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- Original (As adopted by EU)
Commission Implementing Regulation (EU) 2019/2103 of 27 November 2019 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)
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Annex I to Implementing Regulation (EU) 2015/2450 is amended as follows:
in template S.06.02.01, the following column is inserted between columns C0290 and C0300:
‘SCR calculation approach for CIU |
C0292’ |
in template S.25.01.01, the following tables are added:
‘Approach to tax rate
Yes/No | ||
C0109 | ||
Approach based on average tax rate | R0590 |
Calculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020)
Before the shock | After the shock | LAC DT | ||
C0110 | C0120 | C0130 | ||
DTA | R0600 | |||
DTA carry forward | R0610 | |||
DTA due to deductible temporary differences | R0620 | |||
DTL | R0630 | |||
LAC DT | R0640 | |||
LAC DT justified by reversion of deferred tax liabilities | R0650 | |||
LAC DT justified by reference to probable future taxable economic profit | R0660 | |||
LAC DT justified by carry back, current year | R0670 | |||
LAC DT justified by carry back, future years | R0680 | |||
Maximum LAC DT | R0690’ |
in template SR.25.01.01, the following tables are added:
‘Approach to tax rate
Yes/No | ||
C0109 | ||
Approach based on average tax rate | R0590 |
Calculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory from 1 January 2020)
Before the shock | After the shock | LAC DT | ||
C0110 | C0120 | C0130 | ||
DTA | R0600 | |||
DTA carry forward | R0610 | |||
DTA due to deductible temporary differences | R0620 | |||
DTL | R0630 | |||
LAC DT | R0640 | |||
LAC DT justified by reversion of deferred tax liabilities | R0650 | |||
LAC DT justified by reference to probable future taxable economic profit | R0660 | |||
LAC DT justified by carry back, current year | R0670 | |||
LAC DT justified by carry back, future years | R0680 | |||
Maximum LAC DT | R0690’ |
in template S.25.02.01, the following tables are added:
‘Approach to tax rate
Yes/No | ||
C0109 | ||
Approach based on average tax rate | R0590 |
Calculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020)
Before the shock | After the shock | LAC DT | ||
C0110 | C0120 | C0130 | ||
DTA | R0600 | |||
DTA carry forward | R0610 | |||
DTA due to deductible temporary differences | R0620 | |||
DTL | R0630 | |||
Amount/estimate of LAC DT | R0640 | |||
Amount/estimate of LAC DT justified by reversion of deferred tax liabilities | R0650 | |||
Amount/estimate of LAC DT justified by reference to probable future taxable economic profit | R0660 | |||
Amount/estimate of LAC DT justified by carry back, current year | R0670 | |||
Amount/estimate of LAC DT justified by carry back, future years | R0680 | |||
Amount/estimate of Maximum LAC DT | R0690’ |
in template SR.25.02.01, the following tables are added:
‘Approach to tax rate
Yes/No | ||
C0109 | ||
Approach based on average tax rate | R0590 |
Calculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020)
Before the shock | After the shock | LAC DT | ||
C0110 | C0120 | C0130 | ||
DTA | R0600 | |||
DTA carry forward | R0610 | |||
DTA due to deductible temporary differences | R0620 | |||
DTL | R0630 | |||
Amount/estimate of LAC DT | R0640 | |||
Amount/estimate of LAC DT justified by reversion of deferred tax liabilities | R0650 | |||
Amount/estimate of LAC DT justified by reference to probable future taxable economic profit | R0660 | |||
Amount/estimate of LAC DT justified by carry back, current year | R0670 | |||
Amount/estimate of LAC DT justified by carry back, future years | R0680 | |||
Amount/estimate of Maximum LAC DT | R0690’ |
in template S.25.03.01, the following tables are added:
‘Approach to tax rate
Yes/No | ||
C0109 | ||
Approach based on average tax rate | R0590 |
Calculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020)
Before the shock | After the shock | LAC DT | ||
C0110 | C0120 | C0130 | ||
DTA | R0600 | |||
DTA carry forward | R0610 | |||
DTA due to deductible temporary differences | R0620 | |||
DTL | R0630 | |||
Amount/estimate of LAC DT | R0640 | |||
Amount/estimate of LAC DT justified by reversion of deferred tax liabilities | R0650 | |||
Amount/estimate of LAC DT justified by reference to probable future taxable economic profit | R0660 | |||
Amount/estimate of LAC DT justified by carry back, current year | R0670 | |||
Amount/estimate of LAC DT justified by carry back, future years | R0680 | |||
Amount/estimate of Maximum LAC DT | R0690’ |
in template SR.25.03.01, the following tables are added:
‘Approach to tax rate
Yes/No | ||
C0109 | ||
Approach based on average tax rate | R0590 |
Calculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020)
Before the shock | After the shock | LAC DT | ||
C0110 | C0120 | C0130 | ||
DTA | R0600 | |||
DTA carry forward | R0610 | |||
DTA due to deductible temporary differences | R0620 | |||
DTL | R0630 | |||
Amount/estimate of LAC DT | R0640 | |||
Amount/estimate of LAC DT justified by reversion of deferred tax liabilities | R0650 | |||
Amount/estimate of LAC DT justified by reference to probable future taxable economic profit | R0660 | |||
Amount/estimate of LAC DT justified by carry back, current year | R0670 | |||
Amount/estimate of LAC DT justified by carry back, future years | R0680 | |||
Maximum LAC DT | R0690’ |
template S.26.01.01 is amended as follows:
row R0010 is deleted;
the following rows are inserted before row R0020:
‘Simplifications spread risk – bonds and loans | R0012 | |
Simplifications market risk concentration– simplifications used | R0014’ |
row R0220 is replaced by the following:
‘Type 1 equity other than long-term | R0221’ |
the following row R0231 is inserted after R0230:
‘Long-term equity investments (type 1 equities) | R0231’ |
row R0260 is replaced by the following:
‘Type 2 equity other than long-term | R0261’ |
the following row R0271 is inserted after R0270:
‘Long-term equity investments (type 2 equities) | R0271’ |
the following rows are inserted between rows R0291 and R0292:
‘qualifying infrastructure corporate equities, other than strategic and long-term | R0293 | |||||
strategic participations (qualifying infrastructure corporate equities) | R0294 | |||||
Long-term equity investments (qualifying infrastructure corporate equities) | R0295’ |
the following rows are inserted between rows R0292 and R0300:
‘qualifying infrastructure equities other than corporate equities, other than strategic and long-term | R0296 | |||||
strategic participations (qualifying infrastructure equities other than corporate equities) | R0297 | |||||
Long-term equity investments (qualifying infrastructure equities other than corporate equities) | R0298’ |
rows R0460 and R0470 are deleted;
the following rows are inserted between rows R0450 and R0480:
‘Senior STS securitisation | R0461 | |||||
Non-senior STS securitisation | R0462’ |
the following rows are inserted between row R0480 and R0500:
‘Other securitisation | R0481 | |||||
Transitional type 1 securitisation | R0482 | |||||
Guaranteed STS securitisation | R0483’ |
template S.26.01.04 is amended as follows:
row R0010 is deleted;
the following rows are inserted before row R0020:
‘Simplifications spread risk – bonds and loans | R0012 | |
Simplifications market risk concentration – simplifications used | R0014’ |
row R0220 is replaced by the following:
‘Type 1 equity other than long-term | R0221’ |
the following row R0231 is inserted after row R0230:
‘Long-term equity investments (type 1 equities) | R0231’ |
row R0260 is replaced by the following:
‘Type 2 equity other than long-term | R0261’ |
the following row R0271 is inserted after row R0270:
‘Long-term equity investments (type 2 equities) | R0271’ |
the following rows are inserted between rows R0291 and R0292:
‘qualifying infrastructure corporate equities, other than strategic and long-term | R0293 | |||||
strategic participations (qualifying infrastructure corporate equities) | R0294 | |||||
Long-term equity investments (qualifying infrastructure corporate equities) | R0295’ |
the following rows are inserted between rows R0292 and R0300:
‘qualifying infrastructure equities other than corporate equities, other than strategic and long-term | R0296 | |||||
strategic participations (qualifying infrastructure equities other than corporate equities) | R0297 | |||||
Long-term equity investments (qualifying infrastructure equities other than corporate equities) | R0298’ |
rows R0460 and R0470 are deleted;
the following rows are inserted between rows R0450 and R0480:
‘Senior STS securitisation | R0461 | |||||
Non-senior STS securitisation | R0462’ |
the following rows are inserted between rows R0480 and R0500:
‘Other securitisation | R0481 | |||||
Transitional type 1 securitisation | R0482 | |||||
Guaranteed STS securitisation | R0483’ |
the following table is added:
‘Currency used as a reference to calculate the currency risk
C0090 | ||
Currency used as a reference to calculate the currency risk | R0810’ |
template SR.26.01.01 is amended as follows:
row R0010 is deleted;
the following rows are inserted before row R0020:
‘Simplifications spread risk – bonds and loans | R0012 | |
Simplifications market risk concentration – simplifications used | R0014’ |
row R0220 is replaced by the following:
‘Type 1 equity other than long-term | R0221’ |
the following row R0231 is inserted after R0230:
‘Long-term equity investments (type 1 equities) | R0231’ |
row R0260 is replaced by the following:
‘Type 2 equity other than long-term | R0261’ |
the following row R0271 is inserted after row R0270:
‘Long-term equity investments (type 2 equities) | R0271’ |
the following rows are inserted between rows R0291 and R0292:
‘qualifying infrastructure corporate equities, other than strategic and long-term | R0293 | |||||
strategic participations (qualifying infrastructure corporate equities) | R0294 | |||||
Long-term equity investments (qualifying infrastructure corporate equities) | R0295’ |
the following rows are inserted between rows R0292 and R0300:
‘qualifying infrastructure equities other than corporate equities, other than strategic and long-term | R0296 | |||||
strategic participations (qualifying infrastructure equities other than corporate equities) | R0297 | |||||
Long-term equity investments (qualifying infrastructure equities other than corporate equities) | R0298’ |
rows R0460 and R0470 are deleted;
the following rows are inserted between rows R0450 and R0480:
‘Senior STS securitisation | R0461 | |||||
Non-senior STS securitisation | R0462’ |
the following rows are inserted between row R0480 and R0500:
‘Other securitisation | R0481 | |||||
Transitional type 1 securitisation | R0482 | |||||
Guaranteed STS securitisation | R0483’ |
in template S.26.04.01, the following row is inserted after row R0050:
‘Simplifications — NSLT lapse risk | R0051’ |
in template S.26.04.04 the following row is inserted after row R0050:
‘Simplifications — NSLT lapse risk | R0051’ |
in template SR.26.04.01, the following row is inserted after row R0050:
‘Simplifications — NSLT lapse risk | R0051’ |
in template S.26.05.01, the following row is inserted after row R0010:
‘Simplifications used – non-life lapse risk | R0011’ |
in template S.26.05.04, the following row is inserted after row R0010:
‘Simplifications used – non-life lapse risk | R0011’ |
in template SR.26.05.01, the following row is inserted after row R0010:
‘Simplifications used – non-life lapse risk | R0011’ |
in template S.26.07.01 the following tables are added:
