- Latest available (Revised)
- Original (As adopted by EU)
Commission Implementing Regulation (EU) 2015/2450 of 2 December 2015 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).
Commission Implementing Regulation (EU) 2015/2450, S.29.02 — Excess of Assets over Liabilities — explained by investments and financial liabilities is up to date with all changes known to be in force on or before 27 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
EUR 2015 No. 2450 may be subject to amendment by EU Exit Instruments made by the Prudential Regulation Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 2. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
General comments:
This section relates to annual submission of information for individual entities.
This template focuses on changes in the Excess of Assets over Liabilities due to investments and financial liabilities.
[F1The scope of this template:
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2018/1844 of 23 November 2018 amending and correcting Implementing Regulation (EU) 2015/2450 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities in accordance with Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance).
Includes investments;
Includes liabilities position of derivatives (as investments);
Includes Own shares;
Includes Financial liabilities (comprising subordinated liabilities);
Includes assets held for unit–linked and index–linked funds;
Excludes property held for own use.]
For all these items, the template covers the investments held at closing date of the prior reporting period (N–1) and the investments acquired/issued during the reporting period (N).
[F1The difference between template S.29.02 (last table) and information in template S.09.01 is the inclusion of the revenue from own shares and the exclusion of Property held for own use. The purpose of the template is to provide a detailed understanding of the changes in the Excess of Assets over Liabilities related to investments, considering:
Movements in valuation with an impact on the Excess of Assets over Liabilities (e.g. realised gains and losses from sales, but also valuation differences);
Revenues triggered by investments;
Expenses related to investments (including interest charges on financial liabilities.).]
ITEM | INSTRUCTIONS | |
---|---|---|
C0010/R0010 | Valuation movements on investments | Valuation movements on investments, including:
It shall include amounts relative to derivatives regardless of derivatives being an asset or a liability. It shall not include amounts reported in ‘Investment revenues — R0040’ and ‘Investments expenses including Interest charges on subordinated and financial liabilities — R0050’. |
C0010/R0020 | Valuation movements on own shares | Same as for cell C0010/R0010, but for own shares. |
C0010/R0030 | Valuation movements on financial liabilities and subordinated liabilities | Valuation movements on financial liabilities and subordinated liabilities, including:
|
C0010/R0040 | Investment Revenues | Includes dividends, interests, rents and other revenues, due to investments within scope of this template. |
C0010/R0050 | Investments expenses including interest charges on subordinated and financial liabilities | [F1Investments expenses including interest charges on subordinated and financial liabilities, including:
Those expenses and charges correspond to the ones recorded and recognised on an accrual basis at the end of the period.] |
C0010/R0060 | Variation in Excess of Assets over Liabilities explained by investments and financial liabilities management | Total of variation in Excess of Assets over Liabilities explained by investments and financial liabilities management. |
C0010/R0070 | Dividends | [F1Amount of dividends earned over the reporting period, excluding any dividends from property held for own use.] The same definition as in S.09.01 shall apply (except for the scope of investments to consider). |
C0010/R0080 | Interests | [F1Amount of interest earned over the reporting period, excluding any interest from property held for own use.] The same definition as in S.09.01 shall apply (except for the scope of investments to consider). |
C0010/R0090 | Rents | [F1Amount of rent earned over the reporting period, excluding any rent from property held for own use.] The same definition as in S.09.01 shall apply (except for the scope of investments to consider). |
C0010/R0100 | Other | [F1Amount of other investments income received and accrued at the end of the reporting year. Applicable to other investment income not considered in cells C0010/R0070, C0010/R0080 and C0010/R0090, such as securities lending fees, commitment fees etc., excluding the ones from property held for own use.] |
Textual Amendments
F2 Substituted by Commission Implementing Regulation (EU) 2016/1868 of 20 October 2016 amending and correcting Implementing Regulation (EU) 2015/2450 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance).
The Whole Regulation you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.
The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.
For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: