http://www.legislation.gov.uk/id/eur/2015/2450/contents

S.01.01 — Content of the submission S.01.02 — Basic information S.01.03 — Basic Information — RFF and matching adjustment portfolios...S.02.01 — Balance sheet S.02.02 — Assets and liabilities by currency S.03.01 — Off–balance sheet items — General S.03.02 — Off Balance–sheet items — list of unlimited guarantees...S.03.03 — Off Balance–sheet items — List of unlimited guarantees...S.04.01 — Activity by country S.04.02 — Information on class 10 in Part A of...S.05.01 — Premiums, claims and expenses by line of business...S.05.02 — Premiums, claims and expenses by country S.06.01 — Summary of assets S.06.02 — List of assets S.06.03 — Collective investment undertakings — look–through approach S.07.01 — Structured products S.08.01 — Open derivatives S.08.02 — Derivatives Transactions S.09.01 — Information on gains/income and losses in the period...S.10.01 — Securities lending and repos S.11.01 — Assets held as collateral S.12.01 — Life and Health SLT Technical Provisions S.12.02 — Life and Health SLT Technical Provisions — by...S.13.01 — Projection of future gross cash flows (Best Estimate...S.14.01 — Life obligations analysis S.15.01 — Description of the guarantees of variable annuities S.15.02 — Hedging of guarantees of variable annuities S.16.01. — Information on annuities stemming from Non–Life Insurance obligations...S.17.01 — Non–life Technical Provisions S.17.02 — Non-Life Technical Provisions — By country S.18.01 — Projection of future cash flows (Best Estimate —...S.19.01 — Non–life insurance claims S.20.01 — Development of the distribution of the claims incurred...S.21.01 — Loss distribution risk profile S.21.02 — Underwriting risks non–life S.21.03 — Non–life distribution of underwriting underwriting risks — by...S.22.01 — Impact of long term guarantees measures and transitionals...S.22.02 — Projection of future cash flows (Best Estimate —...S.22.03 –Information on the matching adjustment calculation S.22.04 — Information on the transitional on interest rates calculation...S.22.05 — Overall calculation of the transitional on technical provisions...S.22.06 — Best estimate subject to volatility adjustment by country...S.23.01 — Own Funds S.23.02 — Detailed information by tiers on own funds S.23.03 — Annual movements on own funds S.23.04 — List of items on own funds S.24.01 — Participations held S.25.01 — Solvency Capital Requirement — for undertakings on Standard...S.25.02 — Solvency Capital Requirement — for undertakings using the...S.25.03 — Solvency Capital Requirement — for undertakings using full...S.26.01 — Solvency Capital Requirement — Market risk S.26.02 — Solvency Capital Requirement — Counterparty default risk S.26.03 — Solvency Capital Requirements — Life underwriting risk S.26.04 — Solvency Capital Requirement — Health underwriting risk S.26.05 — Solvency Capital Requirement — Non–Life underwriting risk S.26.06 — Solvency Capital Requirements — Operational risk S.26.07 — Solvency Capital Requirement — Simplifications S.27.01 — Solvency Capital Requirement — Non–life and health catastrophe...S.28.01 — Minimum Capital Requirement — Only life or only...S.28.02 — Minimum Capital Requirement — Both life and non–life...S.29.01 — Excess of Assets over Liabilities S.29.02 — Excess of Assets over Liabilities — explained by...S.29.03 — Excess of Assets over Liabilities — explained by...S.29.04 — Detailed analysis per period — Technical flows versus...S.30.01 — Facultative covers for non–life and life business basic...S.30.02 — Facultative covers for non–life and life business shares...S.30.03 — Outgoing Reinsurance Program basic data S.30.04 — Outgoing Reinsurance Program shares data S.31.01 — Share of reinsurers (including Finite Reinsurance and SPV's)...S.31.02 — Special Purpose Vehicles S.36.01 — IGT — Equity–type transactions, debt and asset transfer...S.36.02 — IGT — Derivatives S.36.03 — IGT — Internal reinsurance S.36.04 — IGT — Cost Sharing, contingent liabilities, off balance...

ANNEX III Instructions regarding reporting templates for groups

This Annex contains additional instructions in relation to the templates...

Templates which shall be filled in in accordance with the...

