mathematical provisions as at the end of the financial year.

Annuity factor guarantee

In the calculation, the liability adequacy test takes into account the annuity factor guarantee for those insurance policies where future mortality projections indicate that, until the retirement of an individual policyholder, the condition from insurance terms and conditions regarding the increase in life expectancy that enables the change in the guaranteed annuity factors will not be fulfilled. The calculation additionally takes into account that 22–50% of supplemental voluntary pension insurance policyholders and 95% of voluntary pension insurance policyholders will choose to purchase pension annuity under guaranteed annuity factors, with the remaining policyholders taking advantage of other options for the payment of assets.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3.17.2 Test results

Based on the data available, the LAT results confirm the sufficient amount of provisions formed for most insurance companies in the Group, with the exception of Zavarovalnica Triglav’s guarantee funds backing supplemental voluntary pension insurance, disclosing a total deficit of EUR 12,257,283 as at 31 December 2021 (2020: EUR 15,348,574). Due to the decrease in the deficit compared to the preceding year, other insurance technical provisions were released in the amount of EUR 3,091,290.

3.17.3 Test sensitivity analysis

The valuation of liabilities mainly depends on insurance technical parameters such as mortality, lapse rate, operating expenses and the probability of policyholders deciding to opt for pension annuity and future increase in the life expectancy of the population. Parameters are sensitivity tested in order to assess the impact of changes to the above-mentioned variables on future liabilities, the level of provisions and net profit or loss for the year. These changes are potentially practicable changes in the above parameters, which could significantly impact the future performance of insurance companies. Individual sensitivity analyses take into account the change of a selected parameter with all the remaining variables unchanged, without accounting for the value of assets backing the liabilities.

The level of deficit using changed parameters Zavarovalnica Triglav
Increased probability of mortality by 10% 10,461,687
Decreased probability of mortality by 10% 16,967,713

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Increased lapse rate by 10% 12,257,283

Decreased lapse rate by 10% 12,257,283

Increased costs by 10% 12,967,935

Increased share of policyholders who will decide to buy a pension annuity by 10% 12,257,283

Zero increase in life expectancy of the population 12,257,283

For Triglav Osiguranje a.d.o., Beograd, Triglav Osiguranje d.d., Sarajevo, Lovćen životna osiguranja a.d., Podgorica, Triglav Osiguranje d.d., Zagreb, Triglav Osiguranje Život, a.d. Skopje and Triglav, pokojninska družba d.d., the LAT showed an adequate amount of provisions formed even in the event of changed parameters.

3.18 Liability adequacy test (LAT) for non-life insurance

The liability adequacy test for non-life insurance provisions was performed as at 31 December 2021 by the Group’s certified actuaries.

The LAT results for Zavarovalnica Triglav show that provisions for unearned premium together with provisions for unexpired risks are formed in an adequate amount. No additional provisions had to be made.

Based on the liability adequacy test for health insurance provisions, a deficit in the amount of EUR 21,951,153 was established as at 31 December 2021 (EUR 18,092,156 as at 31 December 2020). Therefore, provisions for unexpired risks in the amount of EUR 3,858,997 were additionally created in 2021. The provisions are intended for covering future healthcare service surcharges, which will be subsequently determined by the minister responsible for health.

In the context of testing the adequacy of provisions, the LAT for liabilities paid out as annuities was carried out. The following assumptions were taken into account in the calculation:

  • Mortality: The risk arises from the longevity assumption. Slovenian annuity mortality tables SIA65 from 2010, which are used for the valuation of life insurance products, are used both for the valuation of provisions and the LAT. Given that the beneficiaries are persons who have suffered injuries in the past, these tables are appropriate. Due to the small size of the sample, it is not possible to perform an appropriateness analysis of the tables to confirm statistically significant appropriateness.
  • Indexation: Annuity claims can be adjusted over time to changed circumstances, such as inflation, additional costs awarded by the court or resulting from other court decisions. Indexation is performed every year, which is duly taken into account when valuating liabilities from annuity claims.
  • Discount interest rate: Financial markets are currently experiencing low interest rates. The basic model for calculating the capitalised amounts for annuity claims takes into account a 0.50% discount interest rate.

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Notes to the statement of financial position


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3.19 Provisions for employee benefits

Triglav Group Zavarovalnica Triglav
in EUR 31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Provisions for unused leave 4,573,999 4,680,123 3,665,467 3,858,499
Provisions for retirement benefits 10,914,184 10,765,010 7,552,987 7,489,893
Provisions for jubilee payments 2,183,950 2,336,020 1,623,850 1,724,972
TOTAL 17,672,133 17,781,153 12,842,304 13,073,364

The following estimates and assumptions were taken into account in the calculation of provisions for pensions and retirement benefits:

  • The expected mortality based on crude mortality tables for the population of Slovenia from 2019 (Statistical Office of the Republic of Slovenia), taking into account a 20% lower mortality than given in those tables; in the companies outside of Slovenia, mortality tables from individual countries were taken into account.
  • The expected annual employee turnover depending on age which, on average, stands at 2.5% in Slovenia; in the companies outside Slovenia, the expected employee turnover in an individual country was taken into account.
  • The expected annual average wage growth in Slovenia was 2.9%; in the subsidiaries outside Slovenia, the expected average wage growth in an individual country was taken into account.

Analysis of the movement of employee benefits at the Triglav Group

Analysis of the movement of employee benefits at Zavarovalnica Triglav

in EUR

Provisions for unused leave Provisions for retirement benefits Provisions for jubilee payments TOTAL
As at 1 January 2020 4,281,300 9,540,429 2,051,316 15,873,046
Use of provisions in the year -3,926,696 -219,908 -215,504 -4,362,108
Release of provisions in the year -46,551 -9,623 -10,829 -67,003
Creation of provisions in the year 4,373,293 1,464,773 513,547 6,351,613
Exchange rate difference -1,223 -10,661 -2,510 -14,394
As at 31 December 2020 4,680,123 10,765,010 2,336,020 17,781,153
Use of provisions in the year -4,333,805 -347,319 -179,750 -4,860,874
Release of provisions in the year -34,756 -135,251 -73,559 -243,566
Creation of provisions in the year 4,262,209 627,828 100,499 4,990,536
Exchange rate difference 228 3,916 740 4,884
As at 31 December 2021 4,573,999 10,914,184 2,183,950 17,672,133

in EUR

Provisions for unused leave Provisions for retirement benefits Provisions for jubilee payments TOTAL
As at 1 January 2020 3,525,883 6,909,641 1,456,925 11,892,449
Use of provisions in the year -3,525,883 -118,256 -168,613 -3,812,752
Creation of provisions in the year 3,858,499 698,508 436,660 4,993,667
As at 31 December 2020 3,858,499 7,489,893 1,724,972 13,073,364
Use of provisions in the year -3,858,499 -176,487 -149,318 -4,184,304
Creation of provisions in the year 3,665,467 239,581 48,196 3,953,244
As at 31 December 2021 3,665,467 7,552,987 1,623,850 12,842,304

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Notes to the statement of financial position


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Provisions for retirement benefits and jubilee payments at the Triglav Group

Provisions for retirement benefits Provisions for jubilee payments TOTAL
As at 1 January 2020 9,540,429 2,051,316 11,591,745
Current service cost 1,022,694 143,549 1,166,243
Interest cost 31,504 360 31,864
Actuarial gains/losses due to:
- changes in demographic assumptions -453,169 18,269 -434,900
- changes in financial assumptions 693,708 180,029 873,737
- experience adjustments 424,211 127,903 552,114
Past service cost -25,385 -3,511 -28,896
Benefits paid during the year -423,849 2,023 -421,826

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Notes to the statement of financial position

Gains/losses up on payment -34,473 -181,409 -215,882
Liabilities recognised in business combinations 0 0 0
Exchange rate difference -10,660 -2,509 -13,169
As at 31 December 2020 10,765,010 2,336,020 13,101,030
Current service cost 583,976 112,839 696,815
Interest cost -2,112 -4,648 -6,760
Actuarial gains/losses due to:
- changes in demographic assumptions 82,936 26 82,962
- changes in financial assumptions -391,422 -17,322 -408,744
- experience adjustments 549,748 -70,007 479,741
Past service cost -36,553 1,329 -35,224
Benefits paid during the year -536,461 -179,210
Gains/losses up on payment -104,854 4,183 -100,671
Liabilities recognised in business combinations 0 0 0
Exchange rate difference 3,916 740 4,656
As at 31 December 2021 10,914,184 2,183,950 13,098,134

Parameter change

Parameter Parameter change 2021 2020
Interest rate shift in the discount curve by +0.25% -258,706 -290,008
shift in the discount curve by -0.25% 261,833 301,604
Wage growth change in annual wage growth by +0.5% 530,849 519,406
change in annual wage growth by -0.5% -478,481 -461,977
Mortality rate constant increase in mortality by +20% -97,169 -86,980
constant increase in mortality by -20% 99,322 88,662
Early employment termination shift in the expense curve by +20% -331,476 -299,031
shift in the expense curve by -20% 385,064 338,898

Sensitivity analysis of parameter changes at the Triglav Group

Sensitivity analysis of parameter changes at Zavaro valnica Triglav

Provisions for retirement benefits and jubilee payments at Zavaro valnica Triglav

Provisions for retirement benefits Provisions for jubilee payments TOTAL
As at 1 January 2020 6,909,641 1,456,925 8,366,566
Current service cost 395,878 112,350 508,228
Interest expenses 19,553 269 19,822
Actuarial gains/losses due to:
- change in demographic assumptions -415,875 18,269 -397,606
- change in financial assumptions 596,820 142,612 739,432
- experience adjustments 479,754 127,041 606,795
Profit/loss up on payment -118,256 -168,613 -286,869
Termination payments during the year -377,622 36,119 -341,503
As at 31 December 2020 7,489,893 1,724,972 9,214,865
Current service cost 444,288 140,920 585,208
Interest expenses -11,952 -4,690 -16,642
Actuarial gains/losses due to:
- change in demographic assumptions 0 0 0
- change in financial assumptions -358,878 -21,065 -379,943
- experience adjustments 564,548 -71,018 493,530
Profit/loss up on payment -148,442 -149,318 -297,760
Termination payments during the year -426,470 4,049 -422,421
As at 31 December 2021 7,552,987 1,623,850 9,176,837

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3.20 Other provisions

Triglav Group Zavarovalnica Triglav
As at 1 January 2020 2,750,400 732,811
Increase (creation) 588,515 37,146
Decrease (draw down) -529,293 0
Exchange rate difference -521 0
As at 31 December 2020 2,809,101 769,957
Increase (creation) 831,897 281,336
Decrease (draw down) -660,262 -226,313
Release -468,556 -466,000
Exchange rate difference 356 0
As at 31 December 2021 2,512,536 358,980

DEFERRED TAX ASSETS

Triglav Group Zavarovalnica Triglav
As at 1 January 2020 13,142,556 11,661,540
Increase 2,808,670 2,550,528
Decrease -1,330,482 -1,995,317

DEFERRED TAX LIABILITIES

As at 31 December 2020 13,940,270 12,216,751
– increase 2,392,637 2,011,611
– decrease -2,985,372 -2,356,611
As at 31 December 2021 13,347,535 11,871,751

DEFERRED TAX ASSETS AND LIABILITIES

As at 1 January 2020 23,197,166 17,368,219
– increase 5,252,643 4,379,694
– decrease -68,140 0
As at 31 December 2020 27,701,195 21,747,913
– increase 4,367,913 4,302,528
– decrease -10,271,963 -9,965,958
As at 31 December 2021 21,797,145 16,084,484

Over 90% of other provisions have a maturity of more than 12 months. As part of other provisions, provisions were created for Triglav Skladi’s savings plans in the amount of EUR 758 thousand. The remaining provisions relate to provisions for legal disputes, provisions for property, plant and equipment acquired free of charge and provisions for received government grants.

Presented below is the movement of deferred tax assets and liabilities in non-offset amounts. Deferred tax assets are recognised for deductible temporary differences arising mainly from impairment of receivables (for the Group: EUR 7,943,378, for Zavarovalnica Triglav: EUR 7,447,491), financial investments (for the Group: EUR 3,708,803, for Zavarovalnica Triglav: EUR 3,083,805) and real property (for the Group: EUR 330,596, for Zavarovalnica Triglav: EUR 302,941) and provisions for retirement benefits and jubilee payments (for the Group: EUR 1,314,082, for Zavarovalnica Triglav: EUR 1,037,513). Deferred tax assets are not recognised from impairments of investments in subsidiaries and associates disclosed in the separate financial statements. Deferred tax liabilities are mostly recognised due to the valuation of available-for-sale financial assets (for the Group: EUR 20,669,864, for Zavarovalnica Triglav: EUR 16,084,484).

The offset balance of deferred tax assets and liabilities at the level of individual Group members is presented by tax jurisdiction and the offset amount of deferred tax at the level of individual jurisdiction.

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Notes to the statement of financial position


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Tax jurisdiction Deferred tax assets Deferred tax liabilities Total deferred tax Deferred tax assets Deferred tax liabilities Total deferred tax
Slovenia 13,123,103 -20,325,169 -7,202,066 13,596,201 -26,018,022 -12,421,821
Croatia 66,533 -703,696 -637,163 272,316 -954,010 -681,694
Montenegro 120,850 -505,058 -384,208 36,143 -472,865 -436,722
Bosnia and Herzegovina 10,789 -115,492 -104,703 4,314 -154,360 -150,046
North Macedonia 0 -147,730 -147,730 5,061 -101,938 -96,877
Serbia 26,260 0 26,260 26,235 0 26,235
TOTAL DEFERRED TAX 13,347,535 -21,797,145 -8,449,610 13,940,270 -27,701,195 -13,760,926

3.22 Other financial liabilities

Triglav Group Zavarovalnica Triglav 31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Loans from banks 414,897 634,748 0 0
Financial liabilities for acquired securities 5,170 0 5,170 0
Liabilities for dividends 656,594 657,300 656,594 657,300

Other financial liabilities

31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Other financial liabilities 2,008,986 1,603,786 1,028,822 976,596
TOTAL 3,085,647 2,895,834 1,690,586 1,633,896

MATURITY ANALYSIS

31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
1 year 3,466,114 3,195,958 1,167,179 1,079,119
2 years 2,525,541 2,981,134 949,773 957,266
3 years 1,971,159 1,979,579 785,757 789,063
4 years 1,680,346 835,021 702,087 234,303
5 years 1,179,380 550,713 494,262 121,445
More than 5 years 391,868 529,028 544,785 494,608
Foreign exchange differences 60,399 -45,901 0 0
TOTAL 11,274,806 10,025,532 4,643,844 3,675,805

Other financial liabilities of the Company are liabilities from the squeeze-out of the Company’s minority shareholders. At Group level, other financial liabilities include liabilities of the reinsurance company for retained deposits of cedants.

3.23 Lease liabilities

To calculate the net present value of future leases, discount rates were used that were determined at the level of the interest rate for risk-free government bonds, increased by the credit spread of an individual Group member.

The table below shows the analysis of maturity of lease liabilities.

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Notes to the statement of financial position


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

3.24 Operating liabilities

3.25 Other liabilities

Triglav Group Zavarovalnica Triglav
in EUR 31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
DIRECT INSURANCE LIABILITIES 19,450,557 16,801,856 10,182,945 10,636,904
Liabilities to policyholders 11,823,747 10,521,036 7,927,509 7,814,702
Liabilities to insurance brokers 1,289,593 966,894 1,142,535 808,446
Other liabilities from direct insurance operations 6,337,217 5,313,926 688,893 1,637,753
Liabilities from direct insurance operations to Group companies 0 0 424,008 376,003
LIABILITIES FROM CO-INSURANCE AND REINSURANCE OPERATIONS 41,241,465 48,940,738 24,678,609 19,824,185
Liabilities for re/co-insurance premiums 33,219,399 25,562,611 18,510,739 14,598,383
Liabilities for co-insurers’ share of claims 7,866,165 9,098,912 6,167,870 5,225,802
Other re/co-insurance liabilities 155,901 14,279,215 0 0
CURRENT TAX LIABILITIES 2,649,636 4,570,444 0 3,516,683
TOTAL LIABILITIES FROM INSURANCE OPERATIONS 63,341,658 70,313,038 34,861,554 33,977,772

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Notes to the statement of financial position

31 Dec . 2021 31 Dec . 2020 31 Dec . 2021 31 Dec . 2020
Short-term liabilities to employees 29,754,061 26,040,947 25,270,631 22,227,413
Trade payables 17,435,217 5,249,560 13,450,724 5,249,560
Other short-term liabilities from insurance operations 9,632,019 8,431,655 6,244,071 5,758,140
Other short-term liabilities 6,869,471 13,029,703 3,801,755 2,673,459
Other long-term liabilities 1,414,672 1,370,189 0 0
Accrued interest on issued bonds 419,521 419,521 419,521 419,521
Short-term deferred income from charged interest on arrears 3,319,240 1,759,420 3,319,240 1,759,420
Other accruals 17,115,118 11,986,410 2,626,151 2,300,352
TOTAL 85,959,319 68,287,405 55,132,093 40,387,864

All operating liabilities are short-term and fall due within 12 months.

Other short-term liabilities include short-term liabilities for contributions, taxes and other charges in the amount of EUR 1,307,551 (31 December 2020: EUR 1,292,323) and short-term liabilities for advances received in the amount of EUR 1,700,798 (31 December 2020: EUR 674,281).