‘Market risk — Market risk concentration
C0300 | ||
Debt portfolio share | R0300 |
NAT CAT simplifications
Chosen risk weight | Sum of exposure | ||
C0320 | C0330 | ||
Windstorm | R0400 | ||
Hail | R0410 | ||
Earthquake | R0420 | ||
Flood | R0430 | ||
Subsidence | R0440’ |
in template S.26.07.04, the following tables are added:
‘Market risk — Market risk concentration
C0300 | ||
Debt portfolio share | R0300 |
NAT CAT simplifications
Chosen risk weight | Sum of exposure | ||
C0320 | C0330 | ||
Windstorm | R0400 | ||
Hail | R0410 | ||
Earthquake | R0420 | ||
Flood | R0430 | ||
Subsidence | R0440’ |
in template SR.26.07.01, the following tables are added:
‘Market risk — Market risk concentration
C0300 | ||
Debt portfolio share | R0300 |
NAT CAT simplifications
Chosen risk weight | Sum of exposure | ||
C0320 | C0330 | ||
Windstorm | R0400 | ||
Hail | R0410 | ||
Earthquake | R0420 | ||
Flood | R0430 | ||
Subsidence | R0440’ |
template S.27.01.01 is amended as follows:
the following table is inserted after the title of the template:
‘Simplifications used
Simplifications used | ||
C0001 | ||
Simplifications used – fire risk | R0001 | |
Simplifications used – natural catastrophe risk | R0002’ |
the following row is inserted between rows R0440 and R0450:
‘Republic of Slovenia | R0441’ |
the following row is inserted between rows R0460 and R0470:
‘Republic of Hungary | R0461’ |
the following row is inserted between rows R0520 and R0530:
‘Republic of Finland | R0521’ |
the following row is inserted between rows R1640 and R1650:
‘Czech Republic | R1641’ |
the following row is inserted between rows R1700 and R1710:
‘Republic of Slovenia | R1701’ |
the following table is inserted after row R2420:
‘Number of vessels
Number | ||
C0781 | ||
Number of vessels below the threshold of EUR 250k | R2421’ |
columns C1210, C1220 and C1340 (‘Disability 10 years’) are deleted;
template S.27.01.04 is amended as follows:
the following table is inserted before row R0010:
‘Simplifications used
Simplifications used | ||
C0001 | ||
Simplifications used – fire risk | R0001 | |
Simplifications used – natural catastrophe risk | R0002’ |
the following row is inserted between rows R0440 and R0450:
‘Republic of Slovenia | R0441’ |
the following row is inserted between rows R0460 and R0470:
‘Republic of Hungary | R0461’ |
the following row is inserted between rows R0520 and R0530:
‘Republic of Finland | R0521’ |
the following row is inserted between rows R1640 and R1650:
‘Czech Republic | R01641’ |
the following row is inserted between rows R1700 and R1710:
‘Republic of Slovenia | R01701’ |
the following table inserted after row R2420:
‘Number of vessels
Number | ||
C0781 | ||
Number of vessels below the threshold of EUR 250k | R2421’ |
columns C1210, C1220 and C1340 (‘Disability 10 years’) are deleted;
template SR.27.01.01 is amended as follows:
the following table is inserted before row R0010:
‘Simplifications used
Simplifications used | ||
C0001 | ||
Simplifications used – fire risk | R0001 | |
Simplifications used – natural catastrophe risk | R0002’ |
the following row R0441 is inserted between rows R0440 and R0450:
‘Republic of Slovenia | R0441’ |
the following row R0461 is inserted between rows R0460 and R0470:
‘Republic of Hungary | R0461’ |
the following row R0521 is inserted between rows R0520 and R0530:
‘Republic of Finland | R0521’ |
the following row is inserted between rows R1640 and R1650:
‘Czech Republic | R01641’ |
the following row is inserted between rows R1700 and R1710:
‘Republic of Slovenia | R01701’ |
the following table is inserted after row R2420:
‘Number of vessels
Number | ||
C0781 | ||
Number of vessels below the threshold of EUR 250k | R2421’ |
columns C1210, C1220 and C1340 (‘Disability 10 years’) are deleted.
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