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Commission Implementing Regulation (EU) 2019/2103Show full title

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

Annex I to Implementing Regulation (EU) 2015/2450 is amended as follows:

(1)

in template S.06.02.01, the following column is inserted between columns C0290 and C0300:

SCR calculation approach for CIU
C0292
(2)

in template S.25.01.01, the following tables are added:

Approach to tax rate

Yes/No
C0109
Approach based on average tax rateR0590

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 shockAfter the shockLAC DT
C0110C0120C0130
DTAR0600
DTA carry forwardR0610
DTA due to deductible temporary differencesR0620
DTLR0630
LAC DTR0640
LAC DT justified by reversion of deferred tax liabilitiesR0650
LAC DT justified by reference to probable future taxable economic profitR0660
LAC DT justified by carry back, current yearR0670
LAC DT justified by carry back, future yearsR0680
Maximum LAC DTR0690
(3)

in template SR.25.01.01, the following tables are added:

Approach to tax rate

Yes/No
C0109
Approach based on average tax rateR0590

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 shockAfter the shockLAC DT
C0110C0120C0130
DTAR0600
DTA carry forwardR0610
DTA due to deductible temporary differencesR0620
DTLR0630
LAC DTR0640
LAC DT justified by reversion of deferred tax liabilitiesR0650
LAC DT justified by reference to probable future taxable economic profitR0660
LAC DT justified by carry back, current yearR0670
LAC DT justified by carry back, future yearsR0680
Maximum LAC DTR0690
(4)

in template S.25.02.01, the following tables are added:

Approach to tax rate

Yes/No
C0109
Approach based on average tax rateR0590

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 shockAfter the shockLAC DT
C0110C0120C0130
DTAR0600
DTA carry forwardR0610
DTA due to deductible temporary differencesR0620
DTLR0630
Amount/estimate of LAC DTR0640
Amount/estimate of LAC DT justified by reversion of deferred tax liabilitiesR0650
Amount/estimate of LAC DT justified by reference to probable future taxable economic profitR0660
Amount/estimate of LAC DT justified by carry back, current yearR0670
Amount/estimate of LAC DT justified by carry back, future yearsR0680
Amount/estimate of Maximum LAC DTR0690
(5)

in template SR.25.02.01, the following tables are added:

Approach to tax rate

Yes/No
C0109
Approach based on average tax rateR0590

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 shockAfter the shockLAC DT
C0110C0120C0130
DTAR0600
DTA carry forwardR0610
DTA due to deductible temporary differencesR0620
DTLR0630
Amount/estimate of LAC DTR0640
Amount/estimate of LAC DT justified by reversion of deferred tax liabilitiesR0650
Amount/estimate of LAC DT justified by reference to probable future taxable economic profitR0660
Amount/estimate of LAC DT justified by carry back, current yearR0670
Amount/estimate of LAC DT justified by carry back, future yearsR0680
Amount/estimate of Maximum LAC DTR0690
(6)

in template S.25.03.01, the following tables are added:

Approach to tax rate

Yes/No
C0109
Approach based on average tax rateR0590

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 shockAfter the shockLAC DT
C0110C0120C0130
DTAR0600
DTA carry forwardR0610
DTA due to deductible temporary differencesR0620
DTLR0630
Amount/estimate of LAC DTR0640
Amount/estimate of LAC DT justified by reversion of deferred tax liabilitiesR0650
Amount/estimate of LAC DT justified by reference to probable future taxable economic profitR0660
Amount/estimate of LAC DT justified by carry back, current yearR0670
Amount/estimate of LAC DT justified by carry back, future yearsR0680
Amount/estimate of Maximum LAC DTR0690
(7)

in template SR.25.03.01, the following tables are added:

Approach to tax rate

Yes/No
C0109
Approach based on average tax rateR0590

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 shockAfter the shockLAC DT
C0110C0120C0130
DTAR0600
DTA carry forwardR0610
DTA due to deductible temporary differencesR0620
DTLR0630
Amount/estimate of LAC DTR0640
Amount/estimate of LAC DT justified by reversion of deferred tax liabilitiesR0650
Amount/estimate of LAC DT justified by reference to probable future taxable economic profitR0660
Amount/estimate of LAC DT justified by carry back, current yearR0670
Amount/estimate of LAC DT justified by carry back, future yearsR0680
Maximum LAC DTR0690
(8)

template S.26.01.01 is amended as follows:

(a)

row R0010 is deleted;

(b)

the following rows are inserted before row R0020:

Simplifications spread risk – bonds and loansR0012
Simplifications market risk concentration– simplifications usedR0014
(c)

row R0220 is replaced by the following:

Type 1 equity other than long-termR0221
(d)

the following row R0231 is inserted after R0230:

Long-term equity investments (type 1 equities)R0231
(e)

row R0260 is replaced by the following:

Type 2 equity other than long-termR0261
(f)

the following row R0271 is inserted after R0270:

Long-term equity investments (type 2 equities)R0271
(g)

the following rows are inserted between rows R0291 and R0292:

qualifying infrastructure corporate equities, other than strategic and long-termR0293
strategic participations (qualifying infrastructure corporate equities)R0294
Long-term equity investments (qualifying infrastructure corporate equities)R0295
(h)

the following rows are inserted between rows R0292 and R0300:

qualifying infrastructure equities other than corporate equities, other than strategic and long-termR0296
strategic participations (qualifying infrastructure equities other than corporate equities)R0297
Long-term equity investments (qualifying infrastructure equities other than corporate equities)R0298
(i)

rows R0460 and R0470 are deleted;

(j)

the following rows are inserted between rows R0450 and R0480:

Senior STS securitisationR0461
Non-senior STS securitisationR0462
(k)

the following rows are inserted between row R0480 and R0500:

Other securitisationR0481
Transitional type 1 securitisationR0482
Guaranteed STS securitisationR0483
(9)

template S.26.01.04 is amended as follows:

(a)

row R0010 is deleted;

(b)

the following rows are inserted before row R0020:

Simplifications spread risk – bonds and loansR0012
Simplifications market risk concentration – simplifications usedR0014
(c)

row R0220 is replaced by the following:

Type 1 equity other than long-termR0221
(d)

the following row R0231 is inserted after row R0230:

Long-term equity investments (type 1 equities)R0231
(e)

row R0260 is replaced by the following:

Type 2 equity other than long-termR0261
(f)

the following row R0271 is inserted after row R0270:

Long-term equity investments (type 2 equities)R0271
(g)

the following rows are inserted between rows R0291 and R0292:

qualifying infrastructure corporate equities, other than strategic and long-termR0293
strategic participations (qualifying infrastructure corporate equities)R0294
Long-term equity investments (qualifying infrastructure corporate equities)R0295
(h)

the following rows are inserted between rows R0292 and R0300:

qualifying infrastructure equities other than corporate equities, other than strategic and long-termR0296
strategic participations (qualifying infrastructure equities other than corporate equities)R0297
Long-term equity investments (qualifying infrastructure equities other than corporate equities)R0298
(i)

rows R0460 and R0470 are deleted;

(j)

the following rows are inserted between rows R0450 and R0480:

Senior STS securitisationR0461
Non-senior STS securitisationR0462
(k)

the following rows are inserted between rows R0480 and R0500:

Other securitisationR0481
Transitional type 1 securitisationR0482
Guaranteed STS securitisationR0483
(l)

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 riskR0810
(10)

template SR.26.01.01 is amended as follows:

(a)

row R0010 is deleted;

(b)

the following rows are inserted before row R0020:

Simplifications spread risk – bonds and loansR0012
Simplifications market risk concentration – simplifications usedR0014
(c)

row R0220 is replaced by the following:

Type 1 equity other than long-termR0221
(d)

the following row R0231 is inserted after R0230:

Long-term equity investments (type 1 equities)R0231
(e)

row R0260 is replaced by the following:

Type 2 equity other than long-termR0261
(f)

the following row R0271 is inserted after row R0270:

Long-term equity investments (type 2 equities)R0271
(g)

the following rows are inserted between rows R0291 and R0292:

qualifying infrastructure corporate equities, other than strategic and long-termR0293
strategic participations (qualifying infrastructure corporate equities)R0294
Long-term equity investments (qualifying infrastructure corporate equities)R0295
(h)

the following rows are inserted between rows R0292 and R0300:

qualifying infrastructure equities other than corporate equities, other than strategic and long-termR0296
strategic participations (qualifying infrastructure equities other than corporate equities)R0297
Long-term equity investments (qualifying infrastructure equities other than corporate equities)R0298
(i)

rows R0460 and R0470 are deleted;

(j)

the following rows are inserted between rows R0450 and R0480:

Senior STS securitisationR0461
Non-senior STS securitisationR0462
(k)

the following rows are inserted between row R0480 and R0500:

Other securitisationR0481
Transitional type 1 securitisationR0482
Guaranteed STS securitisationR0483
(11)

in template S.26.04.01, the following row is inserted after row R0050:

Simplifications — NSLT lapse riskR0051
(12)

in template S.26.04.04 the following row is inserted after row R0050:

Simplifications — NSLT lapse riskR0051
(13)

in template SR.26.04.01, the following row is inserted after row R0050:

Simplifications — NSLT lapse riskR0051
(14)

in template S.26.05.01, the following row is inserted after row R0010:

Simplifications used – non-life lapse riskR0011
(15)

in template S.26.05.04, the following row is inserted after row R0010:

Simplifications used – non-life lapse riskR0011
(16)

in template SR.26.05.01, the following row is inserted after row R0010:

Simplifications used – non-life lapse riskR0011
(17)

in template S.26.07.01 the following tables are added:

Market risk — Market risk concentration

C0300
Debt portfolio shareR0300

NAT CAT simplifications

Chosen risk weightSum of exposure
C0320C0330
WindstormR0400
HailR0410
EarthquakeR0420
FloodR0430
SubsidenceR0440
(18)

in template S.26.07.04, the following tables are added:

Market risk — Market risk concentration

C0300
Debt portfolio shareR0300

NAT CAT simplifications

Chosen risk weightSum of exposure
C0320C0330
WindstormR0400
HailR0410
EarthquakeR0420
FloodR0430
SubsidenceR0440
(19)

in template SR.26.07.01, the following tables are added:

Market risk — Market risk concentration

C0300
Debt portfolio shareR0300

NAT CAT simplifications

Chosen risk weightSum of exposure
C0320C0330
WindstormR0400
HailR0410
EarthquakeR0420
FloodR0430
SubsidenceR0440
(20)

template S.27.01.01 is amended as follows:

(a)

the following table is inserted after the title of the template:

Simplifications used

Simplifications used
C0001
Simplifications used – fire riskR0001
Simplifications used – natural catastrophe riskR0002
(b)

the following row is inserted between rows R0440 and R0450:

Republic of SloveniaR0441
(c)

the following row is inserted between rows R0460 and R0470:

Republic of HungaryR0461
(d)

the following row is inserted between rows R0520 and R0530:

Republic of FinlandR0521
(e)

the following row is inserted between rows R1640 and R1650:

Czech RepublicR1641
(f)

the following row is inserted between rows R1700 and R1710:

Republic of SloveniaR1701
(g)

the following table is inserted after row R2420:

Number of vessels

Number
C0781
Number of vessels below the threshold of EUR 250kR2421
(h)

columns C1210, C1220 and C1340 (‘Disability 10 years’) are deleted;

(21)

template S.27.01.04 is amended as follows:

(a)

the following table is inserted before row R0010:

Simplifications used

Simplifications used
C0001
Simplifications used – fire riskR0001
Simplifications used – natural catastrophe riskR0002
(b)

the following row is inserted between rows R0440 and R0450:

Republic of SloveniaR0441
(c)

the following row is inserted between rows R0460 and R0470:

Republic of HungaryR0461
(d)

the following row is inserted between rows R0520 and R0530:

Republic of FinlandR0521
(e)

the following row is inserted between rows R1640 and R1650:

Czech RepublicR01641
(f)

the following row is inserted between rows R1700 and R1710:

Republic of SloveniaR01701
(g)

the following table inserted after row R2420:

Number of vessels

Number
C0781
Number of vessels below the threshold of EUR 250kR2421
(h)

columns C1210, C1220 and C1340 (‘Disability 10 years’) are deleted;

(22)

template SR.27.01.01 is amended as follows:

(a)

the following table is inserted before row R0010:

Simplifications used

Simplifications used
C0001
Simplifications used – fire riskR0001
Simplifications used – natural catastrophe riskR0002
(b)

the following row R0441 is inserted between rows R0440 and R0450:

Republic of SloveniaR0441
(c)

the following row R0461 is inserted between rows R0460 and R0470:

Republic of HungaryR0461
(d)

the following row R0521 is inserted between rows R0520 and R0530:

Republic of FinlandR0521
(e)

the following row is inserted between rows R1640 and R1650:

Czech RepublicR01641
(f)

the following row is inserted between rows R1700 and R1710:

Republic of SloveniaR01701
(g)

the following table is inserted after row R2420:

Number of vessels

Number
C0781
Number of vessels below the threshold of EUR 250kR2421
(h)

columns C1210, C1220 and C1340 (‘Disability 10 years’) are deleted.

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