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

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Notes to the income statement

4. Notes to the income statement

4.1 Premium income

in EUR Triglav Group Zavarovalnica Triglav
2021 2020 2021 2020
NON-LIFE INSURANCE Gross written premium 732,320,025 663,653,947 518,612,566 473,082,070
Assumed re-insurance written premium 165,013,147 139,910,457 86,288,445 70,736,329
Assumed co-insurance written premium 7,166,838 3,679,918 1,108,482 968,779
Ceded co-insurance written premium -6,708,680 -4,522,997 -2,556,301 -2,307,095

Overview of premium income by insurance class for Triglav Group

2021 2020 2019 2018
Reinsurance written premium -208,661,006 -152,074,485 -184,588,305 -134,829,732
Changes in gross provisions for unearned premiums -27,574,814 -11,498,329 -13,596,976 -1,719,996
Changes in reinsurers’ share of unearned premiums 15,524,038 4,631,041 5,954,593 4,279,137
Net premium income on non-life insurance 677,079,548 643,779,552 411,222,504 410,209,492
LIFE INSURANCE
Gross written premium 250,137,276 230,808,276 188,340,610 174,468,691
Assumed co-insurance written premium 23,669 9,377 0 0
Ceded co-insurance written premiums -972,642 -1,013,843 -73,329 -59,343
Reinsurance written premium -4,607,547 -2,411,024 -751,814 -738,036
Changes in gross provisions for unearned premiums 3,353 -14,316 16,936 -13,028
Changes in reinsurers’ share of unearned premiums 326 175 93 69
Net premium income on life insurance 244,584,435 227,378,645 187,532,496 173,658,354
HEALTH INSURANCE
Gross written premium 198,314,595 195,713,390 0 0
Changes in gross provisions for unearned premiums -132,527 -116,761 0 0
Net premium income on health insurance 198,182,068 195,596,628 0 0
TOTAL NET PREMIUM INCOME 1,119,846,051 1,066,754,825 598,755,000 583,867,846

290

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Notes to the income statement

in EUR

2021

Type of Insurance Gross written premium Co-insurers’ share in gross written premium Ceded co-insurance written premium Reinsurance written premium Own share
NON-LIFE INSURANCE 1,095,647,767 7,166,838 -6,708,680 -208,661,006 887,444,919
Accident insurance 39,130,478 212,297 -324,080 -1,145,210 37,873,485
Health insurance 206,710,349 856,987 -254,644 -770,136 206,542,556
Land motor vehicle insurance 157,378,102 46,559 -187,585 -14,622,091 142,614,985
Railway insurance 4,910,990 10,201 -126,174 -1,988,898 2,806,119
Aircraft insurance 7,284,977 0 0 -3,780,515 3,504,462
Marine Insurance 18,209,242 140,003 0 -2,865,578 15,483,667
Cargo insurance 11,404,091 0 -588,173 -2,087,197 8,728,721
Fire and natural forces insurance 114,457,118 1,555,417 -1,359,902 -42,807,649 71,844,984
Other damage to property insurance 229,947,365 3,980,633 -2,293,835 -79,227,479 152,406,684
Motor TPL insurance 180,798,516 12,403 0 -20,907,171 159,903,748
Aircraft liability insurance 3,362,804 0 0 -2,027,875 1,334,929
Marine liability insurance 2,436,261 0 -16,000 -306,603 2,113,658
General liability insurance 55,358,707 172,119 -1,400,139 -16,601,666 37,529,021
Credit insurance 30,674,964 0 0 -10,207,909 20,467,055
Suretyship insurance 6,510,031 129,370 -101,292 -3,578,313 2,959,796
Miscellaneous financial loss insurance 6,731,191 50,849 -8,618 -4,881,327 1,892,095
Legal expenses insurance 615,445 0 -48,238 -73,152 494,055
Travel assistance insurance 19,727,136 0 0 -782,237 18,944,899
Type of Insurance Gross written premium Co-insurers’ share in gross written premium Ceded co-insurance written premium Reinsurance written premium Own share
LIFE INSURANCE 250,137,276 23,669 -972,642 -4,607,547 244,580,756
Life insurance 111,908,734 23,669 -972,642 -4,606,600 106,353,161
Wedding insurance or birth insurance 0 0 0 0 0
Unit-linked life insurance 117,592,407 0 0 0 117,592,407
Tontines 0 0 0 0 0
Capital redemption insurance 20,316,064 0 0 0 20,316,064
Loss of income due to illness 320,071 0 0 -947 319,124

T O TA L

1,345,785,043 7,190,507 -7,681,322 -213,268,553 1,132,025,675

Non-life insurance also includes health insurance.

Gross written premium also includes inward reinsurance premium.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR 2020 Gross written premium Co-insurers’ share in gross written premium Ceded co-insurance written premium Reinsurance written premium Own share
NON-LIFE INSURANCE
Accident insurance 40,020,368 105,847 -297,347 -961,007 38,867,861
Health insurance 202,787,742 432,016 -532,810 -665,899 202,021,049
Land motor vehicle insurance 155,385,206 25,242 -373,428 -12,783,098 142,253,922
Railway insurance 4,266,260 0 0 -1,227,523 3,038,737
Aircraft insurance 4,676,653 0 0 -2,467,191 2,209,462
Marine Insurance 11,074,465 0 -90,082 -905,362 10,079,021
Cargo insurance 8,129,301 0 -485,408 -1,789,252 5,854,641
Fire and natural forces insurance 99,873,842 1,236,295 -1,068,597 -36,534,203 63,507,337

Business Report

Risk Management

Accounting Report

Notes to the income statement

Triglav Group

Other damage to property insurance 182,230,296 1,399,752 -712,723 -53,420,508 129,496,817
Motor TPL insurance 180,538,288 53,235 0 -15,468,714 165,122,809
Aircraft liability insurance 2,593,392 0 0 -1,407,445 1,185,947
Marine liability insurance 2,065,934 0 0 -311,476 1,754,458
General liability insurance 49,707,802 121,234 -599,776 -10,872,253 38,357,007
Credit insurance 25,673,296 0 0 -7,194,527 18,478,769
Suretyship insurance 5,392,700 281,659 -236,655 -2,112,584 3,325,120
Miscellaneous financial loss insurance 6,204,664 24,638 -87,849 -3,391,414 2,750,039
Legal expenses insurance 662,209 0 -38,324 -109,034 514,851
Travel assistance insurance 17,995,378 0 0 -452,993 17,542,385
Total non-life insurance 999,277,796 3,679,918 -4,522,999 -152,074,483 846,360,232

LIFE INSURANCE

Life insurance 107,496,268 9,377 -1,013,841 -2,410,205 104,081,599
Wedding insurance or birth insurance 0 0 0 0 0
Unit-linked life insurance 104,156,321 0 0 0 104,156,321
Tontines 0 0 0 0 0
Capital redemption insurance 18,880,523 0 0 0 18,880,523
Loss of income due to illness 275,162 0 0 -821 274,341
Total life insurance 230,808,274 9,377 -1,013,841 -2,411,026 227,392,784

TOTAL

1,230,086,070 3,689,295 -5,536,840 -154,485,509 1,073,753,016

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Overview of premium income by insurance class for Zavarovalnica Triglav in EUR

Insurance Class Gross written premium Co-insurers’ share in gross written premium Ceded co-insurance written premium Reinsurance written premium Own share
NON-LIFE INSURANCE
Accident insurance 25,235,448 0 -158,758 -965,296 24,111,394
Health insurance 787,154 0 -384,014 0 403,140
Land motor vehicle insurance 129,298,413 0 0 -10,551,624 118,746,789
Railway insurance 4,614,328 0 0 -1,435,278 3,179,050
Aircraft insurance 3,683,029 0 0 -3,170,945 512,084
Marine Insurance 7,689,364 0 0 -3,640,157 4,049,207
Cargo insurance 6,858,896 0 -588,173 -1,893,395 4,377,328

Business Report

Risk Management

Accounting Report

Notes to the income statement

Fire and natural forces insurance 59,690,602 1,106,031 -434,112 -23,927,164 36,435,357
Other damage to property insurance 165,026,243 0 -73,282 -94,113,835 70,839,126
Motor TPL insurance 109,621,258 0 0 -13,863,079 95,758,179
Aircraft liability insurance 2,779,402 0 0 -2,504,422 274,980
Marine liability insurance 1,390,962 0 -16,000 -170,538 1,204,424
General liability insurance 42,716,918 2,451 -845,106 -15,547,069 26,327,194
Credit insurance 21,883,872 0 0 -6,241,117 15,642,755
Suretyship insurance 3,600,839 0 0 -1,903,355 1,697,484
Miscellaneous financial loss insurance 2,948,793 0 -8,618 -3,679,086 -738,911
Legal expenses insurance 595,434 0 -48,238 -67,476 479,720
Travel assistance insurance 16,480,055 0 0 -914,469 15,565,586
Total non-life insurance 604,901,010 1,108,482 -2,556,301 -184,588,305 418,864,886

LIFE INSURANCE

Life insurance 79,238,943 0 -73,329 -717,100 78,448,514
Wedding insurance or birth insurance 0 0 0 0 0
Unit-linked life insurance 88,785,604 0 0 -34,715 88,750,889
Tontines 0 0 0 0 0
Capital redemption insurance 20,316,064 0 0 0 20,316,064
Loss of income due to illness 0 0 0 0 0
Total life insurance 188,340,611 0 -73,329 -751,815 187,515,467

TOTAL

793,241,621 1,108,482 -2,629,630 -185,340,120 606,380,353

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR 2020 Gross written premium Co-insurers’ share in gross written premium Ceded co-insurance written premium Reinsurance written premium Own share
NON-LIFE INSURANCE
Accident insurance 25,696,568 0 -155,293 -878,266 24,663,009
Health insurance 926,557 0 -402,038 0 524,519
Land motor vehicle insurance 127,536,358 0 0 -10,109,680 117,426,678
Railway insurance 4,175,198 0 0 -833,423 3,341,775
Aircraft insurance 2,390,519 0 0 -2,238,203 152,316
Marine Insurance 994,760 0 0 -462,673 532,087
Cargo insurance 5,321,053 0 -485,382 -1,871,186 2,964,485
Fire and natural forces insurance 57,326,056 965,939 -428,503 -21,598,977 36,264,515

Business Report

Risk Management

Accounting Report

Notes to the income statement

Zavarovalnica Triglav

Other damage to property insurance 130,253,822 0 -85,361 -64,758,546 65,409,915
Motor TPL insurance 106,754,958 0 0 -11,037,689 95,717,269
Aircraft liability insurance 1,693,326 0 0 -1,556,733 136,593
Marine liability insurance 950,911 0 0 -134,428 816,483
General liability insurance 38,617,047 2,841 -702,639 -10,942,514 26,974,735
Credit insurance 19,137,654 0 0 -4,406,029 14,731,625
Suretyship insurance 2,775,316 0 0 -1,416,006 1,359,310
Miscellaneous financial loss insurance 2,574,281 0 -9,553 -1,693,204 871,524
Legal expenses insurance 641,309 0 -38,324 -104,841 498,144
Travel assistance insurance 16,052,704 0 0 -787,334 15,265,370
Total non-life insurance 543,818,397 968,780 -2,307,093 -134,829,732 407,650,352
Life insurance 79,466,230 0 -59,343 -717,016 78,689,871
Wedding insurance or birth insurance 0 0 0 0 0
Unit-linked life insurance 76,121,938 0 0 -21,020 76,100,918
Tontines 0 0 0 0 0
Capital redemption insurance 18,880,523 0 0 0 18,880,523
Loss of income due to illness 0 0 0 0 0
Total life insurance 174,468,691 0 -59,343 -738,036 173,671,312
TOTAL 718,287,088 968,780 -2,366,436 -135,567,768 581,321,664

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Triglav Group Zavarovalnica Triglav
2021 2020 2021 2020
INTEREST INCOME FROM FINANCIAL ASSETS
– available for sale 18,961,233 23,459,079 10,629,506 14,909,519
– loans and deposits 1,312,236 1,842,659 852,057 1,334,800
– held to maturity 7,267,273 7,768,631 6,692,393 6,915,006
– at fair value through profit and loss 6,740,537 8,985,433 1,689,166 3,068,915
Interest income 34,281,279 42,055,802 19,863,122 26,228,240
DIVIDENDS FROM
– available-for-sale financial assets 4,517,664 3,727,040 4,285,150 3,520,893
– financial assets at fair value through profit and loss 1,510,514 758,751 539,485 276,448
– subsidiaries and associates 41,552 0 8,000,000 0
TOTAL DIVIDENDS 6,069,730 4,485,791 12,824,635 3,797,341
Fair value gains 90,078,182 33,085,187 73,502,582 21,180,963
Realised gains on disposals 16,301,340 40,162,889 14,888,504 37,288,158
Other financial income 8,608,640 3,289,780 2,713,940 989,574
Profit on investments accounted for using the

4.2 Income from investments

equity method 1,444,054 436,610 0 0
TOTAL INVESTMENT INCOME 156,783,225
123,516,059 123,792,783 89,484,277

in EUR

Triglav Group Zavarovalnica Triglav 2021 2020
Fair value losses 16,138,516 16,644,853
Realised loss on disposals 7,122,739 6,941,491 6,870,017 5,719,183
Loss on disposals of subsidiaries 0 0 0 0
Loss on impairment of financial assets 33,628 1,971,302 1,066,400 5,550,209
Other finance costs 8,537,903 15,435,565 5,390,136 6,982,468
- Net exchange losses 1,526,841 7,995,342 694,116 2,120,782
- Other expenses from financial assets and liabilities 2,612,849 2,970,517 1,103,281 1,106,372
- Asset management costs 4,398,213 4,469,706 3,592,739 3,755,314
Loss on equity investments in associates accounted for using the equity method 145,632 139,422 0 0
TOTAL EXPENSES FROM FINANCIAL ASSETS 31,978,418 41,132,633 19,453,734 29,605,669

in EUR

Triglav Group Zavarovalnica Triglav 2021 2020
Financial assets recognised at fair value through profit/loss 73,908,119 16,395,317 67,343,854 9,782,156
– gains 89,984,986 32,983,586 73,409,386 21,079,372
– losses -16,076,867 -16,588,269 -6,065,532 -11,297,215
Derivative financial instruments 31,547 45,007 31,547 44,998
– gains 93,196 101,601 93,196 101,592
– losses -61,649 -56,594 -61,649 -56,594
NET GAINS FROM CHANGES IN FAIR VALUE 73,939,666 16,440,324 67,375,401 9,827,154

4.3 Expenses from investments

4.4 Gains/losses from changes in the fair value of financial assets

Gains from changes in fair value are described in detail in Section 4.4 and gains on disposal in Section 4.5. Data in the table also include income from investments in associates.

Losses from changes in fair value are described in detail in Section 4.4 and losses on disposal of financial assets in Section 4.5. Data in the table also include expenses from investments in associates.

Expenses due to impairment of financial assets of Zavarovalnica Triglav also include expenses due to impairment of investments in subsidiaries in the total amount of EUR 607,000 (see Section 3.5).

Net gains/losses from changes in the fair value of financial assets include net unrealised gains/losses on unit-linked life insurance assets.

Business

Report

Risk Management

Accounting Report

Notes to the income statement


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Triglav Group Zavarovalnica Triglav
2021 2020 2021 2020
Financial assets recognised at fair value through profit/loss 3,730,480 3,504,623 3,487,484 3,642,824
– realised gains on disposals 6,380,071 6,725,069 5,972,200 6,591,125
– realised losses on disposals -2,649,591 -3,220,446 -2,484,716 -2,948,301
Available-for-sale financial assets 5,536,389 30,268,801 4,665,592 28,486,674
– realised gains on disposals 9,870,950 33,427,713 8,912,305 30,695,423
– realised losses on disposals -4,334,561 -3,158,912 -4,246,713 -2,208,749
Derivatives -92,268 -552,026 -138,587 -560,523
– gains on disposal 46,319 10,107 0 1,610
– losses on disposal -138,587 -562,133 -138,587 -562,133
Loans and deposits 4,000 0 4,000 0

4.5 Net realised gains and losses

– gains on disposal sal 4,000 0 4,000 0
– losses on disposal 0 0 0 0
Held to maturity financial assets 0 0 0 0
– gains on disposal 0 0 0 0
– losses on disposal 0 0 0 0

TOTAL REALISED GAINS AND LOSSES

Triglav Group Zavarovalnica Triglav
2021 9,178,601 33,221,398
2020 8,018,488 31,568,975

4.6 Other insurance income

Fees and commission income 38,916,088 30,649,757 38,196,377 30,080,891
– reinsurance commission income 38,817,938 30,584,802 38,098,226 30,015,937
– investment management services 98,150 64,955 98,151 64,954
Other income from insurance operations 9,878,212 10,357,236 7,190,656 8,029,138
– income from sale of green cards for motor vehicles 1,560,468 1,811,690 758,052 843,416
– income from claims settled for other insurance companies 580,433 671,161 18,026 474,269
– income from assistance services 30,508 17,245 23,622 1,612
– other income from insurance operations 3,474,891 3,127,731 2,522,303 2,288,777
– interest from receivables 4,231,912 4,729,408 3,868,653 4,421,064

OTHER INSURANCE INCOME

Triglav Group Zavarovalnica Triglav
2021 48,794,300 41,006,993
2020 45,387,033 38,110,029

4.7 Other income

Under income from other services, the Company discloses income from the provision of services for Group companies in the amount of EUR 1,664,984 (2020: EUR 1,337,658), income from deductible VAT and the release of provisions for lawsuits in the amount of EUR 661,450 (2020: EUR 139,908), income from incentives for employing people with disabilities in the amount of EUR 201,482 (2020: EUR 193,974) and other income in the amount of EUR 446,903 (2020: EUR 415,158).

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Accounting Report

Notes to the income statement


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR Triglav Group Zavarovalnica Triglav
2021 2020 2021 2020

NON-LIFE INSURANCE

Gross claims settled 354,171,578 349,229,525 248,226,326 258,513,244
Gross claims paid from inward reinsurance 53,980,157 49,605,448 16,384,151 14,637,963
Gross claims paid from coinsurance 1,153,280 270,798 1,280 -213,364
Income from gross subrogated receivables -16,050,134 -18,250,528 -11,885,927 -14,900,037
Reinsurers’ share of gross claims settled -41,047,824 -31,431,285 -34,824,864 -30,576,201
Co-insurers’ share of gross claims settled -1,913,225 -1,872,648 -744,339 -870,652
Change in gross claims provisions 39,093,301 29,208,174 14,505,097 1,582,680
Change in gross claims provisions for re/co-insurer’s share -26,038,184 -17,309,578 -24,169,631 -3,167,422
Net claims incurred on non-life insurance 363,348,949 359,449,906 207,492,093 225,006,211

LIFE INSURANCE

Gross claims settled 185,673,862 172,878,283 156,142,551 150,240,333
Coinsurers’ shares and gross claims -1,064,815 -736,112 -8,369 -3,704
Reinsurers' share in gross claims -859,879 -239,544 -241,386 -238,532
Change in gross claims provisions 1,753,071 624,021 1,802,537 356,178
Change in reinsurers' share in gross claims provisions -61,517 -90,927 -50,202 -23,540

Claims

Net claims incurred on life insurance

Year Amount
Current Year 185,440,722
Previous Year 1 172,435,721
Previous Year 2 157,645,131
Previous Year 3 150,330,735

Health Insurance

Gross claims settled 157,763,966
Previous Year 1 143,834,955
Previous Year 2 0
Previous Year 3 0
Income from gross exercised subrogation receivables -112,659
Previous Year 1 -124,254
Previous Year 2 0
Previous Year 3 0
Coinsurers’ shares in gross claims paid 1,283
Previous Year 1 0
Previous Year 2 0
Previous Year 3 0
Change in gross claims provisions 1,402,895
Previous Year 1 107,716
Previous Year 2 0
Previous Year 3 0
Change in claims provisions for reinsurers’ share 2,828
Previous Year 1 1,628
Previous Year 2 0
Previous Year 3 0
Equalisation scheme expenses 7,180,804
Previous Year 1 7,926,103
Previous Year 2 0
Previous Year 3 0

Total net claims incurred on health insurance

Current Year 166,239,117
Previous Year 1 151,746,148
Previous Year 2 0
Previous Year 3 0

Net Claims Incurred Total

Current Year 715,028,788
Previous Year 1 683,631,775
Previous Year 2 365,137,224
Previous Year 3 375,336,947

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Risk Management

Accounting Report

Notes to the income statement

297

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Overview of net claims incurred by insurance class

in EUR

Triglav Group 2021 Gross claims Gross claims paid from coinsurance Coinsurers’ shares Income from subrogated receivables Reinsurers' share Net claims incurred
NON-LIFE INSURANCE Accident insurance 23,308,302 58,455 -172,853 -5,593 -595,720 22,592,591
Health insurance 162,804,419 556,111 -153,747 -113,080 -331,604 162,762,099
Land motor vehicle insurance 98,314,466 21,449 -291,003 -3,460,340 -6,142,260 88,442,312
Railway insurance 1,442,477 0 0 -550,087 -102 892,288
Aircraft insurance 1,654,818 0 0 0 -1,040,613 614,205
Marine Insurance 5,407,210 515 -48,081 0 -74,632 5,285,012
Cargo insurance 2,877,212 0 -220,857 -173,572 -115,209 2,367,574
Fire and natural forces insurance 49,815,866 4,317 -67,341 -224,422 -12,081,808 37,446,612
Other damage to property insurance 72,522,993 443,977 -468,072 -418,055 -10,045,103 62,035,740
Motor TPL insurance 100,895,715 17,480 0 -2,852,923 -6,842,066 91,218,206
Aircraft liability insurance 560,903 0 0 0 -371,568 189,335
Marine liability insurance 560,882 0 -24,041 0 -1,400 535,441
General liability insurance 13,968,126 50,976 0 -461,694 -221,470 -401,868 12,934,070
Credit insurance 12,285,635 0 0 -7,441,529 -1,599,993 3,244,113
Surety ship insurance 1,518,451 0 0 -676,329 -78,243 763,879
Miscellaneous financial losses insurance 2,543,480 0 0 0 -1,128,244 1,415,236
Legal expenses insurance 66,885 0 -4,254 0 -334 62,297
Travel assistance insurance 15,367,865 0 0 -25,393 -197,057 15,145,415
Total non-life insurance 565,915,705 1,153,280 -1,911,943 -16,162,793 -41,047,824 507,946,425
LIFE INSURANCE Life insurance 119,337,138 0 -1,064,814 0 -859,879 117,412,445
Wedding insurance or birth insurance 0 0 0 0 0 0
Unit-linked life insurance 61,808,056 0 0 0 0 61,808,056
Tontines 0 0 0 0 0 0
Capital redemption insurance 4,425,926 0 0 0 0 4,425,926
Loss of income due to illness 102,738 0 0 0 0 102,738
Total life insurance 185,673,858 0 -1,064,814 0 -859,879 183,749,165
TOTAL 751,589,563 1,153,280 -2,976,757 -16,162,793 -41,907,703 691,695,590

Gross claims paid also include gross claims paid from inward reinsurance and equalisation scheme expenses for supplemental health insurance.

Business Report

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Accounting Report

Notes to the income statement


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR

Triglav Group

2020 Gross claims

Type of Insurance Gross claims Gross claims paid from coinsurance Coinsurers’ shares Income from subrogated receivables Reinsurers' share Net claims incurred
Accident insurance 21,290,057 39,557 -124,636 -9,638 -301,277 20,894,063
Health insurance 148,018,770 223,878 -28,319 -129,809 -226,086 147,858,434
Land motor vehicle insurance 98,264,951 0 -267,426 -3,779,373 -3,393,568 90,824,584
Railway insurance 703,145 0 0 -144,574 0 558,571
Aircraft insurance 1,519,206 0 0 0 -263,135 1,256,071
Marine Insurance 5,020,088 0 -222,792 -215,399 -6,035 4,060,780
Cargo insurance 2,762,902 0 -263,982 -256,987 0 -340,862 1,901,071
Fire and natural forces insurance 43,487,374 630 -129,842 -753,002 -4,710,921 37,894,239
Other damage to property insurance 71,466,410 0 181,023 -349,858 -338,752 -8,545,192 62,413,631
Motor TPL insurance 98,128,200 0 9,430 0 -2,832,850 -3,807,640 91,497,140

Aircr aft liabili ty insurance

432,888 0 0 0 -274,564 158,324

Marine liability insurance

650,939 0 -134,064 -1,549 -64,183 451,143

General liability insurance

18,794,061 39,072 -353,558 -258,410 -5,040,228 13,180,937

Credit insurance

15,341,279 0 0 -9,211,904 -3,063,238 3,066,137

Surety ship insurance

1,027,266 0 0 -366,207 -19,165 641,894

Miscellaneous financial loss insurance

1,774,640 0 0 -261,589 -670,236 842,815

Legal expenses insurance

76,947 0 -4,905 -191 -4,561 67,290

Travel assistance insurance

13,910,147 0 0 -23,912 -191,347 13,694,888

Total non-life insurance

542,669,270 270,798 -1,871,989 -18,374,782 -31,431,285 491,262,012

LIFE INSURANCE

Life insurance

111,517,084 0 -736,112 0 -239,544 110,541,428

Wedding insurance or birth insurance

0 0 0 0 0 0

Unit-linked life insurance

56,627,021 0 0 0 0 56,627,021

Tontines

0 0 0 0 0 0

Capital redemption insurance

4,656,031 0 0 0 0 4,656,031

Loss of income due to illness

78,146 0 0 0 0 78,146

Total life insurance

172,878,282 0 -736,112 0 -239,544 171,902,626

TOTAL

715,547,552 270,798 -2,608,101 -18,374,782 -31,670,829 663,164,638

Gross claims paid also include gross claims paid from inward reinsurance and equalisation scheme expenses for supplemental health insurance.

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Accounting Report

Notes to the income statement


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR

Zavarovalnica Triglav 2021 Gross claims Gross claims paid from coinsurance Coinsurers’ shares Income from subrogated receivables Reinsurers' share Net claims incurred
NON-LIFE INSURANCE
Accident insurance 12,761,262 0 -42,825 -5,343 -547,077 12,166,017
Health insurance 232,435 0 -7,204 0 0 225,231
Land motor vehicle insurance 77,841,773 0 0 -1,625,455 -5,677,647 70,538,671
Railway insurance 1,427,560 0 0 -265,554 -414 1,161,592
Aircraft insurance 463,425 0 0 0 -414,388 49,037
Marine Insurance 506,568 515 0 0 -278,014 229,069
Cargo insurance 1,479,440 0 -220,857 -94,862 -133,248 1,030,473
Fire and natural forces insurance 19,908,467 240 -58,208 -176,322 -7,255,227 12,418,950
Other damage to property insurance 45,288,870 0 -27,641 -270,220 -10,165,725 34,825,284
Motor TPL insurance 65,402,571 0 0 -1,401,336 -6,796,060 57,205,175
Aircraft liability insurance 48,321 0 0 0 -4,078 44,243

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Accounting Report

Notes to the income statement

Marin e liabili t y insuranc e 278,905 0 -24,041 0 -4,203 250,661
Gene ral liabi lit y insur ance 10,930,823 525 -359,310 -169,996 -671,299 9,730,743
Credi t insurance 11,232,345 0 0 -7,186,442 -1,264,339 2,781,564
Suret y ship insurance 959,033 0 0 -667,259 -17,219 274,555
Misce llaneo us nancial los s insurance 1,592,237 0 0 0 -962,342 629,895
Leg al exp ense s insurance 66,610 0 -4,254 0 -433 61,923
Travel a ssistance ins urance 14,189,833 0 0 -23,139 -633,153 13,533,541
Total non-life i nsurance 264,610,478 1,280 -744,340 -11,885,928 -34,824,866 217,156,624
LIFE INSURANCE
Lif e insurance 100,677,757 0 -8,369 0 -236,262 100,433,126
Wedding insuran ce or bir t h insurance 0 0 0 0 0 0
Unit-linked life insuran ce 51,038,868 0 0 0 -5,125 51,033,743
Tontines 0 0 0 0 0 0
Capi tal re demp tio n insuranc e 4,425,926 0 0 0 0 4,425,926
Lo ss of inc ome due to i llness 0 0 0 0 0 0
Total life i nsurance 156,142,551 0 -8,369 0 -241,387 155,892,795
T O TA L 420,753,029 1,280 -752,709 -11,885,928 -35,066,253 373,049,419

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR

Type of Insurance Gross claims Coinsurers’ shares Income from subrogated receivables Reinsurers' share Net claims incurred
Accident insurance 11,267,844 0 -47,119 -8,628 10,902,420
Health insurance 425,255 0 -7,392 0 417,863
Land motor vehicle insurance 79,748,505 0 0 -2,200,346 -3,847,129 73,701,030
Railway insurance 682,153 0 0 -69,689 0 612,464
Aircraft insurance 83,613 0 0 0 -2,232 81,381
Marine Insurance 240,445 -222,792 0 0 -4,678 12,975
Cargo insurance 1,662,070 0 -263,982 -167,069 -219,674 1,011,345
Fire and natural forces insurance 21,269,591 415 -126,254 -672,477 -3,189,052 17,282,223
Other damage to property insurance 47,415,587 0 -32,158 -315,089 -10,219,661 36,848,679
Motor TPL insurance 65,884,921 0 0 -1,640,304 -4,620,762 59,623,855
Aircraft liability insurance 70,596 0 0 0 -22,721 47,875

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Notes to the income statement

Marin e liabili t y insuranc e 333,012 0 -134,064 -20 -546 198,382
Gene ral liabi lit y insur ance 16,334,883 9,013 -254,778 -200,165 -5,133,259 10,755,694
Credi t insurance 13,685,542 0 0 -8,976,231 -2,021,059 2,688,252
Suret y ship insurance 525,975 0 0 -364,908 17,487 178,554
Misce llaneo us nancial los s insurance 994,852 0 0 -261,589 -444,954 288,309
Leg al exp enses insurance 76,844 0 -4,905 -191 -4,069 67,679
Travel assistance insurance 12,449,520 0 0 -23,330 -554,217 11,871,973
Total non-life insurance 273,151,208 -213,364 -870,652 -14,900,037 -30,576,201 226,590,954
LIFE INSURANCE
Lif e insurance 96,431,880 0 -3,704 0 -238,284 96,189,892
Wedding insurance or birth insurance 0 0 0 0 0 0
Unit-linked life insurance 49,152,423 0 0 0 -248 49,152,175
Tontines 0 0 0 0 0 0
Capital redemption insurance 4,656,031 0 0 0 0 4,656,031
Loss of income due to illness 0 0 0 0 0 0
Total life insurance 150,240,334 0 -3,704 0 -238,532 149,998,098
TOTAL 423,391,542 -213,364 -874,356 -14,900,037 -30,814,733 376,589,052

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR

Triglav Group Zavarovalnica Triglav
2021 2020 2021 2020
Reinsurance premiums -213,268,553 -154,485,509 -187,969,749 -137,934,206
Changes in reinsurers’ share of unearned premiums 15,524,365 4,631,215 5,954,686 4,279,206
Reinsurers’ share of claims 41,907,703 31,670,829 35,066,250 30,814,733
Changes in claims provisions for reinsurers’ shares 26,096,873 17,398,877 24,219,833 3,190,962
Net result from reinsurance operations -129,739,612 -100,784,588 -122,728,980 -99,649,305
Reinsurance commission 38,817,937 30,584,803 33,189,769 26,633,336
GROSS REINSURANCE RESULT -90,921,675 -70,199,785 -89,539,211 -73,015,969

in EUR

Triglav Group Zavarovalnica Triglav
2021 2020 2021 2020
Settled bonuses and discounts 11,584,788 13,057,497 10,603,774 11,257,539
Changes in gross provisions for bonuses and discounts -180,647 8,292,779 -113,038 4,771,959
TOTAL EXPENSES FOR BONUSES AND DISCOUNTS 11,404,141 21,350,276 10,490,736 16,029,498

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Notes to the income statement

2021 2020 2021 2020
Acquisition costs 184,911,170 163,528,966 124,268,560 113,568,435
Other operating costs 81,946,738 77,383,769 46,066,306 42,336,182
Claim handling costs* 28,586,329 26,966,051 21,120,474 20,290,917
Costs of asset management** 4,398,213 4,469,706 3,592,739 3,755,314
Operating expenses from non-insurance operations*** 33,548,996 34,397,927 0 0
TOTAL 333,391,446 306,746,419 195,048,079 179,950,848

Triglav Group

2021 2020 2021 2020
Change in other insurance technical provisions -2,113,408 62,636,591 -13,989,227 13,449,956
– changes in gross provisions for cancellations -30,917 1,602,164 25,616 -42,822
– changes in gross provisions for unexpired risks 7,877,024 16,740,058 -186,878 -356,632
– changes in gross provisions for other catastrophic risks 49,367 0 0 0
– changes in gross provisions for life insurance -10,190,070 43,781,010 -14,009,153 13,336,051
– changes in gross provisions for bonuses from with-profits life insurance 181,188 513,359 181,188 513,359
Change in gross provisions for unit-linked insurance contracts 112,661,349 25,492,453 91,860,583 13,270,367
TOTAL CHANGE IN OTHER INSURANCE TECHNICAL PROVISIONS 110,547,941 88,129,043 77,871,356 26,720,323

Footnotes

  • Claim handling expenses are disclosed in the financial statements as part of gross claims paid.

** Asset management costs are disclosed in the financial statements as part of expenses from investments.

*** Expenses from non-insurance operations are disclosed in the consolidated financial statements as part of other expenses.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

4.12.1 Gross operating expenses by nature and business segment

in EUR Triglav Group 2021 Non-life insurance Life insurance Health insurance
Total costs of insurance

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Notes to the income statement

Costs of non-insurance operations

TO TA L 2020 Non-life insurance Life insurance Health insurance
Acquisition costs 48,358,908 13,692,956 984,955 63,036,819
Cost of goods sold 0 0 0 130,008
Depreciation of operating assets 14,726,165 3,271,048 931,743 18,928,956
Labour costs 120,194,355 16,592,516 6,732,156 143,519,027
Wages and salaries 83,158,246 10,029,319 5,141,964 98,329,529
Social security and pension insurance costs 18,956,283 3,199,344 858,629 23,014,256
Other labour costs 18,079,826 3,363,853 731,563 22,175,242
Costs of services provided by natural persons other than SPs, including related taxes 1,244,112 95,630 195,952 1,535,694
Other operating costs 54,323,648 11,524,910 6,973,396 72,821,954
Costs of entertainment, advertising, trade shows 15,473,518 2,658,404 1,021,141 19,153,063
Costs of material and energy 4,980,416 970,375 267,730 6,218,521
Maintenance costs 9,220,834 2,008,037 13,909,254
Reimbursement of labour-related costs 2,509,044 399,909 50,008 2,958,961
Costs of intellectual and personal services 3,678,377 948,568 484,086 5,111,031
Membership fees and charges 2,187,915 356,050 142,550 2,686,515
Costs of services - transport and communications 3,171,740 952,785 1,256,779 5,381,304
Costs for insurance premiums 679,107 43,371 91,675
Payment transaction costs and banking services 1,211,630 414,022 250,149 1,875,801
Rents 4,172,267 769,422 7,528
Costs of professional training services 858,411 210,383 111,124 1,179,918
Other costs of services 6,180,389 1,793,584 610,243
TOTAL OPERATING EXPENSES 238,847,188 45,177,060 15,818,202 299,842,450

Costs of non-insurance operations

TO TA L 2019 Non-life insurance Life insurance Health insurance
Acquisition costs 38,319,942 10,907,545 1,798,039 51,025,526
Cost of goods sold 0 0 0 11,179
Depreciation of operating assets 14,243,202 2,711,218 874,375 17,828,795
Labour costs 115,594,332 20,376,522 141,698,921
Wages and salaries 80,992,241 14,332,568 4,334,405
Social security and pension insurance costs 17,898,066 2,958,614 722,094 21,578,774
Other labour costs 16,704,025 3,085,340 671,568 20,460,933
Costs of services provided by natural persons other than SPs, including related taxes 952,434 82,047 174,288 1,208,769
Other operating costs 48,679,515 5,682,633 6,224,333 60,586,481
Costs of entertainment, advertising, trade shows 13,198,936 331,830 805,092 14,335,858
Costs of material and energy 5,330,197 522,923 458,225 6,311,345
Maintenance costs 7,865,885 1,431,081 11,772,232
Reimbursement of labour-related costs 2,275,896 83,910 51,619 2,411,425
Costs of intellectual and personal services 2,975,299 706,620 543,555 4,225,474
Membership fees and charges 1,981,163 325,732 118,160 2,425,055
Costs of services - transport and communications 3,222,317 294,875 1,070,552 4,587,744
Costs for insurance premiums 766,039 64,142 2,335
Payment transaction costs and banking services 1,142,426 244,725 284,354 1,671,505
Rents 3,505,396 383,959 8,036
Costs of professional training services 687,076 144,857 79,752 911,685
Other costs of services 5,728,885 1,147,979 327,387
TOTAL OPERATING EXPENSES 217,789,425 39,759,965 14,799,102 272,348,492

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR
Zavarovalnica Triglav
2021
Non-life insurance
2021
Life insurance
2021
TOTAL
2020
Non-life insurance
2020
Life insurance
2020
TOTAL
Acquisition costs 24,425,956 9,949,186 34,375,142 19,994,366 8,556,361 28,550,727
Depreciation of operating assets 10,403,546 2,769,727 13,173,273 9,853,276 2,291,994 12,145,270
Labour costs 89,743,630 16,863,839 106,607,469 85,276,081 16,037,554 101,313,635
Wages and salaries 63,300,286 11,908,074 75,208,360 60,851,633 11,482,384 72,334,017
Social security and pension insurance costs 10,704,876 2,074,123 12,778,999 10,079,291 1,921,461 12,000,752
Other labour costs 15,738,468 2,881,642 18,620,110 14,345,157 2,633,709 16,978,866
Costs of services provided by natural persons other than SPs, including related taxes 272,979 36,776 309,755 251,240 38,729 289,969
Other operating costs 31,311,263 9,271,177 40,582,440 29,707,071 7,944,175 37,651,247
Costs of entertainment, advertising, trade shows 6,341,580 2,306,272 8,647,852 5,972,357 1,635,219 7,607,576
Costs of material and energy 2,685,840 757,417 3,443,257 3,075,760 706,784 3,782,544
Maintenance costs 6,832,700 1,866,350 8,699,050 6,978,768 1,844,267 8,823,035
Reimbursement of labour-related costs 2,113,331 313,405 2,426,736 1,929,367 246,108 2,175,475
Costs of intellectual and personal services 2,127,300 627,038 2,754,338 1,487,234 584,790 2,072,024
Membership fees and charges 1,195,811 261,803 1,457,614 1,082,657 298,011 1,380,668
Costs of services - transport and communications 2,074,106 855,881 2,929,987 2,145,947 832,750 2,978,697
Costs for insurance premiums 286,638 18,505 305,143 353,686 25,631 379,318

Payment transaction costs and banking services

Payment transaction costs and banking services 788,435 346,719 1,135,154 775,856 443,128 1,218,984

Rents

Rents 2,985,344 703,289 3,688,633 2,485,320 539,378 3,024,699

Costs of professional training services

Costs of professional training services 722,233 173,495 895,728 603,519 161,427 764,946

Other costs of services

Other costs of services 3,157,945 1,041,004 4,198,949 2,816,600 626,681 3,443,281

TOTAL OPERATING EXPENSES

TOTAL OPERATING EXPENSES 156,157,374 38,890,705 195,048,079 145,082,034 34,868,813 179,950,848

In addition to costs of salaries, the Company set aside provisions for employee bonuses based on performance results in 2021 in the amount of EUR 13,493,729 (2020: EUR 10,931,618) under other expenses.

Total costs of salaries at Zavarovalnica Triglav in 2021 amounted to EUR 88,702,089 (2020: EUR 83,265,635).

In addition to employees’ salaries, contributions charged to the employer are taken into account when creating provisions for employee bonuses based on performance results. Total provisions created for 2021 amounted to EUR 15,666,219 (2020: EUR 12,691,608).

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Notes to the income statement


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

4.12.2 Gross operating expenses by nature and function

in EUR

Triglav Group

2021

Cost of contract acquisition Claim handling costs Costs of asset management Other operating expenses Costs of non-insurance operations TOTAL
Acquisition costs 63,036,819 0 0 0 63,036,819
Cost of goods sold 0 0 0 130,008 130,008
Depreciation of operating assets 9,357,628 2,226,555 409,252 21,507,397
Labour costs 74,311,229 20,621,175 45,699,860 159,122,030
Wages and salaries 51,668,280 14,066,086 2,069,015 109,277,753
Social security and pension insurance costs 11,656,992 3,215,161 414,668 7,727,435 25,888,957
Other labour costs 10,985,957 3,339,928 7,446,277 23,955,320
Costs of services provided by natural persons other than SPs, including related taxes 675,560 366,678 3,827 489,630 1,535,695
Other operating costs 37,529,934 5,371,921 1,098,371 88,059,497
Costs of entertainment, advertising, trade shows 17,450,633 33,977 28,190 1,640,263 20,684,954
Costs of material and energy 3,537,486 814,731 71,368 7,851,193
Maintenance costs 3,757,900 1,071,554 8,779,845 15,035,337
Reimbursement of labour-related costs 2,437,712 115,755 31,395 374,099 3,455,062
Costs of intellectual and personal services 855,275 479,533 167,671 3,608,552 5,973,354
Membership fees and charges 1,215,606 165,946 18,144 3,479,878
Costs of services - transport and communications 2,813,712 572,972 58,365 1,936,255 5,507,141
Costs for insurance premiums 282,178 61,115 7,448 852,688
Payment transaction costs and banking services 484,061 2,065 93,617 1,296,058 6,797,319
Rents 1,524,895 482,984 38,965 5,639,389
Costs of professional training services 456,542 120,738 118,511 484,127 1,303,014
Other costs of services 2,713,934 1,450,551 164,742 11,480,169
TOTAL OPERATING EXPENSES 184,911,170 28,586,329 4,398,213 333,391,446

Triglav Group

2020

Cost of contract acquisition Claim handling costs Costs of asset management Other operating expenses Costs of non-insurance operations TOTAL
Acquisition costs 51,025,526 0 0 0 51,025,526
Cost of goods sold 0 0 0 11,179 11,179
Depreciation of operating assets 8,601,074 2,126,914 344,758 21,266,105
Labour costs 74,524,632 19,586,339 44,664,262 156,715,813
Wages and salaries 53,707,688 13,592,289 2,145,447 110,229,227
Social security and pension insurance costs 10,991,819 3,043,413 417,814 7,125,728 24,343,571
Other labour costs 9,825,125 2,950,637 360,427 22,143,015
Costs of services provided by natural persons other than SPs, including related taxes 390,142 376,434 10,095 432,098 1,208,769
Other operating costs 28,987,592 4,876,364 1,191,165 76,519,027
Costs of entertainment, advertising, trade shows 11,977,021 42,029 21,221 2,295,587 15,551,862
Costs of material and energy 3,229,120 908,908 73,927 7,918,210
Maintenance costs 3,387,535 971,128 7,117,556 13,005,261
Reimbursement of labour-related costs 2,063,867 80,429 28,512 238,617 2,977,963
Costs of intellectual and personal services 765,710 445,557 226,501 2,787,706 4,997,371
Membership fees and charges 688,597 168,841 48,108 3,111,003
Costs of services - transport and communications 2,202,526 487,817 58,273 1,839,128 4,706,853
Costs for insurance premiums 304,939 76,247 13,901 862,630
Payment transaction costs and banking services 253,351 5,860 134,380 1,277,914 5,665,815
Rents 1,529,852 552,573 43,547 4,591,845
Costs of professional training services 343,119 81,741 82,443 404,382 992,826
Other costs of services 2,241,955 1,055,234 164,339 12,137,388
TOTAL OPERATING EXPENSES 163,528,966 26,966,051 4,469,706 306,746,419

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Notes to the income statement


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR

Zavarovalnica Triglav 2021 Cost of contract acquisition Claim handling costs Costs of asset management Other operating expenses TOTAL
Acquisition costs 34,375,142 0 0 0 34,375,142
Depreciation of operating assets 7,631,707 1,868,843 325,483 3,347,240 13,173,273

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Notes to the income statement

Labour costs 60,760,502 15,886,968 2,410,361 27,549,638 106,607,469
Wages and salaries 43,726,323 11,012,037 1,765,812 18,704,189 75,208,360
Social security and pension insurance costs 7,375,834 1,863,978 304,483 3,234,705 12,778,999
Other labour costs 9,658,345 3,010,954 340,067 5,610,745 18,620,111
Costs of services provided by natural persons other than SPs, including related taxes 25,294 213,541 1,495 69,425 309,755
Other operating costs 21,475,915 3,151,122 855,399 15,100,004 40,582,440
Costs of entertainment, advertising, trade shows 8,388,109 24,103 19,986 215,654 8,647,852
Costs of material and energy 1,918,228 618,348 55,191 851,489 3,443,257
Maintenance costs 2,812,683 845,921 275,369 4,765,076 8,699,049
Reimbursement of labour-related costs 2,169,023 66,670 24,504 166,540 2,426,736
Costs of intellectual and personal services 658,428 79,107 150,657 1,866,146 2,754,338
Membership fees and charges 559,538 133,389 14,177 750,511 1,457,614
Costs of services - transport and communications 1,872,035 465,125 49,865 542,962 2,929,987
Costs for insurance premiums 56,255 22,958 1,943 223,986 305,142
Payment transaction costs and banking services 366,178 553 75,116 693,307 1,135,154
Rents 736,399 291,058 28,466 2,632,709 3,688,633
Costs of professional training services 361,503 104,083 117,498 312,644 895,728
Other costs of services 1,577,537 499,806 42,627 2,078,980 4,198,949
TOTAL OPERATING EXPENSES 124,268,560 21,120,474 3,592,739 46,066,306 195,048,079

in EUR

Zavarovalnica Triglav 2020 Cost of contract acquisition Claim handling costs Costs of asset management Other operating expenses TOTAL
Acquisition costs 28,550,727 0 0 0 28,550,727
Depreciation of operating assets 7,031,753 1,767,164 283,711 3,062,642 12,145,270
Labour costs 57,511,190 15,240,239 2,473,568 26,088,638 101,313,635
Wages and salaries 41,937,127 10,760,110 1,837,744 17,799,035 72,334,017
Social security and pension insurance costs 6,969,474 1,786,287 312,845 2,932,147 12,000,752
Other labour costs 8,604,589 2,693,842 322,979 5,357,456 16,978,866
Costs of services provided by natural persons other than SPs, including related taxes 20,379 195,592 6,230 67,769 289,969
Other operating costs 20,454,386 3,087,923 991,805 13,117,133 37,651,247
Costs of entertainment, advertising, trade shows 7,462,609 17,480 14,864 112,624 7,607,576
Costs of material and energy 2,049,043 693,558 59,288 980,656 3,782,544
Maintenance costs 2,969,546 774,217 277,386 4,801,886 8,823,035
Reimbursement of labour-related costs 2,028,422 41,047 21,925 84,081 2,175,475
Costs of intellectual and personal services 458,994 122,632 209,653 1,280,746 2,072,024
Membership fees and charges 586,542 147,847 45,823 600,456 1,380,668
Costs of services - transport and communications 1,910,654 376,242 50,538 641,263 2,978,697
Costs for insurance premiums 80,395 33,535 3,009 262,379 379,318
Payment transaction costs and banking services 392,786 621 121,410 704,167 1,218,984
Rents 1,022,141 348,547 34,263 1,619,748 3,024,699
Costs of professional training services 280,487 74,143 79,188 331,127 764,946
Other costs of services 1,212,768 458,055 74,458 1,698,000 3,443,281
TOTAL OPERATING EXPENSES 113,568,435 20,290,917 3,755,314 42,336,182 179,950,848

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR Triglav Group Zavarovalnica Triglav
2021 2020 2021 2020
Fee and commission expenses 35,152,667 30,320,683 14,437,986 11,318,836
Expenses from impairment of insurance receivables and write-offs 2,022,500 5,221,362 1,284,515 3,298,341
Fire tax 5,013,123 4,741,187 4,600,869 4,400,360
Expenses of preventive activity 3,527,029 3,374,643 2,891,761 2,773,516
Supervisory authority fees 2,014,826 1,786,795 1,058,180 907,241
Other net insurance expenses 4,185,795 6,078,717 1,025,186 1,609,743
OTHER EXPENSES FROM INSURANCE OPERATIONS 51,915,940 51,523,387 25,298,497 24,308,038
in EUR Triglav Group Zavarovalnica Triglav
2021 2020 2021 2020
Financial expenses 2,729,286 2,937,501 2,277,892 2,578,946
Interest expenses for bonds issued 2,187,500 2,351,604 2,187,500 2,460,276
Lease interest expenses 489,303 512,481 65,714 65,395
Other financing expenses 52,483 73,416 24,678 53,275
Other expenses 55,650,367 54,371,221 20,207,745 17,780,733

Operating expenses of non-insurance companies

32,844,278 32,184,037 0 0

Employee and Management Board bonuses

17,862,055 14,699,072 15,666,219 12,691,608

Expenses from impairment of investment property

4,340 697,313 0 653,340

Other investment property expenses

2,162,149 2,312,787 2,725,512 2,829,442

Depreciation of investment property

1,335,886 1,400,196 967,250 965,361

Depreciation of right of use assets

44,305 43,190 44,305 43,190

Loss from investment property disposal

28,825 207,679 0 1,685

Expenses from reversal of impairment of other receivables

33,829 117,257 18,323 39,272

Expenses from disposal of property, plant and equipment

39,298 23,488 4,549 16,116

Expenses from disposal of intangible assets

467,828 70,809 467,828 70,809

Expenses from impairment of real property used for ordinary activities

0 314,377 0 132,467

Expenses from impairment of intangible assets

0 783,164 0 0

Other expenses

827,574 1,517,852 313,759 337,444

TOTAL OTHER EXPENSES

58,379,653 57,308,722 22,485,637 20,359,679

4.13 Other expenses from insurance operations

4.14 Other expenses

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Notes to the income statement


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR

2021

Triglav Group Before tax Tax After tax Before tax Tax After tax
Profit from increase in fair value of available for sale financial assets -46,148,956 11,107,513 -35,041,443 27,824,231 -8,163,206 19,661,025
Liabilities from insurance contracts with a discretionary participating feature (shadow accounting) 28,770,746 -5,466,442 23,304,304 -17,577,840 3,339,790 -14,238,050
Actuarial gains/losses 129,024 0 129,024 -281,989 0 -281,989
Translation differences 170,440 0 170,440 -556,570 0 -556,570
TOTAL OTHER COMPREHENSIVE INCOME -17,078,746 5,641,071 -11,437,675 9,407,832 -4,823,416 4,584,416

2021

Zavarovalnica Triglav Before tax Tax After tax Before tax Tax After tax
Profit from increase in fair value of available-for-sale financial assets -38,145,921 11,129,871 -27,016,051 27,765,868 -7,719,483 20,046,385
Liabilities from insurance contracts with a discretionary participating feature (shadow accounting) 28,770,746 -5,466,442 23,304,304 -17,577,840 3,339,790 -14,238,050
Actuarial gains/losses 164,710 0 164,710 -283,076 0 -283,076
TOTAL OTHER COMPREHENSIVE INCOME -9,210,465 5,663,429 -3,547,036 9,904,952 -4,379,693 5,525,259

4.15.2 Tax expense in other comprehensive income

in EUR


Triglav Group

Zavarovalnica Triglav

2021 2020 2021 2020
Current tax expense 19,038,574 18,092,759 11,928,064 13,627,538
Deferred tax expense 640,578 -854,175 345,000 -555,211
TOTAL TAX EXPENSE IN THE INCOME STATEMENT 19,679,152 17,238,584 12,273,064 13,072,327

4.15 Income tax expense

4.15.1 Tax expense in the income statement

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Notes to the income statement

308

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

in EUR

Triglav Group Zavarovalnica Triglav 2021 2020

Accounting profit 132,644,845 90,903,282 85,688,613 71,069,966
Income tax rate - tax rate average of several countries 17.82% 19.88% 19.00% 19.00%
Accounting profit multiplied by tax rate 23,639,583 18,068,868 16,280,836 13,503,293
Tax effect of income deductible for tax purposes -3,924,446 -1,718,025 -3,486,988 -1,251,616
Tax effect of income added for tax purposes -9,064 225,864 10,614 0
Tax effect on the reduction in expenses not deductible for tax purposes 3,949,419 4,083,688 1,276,901 2,266,047
Tax relief -4,616,918 -3,086,668 -2,245,632 -1,468,155
Previously unrecognized deferred taxes 0 -365,535 0 0
Other tax effects 0 30,392 92,332 22,758
TOTAL TAX EXPENSE 19,038,574 17,238,584 11,928,063 13,072,327
Effective tax rate 14.35% 18.96% 13.92% 18.39%

4.15.3 Reconciliation between accounting profit and tax expense

In accordance with the Corporate Income Tax Act (ZDD PO -2), the applicable tax rate in Slovenia was 19% in 2021, the same as in the preceding year. In subsidiaries operating outside Slovenia, tax rates were used as applicable in the country of operation and in compliance with the local legislation. For the applied tax rates see Section 2.1.4.

The Company has no unused tax loss; at the Group level it amounted to EUR 27.5 million as at 31 December 2021 (compared to EUR 28.6 million as at 31 December 2020).

In the data of the Triglav Group, the average of all countries was taken into account in the corporate income tax rate.

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5. Other information

5.1 Fair value measurement

5.1.1 Fair value hierarchy

The tables below show fair values of assets and liabilities classified according to the fair value hierarchy.

in EUR

Triglav Group As at 31 December 2021 Carrying amount Level 1 Level 2 Level 3 Total
Assets - measured at fair value Equity securities 332,988,233 240,531,858 0 92,456,375 332,988,233
Debt securities 2,349,026,330 479,980,327 1,869,037,119 8,884 2,349,026,330
Derivative financial instruments 20,317 0 20,317 0 20,317
Unit-linked insurance assets 619,617,488 598,678,211 20,635,943 303,334 619,617,488
Assets - fair value disclosed Land and buildings for insurance activities 95,577,467 0 0 105,162,133 105,162,133

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Land and buildings for investment activities 75,110,973 0 94,510,057 94,510,057
Debt securities (HTM) 157,560,733 0 191,789,261 0 191,789,261
Deposits with banks 70,472,826 0 69,641,171 0 69,641,171
Loans given 8,299,712 0 0 8,304,283 8,304,283
Debt securities (L\&R) 5,991,639 0 5,952,000 0 5,952,000
Liabilities - fair value disclosed Subordinated bonds 49,471,831 0 53,749,521 0 53,749,521

Triglav Group

As at 31 December 2020

Carrying amount Level 1 Level 2 Level 3 Total
Assets - measured at fair value Equity securities 223,163,402 151,243,025 0 71,920,377 223,163,402
Debt securities 2,403,308,090 1,506,407,355 896,900,735 0 2,403,308,090
Derivative financial instruments 113,301 0 113,301 0 113,301
Unit-linked insurance assets 501,808,980 449,327,642 52,461,780 19,558 501,808,980

Assets - fair value disclosed

Land and buildings for insurance activities 97,614,829 0 0 101,997,495 101,997,495
Land and buildings for investment activities 78,977,800 0 0 97,660,730 97,660,730
Debt securities (HTM) 162,824,686 0 18,331,006 188,553,736 0 206,884,742
Deposits with banks 72,474,219 0 71,987,450 0 71,987,450
Loans given 7,885,008 0 0 7,887,114 4,220,386
Debt securities (L\&R) 6,401,173 0 6,364,204 0 6,364,204
Liabilities - fair value disclosed Subordinated bonds 49,423,693 0 51,792,521 0 51,792,521

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Assets - measured at fair value Carrying amount Level 1 Level 2 Level 3 Total
Equity securities 205,590,084 120,508,156 0 85,081,928 205,590,084
Debt securities 1,589,601,822 356,825,433 1,232,776,388 0 1,589,601,822
Derivative financial instruments 20,317 0 20,317 0 20,317
Unit-linked insurance assets 539,417,972 530,759,767 8,658,205 0 539,417,972
Investments in associates 41,693,996 0 0 41,693,996 41,693,996
Assets - fair value disclosed Carrying amount Level 1 Level 2 Level 3 Total
Land and buildings for insurance activities 59,018,066 0 0 66,748,484 66,748,484
Land and buildings for investment activities 43,840,054 0 0 61,386,766 61,386,766
Debt securities (HTM) 140,946,233 0 173,901,172 0 173,901,172
Deposits with banks 19,660,793 0 19,604,272 0 19,604,272
Loans given 6,869,091 0 6,579,159 0 6,579,159
Debt securities (L\&R) 5,991,639 0 5,952,000 0 5,952,000
Liabilities - fair value disclosed Carrying amount Level 1 Level 2 Level 3 Total
Subordinated bonds 49,471,831 0 53,749,521 0 53,749,521

Zava rov alni ca Triglav

As at 31 December 2020

Carring amount Level 1 Level 2 Level 3 Total
Assets - measured at fair value
Equity securities 115,552,906 49,571,409 0 65,981,498 115,552,906
Debt securities 1,687,062,569 1,226,158,197 460,904,372 0 1,687,062,569
Derivative financial instruments 113,301 0 113,301 0 113,301
Unit-linked insurance assets 442,292,488 397,371,769 44,920,719 0 442,292,488
Investments in associates 31,337,951 0 0 31,337,951 31,337,951
Assets - fair value disclosed
Land and buildings for insurance activities 59,195,351 0 0 64,855,528 64,855,528
Land and buildings for investment activities 44,451,276 0 0 59,837,722 59,837,722
Debt securities (HTM) 143,908,512 11,001,264 175,082,197 186,083,461
Deposits with banks 19,567,302 0 19,432,104 0 19,432,104
Loans given 10,982,611 0 8,109,920 0 8,109,920
Debt securities (L\&R) 6,401,173 0 6,364,204 0 6,364,204
Liabilities - fair value disclosed
Subordinated bonds 49,423,693 0 51,792,521 0 51,792,521

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in EUR

Triglav Group Zavarovalnica Triglav
2021 2020 2021 2020
Value as at 1 January 71,939,935 61,061,888 97,319,448 73,739,170
Purchases 31,161,252 11,361,478 33,872,252 25,601,495
Disposals -15,202,211 -1,361,924 -15,152,076 -1,327,017
Revaluation through profit or loss 483,964 -505,908 400,920 -1,717,044
Revaluation in other comprehensive income 5,474,961 1,091,073 9,725,896 1,022,844
Transfers from/to other levels 1,373,238 0 609,485 0
Acquisition -700,404 299,404 0 0
Foreign exchange differentials 1,820 -6,076 0 0

Value as at 31 December

Triglav Group Zavarovalnica Triglav
31 December 2021 31 December 2020 31 December 2021 31 December 2020
Non-marketable assets (Level 3) 94,532,555 71,939,935 85,081,928 65,981,498
Estimated value deviation +/- -23,268,934/13,159,489 -11,989,589/7,987,555 -21,420,123/10,090,535 -11,236,448/7,451,002
Equity investment in associates 36,031,346 28,237,714 41,693,996 31,337,951
Estimated value deviation +/- n/a n/a -5,414,335/966,967 -7,785,294/4,184,099

5.1.2 Financial assets classified into Level 3

The value of financial assets classified into Level 3 increased in 2021 predominantly due to the payments into alternative investment funds. The increase is reduced by payments received from alternative investment funds, which represent the bulk of the “sales” item. The “revaluation in other comprehensive income” item, which has a significant impact on the overall increase in financial assets classified into level 3, is also mainly a result of changes in the value of alternative investment funds.

5.1.3 Sensitivity analysis of non-marketable equity securities

Sensitivity analysis of financial assets classified in Level 3 is disclosed below. The analysis for Zavarovalnica Triglav includes equity investments in associates. The sensitivity analysis shows how much the fair values of these financial assets would increase or decrease in the case of differently applied assumptions that are not based on observable market data. The sensitivity analysis considered a median scenario of value estimates.

With regard to investments valued using model-based valuation techniques, the value deviation is determined in the valuation process with adjustments made to key assumptions (price of invested capital, growth rate). For non-valued investments, ±15% of the change in investment value is taken into account in calculating the deviation, ±10% of the change in investment value for alternative investment funds investing in debt securities, and asymmetric –25/+10% of the change in investment value for alternative investment funds investing in equity securities.

5.1.4 Reclassification of financial assets between levels

Triglav Group Zavarovalnica Triglav
2021 2020 2021 2020
Reclassification from level 1 to level 2 755,181,819 115,643,909 603,687,505 84,685,126
Reclassification from level 2 to level 1 80,144,184 452,418,713 50,588,034 322,307,603

The method of measuring fair value did not change in 2021. Reclassifications between levels were a result of market factors. As at the 2021 year-end, some financial assets showed lower liquidity and market depth than at the 2020 year-end, consequently failing to meet the requirements for classification into Level 1. Part of financial assets met the conditions for classification in the highest level of the fair value hierarchy, therefore it was reclassified into Level 1. Reclassification between levels has no impact on fair value.

NO_CONTENT_HERE

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

5.2 Additional notes to the cash flow statement

Below is the cash flow statement as required by the Insurance Supervision Agency. Cash flows from operating activities are prepared using the indirect method. Income and expenses are adjusted for the effects of non-monetary transactions (impairments, changes in insurance technical provisions, deferred income and expenses) and for the income and expenses items related to cash flows from investing and financing activities. In addition, changes in receivables and liabilities from operating activities in the period are taken into account when calculating net cash flows from operating activities.

Cash flows from investing and financing activities are disclosed based on actual payments. Cash flows from financing activities include expenses for interest and principal payments for leases.

The consolidated cash flow statement is composed of the sum of the cash flows of all Group companies and then adjusted for intragroup cash flows.

in EUR Triglav Group Zavarovalnica Triglav
2021 2020 2021 2020
A. CASH FLOWS FROM OPERATING ACTIVITIES
a. Income statement items 144,641,397 125,392,511 57,377,294 43,160,418
Net written premium for the period 1,187,488,721 1,119,644,973 606,380,354 581,321,664
Investment income (excluding financial income) 22,539,986 18,201,062 9,134,442 9,606,634
Other operating income (excluding revaluation and provisions reductions) and financial income from operating receivables 43,258,766 34,516,215 12,143,285 9,946,221
Net claims paid for the period -713,359,986 -686,447,305 -373,056,512 -376,589,051
Bonuses and discounts paid -12,072,221 -12,999,285 -10,603,774 -11,257,539
Net operating expenses excluding depreciation costs and change in deferred acquisition costs -288,529,978 -257,874,524 -138,213,385 -127,492,924
Investment expenses (excluding depreciation and financial expenses) -8,839,299 -9,172,145 -6,371,339 -6,925,520
Other operating expenses excluding depreciation (other than revaluation and excluding the increase in provisions) -66,806,018 -64,388,961 -26,027,184 -22,974,043
Corporate income tax and other taxes excluded from operating expenses -19,038,574 -16,087,519 -16,008,593 -12,475,023
b. Changes in net operating current assets – operating balance sheet items -7,283,265 -6,336,992 -3,345,436 -4,635,089
Changes in operating receivables from direct insurance operations -12,709,036 8,086,404 -6,113,550 68,733
Changes in receivables from reinsurance operations 5,742,340 -16,107,791 -3,725,245 -2,577,417
Changes in other receivables from (re)insurance operations 424,995 -8,242,089 -1,550,658 -2,367,792
Changes in other receivables and assets -2,679,343 1,115,863 1,575,807 -557,237
Changes in deferred tax assets -107,165 -772,947 0 0
Changes in inventories 365,967 60,592 454,701 24,385
Changes in liabilities from direct insurance operations 2,551,991 -4,891,037 -436,034 -3,602,591
Changes in liabilities from reinsurance operations -1,363,326 4,569,364 4,854,423 4,515,110
Changes in other operating liabilities -9,446,802 -9,988,588 0 -244,394
Changes in other liabilities (other than unearned premium) 10,472,491 20,185,037 1,595,120 106,113
Changes in deferred tax liabilities -542,244 -351,800 0 0
c. Net cash from/(used in) operating activities (a + b) 137,358,132 119,055,519 54,031,858 38,525,329
B. CASH FLOWS FROM INVESTING ACTIVITIES
a. Cash inflows from investing activities 1,093,015,888 1,361,243,567 945,312,942 1,132,256,197
Cash inflows from interest received from investing activities 37,412,752 43,998,453 23,440,425 28,815,764
Cash inflows from dividends and profit sharing 5,653,046 5,248,223 12,494,301 3,801,801
Cash inflows from disposal of intangible assets 0 132,562 0 12,562
Cash inflows from disposal of plant, property and equipment 3,515,560 3,005,255 151,349 414,273
Cash inflows from disposal of financial investments 1,046,434,530 1,308,859,074 909,226,867 1,099,211,797
– Cash inflows from disposal of investments in subsidiaries and other companies 0 0 0 0
– Other cash inflows from disposal of financial investments 1,046,434,530 1,308,859,074 909,226,867 1,099,211,797
b. Cash outflows from investing activities -1,186,871,319 -1,445,191,950 -965,578,127 -1,149,365,270
Cash outflows for acquisition of intangible assets -7,877,065 -9,126,252 -6,931,001 -7,711,934
Cash outflows for acquisition of property, plant and equipment -9,507,447 -13,601,854 -3,365,839 -7,310,866
Cash outflows for acquisition of financial investments -1,169,486,807 -1,422,463,844 -955,281,287 -1,134,342,470

Business Report

Cash Flows from Investing Activities

Cash out flows for acquisition of investments in subsidiaries and other companies -4,465,325 -14,948,951 -7,039,617 -14,900,000
Other cash out flows for acquisition of financial investments -1,165,021,482 -1,407,514,893 -948,241,670 -1,119,442,470
Net cash from/(used in) investing activities (a + b) -93,855,431 -83,948,383 -20,265,185 -17,109,073

C. Cash Flows from Financing Activities

Cash in flows from financing activities 0 0 0 0
Cash in flows from paid-in capital 0 0 0 0
Cash in flows from long-term loans received (issued bond) 0 0 0 0
Cash in flows from short-term loans received 0 0 0 0
Cash out flows for financing activities -43,097,819 -29,035,063 -42,157,905 -25,224,146
Cash out flows for interest paid -2,458,714 -3,982,947 -2,343,302 -3,513,302
Cash out flows for purchase of treasury shares 0 0 0 0
Cash out flows for capital repayment 0 0 0 -20,628,000
Cash out flows for payments of long-term financial liabilities 0 -21,620,132 -1,164,850 -1,082,844
Cash out flows for payments of short-term financial liabilities -2,030,685 -3,431,984 0 0
Cash out flows for dividends and profit sharing -38,608,420 0 -38,649,752 0
Net cash from/(used in) financing activities (a + b) -43,097,819 -29,035,063 -42,157,905 -25,224,146

D. Closing Balance of Cash and Cash Equivalents

Closing balance of cash and cash equivalents 82,321,630 81,899,664 13,912,991 22,304,222

E1. Net Cash Flow for the Period

Net cash flow for the period 404,882 6,072,073 -8,391,231 -3,807,890

E2. External Acquisition

External acquisition 0 0 0 0

E3. Exchange Rate Differences

Exchange rate differences 17,084 -42,184 0 0

F. Opening Balance of Cash and Cash Equivalents

Opening balance of cash and cash equivalents 81,899,664 75,869,775 22,304,222 26,112,112

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in EUR Triglav Group Zavarovalnica Triglav
2021 2020 2021 2020
Auditing of the Annual Report 540,408 545,478 181,414 174,277
Other assurance services 9,719 1,501 0 0
Other non-auditing services 54,778 3,900 0 0
TOTAL 604,905 550,879 181,414 174,277
in EUR Triglav Group Zavarovalnica Triglav
2021 2020 2021 2020
COVID-related government grants 194,560 381,467 127,017 77,169
State incentives for the employment of specific categories of workers 214,417 212,831 204,921 198,242
Funds obtained through public tenders 29,797 55,473 4,807 36,773
Reimbursement of labour costs by the state 2,259,241 2,379,066 2,189,942 1,774,333
Other government grants and assistance 14,272 - - -
TOTAL 2,712,287 3,028,836 2,526,687 2,086,517

5.3 Amounts spent on auditors

The audit of these separate and consolidated financial statements for 2021 was performed by the audit

rm Deloit te, Revizija d.o.o., Ljublj ana. Said audit rm also carried out the audit in al l Group members.

The amounts spent on the ser v ices of this audit rm are shown in the table below.

5.4 Government grants

The following are government grants rec eived by the Company in the form of:

  • COVID-19 -related aid granted by an individual countr y to cont ain the C OVID -19 epidemic;
  • incentives for the employ ment of spe cic c ategories of wo rkers;
  • funds obtained through public tenders, b oth for co -nancing costs and for the purchase of specic asse ts;
  • reimbursements o f labour costs b y the state.

The grants relate d to assets are re cognised as income and the remain ing grants re duce the costs the y are intended to compensa te.

5.5 Related par ty transactions

Related par t y transac tions are disclosed separatel y for the Triglav Group a nd Zav arovalnica T riglav:

  • transac tions with subsidia ries are disclos ed only at Company level and include transac tions with entities in which the Company has a domi nant inuence (pres ented in Se c tion 3.5 ). At Group level, these transac tions are eliminated in the consolidation processes;
  • transac tions of associates in which the Group and the Company ha ve signicant inuence are presente d in Sec tion 3. 6;
  • transactions with s hareholders and shareholder -related compa nies;
  • transac tions with the management which is represented by the member s of the Management Board and the Super visor y B oard.

Tr ansac tions with subsidi aries and associates and income, exp enses, receiv ables and liabil itie s arisi ng from these transactions are s hown below.

The largest shareholders o f Zavarovalnica T riglav are Zavod za pokojnin sko in invalid sko zavarovanje Slovenije (Pension and Disabilit y Insurance Institute of Slovenia – ZPIZ) and Slovens ki državni hol ding ( Slovenian Sovereign Hol ding – SDH), which hold a 34 .47% and a 28.09% par ticipating interest respe c tively. The only materia l transac tion in 2021 was the dividend payout.

The t wo shareholders receive d dividends in the tot al amount of EUR 2 4 .2 million, of which the ZPIZ receive d EUR 13.3 mi llion and SDH EUR 10.9 mil lion.

The shareholder-related companies are those in which SDH has a majority p ar ticipating interest or dominant inuence. As at 31 December 202 1, there were t wo such companies, with which neither the Company nor the Grouphave signicant transactio ns.

The related par t y ser vices are charged at the same price s as those applying to unrelated par ties. Pricing metho ds includethe ex ternal or interna l comparables method and cost contribution arrangement.

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in EUR

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31 Dec. 2021

31 Dec. 2020

ASSETS

Stakes and shares 131,924,683 132,337,466
Debt securities and loans given to members of the Group 2,146,807 6,610,381
Right of use assets 888,293 827,255
Insurance premium receivables from policyholders 10,027 15,620
Co-insurance receivables 0 0
Re-insurance receivables 7,002,697 6,778,184
Receivables for co-insurer's share in claims 2,630 197
Receivables for reinsurer's share in claims 6,478,503 5,221,704
Other short-term receivables from insurance operations 228,795 82,267
Short-term receivables from financing 21,531 46,152
Other short-term receivables 752,713 730,317
Short-term deferred expenses 30,732 61,969

LIABILITIES

Liabilities to policyholders 17,925 0
Liabilities to agents and brokers 419,562 368,827
Liabilities to insurances for co-insurance premium 24,248 22,377
Liabilities for reinsurance premiums 10,967,485 9,594,905
Liabilities for shares in claims from co-insurance 0 0
Liabilities for shares in claims from re-insurance 5,909,345 4,510,857
Lease liabilities 915,166 851,981
Other short-term liabilities 174,610 153,503

INCOME AND EXPENSES

Gross written premium and active reinsurance premium 31,802,130 29,560,612
Assumed co-insurance written premium 0 0
Outward re-/co-insurance premium (–) -81,394,215 -73,313,592
Net premium income -49,592,085 -43,752,980
Re-/co-insurance commission income 17,710,400 15,558,263
Fee and commission income 4,908,456 3,382,602
Other income from insurance operations 1,440,370 1,202,346
Interest income 177,238 294,441
Other insurance income 1,145,554 1,150,055
Income from land and buildings 707,040 687,336
Other income 573,300 473,282
Dividends 8,000,000 0
Other income from financial assets 2,647 8,203
TOTAL INCOME -14,927,080 -20,996,452
Gross claims settled 9,185,312 8,242,296
Re-/co-insurers' share in gross claims -26,491,451 -22,517,380
Net claims -17,306,139 -14,275,084
Expenses for reinsurance premiums 4,833,477 4,575,494
Loss on disposal from financial assets 0 0
Other financial expenses 20,647 12,537
Other expenses 0 0
Interest expenses 20,549 22,561
Depreciation of right-of-use assets 122,001 129,523
TOTAL EXPENSES -12,309,465 -9,534,969

Transactions with associates

in EUR

Triglav Group Zavarovalnica Triglav 31 Dec. 2021 31 Dec. 2020
Stakes and shares 36,031,346 28,237,714 41,693,997 31,337,951
Insurance premium receivables from policyholders 8,857 5,096 8,693 4,932
Liabilities to policyholders 0 27 0 0
Liabilities to agents and brokers 2,250 7,319 4,446 7,176
Other short-term liabilities 1,561 312 0 0
Accrued costs and expenses 450 450 0 0

INCOME AND EXPENSES

Gross written premium 91,048 79,433 89,085 77,115
Income from dividends and stakes 0 0 0 0
Income from land and buildings 0 0 0 0
Gains on the sale of securities 0 0 0 0
TOTAL INCOME 91,048 79,433 89,085 77,115
Gross claims settled 31,551 2,648 31,551 2,648
Acquisition costs 2,256 2,829 0 0
Other operating expenses 0 0 0 0
TOTAL EXPENSES 33,807 5,477 31,551 2,648

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5.6 Members of the Management Board and Supervisory Board

In 2021, the Management Board members received the following remuneration:

First and last name Fixed remuneration – gross (1)* Variable remuneration (bonuses) – gross (2) Total gross (3 = 1+2) Total remuneration – net (4) Insurance premium – benefits and SVPI (5)** Other benefits (6)*** Total benefits and SVPI (7= 5 + 6)
Andrej Slapar 197,563 53,634 251,197 81,935 67,683 10,456 78,139

Uroš I van c

Uroš I van c 188,487 50,953 239,440 83,244 48,741 1,078 49,819
Tadej Čo roli 188,487 50,953 239,440 81,796 48,706 5,461 54,167
Barbar a Smolnikar 187,763 47,095 234,858 79,124 48,474 5,928 54,402
David Benedek 187,798 26,652 214,450 72,253 48,171 7,181 55,352
Maric a Mako ter 187,798 50,953 238,751 79,998 48,705 5,286 53,991
Benjam in Jošar**** 0 3,857 3,857 2,254 0 0 0
T O TA L 1,137,896 284,097 1,421,993 480,604 310,480 35,390 345,870

in EUR

Liabilities as at 31 December 2021

First and last name Deferred variable remuneration (bonuses) – gross (1) Fixed remuneration (salary) – gross and reimbursement (2) Total liabilities (3=1 +2)
Andr ej Slapar 60,261 16,473 76,734
Uroš I van c 57,248 15,625 72,873
Tadej Čo roli 57,248 15,631 72,879
Barbar a Smolnikar 57,248 15,349 72,597
David Benedek 35,211 15,638 50,849
Maric a Mako ter 57,248 15,619 72,867
T O TA L 324,464 94,335 418,799
  • Fixed remuneration includes salary, holiday pay and jubilee benefits.

** Insurance premiums include premiums for supplementary pension insurance, accident insurance, liability insurance and other types of insurance.

*** Other benefits include company cars.

**** Benjamin Jošar was Management Board member until 2 November, 2017.

The disclosure does not include travel expenses, accommodation costs and daily allowance as, by their nature, they are not considered remuneration of the Management Board.

As at 31 December 2021, Zavarovalnica Triglav had the following liabilities to the Management Board members:

The Company’s receivables from the Management Board members relate exclusively to receivables from salary deductions. The amounts of these are negligibly low.

In 2021, Zavarovalnica Triglav paid EUR 17,317,917 in remuneration to employees under an individual agreement (2020: EUR 14,943,676), of which EUR 15,534,781 in gross salaries (2020: EUR 13,710,082) and EUR 1,783,136 in other remuneration (2020: EUR 1,233,594).

The amounts do not include meal and travel allowances.

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First and last name Flat-rate remuneration – gross (1) Attendance fees – gross (2) Total gross (1+2) Total net Travel expenses – gross Travel expenses – net
Andrej Andoljšek 26,125 2,981 29,106 21,169 278 202
Branko Bračko 12,028 1,265 13,293 9,668 555 403
Tomaž Benčina 11,224 1,265 12,489 9,083 317 231
Peter Kavčič 12,229 1,705 13,934 10,134 1,275 927
Igor Stebernak 20,406 7,557 27,963 20,090 337 245
Jure Valjavec 10,219 1,265 11,484 8,352 0 0
Milan Tomaževič 10,018 1,716 11,734 8,534 278 202
Žiga Škerjanec 10,188 5,852 16,040 11,666 278 202
Mario Gobbo 9,339 2,156 11,495 7,572 0 0
Peter Celar 20,210 6,721 26,931 19,587 730 531
Branko Gorjan 18,708 2,981 21,689 15,775 0 0
Igor Zupan 18,708 3,421 22,129 16,095 278 203
Simon Kolenc* 3,396 1,045 4,441 3,230 0 0
Boštjan Koler* 1,504 2,200 3,704 2,694 0 0
Luka Kumer* 2,782 275 3,057 2,224 0 0
TOTAL 187,084 42,405 229,489 165,873 4,326 3,146

In 2021, the Supervisory Board members and committee members received the following remuneration:

External committee members.

All the above-mentioned remuneration of the members of the Management Board and the Supervisory Board represents the remuneration received at Zavarovalnica Triglav d.d. In the other Group companies, these members did not receive any remuneration.

The criteria for the performance assessment of the Management Board members are proposed by the Appointment and Remuneration Committee and approved by the Supervisory Board. The purpose of these criteria is to maximize the objective monitoring of the achievement of annual and medium-term objectives and to periodically assess the performance of the Management Board members. The performance criteria are designed to follow the Company’s annual and medium-term business objectives adopted in the Company’s annual business plans and strategic documents. The definition of a specific objective includes the following: its description, the expected target value, the assigned weight and the method for measuring or assessing its achievement. The method used to calculate the performance measures deviations from the set objectives by awarding a bonus for overperformance and through pay deduction from the basic salary of a Management Board member for underperformance.

The annual performance bonus is paid in three installments. The first half is paid within 30 days of the Supervisory Board approving the annual report and adopting a resolution on the bonus amount, or, in the event the annual report is approved at the General Meeting of Shareholders, within 30 days of the General Meeting of Shareholders approving the annual report and the Supervisory Board adopting a resolution on the bonus amount. The remaining 40% of the bonus is paid after two years, and 10% after three years; however, all three payments must be proportionate to the period of the office being held in a particular calendar year.

The Management Board members are entitled to severance pay equaling six times the average monthly basic salary they received as board members, if they are dismissed for economic and business reasons and their employment is terminated as a consequence. Severance is paid within one month of dismissal.

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5.7 Off balance sheet items

Triglav Group Zavarovalnica Triglav
31 Dec. 2021 31 Dec. 2020 31 Dec. 2021 31 Dec. 2020
Outstanding subordinated receivables 63,743,330 49,749,916 54,851,990 43,301,366
Alternative investments 36,317,208 43,651,573 34,145,677 38,348,369
Bonds, guarantees and other sureties issued 864,880 3,160,942 0 0
Contingent assets 5,302,124 4,570,811 2,730,891 2,757,155
Receivables from option agreements 0 0 0 0
Receivables from forward contracts 19,281,915 25,579,103 19,281,915 19,269,103
Contingent liabilities 298,647 332,467 0 0
Properties under acquisition 46,862 8,820 0 0
Assets under management 167,229,892 95,640,312 0 0
TOTAL OFF-BALANCE SHEET ITEMS 293,084,859 222,693,944 111,010,473 103,675,993

5.8 Major legal and arbitration disputes

On 19 August 2013, Zavarovalnica Triglav d.d. received an action led by Matjaž Rakovec, in which he made a request to annul the Supervisory Board’s resolution of 22 May 2013 regarding his dismissal from the office of President of the Management Board and the appointment of Andrej Slapar as temporary President of the Management Board, to annul the entry of changes referring to the

President of the Management Board into the court register, and to pay compensation amounting to EUR 516,399. Alternatively, Matjaž Rakovec requested that Zavarovalnica Triglav d.d. be obliged to reappoint him President of the Management Board and to recognise uninterrupted performance of his function of President of Zavarovalnica Triglav’s Management Board, including all the rights arising from the employment agreement, for the entire period of his unlawful dismissal from the office of President of the Management Board until his reappointment. Currently, only the dispute over the payment of compensation for non-pecuniary damage is still pending, as Ljubljana District Court ruled that Matjaž Rakovec is entitled to compensation in the amount of EUR 6,000, whereas his claim amounted to EUR 80,000. Zavarovalnica Triglav d.d. led an appeal against the court’s decision, which has not yet been decided. The claim regarding the payment of pecuniary damage was referred to Ljubljana Labour and Social Court.

In the repeated proceedings (Ref. No. I Pd 421/2019), Ljubljana Labour and Social Court assessed the plaintiff’s claim for compensation of salaries, annual leave allowances, preventive medical examinations, training, annual insurance premiums and bonuses (amount in dispute: EUR 436,399.42 with all dues) in terms of compensation for damages. The primary claim was rejected in part by the court for the reason of lis pendens (the major part of the claim based on salaries and annual leave allowances) and res judicata (the major part of the claim based on training), and dismissed it in part. The court rejected the plaintiff’s alternative claim in its entirety. The plaintiff led an appeal against the said court decision, and Zavarovalnica Triglav d.d. led a response to the appeal.

The decision to reject the plaintiff’s claim seeking to establish that the termination of his employment agreement and employment relationship was unlawful and to reappoint him to his previous office is final and was upheld by the Supreme Court of the Republic of Slovenia (Judgment VIII Ips 105/2018). Matjaž Rakovec’s employment agreement was thus terminated in a lawful manner and by said decision the proceedings concerning the alleged unlawfulness of the termination of his employment agreement and employment relationship conducted before the ordinary court were concluded. The constitutional complaint lodged by the plaintiff against the Supreme Court’s judgment was not admitted for consideration.

In the repeated proceedings (Ref. No. I Pd 394/2019), the Labour and Social Court assessed the plaintiff’s claim for the compensation of salaries and annual leave allowances (amount in dispute: EUR 75,625.16 with all dues) also in terms of compensation for damages. The court of first instance rejected the claim in the part under point 3 of the claim, which reads “and with all the rights arising therefrom,” regarding the calculation and payment of salary compensation for the period from May 2016 to his return to work and annual leave allowances for 2016 and all subsequent years until his return to work.

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from June 2013 to April 2016 and for the payment of annual leave allowances for 2015 with statutory default interest. The Higher Labour and Social Court rejected Matjaž Rakovec’s appeal and upheld the impugned judgment.

Zavarovalnica Triglav d.d. made provisions for the purpose of this dispute in the amount of EUR 82,000.

5.9 Events after the reporting period

In the period between the end of the reporting period and the date when the financial statements were authorised for issue, no adjusting events occurred that would affect the compiled consolidated and separate financial statements of Zavarovalnica Triglav for 2021.

A significant non-adjusting event after the reporting date is the war in Ukraine, which began on 24 February 2022. Until the approval of the annual report, the scale of this war and related sanctions against Russia and Belarus had not yet been known. The management carefully analysed the exposure of the Group and the Company to the aforementioned situation and assessed the potential impacts on their operations. The analysis was conducted in terms of the direct effects of the war, in terms of sanctions against Russia and Belarus and in terms of the increased risks of cyberattacks.

The direct effects of the war were assessed as negligible for the Group’s and the Company’s operations. With respect to insurance business in Ukraine, there are several active insurance covers; however, in most cases the Group’s liability is excluded in the event of war. If damage not related to the events of war occurs, the Group’s liabilities will be negligible and will be treated as part of its.

ordinar y operations. However, sanc tions against Russ ia and Belarus could af f e ct the Group’s opera tions. Sanc tions have already had a signicant impac t on nancial m arkets and payment transac tions. Direc t exp osure to Russian issuers of securities, i.e. mostl y government bonds, account s for 0.5% of the Group’s b ond por t fo lio. According to the most pessimistic scenario, these bonds will be fully impaired, which will reduce the Group’s investment re turn and prot for 2022.

The high level of volatilit y reco rded in the movement of the v alue of sto ck indices af fe c ts the value of the Group ’s equit y p or t folio. Until the approval of the annual repor t, general declines in the value o f stock price s were recorde d, with a negligible impact on pro t or loss. T he fall in value was ma inly due to a decline i n other comprehensive income. If the fall i n value were sign ic ant or long-lasting, thi s would also decrease prot o r loss for the year. The sensitivit y analysis of changes in equit y price s is presente d in Risk Man agement, Se c tion 2. 4. 2 Equ it y risk.

In carr ying out it s regular ins urance and reinsurance transac tions, the Group es timates that the main ris k arises from the de teriorating credit qualit y of Russia n reinsurance companies with which the Group operates. In addition, there is the risk of ban on international payment transac tions with Russi an reinsurance companies. The Group cu rren tly has 1.6% of claims provis ions for claims incurred which are reinsured w ith Russ ian reinsu rance companies. Ac cording to the most pessimistic scenario, i.e. the imposition of a com ple te block on the inte rnational pa yment transac tions of Russia n reinsurance compa nies or a complete suspension of their opera tions, the Group would h ave to assume the whol e share of provisions itself, reducing its prot or lo ss.

The Group also pays special at tention to c yber risk s. Since 22 February 2022, an increase in the scope o f online ac tivities has be en seen, such as an increase in the n umber of emails using social engineering ( e.g. phishing) and an increa se in the sc anning o f the Group ’s pu blic IP addresse s. As a re sult, more at tention is being paid to the regular monitoring of po tential incidents.

The business continuity plan that addresses c yb er risks is also in place. C yb er risk ma nagement is presente d in more det ail in Risk Management (Sec tion Challeng es an d opp or tun ities o f to day and Sec tion 2. 7 O pe rat ional r isks).

Based on the per formed analysis, there are no indications that these non-adjusting events af ter the repor ting date po se a risk to the Group in term s o f its abilit y to continue as a going concern. The issue of a guarantee for po tential in ves tment oppo r tun ities is also a materia l non-adjusting event. A contingent liability arising from a given gua rantee w ill not signicantly af fec t the amount of the Gr oup’s ass et s.

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5.10 Reporting as required by the Insurance Supervision Agency

5.10.1 Assets and liabilities of pension funds created as a guarantee fund

in EUR

31 December 2021 31 December 2020
Statement of financial position for PDPZ funds PDPZ – skupina PDPZ – zajamčeni PDPZ – zmerni PDPZ – drzni
ASSETS 249,789,207 209,337,165 20,062,106 20,449,892 238,022,822 210,130,825 14,903,162 13,002,992
Investment property and other real property rights 0 0 0 0 0 0 0 0
Investment property 0 0 0 0 0 0 0 0

Other property rights

Financial investments

245,306,210 206,801,643 18,953,886 19,550,681 232,607,973 207,613,047 12,892,078 12,102,848

Measured at amortised cost, of which:

- loans and deposits 0 0 0 0 0 0 0
- debt securities 0 0 0 0 0 0 0

Measured at fair value through other comprehensive income, of which:

- debt securities 0 0 0 0 0 0 0
- equity securities 0 0 0 0 0 0 0

Measured at fair value through profit or loss, of which:

245,306,210 206,801,643 18,953,886 19,550,681 232,607,973 207,613,047 12,892,078 12,102,848
- debt securities 180,910,694 175,170,224 5,543,010 197,460 209,318,178 205,749,608 3,381,150 187,420
- equity securities 64,395,516 31,631,419 13,410,877 19,353,221 23,289,795 1,863,439 9,510,928 11,915,428

Receivables

28,662 1,771,999 479,415 686,357 9,697 1,828,602 392,015 567,234

Receivables from fund manager up to guaranteed return

0 0 0 0 0 0 0 0

Other receivables

28,662 1,771,999 479,415 686,357 9,697 1,828,602 392,015 567,234

Cash and cash equivalents

4,454,335 763,522 628,804 212,855 5,405,152 689,176 1,619,069 332,910

Other assets

0 0 0 0 0 0 0 0

Off-balance-sheet assets

2,137,172 2,137,172 0 0 3,146,747 3,146,747 0 0

Financial derivatives

0 0 0 0 0 0 0 0

Other off-balance-sheet assets

2,137,172 2,137,172 0 0 3,146,747 3,146,747 0 0

LIABILITIES

249,789,207 209,337,165 20,062,106 20,449,892 238,022,822 210,130,825 14,903,162 13,002,992

Insurance technical provisions

249,216,841 208,763,416 20,031,760 20,421,665 237,495,087 209,637,873 14,883,467 12,973,747

Mathematical provisions for net paid-in premiums

166,070,634 166,070,634 0 0 161,802,005 161,802,005 0 0

Mathematical provisions for capital gain on the guarantee fund

42,692,782 42,692,782 0 0 47,835,868 47,835,868 0 0

Insurance provisions for business funds backing unit-linked insurance, of which:

40,453,425 0 20,031,760 20,421,665 27,857,214 0 14,883,467 12,973,747

Financial liabilities

0 0 0 0 0 0 0 0

Operating liabilities

564,811 501,184 29,462 27,252 524,297 473,268 19,211 28,831

Liabilities from acquired securities and other financial instruments

0 0 0 0 0 0 0 0

Guarantee fund manager liabilities

261,582 211,915 23,737 25,931 250,719 212,887 19,211 18,621

Cash surrender value payments to guarantee fund members

296,316 289,269 5,725 1,321 270,591 260,381 0 10,210

Other operating liabilities

6,914 0 0 0 2,987 0 0 0

Other liabilities

7,555 72,565 884 975 3,438 19,684 484 414

Off-balance-sheet liabilities

2,137,172 2,137,172 0 0 3,146,747 3,146,747 0 0

Financial derivatives

0 0 0 0 0 0 0 0

Guarantees given

0 0 0 0 0 0 0 0

Other off-balance-sheet liabilities

2,137,172 2,137,172 0 0 3,146,747 3,146,747 0 0

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5.10.2 Statement of financial position for funds posted separately in EUR

31 December 2021 31 December 2020
Statement of financial position for funds posted separately Renta1 Renta2 Renta1 Renta2
ASSETS 45,048,536 31,703,341 43,680,668 24,080,691
Investment property and financial investments 43,735,837 31,375,017 41,821,054 23,166,231
Investment property 0 0 0 0
Financial investments in subsidiaries and associates 0 0 0 0
Investments in subsidiaries 0 0 0 0
Investments in associates 0 0 0 0
Other financial investments 43,735,837 31,375,017 41,821,054 23,166,231
Shares and other floating rate securities and fund coupons 1,980,828 1,980,828 0 0
Debt and other fixed return securities 41,755,009 29,394,190 41,821,054 23,166,231
Investment fund shares 0 0 0 0
Mortgage loans 0 0 0 0
Other loans 0 0 0 0
Deposits with banks 0 0 0 0
Other financial investments 0 0 0 0
Reinsurers’ share of technical provisions 0 0 0 0
- from unearned premium 0 0 0 0
- from mathematical provisions 0 0 0 0
- from outstanding claims 0 0 0 0
- from bonuses and discounts 0 0 0 0
- from technical provisions for life insurance policy holders who bear investment risk 0 0 0 0
Receivables 1,226,482 56,325 1,393,339 0
Receivables from direct insurance 0 42,039 0 0
- receivables from insurers 0 42,039 0 0
- receivables from insurance brokers 0 0 0 0
- other receivables from direct insurance operations 0 0 0 0
Receivables from re-insurance operations 0 0 0 0
Other receivables 1,226,482 14,286 1,393,339 0
Other assets 86,217 271,999 466,275 914,460
Cash and cash equivalents 86,217 271,999 466,275 914,460
Other assets 0 0 0 0
Short-term deferred assets 0 0 0 0
Accrued income from interest and rent 0 0 0 0
Short-term deferred expenses 0 0 0 0
Other short-term deferred items 0 0 0 0
LIABILITIES 45,048,536 31,703,341 43,680,668 24,080,691
Fair value reserves 0 0 0 0
Gross insurance technical provisions 44,891,698 31,650,619 43,268,600 23,319,615
- gross provisions for unearned premiums 0 0 0 0
- gross mathematical provisions 44,891,698 31,650,619 43,268,600 23,319,615
- gross claim provisions 0 0 0 0
- gross provisions for bonuses and discounts 0 0 0 0
Gross insurance technical provisions for unit-linked insurance contracts 0 0 0 0
Liabilities from reinsurers' investments in reinsurance contracts 0 0 0 0
Other liabilities 156,837 52,722 412,068 761,076
Liabilities from direct insurance operations 78,705 13,896 255,205 595,828
- liabilities to policy holders 13,557 608 23,251 1,005
- liabilities to agents and brokers 0 0 0 0
- other liabilities from direct insurance operations 65,148 13,288 231,954 594,823
Liabilities from co-insurance and re-insurance operations 0 0 0 0
Other liabilities 78,133 38,826 156,863 165,248
Accruals 0 0 0 0

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Statement of financial position for guarantee fund backing unit-linked life insurance

in EUR 31 December 2021 31 December 2020

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ASSE TS 502,042,853 420,875,129
Investment property and financial investments 500,913,405 417,297,562
Investment property 0 0
Financial investments in subsidiaries and associates 0 0
Investments in subsidiaries 0 0
Investments in associates 0 0
Other financial investments 500,913,405 417,297,562
Shares and other floating rate securities and fund coupons 496,834,282 374,846,121
Debt and other fixed return securities 4,079,123 42,451,441
Investment fund shares 0 0
Mortgage loans 0 0
Other loans 0 0
Deposits with banks 0 0
Other financial investments 0 0
Reinsurers’ share of technical provisions 0 0
- from unearned premium 0 0
- from mathematical provision 0 0
- from outstanding claims 0 0
- from bonuses and discounts 0 0
- from technical provisions for life insurance policy holders who bear investment risk 0 0
Receivables 3,476 2,139,506
Receivables from direct insurance 944 860
- receivables from insurers 0 0
- receivables from insurance brokers 0 0
- other receivables from direct insurance operations 944 860
Receivables from re-insurance operations 0 0
Other receivables 2,532 2,138,646
Other assets 1,125,972 1,438,061
Cash and cash equivalents 1,125,972 1,438,061
Other assets 0 0
Short-term deferred assets 0 0
Accrued income from interest and rent 0 0
Short-term deferred expenses 0 0
Other short-term deferred items 0 0

LIABILITIES

502,042,853 420,875,129
Fair value reserves 0 0
Gross insurance technical provisions 0 0
- gross provisions for unearned premiums 0 0
- gross mathematical provisions 0 0
- gross claim provisions 0 0
- gross provisions for bonuses and discounts 0 0
Gross insurance technical provisions for unit-linked insurance contracts 499,681,626 420,868,883
Liabilities from reinsurers' investments in reinsurance contracts 0 0
Other liabilities 2,361,227 6,246
Liabilities from direct insurance operations 1,614 6,128
- liabilities to policyholders 0 0
- liabilities to agents and brokers 0 0
- other liabilities from direct insurance operations 1,614 6,128
Liabilities from co-insurance and re-insurance operations 0 0
Other liabilities 2,359,613 118
Accruals 0 0

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5.10.3 Income statement of pension funds formed as a guarantee fund

in EUR

2021 2020
PDPZ – skupina PDPZ – zajamčeni PDPZ – zmerni PDPZ – drzni PDPZ – skupina PDPZ – zajamčeni PDPZ – zmerni PDPZ – drzni
Financial income 10,917,769 3,519,412 2,740,192 4,658,165 11,604,157 7,920,282 1,541,520 2,142,355
Income from dividends and profit sharing 533,901 65,775 166,267 301,860 272,617 70,757 72,825 129,035
Interest income 1,687,331 1,602,748 76,183 8,400 2,546,739 2,463,715 75,775 7,249
Gains on disposal of financial investments 1,105,119 31,059 387,862 686,197 2,504,029 2,074,185 256,360 173,484
Net income from changes in the fair value of investments which are recognised at fair value through profit or loss 6,159,170 1,819,238 1,590,022 2,749,910 6,216,723 3,310,125 1,110,338 1,796,260
Other financial income 1,432,248 593 519,857 911,798 64,049 1,500 26,222 36,327
Income from investment property 0 0 0 0 0 0 0 0
Rental income from investment property 0 0 0 0 0 0 0 0
Gains on disposal of investment property 0 0 0 0 0 0 0 0
Net income from changes in the fair value of investments, which are recognised at fair value through profit or loss 0 0 0 0 0 0 0 0
Financial expenses 6,199,098 4,934,565 647,202 617,330 3,919,100 1,730,771 951,197 1,237,132
Interest expenses 0 0 0 0 0 0 0 0

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Lo sses f rom disposal o f financial investments 2,028,376 1,647,009 225,218 156,149 2,056,951 1,126,434 437,099 493,418
Revaluation operating expenses arising from a change in the fair value of financial investment through profit and loss 4,028,107 3,287,556 343,592 396,959 823,878 596,330 114,160 113,388
Other financial expenses 142,615 0 78,393 64,222 1,038,271 8,007 399,938 630,326
Expenses from investment property 0
Expenses from management and rental of investment property 0
Losses from disposal of investment property 0
Revaluation operating expenses arising from a change in the fair value of investment property through profit and loss 0
Result of investment activities 4,718,672 -1,415,153 2,092,990 4,040,835 7,685,057 6,189,511 590,323 905,223
Income from payments by investment manager for not achieving the guaranteed return 0
Other income 0
Other expenses directly charged to the guarantee fund in line with the fund management rules 2,444,631 2,070,910 192,536 181,185 2,282,094 2,029,864 141,327 110,903
Management commission 2,406,807 2,070,910 172,848 163,049 2,258,025 2,029,864 127,790 100,371
Custodian bank fees 13,436 0 6,914 6,522 9,127 0 5,112 4,015
Auditing expenses 418 0 209 209 2,720 0 1,360 1,360
Information expenses relating to guarantee fund members 0
Brokerage expenses for the purchase and sale of securities 0
Other expenses (which, according to the management rules, are) directly charged to the guarantee fund 23,970 0 12,565 11,404 12,222 0 7,065 5,157
Other expenses 0
Net profit intended for the insured 2,274,041 -3,486,063 1,900,453 3,859,651 5,402,963 4,159,647 448,996 794,320

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

5.10.4 Income statement for funds posted separately

in EUR

2021 2020
Income statement of the guarantee fund backing additional pension insurance during the annuity payout period Renta 1 Renta 2 Renta 1 Renta 2
Transfer of funds from the pension scheme of additional pension insurance 5,929,143 13,773,514 3,360,627 9,633,650
This legal entity 3,835,536 4,820,151 1,523,152 3,817,940
Other insurance company 0 0 0 0
Other pension companies 2,093,608 8,953,363 1,837,475 5,815,710
Mutual pension fund 0 0 0 0
Income from investments 1,579,822 203,815 2,591,613 675,110
Income from dividends 0 0 0 0

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Income from other investments

Income from other investments 1,455,993 124,729 1,807,500 151,931
Income from land and buildings 0 0 0 0
Interest income 304,028 124,729 414,284 151,931
Other investment income 1,151,965 0 1,393,216 0
Income from asset value adjustments 0 0 0 0
Profit on disposal of investments 123,830 79,085 784,113 523,179

Claims

Claims incurred 3,351,330 3,633,754 3,526,771 2,521,704
Gross claims settled 3,351,330 3,633,754 3,526,771 2,521,704
Change in gross provisions for claims outstanding 0 0 0 0
Change in other net technical provisions (+ /–) 3,500,524 9,702,071 1,710,413 7,354,957
Change of mathematical provisions (+/ –) 3,500,524 9,702,071 1,710,413 7,354,957
Change of other net technical provisions (+ /–) 0 0 0 0

Expenses

Expenses included in policies 621,641 565,387 583,473 375,476
Initial expenses 69,559 418,447 55,124 274,749
Collection, administrative expenses 444,160 0 415,746 0
Costs of claims settlement 107,922 146,940 112,603 100,727
Net operating expenses 155,155 281,503 139,398 194,141
Acquisition costs 0 156,369 0 112,066
Change of deferred acquisition costs (+/ –) 0 0 0 0
Other operating expenses 155,155 125,135 139,398 82,075
Depreciation of assets used in insurance businesses 11,490 9,617 9,105 5,507
Labour costs 70,613 59,103 64,734 39,153
- wages and salaries 49,088 41,086 45,565 27,559
- social security and pension insurance costs 8,806 7,370 7,561 4,573
- other labour costs 12,719 10,646 11,608 7,021
Costs of services provided by natural persons other than sole proprietors (costs under work contracts, service contracts and other relationships), together with duties and charges borne by the company 167 140 198 120
Other operating expenses 72,885 56,274 65,361 37,295

Income from reinsurance commissions and from participation in the positive technical result from reinsurance contract (–)

Income from reinsurance commissions 0 0 0 0

Expenses from investments

Expenses from investments 35,470 76,117 131,583 56,623

Depreciation and amortization of assets not used in operations

Depreciation and amortization of assets not used in operations 0 0 0 0

Expenses arising from asset management, interest expenses and other financial expenses

Expenses arising from asset management 29,112 18,812 108,001 53,649

Revaluation financial expenses

Revaluation financial expenses 0 0 0 0

Loss on disposal of investments

Loss on disposal of investments 6,358 57,304 23,582 2,974

Profit or loss of the guarantee fund, taking into account expenses included in policies

Profit or loss of the guarantee fund 0 0 0 0

Profit or loss of the guarantee fund, taking into account net operating expenses

Profit or loss of the guarantee fund 466,486 283,884 444,075 181,335

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Income statement for guarantee fund backing unit-linked life insurance

2021 2020
Gross written premium 69,868,754 56,640,852
Income from investments 72,124,822 17,943,614
Income from dividends 5,583 3,832
Income from other investments 67,252,158 15,401,135
Income from land and buildings 0 0
Interest income 1,835 538,380
Other investment income 67,250,323 14,862,755
- financial income from revaluation 67,250,323 14,862,755
- other financial income 0 0
Income from asset value adjustments 0 0
Profit on disposal of investments 4,867,081 2,538,647
Expenses from cash surrender value 50,176,608 48,338,150
Ordinary termination 22,057,919 25,651,724
Extraordinary termination 28,118,690 22,686,426
- withdrawal from insurance contract 26,141,740 21,063,758
- cancellation of insurance contract 0 0
- death of the insured person 1,976,950 1,622,668

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Change in other net technical provisions (+ /–) 78,911,179 6,525,905
Change of mathematical provisions (+/ –) 78,911,179 6,525,905
Change of other net technical provisions (+ /–) 0 0
Fund management costs 10,406,903 7,922,857
Entry fees 2,743,858 792,926
Exit costs 0 0
Management commission 7,663,045 7,129,931
Expenses from investments 2,498,885 11,797,554
Depreciation and amortization of assets not used in operations 0 0
Expenses arising from asset management, interest expenses and other financial expenses 5,075 0
Revaluation financial expenses 2,037,470 10,473,629
Loss on disposal of investments 456,340 1,323,925
Net profit for the period 0 0

Risk Management

Accounting Report

Other information


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Appendix: Glossary of insurance terms

Business Report

Glossary of insurance terms

Risk Management

Accounting Report

Inward reinsurance

When a reinsurance company assumes from other insurance and reinsurance companies the portion of the risk that exceeds their retention limits.

Accumulated profit

The legally justified amount of net profit for the current year, net profit brought forward and reserves from profit, which in accordance with the decision of the insurance company’s management board is first used to increase reserves (legal reserves, treasury share reserves and treasury shares, and statutory reserves) and other reserves according to the Supervisory Board’s decision. The remainder, referred to as accumulated profit, is allocated by the General Meeting of Shareholders to dividends, other reserves and other purposes, and carried forward to the next year.

Cedent

A party to a reinsurance contract who passes a portion of their assumed risks to reinsurance. The recipient of those risks is typically an insurance company. To cede means to pass a portion of assumed risk to the reinsurer.

Total return on share

The sum of growth in the share price in the accounting period and the dividend yield as at the reporting date.

Total revenue

Total revenue is composed of gross written insurance, coinsurance and reinsurance written premiums, other insurance income and other income.

Net earnings per share

The ratio of net profit in the accounting period which refers to the ordinary shareholders of the controlling company to the weighted average number of ordinary shares less ordinary shares held by Zavarovalnica Triglav or the Triglav Group members.

Return on equity (ROE)

The ratio of net profit for the period to the average balance of shareholders’ equity in the period.

Return on equity attributable to the owners of the controlling company

The ratio of net profit to the average balance of shareholders’ equity held by the owners of the controlling company in the accounting period.

Net claims incurred

Comprise gross claims incurred (benefits, claim payments and appraisal costs) less reinsurers’ and coinsurers’ shares of gross claims paid, adjusted for any change in net claims provisions, plus equalization scheme expenses for supplementary health insurance.

Net premium income

Comprises gross written premium less written premium ceded to reinsurers and coinsurers, adjusted for the change in net unearned premium.

Floating stock / free float

Shares held by shareholders who own 5% or less of shareholders’ equity.

Economic value distributed

Comprises net claims incurred and other insurance expenses, expenses from financial assets, other expenses, operating expenses, dividend payments, tax expense, community investment (prevention activities, donations, sponsorships), employee wages, allowances and benefits.

Dividend yield

The ratio of gross dividends per share to price per share on a given day.

Supplemental insurance/rider


Insurance

Insurance that is underwritten as a supplement to another (precisely defined) insurance and that cannot be underwritten independently.

Return on Investment

Difference between income and expenses from financial assets. Income from investments comprises income from investments in associates and income from investments (interest income, gains on disposal of investments and other income from investments). Expenses from investments comprise expenses from investments in associates and expenses from investments (impairment of investments, losses on the disposal of investments and other expenses from investments). Return on investment does not include net unrealized gains and losses on unit-linked life insurance assets.

Endowment

(for life insurance products with a savings component) Insured event in which the insurer pays the sum insured, together with bonuses after the insured survives an agreed insurance period.

Incurred but not reported (IBNR)

Provisions for incurred but not yet reported claims.

Capitalisation

The reduction of sums insured in life insurance with a savings component, which is carried out if the policyholder stops paying premiums. In addition to standard criteria for setting the premium (gender and age of the insured), the amount of the sum insured depends primarily on the number of paid-in premiums and the remaining insurance term.

Book Value per Share

Ratio of stockholders’ equity to the number of outstanding shares on the reporting date.

Capital Adequacy Ratio

The ratio of available own funds eligible for covering the solvency capital requirement to the solvency capital requirement.

Combined Ratio

The sum of the expense ratio and claims ratio. It shows the profitability of non-life and health insurance transactions. A value of less than 100% indicates profit from non-life and health insurance transactions, excluding returns on investment.

The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Composite (or universal, general) insurance company

An insurance company that conducts non-life and life insurance business.

Gross and net

In the insurance industry, the terms gross and net typically relate to quantities and ratios before and after the deduction for reinsurance.

Unearned premium

A component of insurance technical provisions that represents the component of gross written premium that relates to future or subsequent accounting periods.

Claims provisions

Provisions created to cover claims that incurred in the past and were not settled by the end of the accounting period. Provisions are created for already reported claims, claims not yet reported and/or under-reported claims.

Gross operating expenses

Gross operating expenses are recognised as original costs by nature.

Own risk and solvency assessment (ORSA)

Own assessment of risks to which the insurance company’s business is exposed, including the risks it may be exposed to in the future, and an assessment of the appropriateness of available own funds to cover them.

Gross written premium

Sum of all premiums that the insurance company charges to policyholders following the underwriting or renewal of policies in the accounting period.

Gross written premium per company employee

Gross written premium in the accounting period divided by the average number of employees at an insurance company.

Gross claims paid

Benefits and claims calculated for all or a portion of settled claims in the accounting period, including claim settlement costs.

Expense ratio

Ratio of the sum of operating expenses, expenses for bonuses and discounts and other net insurance expenses (calculated as the difference between other insurance expenses and other insurance income) to net non-life and health insurance premium earned.

Surrender

The termination of a life insurance policy that results in the pay-out of the value thereof (saved assets and mathematical provisions, less the costs incurred by the insurance company).

Average daily turnover in shares

The ratio of the total value of share turnover in the accounting period to the number of trading days in that period.

Reinsurance

Reinsurance is the insurance of amounts over the internal risk equalisation rate of a given insurance company with another insurance company registered to provide reinsurance services.

Prevention

The portion of non-life insurance premiums that the insurance company allocates to prevention activities to mitigate future risks.

Associate

A company in which another entity directly or indirectly holds between 20% and 50% of voting rights, and thus has a significant effect on capital, but does not control that company.

Income from claimed gross subrogation receivables

The amount of subrogation claims that were created in the accounting period as subrogation receivable based on a ruling of the competent court, an agreement with the person liable to subrogation, or the payment of benefits with regard to credit insurance.

Risk profile

A risk profile is a quantitative assessment of the risks to which the insurance company is exposed. In order to adequately identify the risk profile, processes are established, and risk exposure and measurements are defined for every type of risk for the purpose of assessing the extent thereof.

Deferred acquisition costs (DAC)

Costs that the insurance company incurs in the acquisition of new insurance contracts are deferred equally for the entire duration of those contracts for accounting purposes. Thus, the one-time cost incurred when insurance is underwritten is deferred equally over the entire insurance period.

Available own funds

Available own funds are used to cover the solvency capital requirement and represent the surplus of assets over liabilities, plus subordinated liabilities, taking into account other regulatory, insurer-specific adjustments.

Reported but not settled (RBNS)

Provisions for losses incurred that have been reported but not settled (provisions after inventory).

Reserves from profit


Business Report

Glossary of insurance terms

Comprise other reserves from profit, legal and statutory reserves, contingency reserves and credit risk equalisation reserves.

Solvency II

The European Union’s regulatory framework in the area of insurance, which defines the calculation of capital adequacy, and the governance of and reporting by insurance companies. The insurance company’s available own funds must be at least equal to the assessment of assumed risks, as set out in the regulatory framework.

Coinsurance

A way to equalise risks, where assumed risks are split or spread among several insurance companies. The proportion of risk assumed by an individual insurance company may vary and represents the basis for determining an individual insurance company’s share of the premium and potential loss. Each insurance company is jointly and severally liable to the insured, i.e. for the full amount of benefits and/or claims from an insurance contract, irrespective of the proportion of risk it assumes.

Expense ratio

Operating expenses from insurance transactions as a proportion of gross written premium.

Claims ratio

Ratio of the sum of net claims incurred and changes in other insurance technical provisions to net non-life and health insurance premium income.

Market capitalisation

The value of a company calculated as the product of the closing share price and the number of shares on the reporting date.

Economic value generated

Comprises net premium income, other insurance income, income from financial assets and other income.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Comprehensive income

Comprehensive income is composed of two elements. The first element comprises net profit or loss for the accounting period from the income statement. The second element comprises other comprehensive income, which discloses the effects of other income and expense items that are not recognised in the income statement, but affect the balance of shareholders’ equity, primarily due to changes in fair value reserve.

Economic value retained

Difference between economic value generated and economic value distributed.

Solvency capital requirement (SCR)

Calculated according to a statutory standard formula that takes into account all material measurable risks: underwriting, market, credit and operational risks.

Business Report

Glossary of insurance terms

Insurance density (premium per capita)

Ratio of gross written premium to the number of inhabitants of a specific country.

Insurance penetration

Insurance premium as a proportion of gross domestic product (GDP).

Insurance premium

The amount set out in an insurance contract that the policyholder pays to the insurance company. Insurance premium covers the payment of current and future claims, the costs of prevention activities and the insurance company’s operating expenses.

Insurance group

Several related insurance classes treated as a group. The Insurance Act groups insurance classes 1 to 18 in the non-life insurance group and insurance classes 19 to 24 in the life insurance group.

Insurance class

Various insurance types that are grouped in accordance with the Insurance Act based on the main types of risks they cover. The Insurance Act defines 24 different insurance classes.

Insurance technical provisions

The insurance company must create the necessary insurance technical provisions in connection with all insurance services that it provides. They are intended to cover future insurance liabilities and potential losses due to risks arising from rendered insurance services. They comprise unearned premium, claims provisions, mathematical provisions, provisions for bonuses and discounts, and other insurance technical provisions.

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Accounting


The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

GRI and SASB Content Index

GRI Content Index according to GRI Global Standards- Core option. “This report has been prepared in accordance with the GRI Standards: Core option.”

GENERAL STANDARD DISCLOSURES

GRI Standard and Disclosure Disclosure Section/Page number Remarks/Omissions
GRI 101: Foundation 2016
GRI 102: General Disclosures
102-1 Name of the organisation 2.3/12
102-2 Activities, brands, products, and services 2.8/17
102-3 Location of headquarters 2.3/12
102-4 Location of operations 2.8/17, 7.4/56
102-5 Ownership and legal form 6.3/50
102-6 Markets served (geographic location, sectors served and types of customers and beneficiaries) 2.8/17, 7.4/55
102-7 Scale of the organisation 2.1/11, 2.2/11, 12.4.2/121
102-8 Information on employees and other workers by employment contract, region and age 12.4.2/122
102-9 Supply chain 12.4.4/str. 137 Number of suppliers is not reported.
102-10 Significant changes to the organisation’s size, structure, ownership, or supply chain 2.8.4/20, 5.4/45, 6.3/50, 12.4.4/137
102-11 Precautionary Principle or approach Risk Management/161–200
102-12 A list of externally-developed economic, environmental and social charters, principles, or other initiatives to which the

Membership of associations

organisation subscribes, or which it endorses

5.2/36, 12.5/139

Strategy and analysis

A statement from the most senior decision-maker of the organisation about the relevance of sustainability to the organisation and its strategy for addressing sustainability

1./8–10

Ethics and integrity

102-16 Values, principles, standards, and norms of behaviour and the Code of Ethics

12.5/138

Governance

Governance structure of the organisation, including committees of the highest governance body

1 0 2 -1 8

5.3/37, 5.4/45

Stakeholder engagement

102-4 A list of stakeholder groups engaged by the organisation

12.2/108

102-41 Percentage of total employees covered by collective agreement

12.4.2.1/123

102-42 The basis for identifying and selecting stakeholders with whom to engage

6.5/52, 12.2/108

102-43 The organisation’s approach to stakeholder engagement, including frequency of engagement by stakeholder group

2.4/13, 12.2/108, 12.4.1.1/118, 12.4.2.3/125

102-44 Key topics and concerns that have been raised through stakeholder engagement, including how the organisation has responded to those key topics and concerns, including through its reporting

2.4/13, 12.2/108, 12.4.1.1/118, 12.4.2.3/125

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

GENERAL STANDARD DISCLOSURES

GRI Standard and Disclosure Section/Page number Remarks/Omissions
102-45 Entities included in the consolidated financial statements Accounting Report 2.1.4/216
102-46 Defining report content and topic Boundaries 2.4/13, 12.1/106, GRI Content Index/328
102-47 List of material topics 2.4/13 The essential topics recognised by the Triglav Group are stated in this GRI Content Index. Non-essential topics are not reported.
102-48 The effect of any restatements of information given in previous reports, and the reasons for such restatements 2.4/13
102-49 Significant changes from previous reporting periods in the list of material topics and topic Boundaries 2.4/13 Compared to the previous reports, the volume of reported topics did not significantly change.
102-50 Reporting period
102-51 Date of most recent report 2.4/13 The most recent Annual Report of the Triglav Group and Zavarovalnica Triglav d.d. for 2019 was published on 31 March 2020.
102-52 Reporting cycle (annually, quarterly) 2.3/12
102-53 Contact point for questions regarding the report 2.3/212
102-54 Claims of reporting in accordance with the GRI Standards GRI Content Index/328

Content Index

GRI Content Index

External assurance

The Company has not yet decided to have the GRI standards externally assured.

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

TOPIC-SPECIFIC DISCLOSURES

The management approach and its components

Material topic Section/Page number Reason for Omission/Notes
ECONOMIC IMPACT GRI 201: Economic Performance
103-1, 103-2, 103-3 Explanation of the material topic and its Boundary 4.2/32, 12.4.3/130
201-1 Direct economic value generated and distributed 12.4.3.2/133

2 0 1-2 Financial implications and other risks and opportunities due to climate change

7.2/55 Reporting on financial implications of weather and natural disasters.

2 0 1-3 Defined benefit plan obligations and other retirement plans

12.4.2.5/129

2 0 1-4 Financial assistance received from government

12.5/140

GRI 202: Market presence 2016

103-1, 103-2, 103-3 Explanation of the material topic and its Boundary

4.1/29

2 0 2-2 Proportion of senior management hired from the local community

12.4.1.5/122

GRI 203: Indirect economic impacts 2016

103-1, 103-2, 103-3 Explanation of the material topic and its Boundary

12.4.3/130

2 0 3-1 Extent of development of significant infrastructure investments and services supported

12.4.3.1/131, 12.4.3.2/133

GRI 204: Procurement practices 2016

103-1, 103-2, 103-3 Explanation of the material topic and its Boundary

12.4.4/137

2 0 4-1 Percentage of the procurement budget used for significant locations of operation that is spent on suppliers local to that operation

12.4.4/137 Share is not reported.

GRI 205: Anti-corruption 2016

103-1, 103-2, 103-3 Explanation of the material topic and its Boundary

12.5/138

2 0 5-1 Total number and percentage of operations assessed for risks related to corruption

12.5/138

2 0 5-2 Communication and training about anti-corruption policies and procedures

12.5/138

205-3 Confirmed incidents of corruption and actions taken

12.5/138

GRI 206: Anti-competitive behaviour

103-1, 103-2, 103-3 Explanation of the material topic and its Boundary

12.5/139

2 0 6-1 Legal actions for anti-competitive behaviour, anti-trust and monopoly practices

12.5/139

GRI 207: Tax 2019

2 0 7-1 Approach to tax Accounting report

2.8/238

2 0 7-2 Tax governance, control, and risk management Accounting report

2.8/238

2 0 7-3 Stakeholder engagement and management of concerns related to tax Accounting report

2.8/238

2 0 7-4 Country-by-country reporting Accounting report

2.8/238

ENVIRONMENTAL IMPACT

GRI 302: Energy 2016

103-1, 103-2, 103-3 Explanation of the material topic and its Boundary

12.3.2/110

3 0 2-1 Energy consumption within the organization

12.3.2/112

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

TOPIC-SPECIFIC DISCLOSURES

The management approach and its components

Material topic Section/Page number Reason for Omission/Notes
GRI 305: Emissions 2016 103-1, 103-2, 103-3 Explanation of the material topic and its Boundary
3 0 5 -1 Direct (Scope 1) GHG emissions 12.3.2/110
3 0 5 -2 Energy indirect (Scope 2) GHG emissions 12.3.2/111
30 5-3 Other indirect (Scope 3) GHG emissions 12.3.2/111
GRI 306: Waste 2020
3 0 6 -1 Waste generation and significant waste-related impacts 12.3.2/110
3 0 6 -2 Management of significant waste-related impacts 12.3.2/113
30 6 -3 Waste generated 12.3.2/113
306-4 Waste diverted from disposal 12.3.2/113
30 6 -5 Waste directed to disposal 12.3.2/113
SOCIAL IMPACT
GRI 401: Employment 2016 103-1, 103-2, 103-3 Explanation of the material topic and its Boundary
4 0 1 -1 New employee hires and employee turnover 12.4.2.1/122

4.0.1-2

Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation.

12.4.2.1/123, 12.4.2.5/129

4.0.1-3

Total number of employees that returned to work in the reporting period after parental leave ended, by gender

12.4.2.5/129 The number and share of employees who were still employed 12 months after parental leave ended is not reported on.

GRI 4 02: Labour /management relations 2016

103-1, 103-2, 103-3 Explanation of the material topic and its Boundary

12.4.2.5/129

4.0.2-1

Minimum notice periods regarding operational changes, including the information whether the notice period and provisions for consultation and negotiation are specified in collective agreements

12.4.2.5/129

GRI 4 03: Occupational health and safety 2016

103-1, 103-2, 103-3 Explanation of the material topic and its Boundary

12.4.2.4/126

4.0.3-1

Occupational health and safety management system

12.4.2.4/126

4.0.3-2

Hazard identification, risk assessment, and incident investigation

12.4.2.4/126

4.0.3-3

Occupational health services

12.4.2.4/126

4.0.3-4

Worker participation, consultation, and communication on occupational health and safety

12.4.2.4/126, 129

4.0.3-5

Worker training on occupational health and safety

12.4.2.4/127

4.0.3-6

Promotion of worker health

12.4.2.4/127

4.0.3-7

Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

12.4.2.4/127

403-8

Workers covered by an occupational health and safety management system

12.4.2.4/126

4.0.3-9

Work-related injuries

12.4.2.4/128

4.0.3-10

Work-related ill health

12.4.2.4/128

GRI 4 04: Training and education 2016

103-1, 103-2, 103-3 Explanation of the material topic and its Boundary

12.4.2.2/124

4.0.4-1

Average hours of training that the organization’s employees have undertaken during the reporting period, by gender and employee category

12.4.2.2/124 Data capture does not include classification by employee category

4.0.4-3

Percentage of employees receiving regular performance and career development reviews by gender

12.4.2.2/124

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

TOPIC-SPECIFIC DISCLOSURES

The management approach and its components

Material topic Section/Page number Reason for Omission/Notes
GRI: 4 05: Diversity and equal opportunity 2016 103-1, 103-2, 103-3 Explanation of the material topic and its Boundary
4 05 -1 Diversity of governance bodies and employees (gender, age group, representatives of minorities, other indicators of diversity) 5.3.2.2/40, 5.3.3.2/43, 12.4.2.1/122 Reporting on the gender and age structure of all employees employed at the first and second management levels and at the Management Board level.
4 05 -2 Ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation 12.4.2.1/123
GRI 406: Non-discrimination 2016 103-1, 103-2, 103-3 Explanation of the material topic and its Boundary
406-1 Total number of incidents of discrimination during the reporting period and actions taken 12.4.2.5/130

GRI 412: Human rights assessment 2016

103-1, 103-2, 103-3 Explanation of the material topic and its Boundary 12.5/139

4.2-2

Total number of hours in the reporting period devoted to training on human rights policies or procedures concerning aspects of human rights that are relevant to operations and percentage of employees trained during the reporting period in human rights policies or procedures concerning aspects of human rights that are relevant to operations 12.5/139

GRI 413: Local communities 2016

103-1, 103-2, 103-3 Explanation of the material topic and its Boundary 12.4.3.1/131

4.1.3-1

Percentage of operations with implemented local community engagement, impact assessments, and/or development programs 12.4.3.1/131

GRI 414: Supplier Social Assessment 2016

103-1, 103-2, 103-3 Explanation of the material topic and its Boundary 12.4.4/137

4.1.4-1

New suppliers that were screened using social criteria 12.4.4/137 Share is not reported.

GRI 415: Public policy 2016

103-1, 103-2, 103-3 Explanation of the material topic and its Boundary 12.5/137

4.1.5-1

Political contributions 12.5/137

GRI 417: Marketing and labelling 2016

103-1, 103-2, 103-3 Explanation of the material topic and its Boundary 12.4.1/117

4.1.7-1

Requirements for product and service information and labelling 12.4.1/117

4.1.7-2

Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labelling 12.4.1.1/119

4.1.7-3

Total number of incidents of non-compliance with regulations and/or voluntary codes concerning marketing communications, including advertising, promotion, and sponsorships by incidents of non-compliance with regulations resulting in a fine, penalty or warning 12.4.1.1/119

GRI 418: Customer privacy 2016

103-1, 103-2, 103-3 Explanation of the material topic and its Boundary 12.5/139

4.1.8-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data 12.5/139

GRI 419: Socioeconomic compliance 2016

103-1, 103-2, 103-3 Explanation of the material topic and its Boundary 12.5/138

4.1.9-1

Significant fines and non-monetary sanctions for non-compliance with laws and/or regulations in the social and economic area 12.5/138, 139

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Financial Services Sector Disclosures - GRI G4

The management approach and its components

Material topic Section/Page number Reason for Omission/Notes
G4 - FS7 12.3.4/114–115 Monetary value of products and services designed to deliver a specific social benefit
G4 - FS8 12.3.4/114–115 Monetary value of products and services designed to deliver a specific environmental benefit
G4 - FS13 14/145–146 Access points in low-populated or economically disadvantaged areas by type. Quantitative data on access points are not recorded in this way.
G4 - FS14 12.4.1/118 Initiatives to improve access to financial services for disadvantaged people

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The Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Insurance

Topic Accounting metric Code Section/Page number
Transparent Information and Fair Advice for Customers FN-IN-270a.1 12.4.1.1/119, 12.4.1.3/119, 12.5/138
Complaints-to-claims ratio FN-IN-270a.2 12.2/109
Customer retention rate FN-IN-270a.3 12.4.1.1/119
Description of approach to informing customers about products FN-IN-270a.4 12.4.1/117
Incorporation of Environmental, Social, and Governance Factors in Investment Management FN-IN-410a.1 7.9/77, 78, 7.11/80
Description of approach to incorporation of environmental, social, and governance (ESG) factors in investment management processes and strategies FN-IN-410a.2 7.9/78, 7.11/80, 12.3.4/115
Policies Designed to Incentivize Responsible Behavior FN-IN-410b.1 12.3.4/114
Discussion of products and/or product features that incentivize health, safety, and/or environmentally responsible actions and/or behaviors FN-IN-410b.2 12.3.4/114
Environmental Risk Exposure FN-IN-450a.1 Risk Management: 2.3.1/185

Triglav Group and Zavarovalnica Triglav d.d. Annual Report 2021

Published by: Zavarovalnica Triglav d.d.

Text by: Zavarovalnica Triglav d.d.

Editing, consulting, production, by: Studio Kernel d.o.o.

Photographs by: Ciril Jazbec, Andraž Blaznik, Triglav Group archive, Shutterstock, iStock

Ljubljana, March 2022

Risk Management

FN-IN-450a.2

Total amount of monetary losses attributable to insurance pay outs from (1) modeled natural catastrophes and (2) non-modeled natural catastrophes, by type of event and geographic segment (net and gross of reinsurance)

FN-IN-550a.1

Systemic Risk Management Exposure to derivative instruments by category

FN-IN-550a.2

Total fair value of securities lending collateral assets

FN-IN-550a.3

Description of approach to managing capital and liquidity-related risks associated with systemic non-insurance activities

Asset Management and Custody

FN-AC-270a.1

Transparent Information and Fair Advice for Customers

Number and percentage of covered employees with a record of investment-related investigations, consumer-initiated complaints, private civil litigations, or other regulatory proceedings

FN-AC-270a.2

Total amount of monetary losses as a result of legal proceedings associated with marketing and communication of financial product related information to new and returning customers

FN-AC-270a.3

Description of approach to informing customers about products and services

Employee Diversity and Inclusion

FN-AC-330a.1

Percentage of gender and racial/ethnic group representation for (1) executive management, (2) non-executive management, (3) professionals, and (4) all other employees

Incorporation of Environmental, Social, and Governance Factors in Investment Management and Advisory

FN-AC-410a.1

Amount of assets under management, by asset class, that employ (1) integration of environmental, social, and governance (ESG) issues, (2) sustainability themed investing, and (3) screening

FN-AC-410a.2

Description of approach to incorporation of environmental, social, and governance (ESG) factors in investment and/or wealth management processes and strategies

FN-AC-410a.3

Description of proxy voting and investee engagement policies and procedures

Business Ethics

FN-AC-510a.1

Total amount of monetary losses as a result of legal proceedings associated with fraud, insider trading, anti-trust, anti-competitive behavior, market manipulation, malpractice, or other related financial industry laws or regulations

FN-AC-510a.2

Description of whistleblower policies and procedures

Accounting metric Code

FN-AC-000.A

Total registered and (2) total unregistered assets under management (AUM)

FN-AC-000.B

Total assets under custody and supervision

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