S.01.01 — Content of the submission S.01.02 — Basic information S.01.03 — Basic information — RFF and matching adjustment portfolios...S.02.01 — Balance sheet S.02.02 — Assets and liabilities by currency S.03.01 — Off–balance sheet items — General S.03.02 — Off–balance–sheet items — list of unlimited guarantees received...S.03.03 — Off–balance–sheet items — List of unlimited guarantees provided...S.05.01 — Premiums, claims and expenses by line of business...S.05.02 — Premiums, claims and expenses by country S.06.01 — Summary of assets S.06.02 — List of assets S.06.03 — Collective investment undertakings — look–through approach S.07.01 — Structured products S.08.01 — Open derivatives S.08.02 — Derivatives Transactions S.09.01 — Information on gains / income and losses in...S.10.01 — Securities lending and repos S.11.01 — Assets held as collateral S.15.01 — Description of the guarantees of variable annuities S.15.02 — Hedging of guarantees of variable annuities S.22.01 — Impact of long term guarantees measures and transitionals...S.23.01 — Own Funds S.23.02 — Detailed information by tiers on own funds S.23.03 — Annual movements on own funds S.23.04 — List of items on own funds S.25.01 — Solvency Capital Requirement — for groups on Standard...S.25.02 — Solvency Capital Requirement — for groups using the...S.25.03 — Solvency Capital Requirement — for groups using full...S.26.01 — Solvency Capital Requirement — Market risk S.26.02 — Solvency Capital Requirement — Counterparty default risk S.26.03 — Solvency Capital Requirements — Life underwriting risk S.26.04 — Solvency Capital Requirement — Health underwriting risk S.26.05 — Solvency Capital Requirement — Non–Life underwriting risk S.26.06 — Solvency Capital Requirements — Operational risk S.26.07 — Solvency Capital Requirement — Simplifications S.27.01 — Solvency Capital Requirement — Non–life and health catastrophe...S.31.01 — Share of reinsurers (including Finite Reinsurance and SPV's)...S.31.02 — Special Purpose Vehicles S.32.01 — Undertakings in the scope of the group S.33.01 — Insurance and reinsurance individual requirements S.34.01 — Other regulated and non–regulated financial undertakings including insurance...S.35.01 — Contribution to group Technical Provisions S.36.01 — IGT — Equity–type transactions, debt and asset transfer...S.36.02 — IGT — Derivatives S.36.03 — IGT — Internal reinsurance S.36.04 — IGT — Cost Sharing, contingent liabilities, off BS...S.37.01 — Risk concentration

ANNEX IV

ANNEX V

ANNEX VI

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)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Directive 2009/138/EC of 25 November 2009 of the European Parliament and of the Council on the taking up and pursuit of the business of Insurance and Reinsurance (Solvency II)1, and in particular the third subparagraph of Article 35(10), the third subparagraph of Article 244(6) and the second subparagraph of Article 245(6) thereof,

Whereas:

(1)

For the purposes of facilitating effective supervision of insurance and reinsurance undertakings, it is appropriate to establish the templates for the submission of information referred to in Article 35(1) and (2) of Directive 2009/138/EC for individual undertakings and in Article 244(2) and Article 245(2) of that Directive for groups to the supervisory authorities.

(2)

An adequate level of detail of the information to be submitted is crucial for a proper implementation of a risk-based supervisory review process. The templates are a visual representation of the information to be reported and specify the level of detail of that information.

(3)

The harmonisation of the templates to be used when submitting information to supervisory authorities is an essential instrument to promote supervisory convergence. For this reason the information to be reported in accordance with Directive 2009/138/EC should be submitted as specified in the templates provided for by this Regulation.

(4)

In practice, the information will be reported in electronic form as set out in Article 313 of Commission Delegated Regulation (EU) 2015/352.

(5)

Insurance and reinsurance undertakings and groups should only submit the information applicable for their business. For example, certain options provided for by Directive 2009/138/EC, like the use of the matching adjustment for the calculation of the technical provisions or the use of a full or partial internal model or of underwriting-specific parameters for the calculation of the solvency capital requirement, affect the scope of the information to be submitted. In most cases, only a subset of the templates provided for in this Regulation should be submitted, as not all the templates are applicable for all undertakings.

(6)

The provisions of this Regulation are closely linked to each other, since they all deal with the submission of information from insurance and reinsurance undertakings and groups to the supervisory authorities. To ensure coherence between those provisions, which should enter into force at the same time, to facilitate a comprehensive understanding of those provisions and to ensure easy access to them by persons subject to the reporting obligations, including investors not established in the Union, it is desirable to include all the implementing technical standards required by Article 35(10), Article 244(6) and Article 245(6) of Directive 2009/138/EC in a single Regulation.

(7)

This Regulation is based on the draft implementing technical standards submitted by the European Insurance and Occupational Pensions Authority to the Commission.

(8)

The European Insurance and Occupational Pensions Authority has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Insurance and Reinsurance Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council3.

(9)

In order to ensure that supervisory reporting is effectively applied in a uniform manner from the date on which the reporting obligations apply, this Regulation should enter into force as soon as possible and apply from 1 January 2016,

HAS ADOPTED THIS REGULATION: