# Official Journal L 310/2017

| | ISSN 1977-0677 |
| --- | --- |
| Official Journal
  of the European Union | L 310 |
| | |
| English edition | Legislation | Volume 6025 November 2017 |

ISSN 1977-0677

Official Journal

of the European Union

L 310

English edition

Legislation

Volume 6025 November 2017

---

| Contents | | II   Non-legislative acts | page |
| --- | --- | --- | --- |
| | | REGULATIONS |
| | * | Commission Delegated Regulation (EU) 2017/2188 of 11 August 2017 amending Regulation (EU) No 575/2013 of the European Parliament and of the Council as regards the waiver on own funds requirements for certain covered bonds (
  1
  ) | 1 |
| | * | Commission Implementing Regulation (EU) 2017/2189 of 24 November 2017 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 (
  1
  ) | 3 |
| | * | Commission Implementing Regulation (EU) 2017/2190 of 24 November 2017 amending and correcting Implementing Regulation (EU) 2015/2452 laying down implementing technical standards with regard to the procedures, formats and templates of the solvency and financial condition report according to Directive 2009/138/EC of the European Parliament and of the Council (
  1
  ) | 30 |
| | | Commission Implementing Regulation (EU) 2017/2191 of 24 November 2017 withdrawing the suspension of submission of applications for import licences under the tariff quotas opened by Regulation (EC) No 891/2009 in the sugar sector | 46 |
| | | DECISIONS |
| | * | Decision (EU) 2017/2192 of the European Parliament and of the Council of 15 November 2017 on the mobilisation of the European Globalisation Adjustment Fund following an application from Italy — EGF/2017/004 IT/Almaviva | 47 |
| | | GUIDELINES |
| | * | Guideline (EU) 2017/2193 of the European Central Bank of 27 October 2017 amending Guideline (EU) 2015/280 on the establishment of the Eurosystem Production and Procurement System (ECB/2017/31) | 49 |

Contents

II   Non-legislative acts

page

REGULATIONS

*

Commission Delegated Regulation (EU) 2017/2188 of 11 August 2017 amending Regulation (EU) No 575/2013 of the European Parliament and of the Council as regards the waiver on own funds requirements for certain covered bonds (
  1
  )

1

1

*

Commission Implementing Regulation (EU) 2017/2189 of 24 November 2017 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 (
  1
  )

1

3

*

Commission Implementing Regulation (EU) 2017/2190 of 24 November 2017 amending and correcting Implementing Regulation (EU) 2015/2452 laying down implementing technical standards with regard to the procedures, formats and templates of the solvency and financial condition report according to Directive 2009/138/EC of the European Parliament and of the Council (
  1
  )

1

30

Commission Implementing Regulation (EU) 2017/2191 of 24 November 2017 withdrawing the suspension of submission of applications for import licences under the tariff quotas opened by Regulation (EC) No 891/2009 in the sugar sector

46

DECISIONS

*

Decision (EU) 2017/2192 of the European Parliament and of the Council of 15 November 2017 on the mobilisation of the European Globalisation Adjustment Fund following an application from Italy — EGF/2017/004 IT/Almaviva

47

GUIDELINES

*

Guideline (EU) 2017/2193 of the European Central Bank of 27 October 2017 amending Guideline (EU) 2015/280 on the establishment of the Eurosystem Production and Procurement System (ECB/2017/31)

49

| | |
| --- | --- |
| | (1)   Text with EEA relevance. |

---

(1)   Text with EEA relevance.

1

| EN | Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.
  The titles of all other Acts are printed in bold type and preceded by an asterisk. |
| --- | --- |

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.

---

II Non-legislative acts

REGULATIONS

| 25.11.2017 | EN | Official Journal of the European Union | L 310/1 |
| --- | --- | --- | --- |

25.11.2017

EN

Official Journal of the European Union

L 310/1

---

COMMISSION DELEGATED REGULATION (EU) 2017/2188

of 11 August 2017

amending Regulation (EU) No 575/2013 of the European Parliament and of the Council as regards the waiver on own funds requirements for certain covered bonds

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms (1), and in particular Article 503(4) thereof,

Whereas:

| (1) | Article 496 of Regulation (EU) No 575/2013 allows competent authorities to waive, for certain covered bonds and until 31 December 2017, the threshold of 10 % referred to in Article 129(1)(d)(ii) of that Regulation and Article 129(1)(f)(ii) of that Regulation. |
| --- | --- |

(1)

Article 496 of Regulation (EU) No 575/2013 allows competent authorities to waive, for certain covered bonds and until 31 December 2017, the threshold of 10 % referred to in Article 129(1)(d)(ii) of that Regulation and Article 129(1)(f)(ii) of that Regulation.

| (2) | Article 503(4) of Regulation (EU) No 575/2013 obliges the Commission to review the appropriateness of that possibility for the competent authorities and to decide whether that possibility should be made permanent. The Commission requested the European Banking Authority to provide technical advice on that issue. That request resulted in the ‘Report on EU Covered Bond Frameworks and Capital Treatment’. The Commission used that report to further assess the supervisory and regulatory arrangements applicable to covered bonds and subsequently presented to the European Parliament and the Council a report on Article 503 of Regulation (EU) No 575/2013. |
| --- | --- |

(2)

Article 503(4) of Regulation (EU) No 575/2013 obliges the Commission to review the appropriateness of that possibility for the competent authorities and to decide whether that possibility should be made permanent. The Commission requested the European Banking Authority to provide technical advice on that issue. That request resulted in the ‘Report on EU Covered Bond Frameworks and Capital Treatment’. The Commission used that report to further assess the supervisory and regulatory arrangements applicable to covered bonds and subsequently presented to the European Parliament and the Council a report on Article 503 of Regulation (EU) No 575/2013.

| (3) | It appeared from that report that only a limited number of national covered bond frameworks allow the inclusion of residential or commercial mortgage-backed securities or intra-group pooled covered bond structures. However, since some institutions rely in their business models on the use of the waiver granted by competent authorities, it is appropriate for reasons of legal certainty to allow the competent authorities to extend the waiver referred to in Article 496(1) of Regulation (EU) No 575/2013 beyond the date mentioned in that provision. Article 496(1) of Regulation (EU) No 575/2013 should therefore be amended to repeal the date mentioned in that provision, with the understanding however that the possibility for competent authorities to grant a waiver may have to be reassessed in the context of a future covered bonds framework. |
| --- | --- |

(3)

It appeared from that report that only a limited number of national covered bond frameworks allow the inclusion of residential or commercial mortgage-backed securities or intra-group pooled covered bond structures. However, since some institutions rely in their business models on the use of the waiver granted by competent authorities, it is appropriate for reasons of legal certainty to allow the competent authorities to extend the waiver referred to in Article 496(1) of Regulation (EU) No 575/2013 beyond the date mentioned in that provision. Article 496(1) of Regulation (EU) No 575/2013 should therefore be amended to repeal the date mentioned in that provision, with the understanding however that the possibility for competent authorities to grant a waiver may have to be reassessed in the context of a future covered bonds framework.

| (4) | For reasons of legal certainty, it is appropriate to provide for a permanent derogation from the date following the expiry of the current derogation, |
| --- | --- |

(4)

For reasons of legal certainty, it is appropriate to provide for a permanent derogation from the date following the expiry of the current derogation,

HAS ADOPTED THIS REGULATION:

Article 1

In Article 496(1) of Regulation (EU) No 575/2013, the introductory sentence is replaced by the following:

‘Competent authorities may waive in full or in part the 10 % limit for senior units issued by French Fonds Communs de Créances or by securitisation entities which are equivalent to French Fonds Communs de Créances laid down in points (d) and (f) of Article 129(1), provided that both of the following conditions are fulfilled:’.

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2018.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 11 August 2017.

For the Commission

The President

Jean-Claude JUNCKER

---

(1)  
  OJ L 176, 27.6.2013, p. 1.

1

---

| 25.11.2017 | EN | Official Journal of the European Union | L 310/3 |
| --- | --- | --- | --- |

25.11.2017

EN

Official Journal of the European Union

L 310/3

---

COMMISSION IMPLEMENTING REGULATION (EU) 2017/2189

of 24 November 2017

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 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) | It is necessary to facilitate consistent reporting and to improve the quality of the information reported to the supervisory authorities as provided for by Commission Implementing Regulation (EU) 2015/2450 (2). |
| --- | --- |

(1)

It is necessary to facilitate consistent reporting and to improve the quality of the information reported to the supervisory authorities as provided for by Commission Implementing Regulation (EU) 2015/2450 (2).

| (2) | The provisions in this Regulation are closely linked to each other, since they all deal with the submission of information by 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, and to facilitate a comprehensive view and access to them by persons subject to those obligations, including investors that are non-Union residents, it is desirable to include all the implementing technical standards required by Articles 35(10), 244(6) and 245(6) of Directive 2009/138/EC in a single Regulation. |
| --- | --- |

(2)

The provisions in this Regulation are closely linked to each other, since they all deal with the submission of information by 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, and to facilitate a comprehensive view and access to them by persons subject to those obligations, including investors that are non-Union residents, it is desirable to include all the implementing technical standards required by Articles 35(10), 244(6) and 245(6) of Directive 2009/138/EC in a single Regulation.

| (3) | This Regulation is based on the draft implementing technical standards submitted by the European Supervisory Authority (European Insurance and Occupational Pensions Authority, EIOPA) to the Commission. |
| --- | --- |

(3)

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

| (4) | EIOPA has followed the procedure laid down in Article 15 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council (3) to develop the draft implementing technical standards, conducted open public consultations on the draft 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 by Article 37 of Regulation (EU) No 1094/2010. |
| --- | --- |

(4)

EIOPA has followed the procedure laid down in Article 15 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council (3) to develop the draft implementing technical standards, conducted open public consultations on the draft 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 by Article 37 of Regulation (EU) No 1094/2010.

| (5) | Implementing Regulation (EU) 2015/2450 should therefore be amended accordingly. |
| --- | --- |

(5)

Implementing Regulation (EU) 2015/2450 should therefore be amended accordingly.

| (6) | Several minor drafting errors in the instructions of the templates included in the text of Implementing Regulation (EU) 2015/2450 should also be corrected, |
| --- | --- |

(6)

Several minor drafting errors in the instructions of the templates included in the text of Implementing Regulation (EU) 2015/2450 should also be corrected,

HAS ADOPTED THIS REGULATION:

Article 1

Amending provisions

Annexes II and III to Implementing Regulation (EU) 2015/2450 are amended in accordance with Annex I to this Regulation.

Article 2

Correcting provisions

Annexes I, II and III to Implementing Regulation (EU) 2015/2450 are corrected in accordance with Annex II to this Regulation.

Article 3

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Official Journal of the European Union

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 24 November 2017.

For the Commission

The President

Jean-Claude JUNCKER

---

(1)  
  OJ L 335, 17.12.2009, p. 1.

1

(2)  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 (OJ L 347, 31.12.2015, p. 1).

2

(3)  Regulation (EU) No 1094/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Insurance and Occupational Pensions Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/79/EC (OJ L 331, 15.12.2010, p. 48).

3

---

ANNEX I

| 1. | Both Annexes II and III to Implementing Regulation (EU) 2015/2450 are amended as follows:






  (a) | In template S.01.02, the item C0010/R0081 is added immediately after item C0010/R0080 to the instructions as follows:







  ‘C0010/R0081 | Financial year end | Identify the ISO 8601 (yyyy–mm–dd) code of the financial year end of the undertaking, e.g. 2017-12-31’ |
| --- | --- | --- | --- | --- |

1.

Both Annexes II and III to Implementing Regulation (EU) 2015/2450 are amended as follows:

(a)

In template S.01.02, the item C0010/R0081 is added immediately after item C0010/R0080 to the instructions as follows:

‘C0010/R0081

Financial year end

Identify the ISO 8601 (yyyy–mm–dd) code of the financial year end of the undertaking, e.g. 2017-12-31’

| (b) | In templates S.05.01 and S.05.02, at the end of the second paragraph of the general comments, the following is added:

  ‘, except for the classification between investment contracts and insurance contracts when this is applicable in the financial statements. This template shall include all insurance business regardless of the possible different classification between investment contracts and insurance contracts applicable in the financial statements.’; |
| --- | --- |

(b)

In templates S.05.01 and S.05.02, at the end of the second paragraph of the general comments, the following is added:

‘, except for the classification between investment contracts and insurance contracts when this is applicable in the financial statements. This template shall include all insurance business regardless of the possible different classification between investment contracts and insurance contracts applicable in the financial statements.’;

| (c) | In template S.06.02.C0330, the instructions are replaced by the following:

  ‘Identify the credit assessment institution (ECAI) giving the external rating in C0320, by using the following closed list. In case of ratings issued by subsidiaries of the ECAI please report the parent ECAI (the reference is to ESMA list of credit rating agencies registered or certified in accordance with Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies). In case a new Credit Rating Agency is registered or certified by ESMA and while the closed list is not up-dated please report “Other nominated ECAI”.
  Applicable at least to CIC categories 1, 2, 5, 6 and 8 (Mortgages and Loans, other than mortgages and loans to natural persons), where available.






  — | Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27) |
| --- | --- | --- |

(c)

In template S.06.02.C0330, the instructions are replaced by the following:

‘Identify the credit assessment institution (ECAI) giving the external rating in C0320, by using the following closed list. In case of ratings issued by subsidiaries of the ECAI please report the parent ECAI (the reference is to ESMA list of credit rating agencies registered or certified in accordance with Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies). In case a new Credit Rating Agency is registered or certified by ESMA and while the closed list is not up-dated please report “Other nominated ECAI”.

Applicable at least to CIC categories 1, 2, 5, 6 and 8 (Mortgages and Loans, other than mortgages and loans to natural persons), where available.

—

Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27)

| — | Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86) |
| --- | --- |

—

Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86)

| — | BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142) |
| --- | --- |

—

BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142)

| — | Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66) |
| --- | --- |

—

Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66)

| — | Scope Ratings AG (previously PSR Rating GmbH) (LEI code: 391200WU1EZUQFHDWE91) |
| --- | --- |

—

Scope Ratings AG (previously PSR Rating GmbH) (LEI code: 391200WU1EZUQFHDWE91)

| — | ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85) |
| --- | --- |

—

ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85)

| — | GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72) |
| --- | --- |

—

GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72)

| — | ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295) |
| --- | --- |

—

ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295)

| — | ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79) |
| --- | --- |

—

ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79)

| — | AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26) |
| --- | --- |

—

AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26)

| — | DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93) |
| --- | --- |

—

DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93)

| — | Fitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69) |
| --- | --- |

—

Fitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69)

| — | Fitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340) |
| --- | --- |

—

Fitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340)

| — | Fitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31) |
| --- | --- |

—

Fitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31)

| — | Fitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704) |
| --- | --- |

—

Fitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704)

| — | Fitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60) |
| --- | --- |

—

Fitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60)

| — | Fitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52) |
| --- | --- |

—

Fitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52)

| — | Fitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76) |
| --- | --- |

—

Fitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76)

| — | Moody's Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81) |
| --- | --- |

—

Moody's Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81)

| — | Moody's France S.A.S. (LEI code: 549300EB2XQYRSE54F02) |
| --- | --- |

—

Moody's France S.A.S. (LEI code: 549300EB2XQYRSE54F02)

| — | Moody's Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47) |
| --- | --- |

—

Moody's Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47)

| — | Moody's Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68) |
| --- | --- |

—

Moody's Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68)

| — | Moody's Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90) |
| --- | --- |

—

Moody's Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90)

| — | Moody's Investors Service Ltd (LEI code: 549300SM89WABHDNJ349) |
| --- | --- |

—

Moody's Investors Service Ltd (LEI code: 549300SM89WABHDNJ349)

| — | S&P Global Ratings France SAS (LEI code: 54930035REY2YCDSBH09) |
| --- | --- |

—

S&P Global Ratings France SAS (LEI code: 54930035REY2YCDSBH09)

| — | S&P Global Ratings Italy S.R.L. (LEI code: 54930000NMOJ7ZBUQ063) |
| --- | --- |

—

S&P Global Ratings Italy S.R.L. (LEI code: 54930000NMOJ7ZBUQ063)

| — | Standard & Poor's Credit Market Services Europe Limited (LEI code: 549300363WVTTH0TW460) |
| --- | --- |

—

Standard & Poor's Credit Market Services Europe Limited (LEI code: 549300363WVTTH0TW460)

| — | CRIF Ratings S.r.l. (previously CRIF S.p.A.) (LEI code: 8156001AB6A1D740F237) |
| --- | --- |

—

CRIF Ratings S.r.l. (previously CRIF S.p.A.) (LEI code: 8156001AB6A1D740F237)

| — | Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18) |
| --- | --- |

—

Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18)

| — | European Rating Agency, a.s. (LEI code: 097900BFME0000038276) |
| --- | --- |

—

European Rating Agency, a.s. (LEI code: 097900BFME0000038276)

| — | Axesor conocer para decidir SA (LEI code: 95980020140005900000) |
| --- | --- |

—

Axesor conocer para decidir SA (LEI code: 95980020140005900000)

| — | Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368) |
| --- | --- |

—

Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368)

| — | Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676) |
| --- | --- |

—

Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676)

| — | The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10) |
| --- | --- |

—

The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10)

| — | Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311) |
| --- | --- |

—

Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311)

| — | Spread Research (LEI code: 969500HB6BVM2UJDOC52) |
| --- | --- |

—

Spread Research (LEI code: 969500HB6BVM2UJDOC52)

| — | EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03) |
| --- | --- |

—

EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03)

| — | HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480) |
| --- | --- |

—

HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480)

| — | Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72) |
| --- | --- |

—

Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72)

| — | Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31) |
| --- | --- |

—

Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31)

| — | modeFinance S.r.l. (LEI code: 815600B85A94A0122614) |
| --- | --- |

—

modeFinance S.r.l. (LEI code: 815600B85A94A0122614)

| — | INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983) |
| --- | --- |

—

INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983)

| — | Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81) |
| --- | --- |

—

Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81)

| — | Other nominated ECAI |
| --- | --- |

—

Other nominated ECAI

This item shall be reported when External rating (C0320) is reported.’;

| (d) | In template S.06.03.C0030, the last sentence of the instructions is replaced by the following:

  ‘Category “4 — Collective Investment Units” shall be used only for non–material residual values for both “funds of funds” and any other fund.’; |
| --- | --- |

(d)

In template S.06.03.C0030, the last sentence of the instructions is replaced by the following:

‘Category “4 — Collective Investment Units” shall be used only for non–material residual values for both “funds of funds” and any other fund.’;

| (e) | In template S.08.01.C0300, the instructions are replaced by the following:

  ‘Identify the credit assessment institution (ECAI) giving the external rating in C0290, by using the following closed list. In case of ratings issued by subsidiaries of the ECAI please report the parent ECAI (the reference is to ESMA list of credit rating agencies registered or certified in accordance with Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies). In case a new Credit Rating Agency is registered or certified by ESMA and while the closed list is not up-dated please report “Other nominated ECAI”.
  Applicable at least to CIC categories 1, 2, 5, 6 and 8 (Mortgages and Loans, other than mortgages and loans to natural persons), where available.






  — | Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27) |
| --- | --- | --- |

(e)

In template S.08.01.C0300, the instructions are replaced by the following:

‘Identify the credit assessment institution (ECAI) giving the external rating in C0290, by using the following closed list. In case of ratings issued by subsidiaries of the ECAI please report the parent ECAI (the reference is to ESMA list of credit rating agencies registered or certified in accordance with Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies). In case a new Credit Rating Agency is registered or certified by ESMA and while the closed list is not up-dated please report “Other nominated ECAI”.

Applicable at least to CIC categories 1, 2, 5, 6 and 8 (Mortgages and Loans, other than mortgages and loans to natural persons), where available.

—

Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27)

| — | Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86) |
| --- | --- |

—

Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86)

| — | BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142) |
| --- | --- |

—

BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142)

| — | Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66) |
| --- | --- |

—

Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66)

| — | Scope Ratings AG (previously PSR Rating GmbH) (LEI code: 391200WU1EZUQFHDWE91) |
| --- | --- |

—

Scope Ratings AG (previously PSR Rating GmbH) (LEI code: 391200WU1EZUQFHDWE91)

| — | ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85) |
| --- | --- |

—

ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85)

| — | GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72) |
| --- | --- |

—

GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72)

| — | ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295) |
| --- | --- |

—

ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295)

| — | ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79) |
| --- | --- |

—

ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79)

| — | AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26) |
| --- | --- |

—

AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26)

| — | DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93) |
| --- | --- |

—

DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93)

| — | Fitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69) |
| --- | --- |

—

Fitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69)

| — | Fitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340) |
| --- | --- |

—

Fitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340)

| — | Fitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31) |
| --- | --- |

—

Fitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31)

| — | Fitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704) |
| --- | --- |

—

Fitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704)

| — | Fitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60) |
| --- | --- |

—

Fitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60)

| — | Fitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52) |
| --- | --- |

—

Fitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52)

| — | Fitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76) |
| --- | --- |

—

Fitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76)

| — | Moody's Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81) |
| --- | --- |

—

Moody's Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81)

| — | Moody's France S.A.S. (LEI code: 549300EB2XQYRSE54F02) |
| --- | --- |

—

Moody's France S.A.S. (LEI code: 549300EB2XQYRSE54F02)

| — | Moody's Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47) |
| --- | --- |

—

Moody's Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47)

| — | Moody's Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68) |
| --- | --- |

—

Moody's Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68)

| — | Moody's Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90) |
| --- | --- |

—

Moody's Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90)

| — | Moody's Investors Service Ltd (LEI code: 549300SM89WABHDNJ349) |
| --- | --- |

—

Moody's Investors Service Ltd (LEI code: 549300SM89WABHDNJ349)

| — | S&P Global Ratings France SAS (LEI code: 54930035REY2YCDSBH09) |
| --- | --- |

—

S&P Global Ratings France SAS (LEI code: 54930035REY2YCDSBH09)

| — | S&P Global Ratings Italy S.R.L. (LEI code: 54930000NMOJ7ZBUQ063) |
| --- | --- |

—

S&P Global Ratings Italy S.R.L. (LEI code: 54930000NMOJ7ZBUQ063)

| — | Standard & Poor's Credit Market Services Europe Limited (LEI code: 549300363WVTTH0TW460) |
| --- | --- |

—

Standard & Poor's Credit Market Services Europe Limited (LEI code: 549300363WVTTH0TW460)

| — | CRIF Ratings S.r.l. (previously CRIF S.p.A.) (LEI code: 8156001AB6A1D740F237) |
| --- | --- |

—

CRIF Ratings S.r.l. (previously CRIF S.p.A.) (LEI code: 8156001AB6A1D740F237)

| — | Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18) |
| --- | --- |

—

Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18)

| — | European Rating Agency, a.s. (LEI code: 097900BFME0000038276) |
| --- | --- |

—

European Rating Agency, a.s. (LEI code: 097900BFME0000038276)

| — | Axesor conocer para decidir SA (LEI code: 95980020140005900000) |
| --- | --- |

—

Axesor conocer para decidir SA (LEI code: 95980020140005900000)

| — | Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368) |
| --- | --- |

—

Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368)

| — | Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676) |
| --- | --- |

—

Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676)

| — | The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10) |
| --- | --- |

—

The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10)

| — | Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311) |
| --- | --- |

—

Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311)

| — | Spread Research (LEI code: 969500HB6BVM2UJDOC52) |
| --- | --- |

—

Spread Research (LEI code: 969500HB6BVM2UJDOC52)

| — | EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03) |
| --- | --- |

—

EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03)

| — | HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480) |
| --- | --- |

—

HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480)

| — | Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72) |
| --- | --- |

—

Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72)

| — | Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31) |
| --- | --- |

—

Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31)

| — | modeFinance S.r.l. (LEI code: 815600B85A94A0122614) |
| --- | --- |

—

modeFinance S.r.l. (LEI code: 815600B85A94A0122614)

| — | INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983) |
| --- | --- |

—

INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983)

| — | Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81) |
| --- | --- |

—

Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81)

| — | Other nominated ECAI |
| --- | --- |

—

Other nominated ECAI

This item shall be reported when External rating (C0290) is reported.’;

| (f) | In template S.31.01.C0220, the instructions are replaced by the following:

  ‘Identify the credit assessment institution (ECAI) giving the external rating in C0210, by using the following closed list. In case of ratings issued by subsidiaries of the ECAI please report the parent ECAI (the reference is to ESMA list of credit rating agencies registered or certified in accordance with Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies). In case a new Credit Rating Agency is registered or certified by ESMA and while the closed list is not up-dated please report “Other nominated ECAI”.






  — | Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27) |
| --- | --- | --- |

(f)

In template S.31.01.C0220, the instructions are replaced by the following:

‘Identify the credit assessment institution (ECAI) giving the external rating in C0210, by using the following closed list. In case of ratings issued by subsidiaries of the ECAI please report the parent ECAI (the reference is to ESMA list of credit rating agencies registered or certified in accordance with Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies). In case a new Credit Rating Agency is registered or certified by ESMA and while the closed list is not up-dated please report “Other nominated ECAI”.

—

Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27)

| — | Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86) |
| --- | --- |

—

Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86)

| — | BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142) |
| --- | --- |

—

BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142)

| — | Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66) |
| --- | --- |

—

Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66)

| — | Scope Ratings AG (previously PSR Rating GmbH) (LEI code: 391200WU1EZUQFHDWE91) |
| --- | --- |

—

Scope Ratings AG (previously PSR Rating GmbH) (LEI code: 391200WU1EZUQFHDWE91)

| — | ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85) |
| --- | --- |

—

ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85)

| — | GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72) |
| --- | --- |

—

GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72)

| — | ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295) |
| --- | --- |

—

ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295)

| — | ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79) |
| --- | --- |

—

ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79)

| — | AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26) |
| --- | --- |

—

AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26)

| — | DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93) |
| --- | --- |

—

DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93)

| — | Fitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69) |
| --- | --- |

—

Fitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69)

| — | Fitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340) |
| --- | --- |

—

Fitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340)

| — | Fitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31) |
| --- | --- |

—

Fitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31)

| — | Fitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704) |
| --- | --- |

—

Fitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704)

| — | Fitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60) |
| --- | --- |

—

Fitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60)

| — | Fitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52) |
| --- | --- |

—

Fitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52)

| — | Fitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76) |
| --- | --- |

—

Fitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76)

| — | Moody's Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81) |
| --- | --- |

—

Moody's Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81)

| — | Moody's France S.A.S. (LEI code: 549300EB2XQYRSE54F02) |
| --- | --- |

—

Moody's France S.A.S. (LEI code: 549300EB2XQYRSE54F02)

| — | Moody's Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47) |
| --- | --- |

—

Moody's Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47)

| — | Moody's Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68) |
| --- | --- |

—

Moody's Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68)

| — | Moody's Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90) |
| --- | --- |

—

Moody's Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90)

| — | Moody's Investors Service Ltd (LEI code: 549300SM89WABHDNJ349) |
| --- | --- |

—

Moody's Investors Service Ltd (LEI code: 549300SM89WABHDNJ349)

| — | S&P Global Ratings France SAS (LEI code: 54930035REY2YCDSBH09) |
| --- | --- |

—

S&P Global Ratings France SAS (LEI code: 54930035REY2YCDSBH09)

| — | S&P Global Ratings Italy S.R.L. (LEI code: 54930000NMOJ7ZBUQ063) |
| --- | --- |

—

S&P Global Ratings Italy S.R.L. (LEI code: 54930000NMOJ7ZBUQ063)

| — | Standard & Poor's Credit Market Services Europe Limited (LEI code: 549300363WVTTH0TW460) |
| --- | --- |

—

Standard & Poor's Credit Market Services Europe Limited (LEI code: 549300363WVTTH0TW460)

| — | CRIF Ratings S.r.l. (previously CRIF S.p.A.) (LEI code: 8156001AB6A1D740F237) |
| --- | --- |

—

CRIF Ratings S.r.l. (previously CRIF S.p.A.) (LEI code: 8156001AB6A1D740F237)

| — | Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18) |
| --- | --- |

—

Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18)

| — | European Rating Agency, a.s. (LEI code: 097900BFME0000038276) |
| --- | --- |

—

European Rating Agency, a.s. (LEI code: 097900BFME0000038276)

| — | Axesor conocer para decidir SA (LEI code: 95980020140005900000) |
| --- | --- |

—

Axesor conocer para decidir SA (LEI code: 95980020140005900000)

| — | Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368) |
| --- | --- |

—

Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368)

| — | Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676) |
| --- | --- |

—

Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676)

| — | The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10) |
| --- | --- |

—

The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10)

| — | Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311) |
| --- | --- |

—

Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311)

| — | Spread Research (LEI code: 969500HB6BVM2UJDOC52) |
| --- | --- |

—

Spread Research (LEI code: 969500HB6BVM2UJDOC52)

| — | EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03) |
| --- | --- |

—

EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03)

| — | HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480) |
| --- | --- |

—

HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480)

| — | Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72) |
| --- | --- |

—

Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72)

| — | Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31) |
| --- | --- |

—

Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31)

| — | modeFinance S.r.l. (LEI code: 815600B85A94A0122614) |
| --- | --- |

—

modeFinance S.r.l. (LEI code: 815600B85A94A0122614)

| — | INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983) |
| --- | --- |

—

INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983)

| — | Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81) |
| --- | --- |

—

Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81)

| — | Other nominated ECAI’; |
| --- | --- |

—

Other nominated ECAI’;

| (g) | In template S.31.02.C0280 the instructions are replaced by the following:

  ‘Identify the credit assessment institution (ECAI) giving the external rating in C0270, by using the following closed list. In case of ratings issued by subsidiaries of the ECAI please report the parent ECAI (the reference is to ESMA list of credit rating agencies registered or certified in accordance with Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies). In case a new Credit Rating Agency is registered or certified by ESMA and while the closed list is not up-dated please report “Other nominated ECAI”.






  — | Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27) |
| --- | --- | --- |

(g)

In template S.31.02.C0280 the instructions are replaced by the following:

‘Identify the credit assessment institution (ECAI) giving the external rating in C0270, by using the following closed list. In case of ratings issued by subsidiaries of the ECAI please report the parent ECAI (the reference is to ESMA list of credit rating agencies registered or certified in accordance with Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies). In case a new Credit Rating Agency is registered or certified by ESMA and while the closed list is not up-dated please report “Other nominated ECAI”.

—

Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27)

| — | Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86) |
| --- | --- |

—

Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86)

| — | BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142) |
| --- | --- |

—

BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142)

| — | Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66) |
| --- | --- |

—

Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66)

| — | Scope Ratings AG (previously PSR Rating GmbH) (LEI code: 391200WU1EZUQFHDWE91) |
| --- | --- |

—

Scope Ratings AG (previously PSR Rating GmbH) (LEI code: 391200WU1EZUQFHDWE91)

| — | ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85) |
| --- | --- |

—

ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85)

| — | GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72) |
| --- | --- |

—

GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72)

| — | ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295) |
| --- | --- |

—

ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295)

| — | ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79) |
| --- | --- |

—

ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79)

| — | AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26) |
| --- | --- |

—

AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26)

| — | DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93) |
| --- | --- |

—

DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93)

| — | Fitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69) |
| --- | --- |

—

Fitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69)

| — | Fitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340) |
| --- | --- |

—

Fitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340)

| — | Fitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31) |
| --- | --- |

—

Fitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31)

| — | Fitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704) |
| --- | --- |

—

Fitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704)

| — | Fitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60) |
| --- | --- |

—

Fitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60)

| — | Fitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52) |
| --- | --- |

—

Fitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52)

| — | Fitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76) |
| --- | --- |

—

Fitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76)

| — | Moody's Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81) |
| --- | --- |

—

Moody's Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81)

| — | Moody's France S.A.S. (LEI code: 549300EB2XQYRSE54F02) |
| --- | --- |

—

Moody's France S.A.S. (LEI code: 549300EB2XQYRSE54F02)

| — | Moody's Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47) |
| --- | --- |

—

Moody's Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47)

| — | Moody's Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68) |
| --- | --- |

—

Moody's Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68)

| — | Moody's Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90) |
| --- | --- |

—

Moody's Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90)

| — | Moody's Investors Service Ltd (LEI code: 549300SM89WABHDNJ349) |
| --- | --- |

—

Moody's Investors Service Ltd (LEI code: 549300SM89WABHDNJ349)

| — | S&P Global Ratings France SAS (LEI code: 54930035REY2YCDSBH09) |
| --- | --- |

—

S&P Global Ratings France SAS (LEI code: 54930035REY2YCDSBH09)

| — | S&P Global Ratings Italy S.R.L. (LEI code: 54930000NMOJ7ZBUQ063) |
| --- | --- |

—

S&P Global Ratings Italy S.R.L. (LEI code: 54930000NMOJ7ZBUQ063)

| — | Standard & Poor's Credit Market Services Europe Limited (LEI code: 549300363WVTTH0TW460) |
| --- | --- |

—

Standard & Poor's Credit Market Services Europe Limited (LEI code: 549300363WVTTH0TW460)

| — | CRIF Ratings S.r.l. (previously CRIF S.p.A.) (LEI code: 8156001AB6A1D740F237) |
| --- | --- |

—

CRIF Ratings S.r.l. (previously CRIF S.p.A.) (LEI code: 8156001AB6A1D740F237)

| — | Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18) |
| --- | --- |

—

Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18)

| — | European Rating Agency, a.s. (LEI code: 097900BFME0000038276) |
| --- | --- |

—

European Rating Agency, a.s. (LEI code: 097900BFME0000038276)

| — | Axesor conocer para decidir SA (LEI code: 95980020140005900000) |
| --- | --- |

—

Axesor conocer para decidir SA (LEI code: 95980020140005900000)

| — | Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368) |
| --- | --- |

—

Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368)

| — | Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676) |
| --- | --- |

—

Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676)

| — | The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10) |
| --- | --- |

—

The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10)

| — | Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311) |
| --- | --- |

—

Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311)

| — | Spread Research (LEI code: 969500HB6BVM2UJDOC52) |
| --- | --- |

—

Spread Research (LEI code: 969500HB6BVM2UJDOC52)

| — | EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03) |
| --- | --- |

—

EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03)

| — | HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480) |
| --- | --- |

—

HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480)

| — | Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72) |
| --- | --- |

—

Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72)

| — | Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31) |
| --- | --- |

—

Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31)

| — | modeFinance S.r.l. (LEI code: 815600B85A94A0122614) |
| --- | --- |

—

modeFinance S.r.l. (LEI code: 815600B85A94A0122614)

| — | INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983) |
| --- | --- |

—

INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983)

| — | Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81) |
| --- | --- |

—

Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81)

| — | Other nominated ECAI’; |
| --- | --- |

—

Other nominated ECAI’;

| 2. | Annex II to Implementing Regulation (EU) 2015/2450 is amended as follows:






  (a) | In template S.01.02.C0010/R0040, the instructions are replaced by the following:

  ‘Identify the type of the reporting undertaking. The following closed list of options shall be used to identify the activity of the undertaking: | 2 — Life undertakings |
| --- | --- | --- | --- |

2.

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

(a)

In template S.01.02.C0010/R0040, the instructions are replaced by the following:

‘Identify the type of the reporting undertaking. The following closed list of options shall be used to identify the activity of the undertaking:

2 — Life undertakings

| | 3 — Non–Life undertakings |
| --- | --- |

3 — Non–Life undertakings

| | 4 — Undertakings pursuing both life and non–life insurance activity — Article 73(2) |
| --- | --- |

4 — Undertakings pursuing both life and non–life insurance activity — Article 73(2)

| | 5 — Undertakings pursuing both life and non–life insurance activity — Article 73(5) |
| --- | --- |

5 — Undertakings pursuing both life and non–life insurance activity — Article 73(5)

| | 6 — Reinsurance undertakings’; |
| --- | --- |

6 — Reinsurance undertakings’;

| (b) | In template S.01.02.C0010/R0100, options ‘3 — Re-submission of S.30 templates in accordance with instructions of the template’ and ‘4 — Empty submission’ are inserted to the instructions after the option ‘2 — Ad–hoc reporting’; |
| --- | --- |

(b)

In template S.01.02.C0010/R0100, options ‘3 — Re-submission of S.30 templates in accordance with instructions of the template’ and ‘4 — Empty submission’ are inserted to the instructions after the option ‘2 — Ad–hoc reporting’;

| (c) | In template S.04.01, the second paragraph of General comments is replaced by the following:

  ‘This template is to be reported from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP. It shall however be fulfilled using the lines of business as defined in Annex I to Delegated Regulation (EU) 2015/35. Undertakings shall use the recognition and valuation basis as for the published financial statements, no new recognition or re–valuation is required, except for the classification between investment contracts and insurance contracts when this is applicable in the financial statements. This template shall include all insurance business regardless of the possible different classification between investment contracts and insurance contracts applicable in the financial statements.’; |
| --- | --- |

(c)

In template S.04.01, the second paragraph of General comments is replaced by the following:

‘This template is to be reported from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP. It shall however be fulfilled using the lines of business as defined in Annex I to Delegated Regulation (EU) 2015/35. Undertakings shall use the recognition and valuation basis as for the published financial statements, no new recognition or re–valuation is required, except for the classification between investment contracts and insurance contracts when this is applicable in the financial statements. This template shall include all insurance business regardless of the possible different classification between investment contracts and insurance contracts applicable in the financial statements.’;

| (d) | In template S.06.03, the third paragraph of the general comments is replaced by the following:

  ‘For the identification of countries the look–through shall be implemented in order to identify the country exposure of 90 % of the value of the funds. Undertakings shall have a reasonable confidence that the 10 % not identified by country is diversified across geographical areas, for example that not more than 5 % is in one single country. The look-through shall be applicable considering the amount invested, starting from the major to the lowest single fund and the approach shall be kept consistent over time.’; |
| --- | --- |

(d)

In template S.06.03, the third paragraph of the general comments is replaced by the following:

‘For the identification of countries the look–through shall be implemented in order to identify the country exposure of 90 % of the value of the funds. Undertakings shall have a reasonable confidence that the 10 % not identified by country is diversified across geographical areas, for example that not more than 5 % is in one single country. The look-through shall be applicable considering the amount invested, starting from the major to the lowest single fund and the approach shall be kept consistent over time.’;

| (e) | In template S.12.01, from the first sentence of the instructions for items C0150/R0320 and C0210/R0320 the following words are deleted:

  ‘where the transitional adjustment to the relevant risk-free interest rate term structure has been applied’; |
| --- | --- |

(e)

In template S.12.01, from the first sentence of the instructions for items C0150/R0320 and C0210/R0320 the following words are deleted:

‘where the transitional adjustment to the relevant risk-free interest rate term structure has been applied’;

| (f) | In template S.12.01, from the first sentence of the instructions for items C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0340, C0150/R0340 and C0210/R0340 the following words are deleted:

  ‘where the volatility adjustment has been applied’; |
| --- | --- |

(f)

In template S.12.01, from the first sentence of the instructions for items C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0340, C0150/R0340 and C0210/R0340 the following words are deleted:

‘where the volatility adjustment has been applied’;

| (g) | In template S.12.01, from the first sentence of the instructions for items C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0360, C0150/R0360 and C0210/R0360 the following words are deleted:

  ‘where the matching adjustment has been applied’; |
| --- | --- |

(g)

In template S.12.01, from the first sentence of the instructions for items C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0360, C0150/R0360 and C0210/R0360 the following words are deleted:

‘where the matching adjustment has been applied’;

| (h) | In template S.17.01, from the first sentence of the instructions for items C0020-C0170/R0470 and C0180/R0470 the following words are deleted:

  ‘where the transitional adjustment to the relevant risk-free interest rate term structure has been applied’; |
| --- | --- |

(h)

In template S.17.01, from the first sentence of the instructions for items C0020-C0170/R0470 and C0180/R0470 the following words are deleted:

‘where the transitional adjustment to the relevant risk-free interest rate term structure has been applied’;

| (i) | In template S.21.01, the third and fourth paragraphs in the general comments are replaced by the following:

  ‘The loss distribution profile non–life shows the distribution, in (predefined) brackets, of the accumulated claims incurred at the end of the reporting year.
  Accumulated claims incurred means the sum of gross claims paid and gross reported but not settled claims (RBNS) on a case by case basis for each and every single claim, open or closed, which belongs to a specific accident year (“AY”)/underwriting year (“UWY”) (AY/UWY). Claims incurred amounts include all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims. Data regarding claims shall be reported net of salvage and subrogation. Historical data, starting from the first time application of Solvency II, is required.’; |
| --- | --- |

(i)

In template S.21.01, the third and fourth paragraphs in the general comments are replaced by the following:

‘The loss distribution profile non–life shows the distribution, in (predefined) brackets, of the accumulated claims incurred at the end of the reporting year.

Accumulated claims incurred means the sum of gross claims paid and gross reported but not settled claims (RBNS) on a case by case basis for each and every single claim, open or closed, which belongs to a specific accident year (“AY”)/underwriting year (“UWY”) (AY/UWY). Claims incurred amounts include all the elements that compose the claim itself but excludes any expenses except those attributable to specific claims. Data regarding claims shall be reported net of salvage and subrogation. Historical data, starting from the first time application of Solvency II, is required.’;

| (j) | In template S.21.01.C0030/R0010 to R0210, the second and third paragraphs of the instructions are replaced by the following:

  ‘In case the reporting currency is in Euros, one of the following 5 base options based on the normal loss distribution can be used: | 1 — 20 brackets of 5 000 plus 1 extra open bracket for accumulated incurred losses > 100 000. |
| --- | --- | --- |

(j)

In template S.21.01.C0030/R0010 to R0210, the second and third paragraphs of the instructions are replaced by the following:

‘In case the reporting currency is in Euros, one of the following 5 base options based on the normal loss distribution can be used:

1 — 20 brackets of 5 000 plus 1 extra open bracket for accumulated incurred losses > 100 000.

| | 2 — 20 brackets of 50 000 plus 1 extra open bracket for accumulated incurred losses > 1 million. |
| --- | --- |

2 — 20 brackets of 50 000 plus 1 extra open bracket for accumulated incurred losses > 1 million.

| | 3 — 20 brackets of 250 000 plus 1 extra open bracket for accumulated incurred losses > 5 million. |
| --- | --- |

3 — 20 brackets of 250 000 plus 1 extra open bracket for accumulated incurred losses > 5 million.

| | 4 — 20 brackets of 1 million plus 1 extra open bracket for accumulated incurred losses > 20 million. |
| --- | --- |

4 — 20 brackets of 1 million plus 1 extra open bracket for accumulated incurred losses > 20 million.

| | 5 — 20 brackets of 5 million plus 1 extra open bracket for accumulated incurred losses > 100 million. |
| --- | --- |

5 — 20 brackets of 5 million plus 1 extra open bracket for accumulated incurred losses > 100 million.

However, an undertaking shall use undertaking specific brackets, in particular when accumulated incurred losses < 100 000 to guarantee that the level of detail is sufficient to provide adequate insight in the distribution of the accumulated claims incurred, unless already specified by the supervisory authority.’;

| (k) | In template S.21.01.C0050, C0070, C0090, C0110, C0130, C0150, C0170, C0190, C0210, C0230, C0250, C0270, C0290, C0310, C0330/R0010 to R0210, the first sentence of the instructions is replaced by the following:

  ‘The number of claims attributed to each of the accident/underwriting years N to N–14, whose accumulated claims incurred at the end of the reporting year falls within the start amount and end amount of the applicable bracket.’; |
| --- | --- |

(k)

In template S.21.01.C0050, C0070, C0090, C0110, C0130, C0150, C0170, C0190, C0210, C0230, C0250, C0270, C0290, C0310, C0330/R0010 to R0210, the first sentence of the instructions is replaced by the following:

‘The number of claims attributed to each of the accident/underwriting years N to N–14, whose accumulated claims incurred at the end of the reporting year falls within the start amount and end amount of the applicable bracket.’;

| (l) | In template S.21.01.C0060, C0080, C0100, C0120, C0140, C0160, C0180, C0200, C0220, C0240, C0260, C0280, C0300, C0320, C0340/R0010 to R0210, the first and third paragraphs of the instructions are replaced by the following:

  ‘The accumulated and aggregated amount of claims incurred of all individual claims, attributed to each of the accident/underwriting years N to N–14, whose accumulated claims incurred at the end of the reporting year falls within the start amount and end amount of the applicable bracket.
  Accumulated claims incurred means the sum of gross claims paid and gross reported but not settled claims (RBNS) on a case by case basis for each and every single claim, open and closed, which belongs to a specific accident year/underwriting year (AY/UWY).’; |
| --- | --- |

(l)

In template S.21.01.C0060, C0080, C0100, C0120, C0140, C0160, C0180, C0200, C0220, C0240, C0260, C0280, C0300, C0320, C0340/R0010 to R0210, the first and third paragraphs of the instructions are replaced by the following:

‘The accumulated and aggregated amount of claims incurred of all individual claims, attributed to each of the accident/underwriting years N to N–14, whose accumulated claims incurred at the end of the reporting year falls within the start amount and end amount of the applicable bracket.

Accumulated claims incurred means the sum of gross claims paid and gross reported but not settled claims (RBNS) on a case by case basis for each and every single claim, open and closed, which belongs to a specific accident year/underwriting year (AY/UWY).’;

| (m) | In template S.30.02.C0340, the instructions are replaced by the following:

  ‘Identify the credit assessment institution (ECAI) giving the external rating in C0330, by using the following closed list. In case of ratings issued by subsidiaries of the ECAI please report the parent ECAI (the reference is to ESMA list of credit rating agencies registered or certified in accordance with Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies). In case a new Credit Rating Agency is registered or certified by ESMA and while the closed list is not up-dated please report “Other nominated ECAI”.






  — | Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27) |
| --- | --- | --- |

(m)

In template S.30.02.C0340, the instructions are replaced by the following:

‘Identify the credit assessment institution (ECAI) giving the external rating in C0330, by using the following closed list. In case of ratings issued by subsidiaries of the ECAI please report the parent ECAI (the reference is to ESMA list of credit rating agencies registered or certified in accordance with Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies). In case a new Credit Rating Agency is registered or certified by ESMA and while the closed list is not up-dated please report “Other nominated ECAI”.

—

Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27)

| — | Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86) |
| --- | --- |

—

Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86)

| — | BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142) |
| --- | --- |

—

BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142)

| — | Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66) |
| --- | --- |

—

Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66)

| — | Scope Ratings AG (previously PSR Rating GmbH) (LEI code: 391200WU1EZUQFHDWE91) |
| --- | --- |

—

Scope Ratings AG (previously PSR Rating GmbH) (LEI code: 391200WU1EZUQFHDWE91)

| — | ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85) |
| --- | --- |

—

ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85)

| — | GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72) |
| --- | --- |

—

GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72)

| — | ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295) |
| --- | --- |

—

ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295)

| — | ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79) |
| --- | --- |

—

ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79)

| — | AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26) |
| --- | --- |

—

AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26)

| — | DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93) |
| --- | --- |

—

DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93)

| — | Fitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69) |
| --- | --- |

—

Fitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69)

| — | Fitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340) |
| --- | --- |

—

Fitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340)

| — | Fitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31) |
| --- | --- |

—

Fitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31)

| — | Fitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704) |
| --- | --- |

—

Fitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704)

| — | Fitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60) |
| --- | --- |

—

Fitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60)

| — | Fitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52) |
| --- | --- |

—

Fitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52)

| — | Fitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76) |
| --- | --- |

—

Fitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76)

| — | Moody's Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81) |
| --- | --- |

—

Moody's Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81)

| — | Moody's France S.A.S. (LEI code: 549300EB2XQYRSE54F02) |
| --- | --- |

—

Moody's France S.A.S. (LEI code: 549300EB2XQYRSE54F02)

| — | Moody's Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47) |
| --- | --- |

—

Moody's Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47)

| — | Moody's Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68) |
| --- | --- |

—

Moody's Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68)

| — | Moody's Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90) |
| --- | --- |

—

Moody's Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90)

| — | Moody's Investors Service Ltd (LEI code: 549300SM89WABHDNJ349) |
| --- | --- |

—

Moody's Investors Service Ltd (LEI code: 549300SM89WABHDNJ349)

| — | S&P Global Ratings France SAS (LEI code: 54930035REY2YCDSBH09) |
| --- | --- |

—

S&P Global Ratings France SAS (LEI code: 54930035REY2YCDSBH09)

| — | S&P Global Ratings Italy S.R.L. (LEI code: 54930000NMOJ7ZBUQ063) |
| --- | --- |

—

S&P Global Ratings Italy S.R.L. (LEI code: 54930000NMOJ7ZBUQ063)

| — | Standard & Poor's Credit Market Services Europe Limited (LEI code: 549300363WVTTH0TW460) |
| --- | --- |

—

Standard & Poor's Credit Market Services Europe Limited (LEI code: 549300363WVTTH0TW460)

| — | CRIF Ratings S.r.l. (previously CRIF S.p.A.) (LEI code: 8156001AB6A1D740F237) |
| --- | --- |

—

CRIF Ratings S.r.l. (previously CRIF S.p.A.) (LEI code: 8156001AB6A1D740F237)

| — | Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18) |
| --- | --- |

—

Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18)

| — | European Rating Agency, a.s. (LEI code: 097900BFME0000038276) |
| --- | --- |

—

European Rating Agency, a.s. (LEI code: 097900BFME0000038276)

| — | Axesor conocer para decidir SA (LEI code: 95980020140005900000) |
| --- | --- |

—

Axesor conocer para decidir SA (LEI code: 95980020140005900000)

| — | Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368) |
| --- | --- |

—

Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368)

| — | Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676) |
| --- | --- |

—

Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676)

| — | The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10) |
| --- | --- |

—

The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10)

| — | Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311) |
| --- | --- |

—

Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311)

| — | Spread Research (LEI code: 969500HB6BVM2UJDOC52) |
| --- | --- |

—

Spread Research (LEI code: 969500HB6BVM2UJDOC52)

| — | EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03) |
| --- | --- |

—

EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03)

| — | HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480) |
| --- | --- |

—

HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480)

| — | Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72) |
| --- | --- |

—

Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72)

| — | Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31) |
| --- | --- |

—

Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31)

| — | modeFinance S.r.l. (LEI code: 815600B85A94A0122614) |
| --- | --- |

—

modeFinance S.r.l. (LEI code: 815600B85A94A0122614)

| — | INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983) |
| --- | --- |

—

INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983)

| — | Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81) |
| --- | --- |

—

Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81)

| — | Other nominated ECAI; |
| --- | --- |

—

Other nominated ECAI;

This item shall be reported when External rating (C0330) is reported.’;

| (n) | In template S.30.04.C0240, the instructions are replaced by the following:

  ‘Identify the credit assessment institution (ECAI) giving the external rating in C0230, by using the following closed list. In case of ratings issued by subsidiaries of the ECAI please report the parent ECAI (the reference is to ESMA list of credit rating agencies registered or certified in accordance with Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies). In case a new Credit Rating Agency is registered or certified by ESMA and while the closed list is not up-dated please report “Other nominated ECAI”.






  — | Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27) |
| --- | --- | --- |

(n)

In template S.30.04.C0240, the instructions are replaced by the following:

‘Identify the credit assessment institution (ECAI) giving the external rating in C0230, by using the following closed list. In case of ratings issued by subsidiaries of the ECAI please report the parent ECAI (the reference is to ESMA list of credit rating agencies registered or certified in accordance with Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies). In case a new Credit Rating Agency is registered or certified by ESMA and while the closed list is not up-dated please report “Other nominated ECAI”.

—

Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27)

| — | Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86) |
| --- | --- |

—

Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86)

| — | BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142) |
| --- | --- |

—

BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142)

| — | Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66) |
| --- | --- |

—

Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66)

| — | Scope Ratings AG (previously PSR Rating GmbH) (LEI code: 391200WU1EZUQFHDWE91) |
| --- | --- |

—

Scope Ratings AG (previously PSR Rating GmbH) (LEI code: 391200WU1EZUQFHDWE91)

| — | ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85) |
| --- | --- |

—

ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85)

| — | GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72) |
| --- | --- |

—

GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72)

| — | ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295) |
| --- | --- |

—

ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295)

| — | ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79) |
| --- | --- |

—

ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79)

| — | AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26) |
| --- | --- |

—

AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26)

| — | DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93) |
| --- | --- |

—

DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93)

| — | Fitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69) |
| --- | --- |

—

Fitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69)

| — | Fitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340) |
| --- | --- |

—

Fitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340)

| — | Fitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31) |
| --- | --- |

—

Fitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31)

| — | Fitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704) |
| --- | --- |

—

Fitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704)

| — | Fitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60) |
| --- | --- |

—

Fitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60)

| — | Fitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52) |
| --- | --- |

—

Fitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52)

| — | Fitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76) |
| --- | --- |

—

Fitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76)

| — | Moody's Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81) |
| --- | --- |

—

Moody's Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81)

| — | Moody's France S.A.S. (LEI code: 549300EB2XQYRSE54F02) |
| --- | --- |

—

Moody's France S.A.S. (LEI code: 549300EB2XQYRSE54F02)

| — | Moody's Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47) |
| --- | --- |

—

Moody's Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47)

| — | Moody's Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68) |
| --- | --- |

—

Moody's Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68)

| — | Moody's Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90) |
| --- | --- |

—

Moody's Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90)

| — | Moody's Investors Service Ltd (LEI code: 549300SM89WABHDNJ349) |
| --- | --- |

—

Moody's Investors Service Ltd (LEI code: 549300SM89WABHDNJ349)

| — | S&P Global Ratings France SAS (LEI code: 54930035REY2YCDSBH09) |
| --- | --- |

—

S&P Global Ratings France SAS (LEI code: 54930035REY2YCDSBH09)

| — | S&P Global Ratings Italy S.R.L. (LEI code: 54930000NMOJ7ZBUQ063) |
| --- | --- |

—

S&P Global Ratings Italy S.R.L. (LEI code: 54930000NMOJ7ZBUQ063)

| — | Standard & Poor's Credit Market Services Europe Limited (LEI code: 549300363WVTTH0TW460) |
| --- | --- |

—

Standard & Poor's Credit Market Services Europe Limited (LEI code: 549300363WVTTH0TW460)

| — | CRIF Ratings S.r.l. (previously CRIF S.p.A.) (LEI code: 8156001AB6A1D740F237) |
| --- | --- |

—

CRIF Ratings S.r.l. (previously CRIF S.p.A.) (LEI code: 8156001AB6A1D740F237)

| — | Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18) |
| --- | --- |

—

Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18)

| — | European Rating Agency, a.s. (LEI code: 097900BFME0000038276) |
| --- | --- |

—

European Rating Agency, a.s. (LEI code: 097900BFME0000038276)

| — | Axesor conocer para decidir SA (LEI code: 95980020140005900000) |
| --- | --- |

—

Axesor conocer para decidir SA (LEI code: 95980020140005900000)

| — | Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368) |
| --- | --- |

—

Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368)

| — | Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676) |
| --- | --- |

—

Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676)

| — | The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10) |
| --- | --- |

—

The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10)

| — | Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311) |
| --- | --- |

—

Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311)

| — | Spread Research (LEI code: 969500HB6BVM2UJDOC52) |
| --- | --- |

—

Spread Research (LEI code: 969500HB6BVM2UJDOC52)

| — | EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03) |
| --- | --- |

—

EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03)

| — | HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480) |
| --- | --- |

—

HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480)

| — | Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72) |
| --- | --- |

—

Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72)

| — | Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31) |
| --- | --- |

—

Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31)

| — | modeFinance S.r.l. (LEI code: 815600B85A94A0122614) |
| --- | --- |

—

modeFinance S.r.l. (LEI code: 815600B85A94A0122614)

| — | INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983) |
| --- | --- |

—

INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983)

| — | Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81) |
| --- | --- |

—

Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81)

| — | Other nominated ECAI’; |
| --- | --- |

—

Other nominated ECAI’;

| 3. | Annex III to Implementing Regulation (EU) 2015/2450 is amended as follows:






  (a) | In template S.01.02.C0010/R0100, option ‘4 — Empty submission’ is inserted in the instructions after the option ‘2 — Ad–hoc reporting’; |
| --- | --- | --- |

3.

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

(a)

In template S.01.02.C0010/R0100, option ‘4 — Empty submission’ is inserted in the instructions after the option ‘2 — Ad–hoc reporting’;

| (b) | In template S.06.03, the third paragraph of the general comments is replaced by the following:

  ‘For the identification of countries the look–through shall be implemented in order to identify the country exposition of 90 % of the value of the funds. Groups shall have a reasonable confidence that the 10 % not identified by country is diversified across geographical areas, for example that not more than 5 % is in one single country. The look-through shall be applicable considering the amount invested, starting from the major to the lowest single fund and the approach shall be kept consistent over time.’; |
| --- | --- |

(b)

In template S.06.03, the third paragraph of the general comments is replaced by the following:

‘For the identification of countries the look–through shall be implemented in order to identify the country exposition of 90 % of the value of the funds. Groups shall have a reasonable confidence that the 10 % not identified by country is diversified across geographical areas, for example that not more than 5 % is in one single country. The look-through shall be applicable considering the amount invested, starting from the major to the lowest single fund and the approach shall be kept consistent over time.’;

| (c) | In template S.37.01.C0090, the instructions are replaced by the following:

  ‘Identify the credit assessment institution (ECAI) giving the external rating. in C0080, by using the following closed list. In case of ratings issued by subsidiaries of the ECAI please report the parent ECAI (the reference is to ESMA list of credit rating agencies registered or certified in accordance with Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies). In case a new Credit Rating Agency is registered or certified by ESMA and while the closed list is not up-dated please report “Other nominated ECAI”.






  — | Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27) |
| --- | --- | --- |

(c)

In template S.37.01.C0090, the instructions are replaced by the following:

‘Identify the credit assessment institution (ECAI) giving the external rating. in C0080, by using the following closed list. In case of ratings issued by subsidiaries of the ECAI please report the parent ECAI (the reference is to ESMA list of credit rating agencies registered or certified in accordance with Regulation (EC) No 1060/2009 of the European Parliament and of the Council of 16 September 2009 on credit rating agencies). In case a new Credit Rating Agency is registered or certified by ESMA and while the closed list is not up-dated please report “Other nominated ECAI”.

—

Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27)

| — | Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86) |
| --- | --- |

—

Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86)

| — | BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142) |
| --- | --- |

—

BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142)

| — | Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66) |
| --- | --- |

—

Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66)

| — | Scope Ratings AG (previously PSR Rating GmbH) (LEI code: 391200WU1EZUQFHDWE91) |
| --- | --- |

—

Scope Ratings AG (previously PSR Rating GmbH) (LEI code: 391200WU1EZUQFHDWE91)

| — | ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85) |
| --- | --- |

—

ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85)

| — | GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72) |
| --- | --- |

—

GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72)

| — | ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295) |
| --- | --- |

—

ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295)

| — | ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79) |
| --- | --- |

—

ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79)

| — | AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26) |
| --- | --- |

—

AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26)

| — | DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93) |
| --- | --- |

—

DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93)

| — | Fitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69) |
| --- | --- |

—

Fitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69)

| — | Fitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340) |
| --- | --- |

—

Fitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340)

| — | Fitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31) |
| --- | --- |

—

Fitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31)

| — | Fitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704) |
| --- | --- |

—

Fitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704)

| — | Fitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60) |
| --- | --- |

—

Fitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60)

| — | Fitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52) |
| --- | --- |

—

Fitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52)

| — | Fitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76) |
| --- | --- |

—

Fitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76)

| — | Moody's Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81) |
| --- | --- |

—

Moody's Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81)

| — | Moody's France S.A.S. (LEI code: 549300EB2XQYRSE54F02) |
| --- | --- |

—

Moody's France S.A.S. (LEI code: 549300EB2XQYRSE54F02)

| — | Moody's Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47) |
| --- | --- |

—

Moody's Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47)

| — | Moody's Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68) |
| --- | --- |

—

Moody's Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68)

| — | Moody's Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90) |
| --- | --- |

—

Moody's Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90)

| — | Moody's Investors Service Ltd (LEI code: 549300SM89WABHDNJ349) |
| --- | --- |

—

Moody's Investors Service Ltd (LEI code: 549300SM89WABHDNJ349)

| — | S&P Global Ratings France SAS (LEI code: 54930035REY2YCDSBH09) |
| --- | --- |

—

S&P Global Ratings France SAS (LEI code: 54930035REY2YCDSBH09)

| — | S&P Global Ratings Italy S.R.L. (LEI code: 54930000NMOJ7ZBUQ063) |
| --- | --- |

—

S&P Global Ratings Italy S.R.L. (LEI code: 54930000NMOJ7ZBUQ063)

| — | Standard & Poor's Credit Market Services Europe Limited (LEI code: 549300363WVTTH0TW460) |
| --- | --- |

—

Standard & Poor's Credit Market Services Europe Limited (LEI code: 549300363WVTTH0TW460)

| — | CRIF Ratings S.r.l. (previously CRIF S.p.A.) (LEI code: 8156001AB6A1D740F237) |
| --- | --- |

—

CRIF Ratings S.r.l. (previously CRIF S.p.A.) (LEI code: 8156001AB6A1D740F237)

| — | Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18) |
| --- | --- |

—

Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18)

| — | European Rating Agency, a.s. (LEI code: 097900BFME0000038276) |
| --- | --- |

—

European Rating Agency, a.s. (LEI code: 097900BFME0000038276)

| — | Axesor conocer para decidir SA (LEI code: 95980020140005900000) |
| --- | --- |

—

Axesor conocer para decidir SA (LEI code: 95980020140005900000)

| — | Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368) |
| --- | --- |

—

Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368)

| — | Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676) |
| --- | --- |

—

Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676)

| — | The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10) |
| --- | --- |

—

The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10)

| — | Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311) |
| --- | --- |

—

Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311)

| — | Spread Research (LEI code: 969500HB6BVM2UJDOC52) |
| --- | --- |

—

Spread Research (LEI code: 969500HB6BVM2UJDOC52)

| — | EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03) |
| --- | --- |

—

EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03)

| — | HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480) |
| --- | --- |

—

HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480)

| — | Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72) |
| --- | --- |

—

Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72)

| — | Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31) |
| --- | --- |

—

Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31)

| — | modeFinance S.r.l. (LEI code: 815600B85A94A0122614) |
| --- | --- |

—

modeFinance S.r.l. (LEI code: 815600B85A94A0122614)

| — | INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983) |
| --- | --- |

—

INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983)

| — | Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81) |
| --- | --- |

—

Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81)

| — | Other nominated ECAI’; |
| --- | --- |

—

Other nominated ECAI’;

---

ANNEX II

1.

| (a) | In templates S.01.02.01 and S.01.02.04 row R0081 is added after the row R0080 ‘Reporting submission date’ as follows:







  ‘Financial year end | R0081 | |
| --- | --- | --- | --- |

(a)

In templates S.01.02.01 and S.01.02.04 row R0081 is added after the row R0080 ‘Reporting submission date’ as follows:

‘Financial year end

R0081

’;

| (b) | In template S.19.01.01, the name of columns C0560, C1160 and C1760 is replaced by the following:

  ‘Year end (discounted data)’; |
| --- | --- |

(b)

In template S.19.01.01, the name of columns C0560, C1160 and C1760 is replaced by the following:

‘Year end (discounted data)’;

| (c) | In template S.23.01.04 row R0440 is replaced by the following:











  ‘Total own funds of other financial sectors | R0440 | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- |

(c)

In template S.23.01.04 row R0440 is replaced by the following:

‘Total own funds of other financial sectors

R0440

’;

| (d) | In templates S.26.01.01, S.26.01.04 and SR.26.01.01, row R0600 is replaced by the following:













  ‘Currency risk | R0600 | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |

(d)

In templates S.26.01.01, S.26.01.04 and SR.26.01.01, row R0600 is replaced by the following:

‘Currency risk

R0600

’;

| (e) | In templates S.30.01.01 and S.30.02.01 in the second table of the template (that is referring to the facultative covers for life business) item Z0010 is changed to Z0020; |
| --- | --- |

(e)

In templates S.30.01.01 and S.30.02.01 in the second table of the template (that is referring to the facultative covers for life business) item Z0010 is changed to Z0020;

2.

| (a) | In template S.01.01.Z0020, the second paragraph is deleted; |
| --- | --- |

(a)

In template S.01.01.Z0020, the second paragraph is deleted;

| (b) | In template S.01.01.C0010 in rows R0260 and R0270, option ‘18 — Not reported as no direct insurance business’ is inserted to the instructions before the option ‘0 — Not reported (in this case special justification is needed)’; |
| --- | --- |

(b)

In template S.01.01.C0010 in rows R0260 and R0270, option ‘18 — Not reported as no direct insurance business’ is inserted to the instructions before the option ‘0 — Not reported (in this case special justification is needed)’;

| (c) | In template S.01.01.C0010/R0130, the instructions are replaced by the following:

  ‘One of the options in the following closed list shall be used: | 1 — Reported |
| --- | --- | --- |

(c)

In template S.01.01.C0010/R0130, the instructions are replaced by the following:

‘One of the options in the following closed list shall be used:

1 — Reported

| | 4 — Not due as S.06.02 and S.08.01 reported quarterly |
| --- | --- |

4 — Not due as S.06.02 and S.08.01 reported quarterly

| | 5 — Not due as S.06.02 and S.08.01 reported annually |
| --- | --- |

5 — Not due as S.06.02 and S.08.01 reported annually

| | 0 — Not reported (in this case special justification is needed)’; |
| --- | --- |

0 — Not reported (in this case special justification is needed)’;

| (d) | In template S.01.01.C0010, in rows R0140, R0150, R0170 and R0180 of the instructions option ‘7 — Not due as no material changes since quarterly submission (this option is only applicable on annual submissions)’ is replaced by the following:

  ‘7 — Not due annually as reported for Quarter 4 (this option is only applicable on annual submissions)’; |
| --- | --- |

(d)

In template S.01.01.C0010, in rows R0140, R0150, R0170 and R0180 of the instructions option ‘7 — Not due as no material changes since quarterly submission (this option is only applicable on annual submissions)’ is replaced by the following:

‘7 — Not due annually as reported for Quarter 4 (this option is only applicable on annual submissions)’;

| (e) | In templates S.01.01.C0010/R0460 and C0010/R0840 option ‘2 — Reported due to Article 112 request’ is deleted from the instructions and option ‘16 — Reported due to request of Article 112 of Directive 2009/138/EC’ is inserted to the instructions after the option ‘9 — Not reported as use of full internal model’; |
| --- | --- |

(e)

In templates S.01.01.C0010/R0460 and C0010/R0840 option ‘2 — Reported due to Article 112 request’ is deleted from the instructions and option ‘16 — Reported due to request of Article 112 of Directive 2009/138/EC’ is inserted to the instructions after the option ‘9 — Not reported as use of full internal model’;

| (f) | In template S.01.01.C0010/R0500 to R0560 and C0010/R0870 to R0930, options ‘16 — Reported due to request of Article 112 of Directive 2009/138/EC’ and ‘17 — Reported twice due to use of PIM’ are inserted to the instructions before the option ‘0 — Not reported other reason (in this case special justification is needed)’; |
| --- | --- |

(f)

In template S.01.01.C0010/R0500 to R0560 and C0010/R0870 to R0930, options ‘16 — Reported due to request of Article 112 of Directive 2009/138/EC’ and ‘17 — Reported twice due to use of PIM’ are inserted to the instructions before the option ‘0 — Not reported other reason (in this case special justification is needed)’;

| (g) | In template S.02.01.C0010-C0020/R0360 the instructions are replaced by the following:

  ‘Amounts for payment by policyholders, insurers and other linked to insurance business that are not included in technical provisions.
  It shall include receivables from reinsurance accepted.
  For Solvency II column (C0010) this cell shall only include amounts past-due.’; |
| --- | --- |

(g)

In template S.02.01.C0010-C0020/R0360 the instructions are replaced by the following:

‘Amounts for payment by policyholders, insurers and other linked to insurance business that are not included in technical provisions.

It shall include receivables from reinsurance accepted.

For Solvency II column (C0010) this cell shall only include amounts past-due.’;

| (h) | In template S.02.01.C0010-C0020/R0370, the instructions are replaced by the following:

  ‘Amounts for payment by reinsurers and linked to reinsurance business that are not included in reinsurance recoverables.
  It might include: the amounts from receivables from reinsurers that relate to settled claims of policyholders or beneficiaries; receivables from reinsurers in relation to other than insurance events or settled insurance claims, for example commissions.
  For Solvency II column (C0010) this cell shall only include amounts past-due.’; |
| --- | --- |

(h)

In template S.02.01.C0010-C0020/R0370, the instructions are replaced by the following:

‘Amounts for payment by reinsurers and linked to reinsurance business that are not included in reinsurance recoverables.

It might include: the amounts from receivables from reinsurers that relate to settled claims of policyholders or beneficiaries; receivables from reinsurers in relation to other than insurance events or settled insurance claims, for example commissions.

For Solvency II column (C0010) this cell shall only include amounts past-due.’;

| (i) | In template S.02.01.C0010-C0020/R0810 the wording ‘L20’ is deleted from the code of the item; |
| --- | --- |

(i)

In template S.02.01.C0010-C0020/R0810 the wording ‘L20’ is deleted from the code of the item;

| (j) | In templates S.02.01, S.25.01, S.25.02, S.25.03, S.26.01, S.26.02, S.26.03, S.26.04, S.26.05, S.26.06, S.26.07 and S.27.01, in item Z0030, the second paragraph is deleted; |
| --- | --- |

(j)

In templates S.02.01, S.25.01, S.25.02, S.25.03, S.26.01, S.26.02, S.26.03, S.26.04, S.26.05, S.26.06, S.26.07 and S.27.01, in item Z0030, the second paragraph is deleted;

| (k) | In template S.02.01.C0010-C0020/R0820, the instructions are replaced by the following:

  ‘Amounts payable to policyholders, insurers and other business linked to insurance that are not included in technical provisions.
  Includes amounts payable to (re)insurance intermediaries (e.g. commissions due to intermediaries but not yet paid by the undertaking).
  Excludes loans & mortgages due to other insurance companies, if they only relate to financing and are not linked to insurance business (such loans and mortgages shall be reported as financial liabilities).
  It shall include payables from reinsurance accepted.
  For Solvency II column (C0010) this cell shall only include amounts past-due’; |
| --- | --- |

(k)

In template S.02.01.C0010-C0020/R0820, the instructions are replaced by the following:

‘Amounts payable to policyholders, insurers and other business linked to insurance that are not included in technical provisions.

Includes amounts payable to (re)insurance intermediaries (e.g. commissions due to intermediaries but not yet paid by the undertaking).

Excludes loans & mortgages due to other insurance companies, if they only relate to financing and are not linked to insurance business (such loans and mortgages shall be reported as financial liabilities).

It shall include payables from reinsurance accepted.

For Solvency II column (C0010) this cell shall only include amounts past-due’;

| (l) | In template S.02.01.C0010-C0020/R0830, the first paragraph of the instructions is replaced by the following:

  ‘Amounts payable to reinsurers (in particular current accounts) other than deposits linked to reinsurance business that are not included in reinsurance recoverables.
  Includes payables to reinsurers that relate to ceded premiums.
  For Solvency II column (C0010) this cell shall only include amounts past-due.’; |
| --- | --- |

(l)

In template S.02.01.C0010-C0020/R0830, the first paragraph of the instructions is replaced by the following:

‘Amounts payable to reinsurers (in particular current accounts) other than deposits linked to reinsurance business that are not included in reinsurance recoverables.

Includes payables to reinsurers that relate to ceded premiums.

For Solvency II column (C0010) this cell shall only include amounts past-due.’;

| (m) | In template S.05.01 and S.05.02, all references to ‘financial year’ are replaced by ‘reporting period’; |
| --- | --- |

(m)

In template S.05.01 and S.05.02, all references to ‘financial year’ are replaced by ‘reporting period’;

| (n) | In template S.05.01.C0010 to C0120 in rows R0410, R0420, S.05.01.C0130 to C0160 in rows R0430, S.05.01.C0010 to C0160 in row R0500, S.05.01.C0210 to C0280 in rows R1710 and R1800, S.05.02.C0080 to C0140 in rows R0410, R0420, R0430 and R0500 and in S.05.02.C0220 to C0280 in rows R1710 and R1800, at the end of the instructions the following is added:

  ‘This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’; |
| --- | --- |

(n)

In template S.05.01.C0010 to C0120 in rows R0410, R0420, S.05.01.C0130 to C0160 in rows R0430, S.05.01.C0010 to C0160 in row R0500, S.05.01.C0210 to C0280 in rows R1710 and R1800, S.05.02.C0080 to C0140 in rows R0410, R0420, R0430 and R0500 and in S.05.02.C0220 to C0280 in rows R1710 and R1800, at the end of the instructions the following is added:

‘This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’;

| (o) | In template S.05.01 in C0010 to C0160/R0440 and C0210 to C0280/R1720, and in S.05.02 in C0080 to C0140/R0440 and C0220 to C0280/R1720 at the end of the instructions the following is added:

  ‘This item shall be reported as a positive amount if the variation is negative or as a negative amount if variation is positive.’; |
| --- | --- |

(o)

In template S.05.01 in C0010 to C0160/R0440 and C0210 to C0280/R1720, and in S.05.02 in C0080 to C0140/R0440 and C0220 to C0280/R1720 at the end of the instructions the following is added:

‘This item shall be reported as a positive amount if the variation is negative or as a negative amount if variation is positive.’;

| (p) | In template S.05.02, after the first sentence of the first paragraph of the general comments the following is added:

  ‘The template is not due when the thresholds for reporting by country described below are not applicable, i.e. the home country represents 90 % or more of the total gross written premiums.’; |
| --- | --- |

(p)

In template S.05.02, after the first sentence of the first paragraph of the general comments the following is added:

‘The template is not due when the thresholds for reporting by country described below are not applicable, i.e. the home country represents 90 % or more of the total gross written premiums.’;

| (q) | In template S.06.02.C0170, the second bullet point of the instructions is replaced by the following:

  ‘the multiplication of “Quantity” by “Unit Solvency II price”, for assets where these two items are relevant (plus “Accrued interest” if applicable)’; |
| --- | --- |

(q)

In template S.06.02.C0170, the second bullet point of the instructions is replaced by the following:

‘the multiplication of “Quantity” by “Unit Solvency II price”, for assets where these two items are relevant (plus “Accrued interest” if applicable)’;

| (r) | In template S.06.02.C0180, in the first sentence of the instructions word ‘securities’ is replaced by ‘assets’; |
| --- | --- |

(r)

In template S.06.02.C0180, in the first sentence of the instructions word ‘securities’ is replaced by ‘assets’;

| (s) | In template S.06.02.C0050, option ‘7 — Reuters RIC (Reuters instrument code)+’ from the closed list in the instructions is replaced by ‘7 — Reuters RIC (Reuters instrument code)’; |
| --- | --- |

(s)

In template S.06.02.C0050, option ‘7 — Reuters RIC (Reuters instrument code)+’ from the closed list in the instructions is replaced by ‘7 — Reuters RIC (Reuters instrument code)’;

| (t) | In template S.06.02.C0050, at the end of the last sentence of the instructions reference to ‘9/1’ is replaced by ‘99/1’; |
| --- | --- |

(t)

In template S.06.02.C0050, at the end of the last sentence of the instructions reference to ‘9/1’ is replaced by ‘99/1’;

| (u) | In template S.06.02.C0320, first three paragraphs of the instructions are replaced by the following:

  ‘Applicable at least to CIC categories 1, 2, 5, 6 and 8 (Mortgages and Loans, other than mortgages and loans to natural persons), where available.
  This is the issue rating of the asset at the reporting reference date as provided by the nominated credit assessment institution (ECAI).
  If an issue rating is not available, the item shall be left blank.’; |
| --- | --- |

(u)

In template S.06.02.C0320, first three paragraphs of the instructions are replaced by the following:

‘Applicable at least to CIC categories 1, 2, 5, 6 and 8 (Mortgages and Loans, other than mortgages and loans to natural persons), where available.

This is the issue rating of the asset at the reporting reference date as provided by the nominated credit assessment institution (ECAI).

If an issue rating is not available, the item shall be left blank.’;

| (v) | In template S.06.02.C0340, the first sentence of the instructions is replaced by the following:

  ‘Applicable to any asset for which Credit quality step needs to be attributed for the purpose of SCR calculation.’; |
| --- | --- |

(v)

In template S.06.02.C0340, the first sentence of the instructions is replaced by the following:

‘Applicable to any asset for which Credit quality step needs to be attributed for the purpose of SCR calculation.’;

| (w) | In template S.06.02.C0350, the first sentence of the instructions is deleted and the second paragraph is replaced by the following:

  ‘Applicable at least to CIC categories 1, 2, 5, 6 and 8 (Mortgages and Loans, other than mortgages and loans to natural persons), where available.’ |
| --- | --- |

(w)

In template S.06.02.C0350, the first sentence of the instructions is deleted and the second paragraph is replaced by the following:

‘Applicable at least to CIC categories 1, 2, 5, 6 and 8 (Mortgages and Loans, other than mortgages and loans to natural persons), where available.’

| (x) | In template S.06.03, the second sentence of the second paragraph of the general comments is replaced by the following:

  ‘Considering proportionality and specific instructions of the template, the look through shall be performed until the asset categories, countries and currencies are identified. In case of funds of funds the look–through shall follow the same approach.’; |
| --- | --- |

(x)

In template S.06.03, the second sentence of the second paragraph of the general comments is replaced by the following:

‘Considering proportionality and specific instructions of the template, the look through shall be performed until the asset categories, countries and currencies are identified. In case of funds of funds the look–through shall follow the same approach.’;

| (y) | In template S.06.03.C0060, the second paragraph of the instructions is replaced by the following:

  ‘For liabilities a positive amount shall be reported, unless the item is a derivative liability.’; |
| --- | --- |

(y)

In template S.06.03.C0060, the second paragraph of the instructions is replaced by the following:

‘For liabilities a positive amount shall be reported, unless the item is a derivative liability.’;

| (z) | In template S.07.01.C0160, the following sentence is added at the end of the instructions:

  ‘When needed this item may be reported as a string to reflect how the return is calculated.’; |
| --- | --- |

(z)

In template S.07.01.C0160, the following sentence is added at the end of the instructions:

‘When needed this item may be reported as a string to reflect how the return is calculated.’;

| (aa) | In template S.07.01.C0170, the wording ‘e.g. 5 % shall be reported as 0,05’ is deleted from the first paragraph of the instructions; |
| --- | --- |

(aa)

In template S.07.01.C0170, the wording ‘e.g. 5 % shall be reported as 0,05’ is deleted from the first paragraph of the instructions;

| (bb) | In template S.08.01.C0090, in the second paragraph fourth point is changed as follows:

  ‘
  “CAU/Multiple assets/liabilities”, if the underlying assets or liabilities are more than one’ |
| --- | --- |

(bb)

In template S.08.01.C0090, in the second paragraph fourth point is changed as follows:

‘
  “CAU/Multiple assets/liabilities”, if the underlying assets or liabilities are more than one’

| (cc) | In template S.08.01.C0140, from the first sentence of the instructions the following words are deleted:

  ‘(currency, credit and securities swaps)’; |
| --- | --- |

(cc)

In template S.08.01.C0140, from the first sentence of the instructions the following words are deleted:

‘(currency, credit and securities swaps)’;

| (dd) | In template S.08.01.C0150, the instructions are replaced by the following:

  ‘The payment made (if bought), for options and also up–front and periodical premium amounts paid for swaps, since the moment the undertaking entered into the derivative contract.’; |
| --- | --- |

(dd)

In template S.08.01.C0150, the instructions are replaced by the following:

‘The payment made (if bought), for options and also up–front and periodical premium amounts paid for swaps, since the moment the undertaking entered into the derivative contract.’;

| (ee) | In template S.08.01.C0160, the instructions are replaced by the following:

  ‘The payment received (if sold), for options and also up–front and periodical premium amounts received for swaps, since the moment the undertaking entered into the derivative contract.’; |
| --- | --- |

(ee)

In template S.08.01.C0160, the instructions are replaced by the following:

‘The payment received (if sold), for options and also up–front and periodical premium amounts received for swaps, since the moment the undertaking entered into the derivative contract.’;

| (ff) | In template S.08.01.C0290, the second paragraph of the instructions is replaced by the following:

  ‘The rating of the counterparty of the derivative at the reporting reference date as provided by the nominated credit assessment institution (ECAI).’; |
| --- | --- |

(ff)

In template S.08.01.C0290, the second paragraph of the instructions is replaced by the following:

‘The rating of the counterparty of the derivative at the reporting reference date as provided by the nominated credit assessment institution (ECAI).’;

| (gg) | In template S.08.01.C0290, after the second paragraph of the instructions the following is inserted:

  ‘If an issuer rating is not available, the item shall be left blank.’; |
| --- | --- |

(gg)

In template S.08.01.C0290, after the second paragraph of the instructions the following is inserted:

‘If an issuer rating is not available, the item shall be left blank.’;

| (hh) | In template S.08.02, the second sentence of the fourth paragraph of the general comments is replaced by the following:

  ‘They are considered liabilities if their Solvency II value is negative.’; |
| --- | --- |

(hh)

In template S.08.02, the second sentence of the fourth paragraph of the general comments is replaced by the following:

‘They are considered liabilities if their Solvency II value is negative.’;

| (ii) | In template S.08.02.C0090, in the second paragraph of the instructions fourth point is changed as follows:

  ‘
  “CAU/Multiple assets/liabilities”, if the underlying assets or liabilities are more than one’; |
| --- | --- |

(ii)

In template S.08.02.C0090, in the second paragraph of the instructions fourth point is changed as follows:

‘
  “CAU/Multiple assets/liabilities”, if the underlying assets or liabilities are more than one’;

| (jj) | In template S.08.02.C0140, the instructions are replaced by the following:

  ‘The payment made (if bought), for options and also up–front and periodical premium amounts paid for swaps, since the moment the undertaking entered into the derivative contract.’; |
| --- | --- |

(jj)

In template S.08.02.C0140, the instructions are replaced by the following:

‘The payment made (if bought), for options and also up–front and periodical premium amounts paid for swaps, since the moment the undertaking entered into the derivative contract.’;

| (kk) | In template S.08.02.C0150, the instructions are replaced by the following:

  ‘The payment received (if sold), for options and also up–front and periodical premium amounts received for swaps, since the moment the undertaking entered into the derivative contract.’; |
| --- | --- |

(kk)

In template S.08.02.C0150, the instructions are replaced by the following:

‘The payment received (if sold), for options and also up–front and periodical premium amounts received for swaps, since the moment the undertaking entered into the derivative contract.’;

| (ll) | In template S.08.02.C0160, the first paragraph of the instructions is replaced by the following:

  ‘Amount of profit and loss arising from the derivative since the moment the undertaking entered into the derivative contract, realised at the closing/maturing date. Corresponds to the difference between the value (price) at sale date and the value (price) at acquisition date.’; |
| --- | --- |

(ll)

In template S.08.02.C0160, the first paragraph of the instructions is replaced by the following:

‘Amount of profit and loss arising from the derivative since the moment the undertaking entered into the derivative contract, realised at the closing/maturing date. Corresponds to the difference between the value (price) at sale date and the value (price) at acquisition date.’;

| (mm) | In template S.09.01.C0100 and C0110, the last sentence of the instructions is replaced by the following:

  ‘This calculation shall be performed without interest accrued.’; |
| --- | --- |

(mm)

In template S.09.01.C0100 and C0110, the last sentence of the instructions is replaced by the following:

‘This calculation shall be performed without interest accrued.’;

| (nn) | In template S.22.01, all references to ‘adjustment to the technical provisions’ are replaced by ‘adjustment to the gross technical provisions’; |
| --- | --- |

(nn)

In template S.22.01, all references to ‘adjustment to the technical provisions’ are replaced by ‘adjustment to the gross technical provisions’;

| (oo) | In template S.22.01, all references to ‘Total amount of technical provisions’ are replaced by ‘Total amount of gross technical provisions’; |
| --- | --- |

(oo)

In template S.22.01, all references to ‘Total amount of technical provisions’ are replaced by ‘Total amount of gross technical provisions’;

| (pp) | In template S.22.01.C0020, in rows R0010 to R0090 at the end of the instructions a new paragraph is inserted:

  ‘If transitional deduction to technical provisions is not applicable report the same amount as in C0010.’; |
| --- | --- |

(pp)

In template S.22.01.C0020, in rows R0010 to R0090 at the end of the instructions a new paragraph is inserted:

‘If transitional deduction to technical provisions is not applicable report the same amount as in C0010.’;

| (qq) | In template S.22.01.C0030/R0020, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the basic own funds calculated considering the technical provisions without transitional deduction to technical provisions and the basic own funds calculated with the technical provisions with LTG and transitional measures.’; |
| --- | --- |

(qq)

In template S.22.01.C0030/R0020, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the basic own funds calculated considering the technical provisions without transitional deduction to technical provisions and the basic own funds calculated with the technical provisions with LTG and transitional measures.’;

| (rr) | In template S.22.01.C0030/R0030, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the excess of assets over liabilities calculated considering the technical provisions without transitional deduction to technical provisions and the excess of assets over liabilities calculated with the technical provisions with LTG and transitional measures.’; |
| --- | --- |

(rr)

In template S.22.01.C0030/R0030, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the excess of assets over liabilities calculated considering the technical provisions without transitional deduction to technical provisions and the excess of assets over liabilities calculated with the technical provisions with LTG and transitional measures.’;

| (ss) | In template S.22.01.C0030/R0040, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the restricted own funds due to ring–fencing calculated considering the technical provisions without transitional deduction to technical provisions and the restricted own funds due to ring–fencing calculated with the technical provisions with LTG and transitional measures.’; |
| --- | --- |

(ss)

In template S.22.01.C0030/R0040, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the restricted own funds due to ring–fencing calculated considering the technical provisions without transitional deduction to technical provisions and the restricted own funds due to ring–fencing calculated with the technical provisions with LTG and transitional measures.’;

| (tt) | In template S.22.01.C0030/R0050, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet SCR calculated considering the technical provisions without transitional deduction to technical provisions and the eligible own funds to meet SCR calculated with the technical provisions with LTG and transitional measures.’; |
| --- | --- |

(tt)

In template S.22.01.C0030/R0050, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet SCR calculated considering the technical provisions without transitional deduction to technical provisions and the eligible own funds to meet SCR calculated with the technical provisions with LTG and transitional measures.’;

| (uu) | In template S.22.01.C0030/R0060, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated considering the technical provisions without transitional deduction to technical provisions and the eligible own funds to meet SCR–Tier 1 calculated with the technical provisions with LTG and transitional measures.’; |
| --- | --- |

(uu)

In template S.22.01.C0030/R0060, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated considering the technical provisions without transitional deduction to technical provisions and the eligible own funds to meet SCR–Tier 1 calculated with the technical provisions with LTG and transitional measures.’;

| (vv) | In template S.22.01.C0030/R0070, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated considering the technical provisions without transitional deduction to technical provisions and the eligible own funds to meet SCR–Tier 2 calculated with the technical provisions with LTG and transitional measures.’; |
| --- | --- |

(vv)

In template S.22.01.C0030/R0070, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated considering the technical provisions without transitional deduction to technical provisions and the eligible own funds to meet SCR–Tier 2 calculated with the technical provisions with LTG and transitional measures.’;

| (ww) | In template S.22.01.C0030/R0080, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated considering the technical provisions without transitional deduction to technical provisions and the eligible own funds to meet SCR–Tier 3 calculated with the technical provisions with LTG and transitional measures.’; |
| --- | --- |

(ww)

In template S.22.01.C0030/R0080, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated considering the technical provisions without transitional deduction to technical provisions and the eligible own funds to meet SCR–Tier 3 calculated with the technical provisions with LTG and transitional measures.’;

| (xx) | In template S.22.01.C0030/R0090, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the SCR calculated considering the technical provisions without transitional deduction to technical provisions and the SCR calculated with the technical provisions with LTG and transitional measures.’; |
| --- | --- |

(xx)

In template S.22.01.C0030/R0090, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the SCR calculated considering the technical provisions without transitional deduction to technical provisions and the SCR calculated with the technical provisions with LTG and transitional measures.’;

| (yy) | In template S.22.01.C0040, in rows R0010 to R0090 at the end of the instructions a new paragraph is inserted:

  ‘If transitional adjustment to the relevant risk-free interest rate term structure is not applicable report the same amount as in C0020.’; |
| --- | --- |

(yy)

In template S.22.01.C0040, in rows R0010 to R0090 at the end of the instructions a new paragraph is inserted:

‘If transitional adjustment to the relevant risk-free interest rate term structure is not applicable report the same amount as in C0020.’;

| (zz) | In template S.22.01.C0050/R0020, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the basic own funds calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the basic own funds calculated with the technical provisions reported under C0020.’; |
| --- | --- |

(zz)

In template S.22.01.C0050/R0020, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the basic own funds calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the basic own funds calculated with the technical provisions reported under C0020.’;

| (aaa) | In template S.22.01.C0050/R0030, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the excess of assets over liabilities calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the excess of assets over liabilities calculated with the technical provisions reported under C0020.’; |
| --- | --- |

(aaa)

In template S.22.01.C0050/R0030, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the excess of assets over liabilities calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the excess of assets over liabilities calculated with the technical provisions reported under C0020.’;

| (bbb) | In template S.22.01.C0050/R0040, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the restricted own funds due to ring–fencing calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the restricted own funds due to ring–fencing calculated with the technical provisions reported under C0020.’; |
| --- | --- |

(bbb)

In template S.22.01.C0050/R0040, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the restricted own funds due to ring–fencing calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the restricted own funds due to ring–fencing calculated with the technical provisions reported under C0020.’;

| (ccc) | In template S.22.01.C0050/R0050, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet SCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet SCR calculated with the technical provisions reported under C0020.’; |
| --- | --- |

(ccc)

In template S.22.01.C0050/R0050, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet SCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet SCR calculated with the technical provisions reported under C0020.’;

| (ddd) | In template S.22.01.C0050/R0060, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet SCR–Tier 1 calculated with the technical provisions reported under C0020.’; |
| --- | --- |

(ddd)

In template S.22.01.C0050/R0060, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet SCR–Tier 1 calculated with the technical provisions reported under C0020.’;

| (eee) | In template S.22.01.C0050/R0070, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet SCR–Tier 2 calculated with the technical provisions reported under C0020.’; |
| --- | --- |

(eee)

In template S.22.01.C0050/R0070, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet SCR–Tier 2 calculated with the technical provisions reported under C0020.’;

| (fff) | In template S.22.01.C0050/R0080, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet SCR–Tier 3 calculated with the technical provisions reported under C0020.’; |
| --- | --- |

(fff)

In template S.22.01.C0050/R0080, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet SCR–Tier 3 calculated with the technical provisions reported under C0020.’;

| (ggg) | In template S.22.01.C0050/R0090, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the SCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the SCR calculated with the technical provisions reported under C0020.’; |
| --- | --- |

(ggg)

In template S.22.01.C0050/R0090, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the SCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the SCR calculated with the technical provisions reported under C0020.’;

| (hhh) | In template S.22.01.C0060 in rows R0010 to R0090 at the end of the instructions a new paragraph is inserted as follows:

  ‘If volatility adjustment is not applicable report the same amount as in C0040.’; |
| --- | --- |

(hhh)

In template S.22.01.C0060 in rows R0010 to R0090 at the end of the instructions a new paragraph is inserted as follows:

‘If volatility adjustment is not applicable report the same amount as in C0040.’;

| (iii) | In template S.22.01.C0070/R0020, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the basic own funds calculated considering the technical provisions without volatility adjustment and without other transitional measures and the basic own funds calculated with the technical provisions reported under C0040.’; |
| --- | --- |

(iii)

In template S.22.01.C0070/R0020, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the basic own funds calculated considering the technical provisions without volatility adjustment and without other transitional measures and the basic own funds calculated with the technical provisions reported under C0040.’;

| (jjj) | In template S.22.01.C0070/R0030, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the excess of assets over liabilities calculated considering the technical provisions without volatility adjustment and without other transitional measures and the excess of assets over liabilities calculated with the technical provisions reported under C0040.’; |
| --- | --- |

(jjj)

In template S.22.01.C0070/R0030, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the excess of assets over liabilities calculated considering the technical provisions without volatility adjustment and without other transitional measures and the excess of assets over liabilities calculated with the technical provisions reported under C0040.’;

| (kkk) | In template S.22.01.C0070/R0040, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the restricted own funds due to ring–fencing calculated considering the technical provisions without volatility adjustment and without other transitional measures and the restricted own funds due to ring–fencing calculated with the technical provisions reported under C0040.’; |
| --- | --- |

(kkk)

In template S.22.01.C0070/R0040, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the restricted own funds due to ring–fencing calculated considering the technical provisions without volatility adjustment and without other transitional measures and the restricted own funds due to ring–fencing calculated with the technical provisions reported under C0040.’;

| (lll) | In template S.22.01.C0070/R0050, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet SCR calculated considering the technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet SCR calculated with the technical provisions reported under C0040.’; |
| --- | --- |

(lll)

In template S.22.01.C0070/R0050, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet SCR calculated considering the technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet SCR calculated with the technical provisions reported under C0040.’;

| (mmm) | In template S.22.01.C0070/R0060, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated considering the technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet SCR–Tier 1 calculated with the technical provisions reported under C0040.’; |
| --- | --- |

(mmm)

In template S.22.01.C0070/R0060, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated considering the technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet SCR–Tier 1 calculated with the technical provisions reported under C0040.’;

| (nnn) | In template S.22.01.C0070/R0070, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated considering the technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet SCR–Tier 2 calculated with the technical provisions reported under C0040.’; |
| --- | --- |

(nnn)

In template S.22.01.C0070/R0070, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated considering the technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet SCR–Tier 2 calculated with the technical provisions reported under C0040.’;

| (ooo) | In template S.22.01.C0070/R0080, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated considering the technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet SCR–Tier 3 calculated with the technical provisions reported under C0040.’; |
| --- | --- |

(ooo)

In template S.22.01.C0070/R0080, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated considering the technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet SCR–Tier 3 calculated with the technical provisions reported under C0040.’;

| (ppp) | In template S.22.01.C0070/R0090, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the SCR calculated considering the technical provisions without volatility adjustment and without other transitional measures and the SCR calculated with the technical provisions reported under C0040.’; |
| --- | --- |

(ppp)

In template S.22.01.C0070/R0090, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the SCR calculated considering the technical provisions without volatility adjustment and without other transitional measures and the SCR calculated with the technical provisions reported under C0040.’;

| (qqq) | In template S.22.01.C0080, in rows R0010 to R0090, at the end of the instructions, a new paragraph is inserted:

  ‘If matching adjustment is not applicable report the same amount as in C0060.’; |
| --- | --- |

(qqq)

In template S.22.01.C0080, in rows R0010 to R0090, at the end of the instructions, a new paragraph is inserted:

‘If matching adjustment is not applicable report the same amount as in C0060.’;

| (rrr) | In template S.22.01.C0090/R0020, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the basic own funds calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the basic own funds calculated with the technical provisions reported under C0060.’; |
| --- | --- |

(rrr)

In template S.22.01.C0090/R0020, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the basic own funds calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the basic own funds calculated with the technical provisions reported under C0060.’;

| (sss) | In template S.22.01.C0090/R0030, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the excess of assets over liabilities calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the excess of assets over liabilities calculated with the technical provisions reported under C0060.’; |
| --- | --- |

(sss)

In template S.22.01.C0090/R0030, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the excess of assets over liabilities calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the excess of assets over liabilities calculated with the technical provisions reported under C0060.’;

| (ttt) | In template S.22.01.C0090/R0040, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the restricted own funds due to ring–fencing calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the restricted own funds due to ring–fencing calculated with the technical provisions reported under C0060.’; |
| --- | --- |

(ttt)

In template S.22.01.C0090/R0040, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the restricted own funds due to ring–fencing calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the restricted own funds due to ring–fencing calculated with the technical provisions reported under C0060.’;

| (uuu) | In template S.22.01.C0090/R0050, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet SCR calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the eligible own funds to meet SCR calculated with the technical provisions reported under C0060.’; |
| --- | --- |

(uuu)

In template S.22.01.C0090/R0050, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet SCR calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the eligible own funds to meet SCR calculated with the technical provisions reported under C0060.’;

| (vvv) | In template S.22.01.C0090/R0060, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the eligible own funds to meet SCR–Tier 1 calculated with the technical provisions reported under C0060.’; |
| --- | --- |

(vvv)

In template S.22.01.C0090/R0060, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet SCR–Tier 1 calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the eligible own funds to meet SCR–Tier 1 calculated with the technical provisions reported under C0060.’;

| (www) | In template S.22.01.C0090/R0070, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the eligible own funds to meet SCR–Tier 2 calculated with the technical provisions reported under C0060.’; |
| --- | --- |

(www)

In template S.22.01.C0090/R0070, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet SCR–Tier 2 calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the eligible own funds to meet SCR–Tier 2 calculated with the technical provisions reported under C0060.’;

| (xxx) | In template S.22.01.C0090/R0080, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the eligible own funds to meet SCR–Tier 3 calculated with the technical provisions reported under C0060.’; |
| --- | --- |

(xxx)

In template S.22.01.C0090/R0080, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet SCR–Tier 3 calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the eligible own funds to meet SCR–Tier 3 calculated with the technical provisions reported under C0060.’;

| (yyy) | In template S.22.01.C0090/R0090, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the SCR calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the SCR calculated with the technical provisions reported under C0060.’; |
| --- | --- |

(yyy)

In template S.22.01.C0090/R0090, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the SCR calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the SCR calculated with the technical provisions reported under C0060.’;

| (zzz) | In template S.26.06.R0100/C0020, at the end of the first sentence of the instructions ‘, excluding unit-linked’ is inserted; |
| --- | --- |

(zzz)

In template S.26.06.R0100/C0020, at the end of the first sentence of the instructions ‘, excluding unit-linked’ is inserted;

| (aaaa) | In template S.26.06.R0200/C0020 and R0230/C0020, in the instructions after the wording ‘insurance obligations,’ the following text is inserted ‘excluding unit-linked’; |
| --- | --- |

(aaaa)

In template S.26.06.R0200/C0020 and R0230/C0020, in the instructions after the wording ‘insurance obligations,’ the following text is inserted ‘excluding unit-linked’;

| (bbbb) | In template S.31.01.C0150, after the first sentence in the instructions, a new sentence is inserted as follows:

  ‘Corresponds to the sum of the amounts reported in C0120, C0130 and C0140.’; |
| --- | --- |

(bbbb)

In template S.31.01.C0150, after the first sentence in the instructions, a new sentence is inserted as follows:

‘Corresponds to the sum of the amounts reported in C0120, C0130 and C0140.’;

| (cccc) | In template S.31.01.C0210, at the end of the instructions, a second and a third paragraph are inserted as follows:

  ‘If the rating is not available the item shall be left blank and the reinsurer shall be identified as “9 — no rating available” in column C0230 (Credit quality step).
  This item is not applicable to reinsurers for which undertakings using internal model use internal ratings. If undertakings using internal model do not use internal rating, this item shall be reported.’; |
| --- | --- |

(cccc)

In template S.31.01.C0210, at the end of the instructions, a second and a third paragraph are inserted as follows:

‘If the rating is not available the item shall be left blank and the reinsurer shall be identified as “9 — no rating available” in column C0230 (Credit quality step).

This item is not applicable to reinsurers for which undertakings using internal model use internal ratings. If undertakings using internal model do not use internal rating, this item shall be reported.’;

| (dddd) | In template S.31.02.C0270, the instructions are replaced by the following:

  ‘Rating of the SPV (if any) that is considered by the undertaking and provided by an external rating agency.
  If the rating is not available the item shall be left blank and the SPV shall be identified as “9 — no rating available” in column C0290 (Credit quality step).
  This item is not applicable to SPVs for which undertakings using internal model use internal ratings. If undertakings using internal model do not use internal rating, this item shall be reported.’; |
| --- | --- |

(dddd)

In template S.31.02.C0270, the instructions are replaced by the following:

‘Rating of the SPV (if any) that is considered by the undertaking and provided by an external rating agency.

If the rating is not available the item shall be left blank and the SPV shall be identified as “9 — no rating available” in column C0290 (Credit quality step).

This item is not applicable to SPVs for which undertakings using internal model use internal ratings. If undertakings using internal model do not use internal rating, this item shall be reported.’;

| (eeee) | In template S.36.02.C0180, in the second paragraph, fourth point is corrected as follows:

  ‘
  “CAU/Multiple assets/liabilities”, if the underlying assets or liabilities are more than one’; |
| --- | --- |

(eeee)

In template S.36.02.C0180, in the second paragraph, fourth point is corrected as follows:

‘
  “CAU/Multiple assets/liabilities”, if the underlying assets or liabilities are more than one’;

| (ffff) | In template S.36.02.C0190, at the end of the instructions, the following new paragraph is inserted:

  ‘This item is not reported for derivatives which have as underlying more than one asset or liability.’. |
| --- | --- |

(ffff)

In template S.36.02.C0190, at the end of the instructions, the following new paragraph is inserted:

‘This item is not reported for derivatives which have as underlying more than one asset or liability.’.

3.

| (a) | In template S.01.01.C0010, in rows R0100, R0300 and R0330-R0360, option ‘18 — Not reported as no direct insurance business’ is inserted to the instructions before the option ‘0 — Not reported (in this case special justification is needed)’; |
| --- | --- |

(a)

In template S.01.01.C0010, in rows R0100, R0300 and R0330-R0360, option ‘18 — Not reported as no direct insurance business’ is inserted to the instructions before the option ‘0 — Not reported (in this case special justification is needed)’;

| (b) | In template S.04.01.C0060, the instructions are replaced by the following:

  ‘Total of business underwritten through FPS by the undertaking and all EEA branches in EEA countries where they are not established except FPS by branches in the home country of the undertaking.
  This shall be the sum of C0100 for all branches.’; |
| --- | --- |

(b)

In template S.04.01.C0060, the instructions are replaced by the following:

‘Total of business underwritten through FPS by the undertaking and all EEA branches in EEA countries where they are not established except FPS by branches in the home country of the undertaking.

This shall be the sum of C0100 for all branches.’;

| (c) | In template S.12.01.C0020, C0100/R0240, the name of the item is replaced as follows:

  ‘Gross Best Estimate for Cash flow, Cash out–flow, Future guaranteed benefits’; |
| --- | --- |

(c)

In template S.12.01.C0020, C0100/R0240, the name of the item is replaced as follows:

‘Gross Best Estimate for Cash flow, Cash out–flow, Future guaranteed benefits’;

| (d) | In template S.12.01, the instructions for item C0020, C0100/R0240 are replaced by the following:

  ‘Amount of discounted Cash out–flows (payments to policyholders and beneficiaries) for future guaranteed benefits. Regarding C0020/R0240, line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, “Insurance with profit participation” shall be reported. Regarding C0100/R0240 all future guaranteed benefits relating to accepted reinsurance, regardless of the line of business, shall be reported.’; |
| --- | --- |

(d)

In template S.12.01, the instructions for item C0020, C0100/R0240 are replaced by the following:

‘Amount of discounted Cash out–flows (payments to policyholders and beneficiaries) for future guaranteed benefits. Regarding C0020/R0240, line of business, as defined in Annex I to Delegated Regulation (EU) 2015/35, “Insurance with profit participation” shall be reported. Regarding C0100/R0240 all future guaranteed benefits relating to accepted reinsurance, regardless of the line of business, shall be reported.’;

| (e) | In template S.12.01.C0150/R0320, the name of the item is replaced as follows:

  ‘Technical provisions without transitional on interest rate — Total (Life other than health insurance, including Unit–Linked)’; |
| --- | --- |

(e)

In template S.12.01.C0150/R0320, the name of the item is replaced as follows:

‘Technical provisions without transitional on interest rate — Total (Life other than health insurance, including Unit–Linked)’;

| (f) | In template S.12.01.C0210/R0320, the name of the item is replaced as follows:

  ‘Technical provisions without transitional on interest rate — Total (Life other than health insurance, including Unit–Linked)’; |
| --- | --- |

(f)

In template S.12.01.C0210/R0320, the name of the item is replaced as follows:

‘Technical provisions without transitional on interest rate — Total (Life other than health insurance, including Unit–Linked)’;

| (g) | In templates S.12.01 and S.17.01, in item Z0030, the second paragraph is deleted; |
| --- | --- |

(g)

In templates S.12.01 and S.17.01, in item Z0030, the second paragraph is deleted;

| (h) | In template S.12.02, in the general comments, the first paragraph is replaced by the following:

  ‘This section relates to annual submission of information for individual entities. The template is not due when the thresholds for reporting by country described below are not applicable, i.e. the home country represents 100 % of the sum of the technical provisions calculated as a whole and gross best estimate. When this amount is higher than 90 % but lower than 100 % then only R0010, R0020 and R0030 shall be reported.’; |
| --- | --- |

(h)

In template S.12.02, in the general comments, the first paragraph is replaced by the following:

‘This section relates to annual submission of information for individual entities. The template is not due when the thresholds for reporting by country described below are not applicable, i.e. the home country represents 100 % of the sum of the technical provisions calculated as a whole and gross best estimate. When this amount is higher than 90 % but lower than 100 % then only R0010, R0020 and R0030 shall be reported.’;

| (i) | In template S.12.02, in the third paragraph of the general comments, the numbering is changed in ‘a’ to ‘f’ instead of ‘e’ to ‘j’; |
| --- | --- |

(i)

In template S.12.02, in the third paragraph of the general comments, the numbering is changed in ‘a’ to ‘f’ instead of ‘e’ to ‘j’;

| (j) | In template S.12.02, in the fourth paragraph of the general comments, the numbering is changed in ‘a’ to ‘d’ instead of ‘k’ to ‘n’; |
| --- | --- |

(j)

In template S.12.02, in the fourth paragraph of the general comments, the numbering is changed in ‘a’ to ‘d’ instead of ‘k’ to ‘n’;

| (k) | In template S.14.01.C0010, at the end of the instructions, the following is inserted:

  ‘In the cases where the same product needs to be reported in more than one row the content of C0010 (and C0090) shall follow the specific pattern:
  {ID code of product}/+/{number of version}. For example “AB222/+/3”.’; |
| --- | --- |

(k)

In template S.14.01.C0010, at the end of the instructions, the following is inserted:

‘In the cases where the same product needs to be reported in more than one row the content of C0010 (and C0090) shall follow the specific pattern:

{ID code of product}/+/{number of version}. For example “AB222/+/3”.’;

| (l) | In template S.14.01.C0040 at the end of the instructions the following sentence is inserted:

  ‘For products which are unbundled in more than one row, please report the number of contract in all rows reported.’; |
| --- | --- |

(l)

In template S.14.01.C0040 at the end of the instructions the following sentence is inserted:

‘For products which are unbundled in more than one row, please report the number of contract in all rows reported.’;

| (m) | In template S.16.01, in the general comments, points b) and c) of the fourth paragraph (i) are replaced by the following:






  ‘b) | Amounts for any currency that represents more than 25 % of the best estimate for the annuity claims provisions on a discounted basis from that non–life line of business; or |
| --- | --- | --- |

(m)

In template S.16.01, in the general comments, points b) and c) of the fourth paragraph (i) are replaced by the following:

‘b)

Amounts for any currency that represents more than 25 % of the best estimate for the annuity claims provisions on a discounted basis from that non–life line of business; or

| c) | Amounts for any currency that represents less than 25 % of the best estimate for the annuity claims provisions (discounted basis) from that non–life line of business but more than 5 % of total best estimate for all annuity claims provisions.’; |
| --- | --- |

c)

Amounts for any currency that represents less than 25 % of the best estimate for the annuity claims provisions (discounted basis) from that non–life line of business but more than 5 % of total best estimate for all annuity claims provisions.’;

| (n) | In template S.16.01.C0020/R0040-R0190, the second sentence is deleted from the instructions; |
| --- | --- |

(n)

In template S.16.01.C0020/R0040-R0190, the second sentence is deleted from the instructions;

| (o) | In template S.16.01.C0030/R0040-R0190, at the end of the instructions, the following is added:

  ‘This is a part of technical provisions set up during year N (Net movements between new reserves during year N/release of reserves during year N).’; |
| --- | --- |

(o)

In template S.16.01.C0030/R0040-R0190, at the end of the instructions, the following is added:

‘This is a part of technical provisions set up during year N (Net movements between new reserves during year N/release of reserves during year N).’;

| (p) | In template S.17.02, in the general comments, the first paragraph is replaced by the following:

  ‘This section relates to annual submission of information for individual entities. The template is not due when the thresholds for reporting by country described below are not applicable, i.e. the home country represents 100 % of the sum of the technical provisions calculated as a whole and gross best estimate. When this amount is higher than 90 % but lower than 100 % then only R0010, R0020 and R0030 shall be reported.’; |
| --- | --- |

(p)

In template S.17.02, in the general comments, the first paragraph is replaced by the following:

‘This section relates to annual submission of information for individual entities. The template is not due when the thresholds for reporting by country described below are not applicable, i.e. the home country represents 100 % of the sum of the technical provisions calculated as a whole and gross best estimate. When this amount is higher than 90 % but lower than 100 % then only R0010, R0020 and R0030 shall be reported.’;

| (q) | In template S.19.01, in the general comments, points b) and c) of the fourth paragraph (ii) are replaced by the following:






  ‘b) | Amounts for any currency that represents more than 25 % of the gross best estimate of the claims provisions from that non–life line of business; or |
| --- | --- | --- |

(q)

In template S.19.01, in the general comments, points b) and c) of the fourth paragraph (ii) are replaced by the following:

‘b)

Amounts for any currency that represents more than 25 % of the gross best estimate of the claims provisions from that non–life line of business; or

| c) | Amounts for any currency that represents less than 25 % of the gross best estimate of the claims provisions from that non–life line of business but more than 5 % of total gross best estimate of the claims provisions.’; |
| --- | --- |

c)

Amounts for any currency that represents less than 25 % of the gross best estimate of the claims provisions from that non–life line of business but more than 5 % of total gross best estimate of the claims provisions.’;

| (r) | In template S.19.01.C0170/R0100 to R0260, C0360/R0100 to R0260 and C0560/R0100 to R0260, in the instructions, reference to the ‘R0110’ is replaced by the reference to the ‘R0100’; |
| --- | --- |

(r)

In template S.19.01.C0170/R0100 to R0260, C0360/R0100 to R0260 and C0560/R0100 to R0260, in the instructions, reference to the ‘R0110’ is replaced by the reference to the ‘R0100’;

| (s) | In template S.19.01.C0560/R0100 to R0260, the first sentence of the instructions is replaced by the following:

  ‘Total “Year end” reflects the last diagonal but on a discounted basis (all data referred to last reporting year) from R0100 to R0250.’; |
| --- | --- |

(s)

In template S.19.01.C0560/R0100 to R0260, the first sentence of the instructions is replaced by the following:

‘Total “Year end” reflects the last diagonal but on a discounted basis (all data referred to last reporting year) from R0100 to R0250.’;

| (t) | In template S.19.01.C0600 to C0750/R0300 to R0450, the name of the item is replaced as follows:

  ‘Reinsurance Recoveries (non–cumulative) — Triangle’; |
| --- | --- |

(t)

In template S.19.01.C0600 to C0750/R0300 to R0450, the name of the item is replaced as follows:

‘Reinsurance Recoveries (non–cumulative) — Triangle’;

| (u) | In template S.19.01.C0600 to C0750/R0300 to R0450, the first and the second paragraphs of the instructions are replaced by the following:

  ‘Triangles for each of the accident/underwriting years from N–14 (and prior) and all previous reporting periods to — including — N (last reporting year) of payments (claims paid by reinsurer plus reinsurance recoverables), reported in the “Gross Claims Paid (non–cumulative)”, covered by a reinsurance contract.
  The amounts of reinsurance recoverables shall be considered after the adjustment for the counterparty default.’; |
| --- | --- |

(u)

In template S.19.01.C0600 to C0750/R0300 to R0450, the first and the second paragraphs of the instructions are replaced by the following:

‘Triangles for each of the accident/underwriting years from N–14 (and prior) and all previous reporting periods to — including — N (last reporting year) of payments (claims paid by reinsurer plus reinsurance recoverables), reported in the “Gross Claims Paid (non–cumulative)”, covered by a reinsurance contract.

The amounts of reinsurance recoverables shall be considered after the adjustment for the counterparty default.’;

| (v) | In template S.19.01.C0760/R0300 to R0460, C0960/R0300 to R0460 and C1160/R0300 to R0460, in the instructions, the reference to the ‘R0310’ is replaced by the reference to the ‘R0300’; |
| --- | --- |

(v)

In template S.19.01.C0760/R0300 to R0460, C0960/R0300 to R0460 and C1160/R0300 to R0460, in the instructions, the reference to the ‘R0310’ is replaced by the reference to the ‘R0300’;

| (w) | In template S.19.01.C1160/R0300 to R0460, the name of the item is replaced as follows:

  ‘Reinsurance RBNS Claims — Year end (discounted data)’; |
| --- | --- |

(w)

In template S.19.01.C1160/R0300 to R0460, the name of the item is replaced as follows:

‘Reinsurance RBNS Claims — Year end (discounted data)’;

| (x) | In template S.19.01.C1160/R0300 to R0460, the first sentence of the instructions is replaced by the following:

  ‘Total “Year end” reflects the last diagonal but on a discounted basis (all data referred to last reporting year) from R0300 to R0450.’; |
| --- | --- |

(x)

In template S.19.01.C1160/R0300 to R0460, the first sentence of the instructions is replaced by the following:

‘Total “Year end” reflects the last diagonal but on a discounted basis (all data referred to last reporting year) from R0300 to R0450.’;

| (y) | In template S.19.01.C1360/R0500 to R0660, C1560/R0500 to R0660 and C1760/R0500 to R0660, in the instructions, the reference to the ‘R0510’ is replaced by the reference to the ‘R0500’; |
| --- | --- |

(y)

In template S.19.01.C1360/R0500 to R0660, C1560/R0500 to R0660 and C1760/R0500 to R0660, in the instructions, the reference to the ‘R0510’ is replaced by the reference to the ‘R0500’;

| (z) | In template S.19.01.C1560/R0500 to R0660, the first sentence of the instructions is replaced by the following:

  ‘Total “Year end” reflects the last diagonal but on a discounted basis (all data referred to last reporting year) from R0500 to R0650.’; |
| --- | --- |

(z)

In template S.19.01.C1560/R0500 to R0660, the first sentence of the instructions is replaced by the following:

‘Total “Year end” reflects the last diagonal but on a discounted basis (all data referred to last reporting year) from R0500 to R0650.’;

| (aa) | In template S.19.01.C1760/R0500 to R0660, the name of the item is replaced as follows:

  ‘Net RBNS Claims — Year end (discounted data)’; |
| --- | --- |

(aa)

In template S.19.01.C1760/R0500 to R0660, the name of the item is replaced as follows:

‘Net RBNS Claims — Year end (discounted data)’;

| (bb) | In template S.19.01.C1760/R0500 to R0660, the first sentence of the instructions is replaced by the following:

  ‘Total “Year end” reflects the last diagonal but on a discounted basis (all data referred to last reporting year) from R0500 to R0650.’; |
| --- | --- |

(bb)

In template S.19.01.C1760/R0500 to R0660, the first sentence of the instructions is replaced by the following:

‘Total “Year end” reflects the last diagonal but on a discounted basis (all data referred to last reporting year) from R0500 to R0650.’;

| (cc) | In template S.20.01, at the end of the second sentence of the third paragraph, in the general comments, the following is inserted: ‘by Line of Business’; |
| --- | --- |

(cc)

In template S.20.01, at the end of the second sentence of the third paragraph, in the general comments, the following is inserted: ‘by Line of Business’;

| (dd) | In template S.22.01, the second sentence of the third paragraph in the general comments is replaced by the following:

  ‘For that purpose, a cumulative step–by–step approach shall be followed taking out each transitional and LTG measure one by one and without recalculating the impact of the remaining measures after each step.’; |
| --- | --- |

(dd)

In template S.22.01, the second sentence of the third paragraph in the general comments is replaced by the following:

‘For that purpose, a cumulative step–by–step approach shall be followed taking out each transitional and LTG measure one by one and without recalculating the impact of the remaining measures after each step.’;

| (ee) | In template S.22.01.C0020, in rows R0100 to R0110, at the end of the instructions, a new paragraph is inserted:

  ‘If transitional deduction to technical provisions is not applicable report the same amount as in C0010.’; |
| --- | --- |

(ee)

In template S.22.01.C0020, in rows R0100 to R0110, at the end of the instructions, a new paragraph is inserted:

‘If transitional deduction to technical provisions is not applicable report the same amount as in C0010.’;

| (ff) | In template S.22.01.C0040, in rows R0100 to R0110, at the end of the instructions, a new paragraph is inserted:

  ‘If transitional adjustment to the relevant risk-free interest rate term structure is not applicable report the same amount as in C0020.’; |
| --- | --- |

(ff)

In template S.22.01.C0040, in rows R0100 to R0110, at the end of the instructions, a new paragraph is inserted:

‘If transitional adjustment to the relevant risk-free interest rate term structure is not applicable report the same amount as in C0020.’;

| (gg) | In template S.22.01.C0030/R0100, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet MCR calculated considering the technical provisions without transitional deduction to technical provisions and the eligible own funds to meet MCR calculated with the technical provisions with LTG and transitional measures.’; |
| --- | --- |

(gg)

In template S.22.01.C0030/R0100, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet MCR calculated considering the technical provisions without transitional deduction to technical provisions and the eligible own funds to meet MCR calculated with the technical provisions with LTG and transitional measures.’;

| (hh) | In template S.22.01.C0050/R0100, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet MCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet MCR calculated with the technical provisions reported under C0020.’; |
| --- | --- |

(hh)

In template S.22.01.C0050/R0100, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet MCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet MCR calculated with the technical provisions reported under C0020.’;

| (ii) | In template S.22.01.C0070/R0100, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet MCR calculated considering the technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet MCR calculated with the technical provisions reported under C0040.’; |
| --- | --- |

(ii)

In template S.22.01.C0070/R0100, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet MCR calculated considering the technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet MCR calculated with the technical provisions reported under C0040.’;

| (jj) | In template S.22.01.C0090/R0100, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the eligible own funds to meet MCR calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the eligible own funds to meet MCR calculated with the technical provisions reported under C0060.’; |
| --- | --- |

(jj)

In template S.22.01.C0090/R0100, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the eligible own funds to meet MCR calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the eligible own funds to meet MCR calculated with the technical provisions reported under C0060.’;

| (kk) | In template S.22.01.C0030/R0110, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the MCR calculated considering the technical provisions without transitional deduction to technical provisions and the MCR calculated with the technical provisions with LTG and transitional measures.’; |
| --- | --- |

(kk)

In template S.22.01.C0030/R0110, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the MCR calculated considering the technical provisions without transitional deduction to technical provisions and the MCR calculated with the technical provisions with LTG and transitional measures.’;

| (ll) | In template S.22.01.C0050/R0110, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the MCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and MCR calculated with the technical provisions reported under C0020.’; |
| --- | --- |

(ll)

In template S.22.01.C0050/R0110, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the MCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and MCR calculated with the technical provisions reported under C0020.’;

| (mm) | In template S.22.01.C0070/R0110, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the MCR calculated considering the technical provisions without volatility adjustment and without other transitional measures and the MCR calculated with the technical provisions reported under C0040.’; |
| --- | --- |

(mm)

In template S.22.01.C0070/R0110, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the MCR calculated considering the technical provisions without volatility adjustment and without other transitional measures and the MCR calculated with the technical provisions reported under C0040.’;

| (nn) | In template S.22.01.C0090/R0110, the second paragraph of the instructions is replaced by the following:

  ‘It shall be the difference between the MCR calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the MCR calculated with the technical provisions reported under C0060.’; |
| --- | --- |

(nn)

In template S.22.01.C0090/R0110, the second paragraph of the instructions is replaced by the following:

‘It shall be the difference between the MCR calculated considering the technical provisions without matching adjustment and without all the other transitional measures and the MCR calculated with the technical provisions reported under C0060.’;

| (oo) | In template S.22.01.C0060, in rows R0100 to R0110, at the end of the instructions a new paragraph is inserted as follows:

  ‘If volatility adjustment is not applicable report the same amount as in C0040.’; |
| --- | --- |

(oo)

In template S.22.01.C0060, in rows R0100 to R0110, at the end of the instructions a new paragraph is inserted as follows:

‘If volatility adjustment is not applicable report the same amount as in C0040.’;

| (pp) | In template S.22.01.C0070, in rows R0100 to R0110, all the references to the ‘maximum between the’ and ‘C0010, C0020 and’ are deleted; |
| --- | --- |

(pp)

In template S.22.01.C0070, in rows R0100 to R0110, all the references to the ‘maximum between the’ and ‘C0010, C0020 and’ are deleted;

| (qq) | In template S.22.01.C0080, in rows R0100 to R0110, at the end of the instructions, a new paragraph is inserted:

  ‘If matching adjustment is not applicable report the same amount as in C0060.’; |
| --- | --- |

(qq)

In template S.22.01.C0080, in rows R0100 to R0110, at the end of the instructions, a new paragraph is inserted:

‘If matching adjustment is not applicable report the same amount as in C0060.’;

| (rr) | In template S.22.01.C0090, in rows R0100 to R0110, all the references to the ‘maximum between the’ and ‘C0010, C0020, C0040 and’ are deleted; |
| --- | --- |

(rr)

In template S.22.01.C0090, in rows R0100 to R0110, all the references to the ‘maximum between the’ and ‘C0010, C0020, C0040 and’ are deleted;

| (ss) | In template S.22.05, in C0010/R0010, the second paragraph of the instructions is replaced as follows:

  ‘If a re–calculation was requested on the basis of Article 308d(3) of the Directive 2009/138/EC this calculation shall consider only those insurance and reinsurance obligations subject to the transitional and that still exist at the recalculation reference date valued at the reporting date (Solvency II value reducing the contracts not existing anymore).’; |
| --- | --- |

(ss)

In template S.22.05, in C0010/R0010, the second paragraph of the instructions is replaced as follows:

‘If a re–calculation was requested on the basis of Article 308d(3) of the Directive 2009/138/EC this calculation shall consider only those insurance and reinsurance obligations subject to the transitional and that still exist at the recalculation reference date valued at the reporting date (Solvency II value reducing the contracts not existing anymore).’;

| (tt) | In template S.22.05 in C0010/R0020 the second paragraph of the instructions is deleted; |
| --- | --- |

(tt)

In template S.22.05 in C0010/R0020 the second paragraph of the instructions is deleted;

| (uu) | In template S.22.05 in C0010/R0030 and C0010/R0040 the second paragraph of the instructions is replaced as follows:

  ‘If a re–calculation was requested on the basis of Article 308d(3) of the Directive 2009/138/EC this calculation shall consider only those insurance and reinsurance obligations subject to the transitional and that still exist at the recalculation reference date valued at the reporting date (Solvency II value minus contracts not existing anymore).’; |
| --- | --- |

(uu)

In template S.22.05 in C0010/R0030 and C0010/R0040 the second paragraph of the instructions is replaced as follows:

‘If a re–calculation was requested on the basis of Article 308d(3) of the Directive 2009/138/EC this calculation shall consider only those insurance and reinsurance obligations subject to the transitional and that still exist at the recalculation reference date valued at the reporting date (Solvency II value minus contracts not existing anymore).’;

| (vv) | In template S.22.05, in C0010/R0050, the instructions are replaced as follows:

  ‘Amount of technical provisions, subject to transitional deduction to technical provisions, after deduction of the amounts recoverable from reinsurance contracts calculated in accordance with the laws, regulations and administrative provisions which are adopted pursuant to Article 15 of Directive 73/239/EEC, Article 20 of Directive 2002/83/EC and Article 32 of Directive 2005/68/EC on the day before those Directives are repealed pursuant to Article 310 of Directive 2009/138/EC.
  If a re–calculation was requested on the basis of Article 308d(3) of the Directive 2009/138/EC this calculation shall consider only those insurance and reinsurance obligations existing at the recalculation reference date.’; |
| --- | --- |

(vv)

In template S.22.05, in C0010/R0050, the instructions are replaced as follows:

‘Amount of technical provisions, subject to transitional deduction to technical provisions, after deduction of the amounts recoverable from reinsurance contracts calculated in accordance with the laws, regulations and administrative provisions which are adopted pursuant to Article 15 of Directive 73/239/EEC, Article 20 of Directive 2002/83/EC and Article 32 of Directive 2005/68/EC on the day before those Directives are repealed pursuant to Article 310 of Directive 2009/138/EC.

If a re–calculation was requested on the basis of Article 308d(3) of the Directive 2009/138/EC this calculation shall consider only those insurance and reinsurance obligations existing at the recalculation reference date.’;

| (ww) | In template S.22.05.C0010/R0070, the instructions are replaced by the following:

  ‘Amount of the adjustment to the technical provisions after any limitation applied in accordance to Article 308d(4) of the Directive 2009/138/EC, if applicable.
  If no limitation the same amount as in R0060 shall be reported.’; |
| --- | --- |

(ww)

In template S.22.05.C0010/R0070, the instructions are replaced by the following:

‘Amount of the adjustment to the technical provisions after any limitation applied in accordance to Article 308d(4) of the Directive 2009/138/EC, if applicable.

If no limitation the same amount as in R0060 shall be reported.’;

| (xx) | In template S.27.01.C0890/R2750, in the item column, the word ‘follwoing’ is replaced by the word ‘following’; |
| --- | --- |

(xx)

In template S.27.01.C0890/R2750, in the item column, the word ‘follwoing’ is replaced by the word ‘following’;

| (yy) | In template S.28.02.C0130/R0350, at the end of the sentence, in the instructions, the text is inserted as follows:

  ‘and Article 253 of the Delegated Regulation (EU) 2015/35’; |
| --- | --- |

(yy)

In template S.28.02.C0130/R0350, at the end of the sentence, in the instructions, the text is inserted as follows:

‘and Article 253 of the Delegated Regulation (EU) 2015/35’;

| (zz) | In template S.28.02.C0140/R0550 and C0150/R0550, at the end of the sentence, in the instructions, a text is inserted as follows:

  ‘before considering Article 253 of the Delegated Regulation (EU) 2015/35’; |
| --- | --- |

(zz)

In template S.28.02.C0140/R0550 and C0150/R0550, at the end of the sentence, in the instructions, a text is inserted as follows:

‘before considering Article 253 of the Delegated Regulation (EU) 2015/35’;

| (aaa) | In template S.29.03.C0100-C0110/R0320 and C0100-C0110/R0330, in the instructions, references to the ‘best estimate’ are replaced by the ‘closing best estimate’; |
| --- | --- |

(aaa)

In template S.29.03.C0100-C0110/R0320 and C0100-C0110/R0330, in the instructions, references to the ‘best estimate’ are replaced by the ‘closing best estimate’;

| (bbb) | In template S.29.04, at the beginning of the second paragraph of the general comments, the second ‘shall’ is deleted; |
| --- | --- |

(bbb)

In template S.29.04, at the beginning of the second paragraph of the general comments, the second ‘shall’ is deleted;

| (ccc) | In template S.29.04, after the second paragraph of the general comments, a third paragraph is inserted as follows:

  ‘Undertakings are required to report data on an accident year or underwriting year basis, in accordance with any requirements of the National Supervisory Authority. If the National Supervisory Authority has not stipulated which to use then the undertaking may use accident or underwriting year according to how they manage each line of business, provided that they use the same year consistently, year on year.’; |
| --- | --- |

(ccc)

In template S.29.04, after the second paragraph of the general comments, a third paragraph is inserted as follows:

‘Undertakings are required to report data on an accident year or underwriting year basis, in accordance with any requirements of the National Supervisory Authority. If the National Supervisory Authority has not stipulated which to use then the undertaking may use accident or underwriting year according to how they manage each line of business, provided that they use the same year consistently, year on year.’;

| (ddd) | In template S.29.04.Z0010, the last two lines at the end of the closed list in the instructions are replaced as follows:

  ‘37 — Life (including lines of business 30, 31, 32, 34 and 36, as defined in Annex I to Delegated Regulation (EU) 2015/35)
  38 — Health SLT (including lines of business 29, 33 and 35)’; |
| --- | --- |

(ddd)

In template S.29.04.Z0010, the last two lines at the end of the closed list in the instructions are replaced as follows:

‘37 — Life (including lines of business 30, 31, 32, 34 and 36, as defined in Annex I to Delegated Regulation (EU) 2015/35)

38 — Health SLT (including lines of business 29, 33 and 35)’;

| (eee) | In template S.29.04.C0020/R0040, the name of the item is replaced as follows:

  ‘Variation of BE’; |
| --- | --- |

(eee)

In template S.29.04.C0020/R0040, the name of the item is replaced as follows:

‘Variation of BE’;

| (fff) | In template S.29.04.C0030/R0110, at the end of the first sentence of the first paragraph of the instructions, the following is inserted:

  ‘if the analysis in S.29.03 is performed on a line of business basis.’; |
| --- | --- |

(fff)

In template S.29.04.C0030/R0110, at the end of the first sentence of the first paragraph of the instructions, the following is inserted:

‘if the analysis in S.29.03 is performed on a line of business basis.’;

| (ggg) | In template S.29.04.C0040/R0110, at the end of the sentence, in the second paragraph of the instructions, the following text is inserted:

  ‘if the analysis in S.29.03 is performed on a line of business basis.’; |
| --- | --- |

(ggg)

In template S.29.04.C0040/R0110, at the end of the sentence, in the second paragraph of the instructions, the following text is inserted:

‘if the analysis in S.29.03 is performed on a line of business basis.’;

| (hhh) | In template S.29.04.C0050/R0110, in the item column, the wording ‘due to year N projected in and out flows’ is deleted; |
| --- | --- |

(hhh)

In template S.29.04.C0050/R0110, in the item column, the wording ‘due to year N projected in and out flows’ is deleted;

| (iii) | In template S.30.01 and S.30.02, in the second table of the template (that is referring to the facultative covers for life business), item Z0010 is replaced by Z0020; |
| --- | --- |

(iii)

In template S.30.01 and S.30.02, in the second table of the template (that is referring to the facultative covers for life business), item Z0010 is replaced by Z0020;

| (jjj) | In template S.30.01.C0030, S.30.01.C0200, S.30.02.C0030 and S.30.02.C0160, at the end of the instructions, a second and a third paragraph are inserted as follows:

  ‘This code once assigned shall not be reused for another risk even when the risk to which the code was originally assigned does not exist anymore.
  When one risk affects more than one line of business the same code can be used for all the lines of business affected.’; |
| --- | --- |

(jjj)

In template S.30.01.C0030, S.30.01.C0200, S.30.02.C0030 and S.30.02.C0160, at the end of the instructions, a second and a third paragraph are inserted as follows:

‘This code once assigned shall not be reused for another risk even when the risk to which the code was originally assigned does not exist anymore.

When one risk affects more than one line of business the same code can be used for all the lines of business affected.’;

| (kkk) | In template S.30.01.C0130, at the end of the instructions, a second paragraph is inserted as follows:

  ‘In the case of unlimited sum insured, the “Sum insured” shall be an estimation of the expected possible loss (calculated using the same methods as used for the calculation of the premium, which shall reflect the actual risk exposure).’; |
| --- | --- |

(kkk)

In template S.30.01.C0130, at the end of the instructions, a second paragraph is inserted as follows:

‘In the case of unlimited sum insured, the “Sum insured” shall be an estimation of the expected possible loss (calculated using the same methods as used for the calculation of the premium, which shall reflect the actual risk exposure).’;

| (lll) | In template S.30.02, in the general comments, at the end of the fourth paragraph, the following is added:

  ‘Where a facultative cover as reported in template S.30.01 is related to more than one reinsurance undertaking, this template shall be filled in with as many rows as the number of reinsurance undertakings involved for the specific facultative cover.’; |
| --- | --- |

(lll)

In template S.30.02, in the general comments, at the end of the fourth paragraph, the following is added:

‘Where a facultative cover as reported in template S.30.01 is related to more than one reinsurance undertaking, this template shall be filled in with as many rows as the number of reinsurance undertakings involved for the specific facultative cover.’;

| (mmm) | In template S.30.02.C0050, at the end of the instructions, a second and a third paragraph are inserted as follows:

  ‘In case a specific code is attributed by the undertaking, the code shall be unique for the specific reinsurer or broker and shall not overlap with any other code, attributed by the undertaking or LEI code.
  In the cases where a code already exists (e.g. national identifier), the same code is used as this identifier and shall be kept consistently over time until a LEI code exists.’; |
| --- | --- |

(mmm)

In template S.30.02.C0050, at the end of the instructions, a second and a third paragraph are inserted as follows:

‘In case a specific code is attributed by the undertaking, the code shall be unique for the specific reinsurer or broker and shall not overlap with any other code, attributed by the undertaking or LEI code.

In the cases where a code already exists (e.g. national identifier), the same code is used as this identifier and shall be kept consistently over time until a LEI code exists.’;

| (nnn) | In template S.30.02.C0330, the instructions are replaced as follows:

  ‘Rating of the reinsurer at the reporting reference date as provided by the nominated credit assessment institution (ECAI).
  If the rating is not available the item shall be left blank.’; |
| --- | --- |

(nnn)

In template S.30.02.C0330, the instructions are replaced as follows:

‘Rating of the reinsurer at the reporting reference date as provided by the nominated credit assessment institution (ECAI).

If the rating is not available the item shall be left blank.’;

| (ooo) | In template S.30.03.C0170 and C0180, in the last sentence of the instructions after the ‘This item is reported’ a text is inserted as follows:

  ‘, when applicable,’; |
| --- | --- |

(ooo)

In template S.30.03.C0170 and C0180, in the last sentence of the instructions after the ‘This item is reported’ a text is inserted as follows:

‘, when applicable,’;

| (ppp) | In template S.30.03.C0370, at the end of the first sentence of the instructions, the wording ‘or NA for not applicable’ is deleted; |
| --- | --- |

(ppp)

In template S.30.03.C0370, at the end of the first sentence of the instructions, the wording ‘or NA for not applicable’ is deleted;

| (qqq) | In template S.30.04.C0230, the first paragraph of the instructions is replaced by the following:

  ‘Rating of the reinsurer at the reporting reference date as provided by the nominated credit assessment institution (ECAI).’; |
| --- | --- |

(qqq)

In template S.30.04.C0230, the first paragraph of the instructions is replaced by the following:

‘Rating of the reinsurer at the reporting reference date as provided by the nominated credit assessment institution (ECAI).’;

| (rrr) | In template S.30.04.C0230, after the first paragraph in the instructions a new paragraph is inserted as follows:

  ‘If the rating is not available the item shall be left blank.’. |
| --- | --- |

(rrr)

In template S.30.04.C0230, after the first paragraph in the instructions a new paragraph is inserted as follows:

‘If the rating is not available the item shall be left blank.’.

4.

| (a) | In template S.01.01.C0010, rows R0150, R0160 and R0200 of the instructions, option ‘6 — Exempted under Article 35(6) to (8)’ is replaced by the following:

  ‘6 — Exempted under Article 254(2)’; |
| --- | --- |

(a)

In template S.01.01.C0010, rows R0150, R0160 and R0200 of the instructions, option ‘6 — Exempted under Article 35(6) to (8)’ is replaced by the following:

‘6 — Exempted under Article 254(2)’;

| (b) | In template S.03.01, item C0020/R0010 is added immediately after item C0010/R0010 to the instructions as follows:







  ‘C0020/R0010 | Value of guarantee/collateral/contingent liabilities — Guarantees provided by the group, including letters of credit | Solvency II value of the guarantees provided by the group, including letters of credit.’ |
| --- | --- | --- | --- |

(b)

In template S.03.01, item C0020/R0010 is added immediately after item C0010/R0010 to the instructions as follows:

‘C0020/R0010

Value of guarantee/collateral/contingent liabilities — Guarantees provided by the group, including letters of credit

Solvency II value of the guarantees provided by the group, including letters of credit.’

| (c) | In template S.03.01, item C0020/R0030 is added immediately after item C0010/R0030 to the instructions as follows:







  ‘C0020/R0030 | Value of guarantee/collateral/contingent liabilities — Guarantees received by the group, including letters of credit | Solvency II value of the guarantees received by the group, including letters of credit.’ |
| --- | --- | --- | --- |

(c)

In template S.03.01, item C0020/R0030 is added immediately after item C0010/R0030 to the instructions as follows:

‘C0020/R0030

Value of guarantee/collateral/contingent liabilities — Guarantees received by the group, including letters of credit

Solvency II value of the guarantees received by the group, including letters of credit.’

| (d) | In template S.05.02, the third paragraph ‘The template is based on a year–to–date basis.’ is deleted; |
| --- | --- |

(d)

In template S.05.02, the third paragraph ‘The template is based on a year–to–date basis.’ is deleted;

| (e) | In template S.22.01, at the end of the third paragraph, in the general comments, the following is added:

  ‘As it is possible within a group for both types of transitional measure to be applied the template follows a cumulative step by step approach.’; |
| --- | --- |

(e)

In template S.22.01, at the end of the third paragraph, in the general comments, the following is added:

‘As it is possible within a group for both types of transitional measure to be applied the template follows a cumulative step by step approach.’;

| (f) | In template S.25.01.R0220/C0100 and S.25.02.R0220/C0100, at the end of the instructions, a new paragraph is added as follows:

  ‘It shall include all components of the consolidated SCR (R0200 + R0210), including capital requirements of undertakings from other financial sectors (R0500), capital requirement for non-controlled participation requirements (R0540) and capital requirement for residual undertakings (R0550).’; |
| --- | --- |

(f)

In template S.25.01.R0220/C0100 and S.25.02.R0220/C0100, at the end of the instructions, a new paragraph is added as follows:

‘It shall include all components of the consolidated SCR (R0200 + R0210), including capital requirements of undertakings from other financial sectors (R0500), capital requirement for non-controlled participation requirements (R0540) and capital requirement for residual undertakings (R0550).’;

| (g) | In template S.25.01.R0500/C0100, S.25.02.R0500/C0100 and S.25.03.R0500/C0100, after the first paragraph of the instructions, a new paragraph is added as follows:

  ‘R0500 is expected to be equal to the sum of R0510, R0520 and R0530.’; |
| --- | --- |

(g)

In template S.25.01.R0500/C0100, S.25.02.R0500/C0100 and S.25.03.R0500/C0100, after the first paragraph of the instructions, a new paragraph is added as follows:

‘R0500 is expected to be equal to the sum of R0510, R0520 and R0530.’;

| (h) | In template S.25.01.R0570/C0100 and S.25.02.R0570/C0100, at the end of the instructions, a new paragraph is added as follows:

  ‘The total solvency capital requirement is expected to be equal to the sum of R0220 and R0560.’; |
| --- | --- |

(h)

In template S.25.01.R0570/C0100 and S.25.02.R0570/C0100, at the end of the instructions, a new paragraph is added as follows:

‘The total solvency capital requirement is expected to be equal to the sum of R0220 and R0560.’;

| (i) | In template S.25.02, the second row R0220/C0100 is deleted. |
| --- | --- |

(i)

In template S.25.02, the second row R0220/C0100 is deleted.

---

| 25.11.2017 | EN | Official Journal of the European Union | L 310/30 |
| --- | --- | --- | --- |

25.11.2017

EN

Official Journal of the European Union

L 310/30

---

COMMISSION IMPLEMENTING REGULATION (EU) 2017/2190

of 24 November 2017

amending and correcting Implementing Regulation (EU) 2015/2452 laying down implementing technical standards with regard to the procedures, formats and templates of the solvency and financial condition report 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 fourth paragraph of Article 56 and Article 256(5) thereof,

Whereas:

| (1) | It is necessary to facilitate consistent disclosure and to improve the quality of the information disclosed as provided for by Commission Implementing Regulation (EU) 2015/2452 (2). |
| --- | --- |

(1)

It is necessary to facilitate consistent disclosure and to improve the quality of the information disclosed as provided for by Commission Implementing Regulation (EU) 2015/2452 (2).

| (2) | The provisions in this Regulation are closely linked to each other, since they deal with the procedures and templates for the disclosure of the solvency and financial condition report. To ensure coherence between those provisions, which should enter into force at the same time, and to facilitate a comprehensive view and access to them by persons subject to those obligations, including investors that are non-Union residents, it is desirable to include all the implementing technical standards required by Articles 56 and 256(5) of Directive 2009/138/EC in a single Regulation. |
| --- | --- |

(2)

The provisions in this Regulation are closely linked to each other, since they deal with the procedures and templates for the disclosure of the solvency and financial condition report. To ensure coherence between those provisions, which should enter into force at the same time, and to facilitate a comprehensive view and access to them by persons subject to those obligations, including investors that are non-Union residents, it is desirable to include all the implementing technical standards required by Articles 56 and 256(5) of Directive 2009/138/EC in a single Regulation.

| (3) | This Regulation is based on the draft implementing technical standards submitted by the European Supervisory Authority (European Insurance and Occupational Pensions Authority, EIOPA) to the Commission. |
| --- | --- |

(3)

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

| (4) | EIOPA has followed the procedure laid down in Article 15 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council (3) to develop the draft implementing technical standards, conducted open public consultations on the draft 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 by Article 37 of Regulation (EU) No 1094/2010. |
| --- | --- |

(4)

EIOPA has followed the procedure laid down in Article 15 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council (3) to develop the draft implementing technical standards, conducted open public consultations on the draft 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 by Article 37 of Regulation (EU) No 1094/2010.

| (5) | Implementing Regulation (EU) 2015/2452 should therefore be amended accordingly. |
| --- | --- |

(5)

Implementing Regulation (EU) 2015/2452 should therefore be amended accordingly.

| (6) | Several minor drafting errors in the instructions of the templates included in the text of Regulation (EU) 2015/2452 should be also corrected, |
| --- | --- |

(6)

Several minor drafting errors in the instructions of the templates included in the text of Regulation (EU) 2015/2452 should be also corrected,

HAS ADOPTED THIS REGULATION:

Article 1

Amending provisions

Annexes II and III to Implementing Regulation (EU) 2015/2452 are amended in accordance with Annex I to this Regulation.

Article 2

Correcting provisions

Annexes I, II and III to Implementing Regulation (EU) 2015/2452 are corrected in accordance with Annex II to this Regulation.

Article 3

Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Official Journal of the European Union

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 24 November 2017.

For the Commission

The President

Jean-Claude JUNCKER

---

(1)  
  OJ L 335, 17.12.2009, p. 1.

1

(2)  Commission Implementing Regulation (EU) 2015/2452 of 2 December 2015 laying down implementing technical standards with regard to the procedures, formats and templates of the solvency and financial condition report in accordance with Directive 2009/138/EC of the European Parliament and of the Council (OJ L 347, 31.12.2015, p. 1285).

2

(3)  Regulation (EU) No 1094/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Insurance and Occupational Pensions Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/79/EC (OJ L 331, 15.12.2010, p. 48).

3

---

ANNEX I

1.

| (a) | In section S.05.01, General comments, the second paragraph is replaced by the following:

  ‘This template shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP but using SII lines of business. Undertakings shall use the recognition and valuation basis as for the published financial statements, no new recognition or re-valuation is required except for the classification between investment contracts and insurance contracts when this is applicable in the financial statements. This template shall include all insurance business regardless of the possible different classification between investment contracts and insurance contracts applicable in the financial statements.’ |
| --- | --- |

(a)

In section S.05.01, General comments, the second paragraph is replaced by the following:

‘This template shall be reported from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP but using SII lines of business. Undertakings shall use the recognition and valuation basis as for the published financial statements, no new recognition or re-valuation is required except for the classification between investment contracts and insurance contracts when this is applicable in the financial statements. This template shall include all insurance business regardless of the possible different classification between investment contracts and insurance contracts applicable in the financial statements.’

2.

| (a) | In section S.05.02 — General comments — the third paragraph is replaced by the following:

  ‘The template is based on a year-to-date basis. Undertakings shall use the recognition and valuation basis as for the published financial statements, no new recognition or re-valuation is required except for the classification between investment contracts and insurance contracts when this is applicable in the financial statements. This template shall include all insurance business regardless of the possible different classification between investment contracts and insurance contracts applicable in the financial statements.’ |
| --- | --- |

(a)

In section S.05.02 — General comments — the third paragraph is replaced by the following:

‘The template is based on a year-to-date basis. Undertakings shall use the recognition and valuation basis as for the published financial statements, no new recognition or re-valuation is required except for the classification between investment contracts and insurance contracts when this is applicable in the financial statements. This template shall include all insurance business regardless of the possible different classification between investment contracts and insurance contracts applicable in the financial statements.’

3.

| (a) | In section S.05.02 — General comments — the second paragraph is replaced by the following:

  ‘This template shall be disclosed from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP. The template is based on a year-to-date basis. Undertakings shall use the recognition and valuation basis as for the published financial statements, no new recognition or re-valuation is required except for the classification between investment contracts and insurance contracts when this is applicable in the financial statements. This template shall include all insurance business regardless of the possible different classification between investment contracts and insurance contracts applicable in the financial statements.’ |
| --- | --- |

(a)

In section S.05.02 — General comments — the second paragraph is replaced by the following:

‘This template shall be disclosed from an accounting perspective, i.e.: Local GAAP or IFRS if accepted as local GAAP. The template is based on a year-to-date basis. Undertakings shall use the recognition and valuation basis as for the published financial statements, no new recognition or re-valuation is required except for the classification between investment contracts and insurance contracts when this is applicable in the financial statements. This template shall include all insurance business regardless of the possible different classification between investment contracts and insurance contracts applicable in the financial statements.’

---

ANNEX II

1.

| (a) | In template S.19.01.21, row Z0010 is replaced by the following row:







  ‘Accident year/Underwriting year | Z0020 | |
| --- | --- | --- | --- |

(a)

In template S.19.01.21, row Z0010 is replaced by the following row:

‘Accident year/Underwriting year

Z0020

’;

| (b) | In template S.23.01.01.R0230, the entire row is replaced by the following:











  ‘Deductions for participations in financial and credit institutions | R0230 | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- |

(b)

In template S.23.01.01.R0230, the entire row is replaced by the following:

‘Deductions for participations in financial and credit institutions

R0230

’;

| (c) | In template S.23.01.22.R0220, the entire row is replaced by the following:











  ‘Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds | R0220 | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- |

(c)

In template S.23.01.22.R0220, the entire row is replaced by the following:

‘Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds

R0220

’;

| (d) | In template S.23.01.22.R0240, the entire row is replaced by the following:











  ‘whereof deducted according to Article 228 of the Directive 2009/138/EC | R0240 | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- |

(d)

In template S.23.01.22.R0240, the entire row is replaced by the following:

‘whereof deducted according to Article 228 of the Directive 2009/138/EC

R0240

’;

| (e) | In template S.23.01.22.R0330, the following row is inserted after R0320:











  ‘A legally binding commitment to subscribe and pay for subordinated liabilities on demand | R0330 | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- |

(e)

In template S.23.01.22.R0330, the following row is inserted after R0320:

‘A legally binding commitment to subscribe and pay for subordinated liabilities on demand

R0330

’;

| (f) | In templates S.23.01.22.R0350 and S.23.01.22.R0340, the entire rows are replaced by the following:











  ‘Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC | R0340 | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- |
| Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC | R0350 | | | | | |

(f)

In templates S.23.01.22.R0350 and S.23.01.22.R0340, the entire rows are replaced by the following:

‘Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC

R0340

Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC

R0350

’;

| (g) | In template S.23.01.22.R0410, the entire row is replaced by the following:











  ‘Credit Institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies | R0410 | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- |

(g)

In template S.23.01.22.R0410, the entire row is replaced by the following:

‘Credit Institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies

R0410

’;

| (h) | In template S.23.01.22.R0440, the entire row is replaced by the following:











  ‘Total own funds of other financial sectors | R0440 | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- |

(h)

In template S.23.01.22.R0440, the entire row is replaced by the following:

‘Total own funds of other financial sectors

R0440

’;

| (i) | In template S.23.01.22.R0770, the entire row is replaced by the following:











  ‘Expected profits included in future premiums (EPIFP) — Life business | R0770 | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- |

(i)

In template S.23.01.22.R0770, the entire row is replaced by the following:

‘Expected profits included in future premiums (EPIFP) — Life business

R0770

’;

| (j) | In template S.23.01.22.R0780, the entire row is replaced by the following:











  ‘Expected profits included in future premiums (EPIFP) — Non- life business | R0780 | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- |

(j)

In template S.23.01.22.R0780, the entire row is replaced by the following:

‘Expected profits included in future premiums (EPIFP) — Non- life business

R0780

’;

| (k) | In template S.23.01.22.R0790, the entire row is replaced by the following:












  ‘Total EPIFP | R0790 | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- |

(k)

In template S.23.01.22.R0790, the entire row is replaced by the following:

‘Total EPIFP

R0790

’;

| (l) | In template S.25.01.21, ‘C0100’ Simplifications is replaced by ‘C0120’; |
| --- | --- |

(l)

In template S.25.01.21, ‘C0100’ Simplifications is replaced by ‘C0120’;

| (m) | In templates S.25.01.22, S.25.02.21, S.25.02.22.C0080 is replaced by C0090, and C0090 by C0120; |
| --- | --- |

(m)

In templates S.25.01.22, S.25.02.21, S.25.02.22.C0080 is replaced by C0090, and C0090 by C0120;

| (n) | In templates S.25.02.21, S.25.02.22, S.25.03.21 and S.25.03.22,R0420, the entire row is replaced by the following:







  ‘Total amount of Notional Solvency Capital Requirements for ring fenced funds | R0420 | |
| --- | --- | --- | --- |

(n)

In templates S.25.02.21, S.25.02.22, S.25.03.21 and S.25.03.22,R0420, the entire row is replaced by the following:

‘Total amount of Notional Solvency Capital Requirements for ring fenced funds

R0420

’;

| (o) | In template S.25.02.22, before ‘Minimum consolidated group solvency capital requirement, R0470’, the following rows are deleted:











  ‘Unique number of component | Components description | Calculation of the Solvency Capital Requirement | Amount modelled | USP | Simplifications |
| --- | --- | --- | --- | --- | --- | --- |
| C0010 | C0020 | C0030 | C0070 | C0080 | C0090’ |

(o)

In template S.25.02.22, before ‘Minimum consolidated group solvency capital requirement, R0470’, the following rows are deleted:

‘Unique number of component

Components description

Calculation of the Solvency Capital Requirement

Amount modelled

USP

Simplifications

C0010

C0020

C0030

C0070

C0080

C0090’

| (p) | In template S.25.03.22, before ‘Capital requirement for other financial sectors (Non-insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies, R0510’, the following rows are deleted:








  ‘Unique number of component | Components description | Calculation of the Solvency Capital Requirement |
| --- | --- | --- | --- |
| C0010 | C0020 | C0030’ |

(p)

In template S.25.03.22, before ‘Capital requirement for other financial sectors (Non-insurance capital requirements) — Credit institutions, investment firms and financial institutions, alternative investment funds managers, UCITS management companies, R0510’, the following rows are deleted:

‘Unique number of component

Components description

Calculation of the Solvency Capital Requirement

C0010

C0020

C0030’

2.

| (a) | In template S.05.01.C0010 to C0120/R0410, the row is replaced by the following:







  ‘C0010 to C0120/R0410 | Changes in other technical provisions — Gross — Direct business | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross direct business.
  This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
| --- | --- | --- | --- |

(a)

In template S.05.01.C0010 to C0120/R0410, the row is replaced by the following:

‘C0010 to C0120/R0410

Changes in other technical provisions — Gross — Direct business

Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross direct business.

This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’

| (b) | In template S.05.01.C0010 to C0120/R0420, the row is replaced by the following:







  ‘C0010 to C0120/R0420 | Changes in other technical provisions — Gross — Proportional reinsurance accepted | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross proportional reinsurance accepted.
  This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
| --- | --- | --- | --- |

(b)

In template S.05.01.C0010 to C0120/R0420, the row is replaced by the following:

‘C0010 to C0120/R0420

Changes in other technical provisions — Gross — Proportional reinsurance accepted

Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross proportional reinsurance accepted.

This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’

| (c) | In template S.05.01.C0130 to C0160/R0430, the row is replaced by the following:







  ‘C0130 to C0160/R0430 | Changes in other technical provisions — Gross — Non- proportional reinsurance accepted | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross non- proportional reinsurance accepted.
  This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
| --- | --- | --- | --- |

(c)

In template S.05.01.C0130 to C0160/R0430, the row is replaced by the following:

‘C0130 to C0160/R0430

Changes in other technical provisions — Gross — Non- proportional reinsurance accepted

Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross non- proportional reinsurance accepted.

This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’

| (d) | In template S.05.01.C0010 to C0160/R0440, the row is replaced by the following:







  ‘C0010 to C0160/R0440 | Changes in other technical provisions — Reinsurers' share | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions related to the amounts ceded to reinsurers.
  This item shall be reported as a positive amount if the variation is negative or as a negative amount if variation is positive.’ |
| --- | --- | --- | --- |

(d)

In template S.05.01.C0010 to C0160/R0440, the row is replaced by the following:

‘C0010 to C0160/R0440

Changes in other technical provisions — Reinsurers' share

Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions related to the amounts ceded to reinsurers.

This item shall be reported as a positive amount if the variation is negative or as a negative amount if variation is positive.’

| (e) | In template S.05.01.C0010 to C0160/R0500, the row is replaced by the following:







  ‘C0010 to C0160/R0500 | Changes in other technical provisions — Net | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: the net amount of changes in other technical provisions represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
  This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
| --- | --- | --- | --- |

(e)

In template S.05.01.C0010 to C0160/R0500, the row is replaced by the following:

‘C0010 to C0160/R0500

Changes in other technical provisions — Net

Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: the net amount of changes in other technical provisions represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.

This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’

| (f) | In template S.05.01.C0210 to C0280/R1710, the row is replaced by the following:







  ‘C0210 to C0280/R1710 | Changes in other technical provisions — Gross — Direct business and reinsurance accepted | Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: it is the changes in other technical provisions relating to insurance contracts arising from the gross direct and reinsurance business.
  This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
| --- | --- | --- | --- |

(f)

In template S.05.01.C0210 to C0280/R1710, the row is replaced by the following:

‘C0210 to C0280/R1710

Changes in other technical provisions — Gross — Direct business and reinsurance accepted

Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: it is the changes in other technical provisions relating to insurance contracts arising from the gross direct and reinsurance business.

This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’

| (g) | In template S.05.01.C0210 to C0280/R1720, the row is replaced by the following:







  ‘C0210 to C0280/R1720 | Change in other technical provisions — Reinsurers' share | Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: it is the reinsurers' share in changes in other technical provisions.
  This item shall be reported as a positive amount if the variation is negative or as a negative amount if variation is positive.’ |
| --- | --- | --- | --- |

(g)

In template S.05.01.C0210 to C0280/R1720, the row is replaced by the following:

‘C0210 to C0280/R1720

Change in other technical provisions — Reinsurers' share

Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: it is the reinsurers' share in changes in other technical provisions.

This item shall be reported as a positive amount if the variation is negative or as a negative amount if variation is positive.’

| (h) | In template S.05.01.C0210 to C0280/R1800, the row is replaced by the following:







  ‘C0210 to C0280/R1800 | Change in other technical provisions — Net | Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: the net changes in other technical provisions related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
  This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
| --- | --- | --- | --- |

(h)

In template S.05.01.C0210 to C0280/R1800, the row is replaced by the following:

‘C0210 to C0280/R1800

Change in other technical provisions — Net

Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: the net changes in other technical provisions related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.

This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’

| (i) | In template S.05.02.C0080 to C0140/R0410, the row is replaced by the following:







  ‘C0080 to C0140/R0410 | Changes in other technical provisions — Gross — Direct business | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross direct business.
  This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
| --- | --- | --- | --- |

(i)

In template S.05.02.C0080 to C0140/R0410, the row is replaced by the following:

‘C0080 to C0140/R0410

Changes in other technical provisions — Gross — Direct business

Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross direct business.

This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’

| (j) | In template S.05.02.C0080 to C0140/R0420, the row is replaced by the following:







  ‘C0080 to C0140/R0420 | Changes in other technical provisions — Gross — Proportional reinsurance accepted | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross proportional reinsurance accepted.
  This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
| --- | --- | --- | --- |

(j)

In template S.05.02.C0080 to C0140/R0420, the row is replaced by the following:

‘C0080 to C0140/R0420

Changes in other technical provisions — Gross — Proportional reinsurance accepted

Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross proportional reinsurance accepted.

This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’

| (k) | In template S.05.02.C0080 to C0140/R0430, the row is replaced by the following:







  ‘C0080 to C0140/R0430 | Changes in other technical provisions — Gross — Non- proportional reinsurance accepted | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross non- proportional reinsurance accepted.
  This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
| --- | --- | --- | --- |

(k)

In template S.05.02.C0080 to C0140/R0430, the row is replaced by the following:

‘C0080 to C0140/R0430

Changes in other technical provisions — Gross — Non- proportional reinsurance accepted

Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions for the gross non- proportional reinsurance accepted.

This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’

| (l) | In template S.05.02.C0080 to C0140/R0440, the row is replaced by the following:







  ‘C0080 to C0140/R0440 | Changes in other technical provisions — Reinsurers' share | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions related to the amounts ceded to reinsurers.
  This item shall be reported as a positive amount if the variation is negative or as a negative amount if variation is positive.’ |
| --- | --- | --- | --- |

(l)

In template S.05.02.C0080 to C0140/R0440, the row is replaced by the following:

‘C0080 to C0140/R0440

Changes in other technical provisions — Reinsurers' share

Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: it is the changes in other technical provisions related to the amounts ceded to reinsurers.

This item shall be reported as a positive amount if the variation is negative or as a negative amount if variation is positive.’

| (m) | In template S.05.02.C0080 to C0140/R0500, the row is replaced by the following:







  ‘C0080 to C0140/R0500 | Changes in other technical provisions — Net | Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: the net amount of changes in other technical provisions represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
  This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
| --- | --- | --- | --- |

(m)

In template S.05.02.C0080 to C0140/R0500, the row is replaced by the following:

‘C0080 to C0140/R0500

Changes in other technical provisions — Net

Changes in other technical provisions as defined in Directive 91/674/EEC where applicable: the net amount of changes in other technical provisions represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.

This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’

| (n) | In template S.05.02.C0220 to C0280/R1710, the row is replaced by the following:







  ‘C0220 to C0280/R1710 | Changes in other technical provisions — Gross | Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: it is the changes in other technical provisions relating to insurance contracts arising from the gross direct and reinsurance business.
  This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
| --- | --- | --- | --- |

(n)

In template S.05.02.C0220 to C0280/R1710, the row is replaced by the following:

‘C0220 to C0280/R1710

Changes in other technical provisions — Gross

Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: it is the changes in other technical provisions relating to insurance contracts arising from the gross direct and reinsurance business.

This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’

| (o) | In template S.05.02.C0220 to C0280/R1720, the row is replaced by the following:







  ‘C0220 to C0280/R1720 | Change in other technical provisions — Reinsurers' share | Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: it is the reinsurers' share in changes in other technical provisions.
  This item shall be reported as a positive amount if the variation is negative or as a negative amount if variation is positive.’ |
| --- | --- | --- | --- |

(o)

In template S.05.02.C0220 to C0280/R1720, the row is replaced by the following:

‘C0220 to C0280/R1720

Change in other technical provisions — Reinsurers' share

Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: it is the reinsurers' share in changes in other technical provisions.

This item shall be reported as a positive amount if the variation is negative or as a negative amount if variation is positive.’

| (p) | In template S.05.02.C0220 to C0280/R1800, the row is replaced by the following:







  ‘C0220 to C0280/R1800 | Change in other technical provisions — Net | Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: it is the changes in other technical provisions related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.
  This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’ |
| --- | --- | --- | --- |

(p)

In template S.05.02.C0220 to C0280/R1800, the row is replaced by the following:

‘C0220 to C0280/R1800

Change in other technical provisions — Net

Definition of changes in other technical provisions provided in Directive 91/674/EEC where applicable: it is the changes in other technical provisions related to the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.

This item shall be reported as a positive amount if the variation is negative (reduction of other technical provisions leading to a profit) or as a negative amount if variation is positive (increase of other technical provisions leading to a loss).’

| (q) | In template S.22.01.C0010/R0010, the row is replaced by the following:







  ‘C0010/R0010 | Amount with LTG measures and transitionals — Technical Provisions | Total amount of gross technical provisions including long term guarantee measures and transitional measures’ |
| --- | --- | --- | --- |

(q)

In template S.22.01.C0010/R0010, the row is replaced by the following:

‘C0010/R0010

Amount with LTG measures and transitionals — Technical Provisions

Total amount of gross technical provisions including long term guarantee measures and transitional measures’

| (r) | In template S.22.01.C0030/R0010, the row is replaced by the following:







  ‘C0030/R0010 | Impact of transitional on technical provisions — Technical provisions | Amount of the adjustment to the gross technical provisions due to the application of the transitional on technical provisions.
  It shall be the difference between the technical provisions without transitional deduction on technical provisions and the technical provisions with LTG and transitional measures.’ |
| --- | --- | --- | --- |

(r)

In template S.22.01.C0030/R0010, the row is replaced by the following:

‘C0030/R0010

Impact of transitional on technical provisions — Technical provisions

Amount of the adjustment to the gross technical provisions due to the application of the transitional on technical provisions.

It shall be the difference between the technical provisions without transitional deduction on technical provisions and the technical provisions with LTG and transitional measures.’

| (s) | In template S.22.01.C0050/R0010, the row is replaced by the following:







  ‘C0050/R0010 | Impact of transitional on interest rate — Technical provisions | Amount of the adjustment to the gross technical provisions due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
  It shall be the difference between the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the technical provisions without transitional on technical provisions.’ |
| --- | --- | --- | --- |

(s)

In template S.22.01.C0050/R0010, the row is replaced by the following:

‘C0050/R0010

Impact of transitional on interest rate — Technical provisions

Amount of the adjustment to the gross technical provisions due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.

It shall be the difference between the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the technical provisions without transitional on technical provisions.’

| (t) | In template S.22.01.C0070/R0010, the row is replaced by the following:







  ‘C0070/R0010 | Impact of volatility adjustment set to zero — Technical provisions | Amount of the adjustment to the gross technical provisions due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
  It shall be the difference between the technical provisions without volatility adjustment and without other transitional measures and the technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’ |
| --- | --- | --- | --- |

(t)

In template S.22.01.C0070/R0010, the row is replaced by the following:

‘C0070/R0010

Impact of volatility adjustment set to zero — Technical provisions

Amount of the adjustment to the gross technical provisions due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.

It shall be the difference between the technical provisions without volatility adjustment and without other transitional measures and the technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’

| (u) | In template S.22.01.C0090/R0010, the row is replaced by the following:







  ‘C0090/R0010 | Impact of matching adjustment set to zero — Technical Provisions | Amount of the adjustment to the gross technical provisions due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
  It shall be the difference between the technical provisions without matching adjustment and without all the other transitional measures and the technical provisions without volatility adjustment and without other transitional measures.’ |
| --- | --- | --- | --- |

(u)

In template S.22.01.C0090/R0010, the row is replaced by the following:

‘C0090/R0010

Impact of matching adjustment set to zero — Technical Provisions

Amount of the adjustment to the gross technical provisions due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.

It shall be the difference between the technical provisions without matching adjustment and without all the other transitional measures and the technical provisions without volatility adjustment and without other transitional measures.’

| (v) | In template S.22.01.C0050/R0020, the row is replaced by the following:







  ‘C0050/R0020 | Impact of transitional on interest rate — Basic own funds | Amount of the adjustment to the basic own funds due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
  It shall be the difference between the basic own funds calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the basic own funds calculated with the technical provisions without transitional on technical provisions.’ |
| --- | --- | --- | --- |

(v)

In template S.22.01.C0050/R0020, the row is replaced by the following:

‘C0050/R0020

Impact of transitional on interest rate — Basic own funds

Amount of the adjustment to the basic own funds due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.

It shall be the difference between the basic own funds calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the basic own funds calculated with the technical provisions without transitional on technical provisions.’

| (w) | In template S.22.01.C0070/R0020, the row is replaced by the following:







  ‘C0070/R0020 | Impact of volatility adjustment set to zero — Basic own funds | Amount of the adjustment to the Basic own funds due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
  It shall be the difference between the basic own funds considering technical provisions without volatility adjustment and without other transitional measures and the basic own funds considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’ |
| --- | --- | --- | --- |

(w)

In template S.22.01.C0070/R0020, the row is replaced by the following:

‘C0070/R0020

Impact of volatility adjustment set to zero — Basic own funds

Amount of the adjustment to the Basic own funds due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.

It shall be the difference between the basic own funds considering technical provisions without volatility adjustment and without other transitional measures and the basic own funds considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’

| (x) | In template S.22.01.C0090/R0020, the row is replaced by the following:







  ‘C0090/R0020 | Impact of matching adjustment set to zero — Basic own funds | Amount of the adjustment to the basic own funds due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
  It shall be the difference between the basic own funds considering technical provisions without matching adjustment and without all the other transitional measures and the basic own funds considering technical provisions without volatility adjustment and without other transitional measures.’ |
| --- | --- | --- | --- |

(x)

In template S.22.01.C0090/R0020, the row is replaced by the following:

‘C0090/R0020

Impact of matching adjustment set to zero — Basic own funds

Amount of the adjustment to the basic own funds due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.

It shall be the difference between the basic own funds considering technical provisions without matching adjustment and without all the other transitional measures and the basic own funds considering technical provisions without volatility adjustment and without other transitional measures.’

| (y) | In template S.22.01.C0050/R0050, the row is replaced by the following:







  ‘C0050/R0050 | Impact of transitional on interest rate — Eligible own funds to meet SCR | Amount of the adjustment to the eligible own funds to meet SCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
  It shall be the difference between the eligible own funds to meet SCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet SCR calculated considering the technical provisions without transitional on technical provisions.’ |
| --- | --- | --- | --- |

(y)

In template S.22.01.C0050/R0050, the row is replaced by the following:

‘C0050/R0050

Impact of transitional on interest rate — Eligible own funds to meet SCR

Amount of the adjustment to the eligible own funds to meet SCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.

It shall be the difference between the eligible own funds to meet SCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet SCR calculated considering the technical provisions without transitional on technical provisions.’

| (z) | In template S.22.01.C0070/R0050, the row is replaced by the following:







  ‘C0070/R0050 | Impact of volatility adjustment set to zero — Eligible own funds to meet SCR | Amount of the adjustment to the eligible own funds to meet SCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
  It shall be the difference between the eligible own funds to meet SCR considering technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet SCR considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’ |
| --- | --- | --- | --- |

(z)

In template S.22.01.C0070/R0050, the row is replaced by the following:

‘C0070/R0050

Impact of volatility adjustment set to zero — Eligible own funds to meet SCR

Amount of the adjustment to the eligible own funds to meet SCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.

It shall be the difference between the eligible own funds to meet SCR considering technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet SCR considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’

| (aa) | In template S.22.01.C0090/R0050, the row is replaced by the following:







  ‘C0090/R0050 | Impact of matching adjustment set to zero — Eligible own funds to meet SCR | Amount of the adjustment to the eligible own funds to meet SCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
  It shall be the difference between the eligible own funds to meet SCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and eligible own funds to meet SCR considering technical provisions without volatility adjustment and without other transitional measures.’ |
| --- | --- | --- | --- |

(aa)

In template S.22.01.C0090/R0050, the row is replaced by the following:

‘C0090/R0050

Impact of matching adjustment set to zero — Eligible own funds to meet SCR

Amount of the adjustment to the eligible own funds to meet SCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.

It shall be the difference between the eligible own funds to meet SCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and eligible own funds to meet SCR considering technical provisions without volatility adjustment and without other transitional measures.’

| (bb) | In template S.22.01.C0050/R0090, the row is replaced by the following:







  ‘C0050/R0090 | Impact of transitional on interest rate — SCR | Amount of the adjustment to the SCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
  It shall be the difference between the SCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the SCR calculated with the technical provisions without transitional on technical provisions.’ |
| --- | --- | --- | --- |

(bb)

In template S.22.01.C0050/R0090, the row is replaced by the following:

‘C0050/R0090

Impact of transitional on interest rate — SCR

Amount of the adjustment to the SCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.

It shall be the difference between the SCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the SCR calculated with the technical provisions without transitional on technical provisions.’

| (cc) | In template S.22.01.C0070/R0090, the row is replaced by the following:







  ‘C0070/R0090 | Impact of volatility adjustment set to zero — SCR | Amount of the adjustment to the SCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
  It shall be the difference between the SCR considering technical provisions without volatility adjustment and without other transitional measures and the SCR considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’ |
| --- | --- | --- | --- |

(cc)

In template S.22.01.C0070/R0090, the row is replaced by the following:

‘C0070/R0090

Impact of volatility adjustment set to zero — SCR

Amount of the adjustment to the SCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.

It shall be the difference between the SCR considering technical provisions without volatility adjustment and without other transitional measures and the SCR considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’

| (dd) | In template S.22.01.C0090/R0090, the row is replaced by the following:







  ‘C0090/R0090 | Impact of matching adjustment set to zero — SCR | Amount of the adjustment to the SCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
  It shall be the difference between the SCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the SCR considering technical provisions without volatility adjustment and without other transitional measures.’ |
| --- | --- | --- | --- |

(dd)

In template S.22.01.C0090/R0090, the row is replaced by the following:

‘C0090/R0090

Impact of matching adjustment set to zero — SCR

Amount of the adjustment to the SCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.

It shall be the difference between the SCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the SCR considering technical provisions without volatility adjustment and without other transitional measures.’

| (ee) | In template S.22.01.C0050/R0100, the row is replaced by the following:







  ‘C0050/R0100 | Impact of transitional on interest rate — Eligible own funds to meet MCR | Amount of the adjustment to the Eligible own funds to meet MCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
  It shall be the difference between the eligible own funds to meet MCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet MCR calculated with the technical provisions without transitional on technical provisions.’ |
| --- | --- | --- | --- |

(ee)

In template S.22.01.C0050/R0100, the row is replaced by the following:

‘C0050/R0100

Impact of transitional on interest rate — Eligible own funds to meet MCR

Amount of the adjustment to the Eligible own funds to meet MCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.

It shall be the difference between the eligible own funds to meet MCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and the eligible own funds to meet MCR calculated with the technical provisions without transitional on technical provisions.’

| (ff) | In template S.22.01.C0070/R0100, the row is replaced by the following:







  ‘C0070/R0100 | Impact of volatility adjustment set to zero — Eligible own funds to meet MCR | Amount of the adjustment to the Eligible own funds to meet MCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero
  It shall be the difference between the eligible own funds to meet MCR considering technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet MCR considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’ |
| --- | --- | --- | --- |

(ff)

In template S.22.01.C0070/R0100, the row is replaced by the following:

‘C0070/R0100

Impact of volatility adjustment set to zero — Eligible own funds to meet MCR

Amount of the adjustment to the Eligible own funds to meet MCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero

It shall be the difference between the eligible own funds to meet MCR considering technical provisions without volatility adjustment and without other transitional measures and the eligible own funds to meet MCR considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’

| (gg) | In template S.22.01.C0090/R0100, the row is replaced by the following:







  ‘C0090/R0100 | Impact of matching adjustment set to zero — Eligible own funds to meet MCR | Amount of the adjustment to the Eligible own funds to meet MCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
  It shall be the difference between the eligible own funds to meet MCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the eligible own funds to meet MCR considering technical provisions without volatility adjustment and without other transitional measures.’ |
| --- | --- | --- | --- |

(gg)

In template S.22.01.C0090/R0100, the row is replaced by the following:

‘C0090/R0100

Impact of matching adjustment set to zero — Eligible own funds to meet MCR

Amount of the adjustment to the Eligible own funds to meet MCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.

It shall be the difference between the eligible own funds to meet MCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the eligible own funds to meet MCR considering technical provisions without volatility adjustment and without other transitional measures.’

| (hh) | In template S.22.01.C0050/R0110, the row is replaced by the following:







  ‘C0050/R0110 | Impact of transitional on interest rate — Minimum Capital Requirement | Amount of the adjustment to the MCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.
  It shall be the difference between the MCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and MCR calculated with the technical provisions without transitional on technical provisions.’ |
| --- | --- | --- | --- |

(hh)

In template S.22.01.C0050/R0110, the row is replaced by the following:

‘C0050/R0110

Impact of transitional on interest rate — Minimum Capital Requirement

Amount of the adjustment to the MCR due to the application of the transitional adjustment to the relevant risk-free interest rate term structure.

It shall be the difference between the MCR calculated considering the technical provisions without transitional adjustment to the relevant risk-free interest rate term structure and MCR calculated with the technical provisions without transitional on technical provisions.’

| (ii) | In template S.22.01.C0070/R0110, the row is replaced by the following:







  ‘C0070/R0110 | Impact of volatility adjustment set to zero — Minimum Capital Requirement | Amount of the adjustment to the MCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.
  It shall be the difference between the MCR considering technical provisions without volatility adjustment and without other transitional measures and the MCR considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’ |
| --- | --- | --- | --- |

(ii)

In template S.22.01.C0070/R0110, the row is replaced by the following:

‘C0070/R0110

Impact of volatility adjustment set to zero — Minimum Capital Requirement

Amount of the adjustment to the MCR due to the application of the volatility adjustment. It shall reflect the impact of setting the volatility adjustment to zero.

It shall be the difference between the MCR considering technical provisions without volatility adjustment and without other transitional measures and the MCR considering technical provisions without transitional adjustment to the relevant risk free interest rate term structure.’

| (jj) | In template S.22.01.C0090/R0110, the row is replaced by the following:







  ‘C0090/R0110 | Impact of matching adjustment set to zero — Minimum Capital Requirement | Amount of the adjustment to the MCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.
  It shall be the difference between the MCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the MCR considering technical provisions without volatility adjustment and without other transitional measures.’ |
| --- | --- | --- | --- |

(jj)

In template S.22.01.C0090/R0110, the row is replaced by the following:

‘C0090/R0110

Impact of matching adjustment set to zero — Minimum Capital Requirement

Amount of the adjustment to the MCR due to the application of the matching adjustment. It shall include the impact of setting the volatility adjustment and the matching adjustment to zero.

It shall be the difference between the MCR calculated considering technical provisions without matching adjustment and without all the other transitional measures and the MCR considering technical provisions without volatility adjustment and without other transitional measures.’

| (kk) | In templates S.25.01 and S.25.02, references to C0080 are replaced by C0090, and references to C0090 are replaced by C0120; |
| --- | --- |

(kk)

In templates S.25.01 and S.25.02, references to C0080 are replaced by C0090, and references to C0090 are replaced by C0120;

| (ll) | In template S.25.02.C0030, the row is replaced by the following:







  ‘C0030 | Calculation of the Solvency Capital Requirement | Amount of the capital charge for each component regardless of the method of calculation (either standard formula or partial internal model), after the adjustments for loss–absorbing capacity of technical provision and/or deferred taxes when they are embedded in the component calculation.
  For the components Loss absorbing capacity of technical provisions and/or deferred taxes when disclosed as a separate component it shall be the amount of the loss–absorbing capacity (these amounts shall be disclosed as negative values)
  For components calculated using the standard formula this cell represents the gross nSCR. For components calculated using the partial internal model, this represents the value considering the future management actions which are embedded in the calculation, but not those which are modelled as a separate component.
  This amount shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where applicable.
  These cells include the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level.’ |
| --- | --- | --- | --- |

(ll)

In template S.25.02.C0030, the row is replaced by the following:

‘C0030

Calculation of the Solvency Capital Requirement

Amount of the capital charge for each component regardless of the method of calculation (either standard formula or partial internal model), after the adjustments for loss–absorbing capacity of technical provision and/or deferred taxes when they are embedded in the component calculation.

For the components Loss absorbing capacity of technical provisions and/or deferred taxes when disclosed as a separate component it shall be the amount of the loss–absorbing capacity (these amounts shall be disclosed as negative values)

For components calculated using the standard formula this cell represents the gross nSCR. For components calculated using the partial internal model, this represents the value considering the future management actions which are embedded in the calculation, but not those which are modelled as a separate component.

This amount shall fully consider diversification effects according to Article 304 of Directive 2009/138/EC where applicable.

These cells include the allocation of the adjustment due to the aggregation of the nSCR of the RFF/MAP at entity level.’

3.

| (a) | In template S.19.01.C0170/R0100 to R0260, the row is replaced by the following:







  ‘C0170/R0100 to R0260 | Gross Claims Paid (non-cumulative) — In current year | Total ‘Current year’ reflects the last diagonal (all data referred to last reporting year from R0100 to R0250.
  R0260 is the total of R0100 to R0250’ |
| --- | --- | --- | --- |

(a)

In template S.19.01.C0170/R0100 to R0260, the row is replaced by the following:

‘C0170/R0100 to R0260

Gross Claims Paid (non-cumulative) — In current year

Total ‘Current year’ reflects the last diagonal (all data referred to last reporting year from R0100 to R0250.

R0260 is the total of R0100 to R0250’

| (b) | In template S.19.01.C0360/R0100 to R0260, the row is replaced by the following:







  ‘C0360/R0100 to R0260 | Gross Best Estimate Claims Provisions — Year end (discounted data) | Total ‘Year end’ reflects the last diagonal but on a discounted basis (all data referred to last reporting year) from R0100 to R0250.
  R0260 is the total of R0100 to R0250’ |
| --- | --- | --- | --- |

(b)

In template S.19.01.C0360/R0100 to R0260, the row is replaced by the following:

‘C0360/R0100 to R0260

Gross Best Estimate Claims Provisions — Year end (discounted data)

Total ‘Year end’ reflects the last diagonal but on a discounted basis (all data referred to last reporting year) from R0100 to R0250.

R0260 is the total of R0100 to R0250’

| (c) | In section S.12.01, in the part entitled ‘Amount of the transitional on Technical provisions’, the second paragraph of the Instructions is replaced by the following:

  ‘This value shall be disclosed as a negative value when it reduces the technical provisions.’; |
| --- | --- |

(c)

In section S.12.01, in the part entitled ‘Amount of the transitional on Technical provisions’, the second paragraph of the Instructions is replaced by the following:

‘This value shall be disclosed as a negative value when it reduces the technical provisions.’;

| (d) | In template S.17.01.C0020 to C0170/R0290, C0180/R0290, C0020 to C0170/R0300, C0180/R0300, C0020 to C0170/R0310 and C0180/R0310, the second paragraph is replaced by the following:

  ‘This value shall be disclosed as a negative value when it reduces the technical provisions.’; |
| --- | --- |

(d)

In template S.17.01.C0020 to C0170/R0290, C0180/R0290, C0020 to C0170/R0300, C0180/R0300, C0020 to C0170/R0310 and C0180/R0310, the second paragraph is replaced by the following:

‘This value shall be disclosed as a negative value when it reduces the technical provisions.’;

| (e) | The following row is added after description in template S.23.01.01.R0230/C0040:







  ‘R0230/C0050 | Deductions for participations in financial and credit institutions — tier 3 | This is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 3 in accordance with article 68 of Delegated Regulation (EU) 2015/35.’ |
| --- | --- | --- | --- |

(e)

The following row is added after description in template S.23.01.01.R0230/C0040:

‘R0230/C0050

Deductions for participations in financial and credit institutions — tier 3

This is the amount of the deduction for participations in financial and credit institutions that are deducted from tier 3 in accordance with article 68 of Delegated Regulation (EU) 2015/35.’

4.

| (a) | The following row is added after description in template S.23.01.R0440/C0040:







  ‘R0440/C0050 | Total own funds of other financial sectors — tier 3 | Total of own funds in other financial sectors — tier 3.
  The total own funds deducted in cell R0230/C0010 are brought back here after the adjustment for non– available own funds according to the relevant sectoral rules and after the deduction according to Article 228, paragraph 2 of the Directive 2009/138/EC.’ |
| --- | --- | --- | --- |

(a)

The following row is added after description in template S.23.01.R0440/C0040:

‘R0440/C0050

Total own funds of other financial sectors — tier 3

Total of own funds in other financial sectors — tier 3.

The total own funds deducted in cell R0230/C0010 are brought back here after the adjustment for non– available own funds according to the relevant sectoral rules and after the deduction according to Article 228, paragraph 2 of the Directive 2009/138/EC.’

| (b) | In template S.23.01.R0680/C0010, the row is replaced by the following:







  ‘R0680/C0010 | Group SCR | The group SCR is the sum of the consolidated group SCR calculated in accordance with Article 336 (a), (b), (c) and (d) of Delegated Regulation (EU) 2015/35 and the SCR for entities included with D&A.’ |
| --- | --- | --- | --- |

(b)

In template S.23.01.R0680/C0010, the row is replaced by the following:

‘R0680/C0010

Group SCR

The group SCR is the sum of the consolidated group SCR calculated in accordance with Article 336 (a), (b), (c) and (d) of Delegated Regulation (EU) 2015/35 and the SCR for entities included with D&A.’

| (c) | In template S.25.01.R0220/C0100, the row is replaced by the following:







  ‘R0220/C0100 | Solvency capital requirement | Overall capital requirement including capital add–ons
  Amount of the Solvency Capital Requirement for undertakings under method 1 as defined in Article 230 of Directive 2009/138/EC. It shall include all components of the consolidated SCR, including capital requirements of undertakings from other financial sectors, capital requirement for non-controlled participation requirements and capital requirement for residual undertakings.’ |
| --- | --- | --- | --- |

(c)

In template S.25.01.R0220/C0100, the row is replaced by the following:

‘R0220/C0100

Solvency capital requirement

Overall capital requirement including capital add–ons

Amount of the Solvency Capital Requirement for undertakings under method 1 as defined in Article 230 of Directive 2009/138/EC. It shall include all components of the consolidated SCR, including capital requirements of undertakings from other financial sectors, capital requirement for non-controlled participation requirements and capital requirement for residual undertakings.’

| (d) | In template S.25.01.R0500/C0100, row is replaced by the following:







  ‘R0500/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) | Amount of capital requirement for other financial sectors.
  This item is only applicable to group reporting where the group includes an undertaking which is subject to non–insurance capital requirements, such as a bank, and is the capital requirement calculated in accordance with the appropriate requirements.
  R0500 is expected to be equal to the sum of R0510, R0520 and R0530.’ |
| --- | --- | --- | --- |

(d)

In template S.25.01.R0500/C0100, row is replaced by the following:

‘R0500/C0100

Capital requirement for other financial sectors (Non–insurance capital requirements)

Amount of capital requirement for other financial sectors.

This item is only applicable to group reporting where the group includes an undertaking which is subject to non–insurance capital requirements, such as a bank, and is the capital requirement calculated in accordance with the appropriate requirements.

R0500 is expected to be equal to the sum of R0510, R0520 and R0530.’

| (e) | In template S.25.01.R0570/C0100, the row is replaced by the following:







  ‘R0570/C0100 | Solvency capital requirement | Overall SCR for all undertakings regardless of the method used.
  The total solvency capital requirement is expected to be equal to the sum of R0220 and R0560.’ |
| --- | --- | --- | --- |

(e)

In template S.25.01.R0570/C0100, the row is replaced by the following:

‘R0570/C0100

Solvency capital requirement

Overall SCR for all undertakings regardless of the method used.

The total solvency capital requirement is expected to be equal to the sum of R0220 and R0560.’

| (f) | In template S.25.02.R0220/C0100, the row is replaced by the following:







  ‘R0220/C0100 | Solvency capital requirement | Overall capital requirement including capital add-ons for undertakings under method 1 as defined in Article 230 of Directive 2009/138/EC. It shall include all components of the consolidated SCR, including capital requirements of undertakings from other financial sectors, capital requirement for non-controlled participation requirements and capital requirement for residual undertakings.’ |
| --- | --- | --- | --- |

(f)

In template S.25.02.R0220/C0100, the row is replaced by the following:

‘R0220/C0100

Solvency capital requirement

Overall capital requirement including capital add-ons for undertakings under method 1 as defined in Article 230 of Directive 2009/138/EC. It shall include all components of the consolidated SCR, including capital requirements of undertakings from other financial sectors, capital requirement for non-controlled participation requirements and capital requirement for residual undertakings.’

| (g) | In template S.25.02.R0500/C0100, the row is replaced by the following:







  ‘R0500/C0100 | Capital requirement for other financial sectors (Non–insurance capital requirements) | Amount of capital requirement for other financial sectors.
  This item is only applicable to group reporting where the group includes an undertaking which is subject to non–insurance capital requirements, such as a bank, and is the capital requirement calculated in accordance with the appropriate requirements.
  R0500 is expected to be equal to the sum of R0510, R0520 and R0530.’ |
| --- | --- | --- | --- |

(g)

In template S.25.02.R0500/C0100, the row is replaced by the following:

‘R0500/C0100

Capital requirement for other financial sectors (Non–insurance capital requirements)

Amount of capital requirement for other financial sectors.

This item is only applicable to group reporting where the group includes an undertaking which is subject to non–insurance capital requirements, such as a bank, and is the capital requirement calculated in accordance with the appropriate requirements.

R0500 is expected to be equal to the sum of R0510, R0520 and R0530.’

| (h) | In template S.25.02.R0570/C0100, the row is replaced by the following:







  ‘R0570/C0100 | Solvency capital requirement | Overall SCR for all undertakings regardless of the method used.
  The total solvency capital requirement is expected to be equal to the sum of R0220 and R0560.’ |
| --- | --- | --- | --- |

(h)

In template S.25.02.R0570/C0100, the row is replaced by the following:

‘R0570/C0100

Solvency capital requirement

Overall SCR for all undertakings regardless of the method used.

The total solvency capital requirement is expected to be equal to the sum of R0220 and R0560.’

---

| 25.11.2017 | EN | Official Journal of the European Union | L 310/46 |
| --- | --- | --- | --- |

25.11.2017

EN

Official Journal of the European Union

L 310/46

---

COMMISSION IMPLEMENTING REGULATION (EU) 2017/2191

of 24 November 2017

withdrawing the suspension of submission of applications for import licences under the tariff quotas opened by Regulation (EC) No 891/2009 in the sugar sector

THE EUROPEAN COMMISSION,

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

Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (1), and in particular Article 188(1) and (3) thereof,

Whereas:

| (1) | Commission Regulation (EC) No 891/2009 (2) opened annual tariff quotas for imports of sugar products. |
| --- | --- |

(1)

Commission Regulation (EC) No 891/2009 (2) opened annual tariff quotas for imports of sugar products.

| (2) | Submission of import licence applications under order number 09.4321 was suspended from 20 October 2017 by Commission Implementing Regulation (EU) 2017/1917 (3). |
| --- | --- |

(2)

Submission of import licence applications under order number 09.4321 was suspended from 20 October 2017 by Commission Implementing Regulation (EU) 2017/1917 (3).

| (3) | Following notification of unused or partly-used licences, quantities have become available again under that order number. The suspension of applications should therefore be withdrawn, in accordance with Article 5(2) of Regulation (EC) No 891/2009. |
| --- | --- |

(3)

Following notification of unused or partly-used licences, quantities have become available again under that order number. The suspension of applications should therefore be withdrawn, in accordance with Article 5(2) of Regulation (EC) No 891/2009.

| (4) | In order to ensure the efficient management of the measure, this Regulation should enter into force on the day of its publication in the Official Journal of the European Union, |
| --- | --- |

(4)

In order to ensure the efficient management of the measure, this Regulation should enter into force on the day of its publication in the Official Journal of the European Union,

HAS ADOPTED THIS REGULATION:

Article 1

The suspension of submission of applications for import licences under order number 09.4321 laid down by Implementing Regulation (EU) 2017/1917 shall be withdrawn.

Article 2

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 24 November 2017.

For the Commission,

On behalf of the President,

Jerzy PLEWA

Director-General

Directorate-General for Agriculture and Rural Development

---

(1)  
  OJ L 347, 20.12.2013, p. 671.

1

(2)  Commission Regulation (EC) No 891/2009 of 25 September 2009 opening and providing for the administration of certain Community tariff quotas in the sugar sector (OJ L 254, 26.9.2009, p. 82).

2

(3)  Commission Implementing Regulation (EU) 2017/1917 of 19 October 2017 fixing the allocation coefficient to be applied to the quantities covered by applications for import licences lodged until 9 October 2017 under the tariff quotas opened by Regulation (EC) No 891/2009 in the sugar sector and suspending the submission of applications for such licences (OJ L 271, 20.10.2017, p. 27).

3

---

DECISIONS

| 25.11.2017 | EN | Official Journal of the European Union | L 310/47 |
| --- | --- | --- | --- |

25.11.2017

EN

Official Journal of the European Union

L 310/47

---

DECISION (EU) 2017/2192 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 15 November 2017

on the mobilisation of the European Globalisation Adjustment Fund following an application from Italy — EGF/2017/004 IT/Almaviva

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

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

Having regard to Regulation (EU) No 1309/2013 of the European Parliament and of the Council of 17 December 2013 on the European Globalisation Adjustment Fund (2014-2020) and repealing Regulation (EC) No 1927/2006 (1), and in particular Article 15(4) thereof,

Having regard to the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management (2), and in particular point 13 thereof,

Having regard to the proposal from the European Commission,

Whereas:

| (1) | The European Globalisation Adjustment Fund (EGF) aims to provide support for workers made redundant and self-employed persons whose activity has ceased as a result of major structural changes in world trade patterns due to globalisation, as a result of a continuation of the global financial and economic crisis, or as a result of a new global financial and economic crisis, and to assist them with their reintegration into the labour market. |
| --- | --- |

(1)

The European Globalisation Adjustment Fund (EGF) aims to provide support for workers made redundant and self-employed persons whose activity has ceased as a result of major structural changes in world trade patterns due to globalisation, as a result of a continuation of the global financial and economic crisis, or as a result of a new global financial and economic crisis, and to assist them with their reintegration into the labour market.

| (2) | The EGF is not to exceed a maximum annual amount of EUR 150 million (2011 prices), as laid down in Article 12 of Council Regulation (EU, Euratom) No 1311/2013 (3). |
| --- | --- |

(2)

The EGF is not to exceed a maximum annual amount of EUR 150 million (2011 prices), as laid down in Article 12 of Council Regulation (EU, Euratom) No 1311/2013 (3).

| (3) | On 9 May 2017, Italy submitted an application to mobilise the EGF, in respect of redundancies in Almaviva Contact SpA in Italy. It was supplemented by additional information provided in accordance with Article 8(3) of Regulation (EU) No 1309/2013. That application complies with the requirements for determining a financial contribution from the EGF as laid down in Article 13 of Regulation (EU) No 1309/2013. |
| --- | --- |

(3)

On 9 May 2017, Italy submitted an application to mobilise the EGF, in respect of redundancies in Almaviva Contact SpA in Italy. It was supplemented by additional information provided in accordance with Article 8(3) of Regulation (EU) No 1309/2013. That application complies with the requirements for determining a financial contribution from the EGF as laid down in Article 13 of Regulation (EU) No 1309/2013.

| (4) | The EGF should, therefore, be mobilised in order to provide a financial contribution of EUR 3 347 370 in respect of the application submitted by Italy. |
| --- | --- |

(4)

The EGF should, therefore, be mobilised in order to provide a financial contribution of EUR 3 347 370 in respect of the application submitted by Italy.

| (5) | In order to minimise the time taken to mobilise the EGF, this decision should apply from the date of its adoption, |
| --- | --- |

(5)

In order to minimise the time taken to mobilise the EGF, this decision should apply from the date of its adoption,

HAVE ADOPTED THIS DECISION:

Article 1

For the general budget of the Union for the financial year 2017, the European Globalisation Adjustment Fund shall be mobilised to provide the amount of EUR 3 347 370 in commitment and payment appropriations.

Article 2

This Decision shall enter into force on the day of its publication in the Official Journal of the European Union.

It shall apply from 15 November 2017.

Done at Strasbourg, 15 November 2017.

For the European Parliament

The President

A. TAJANI

For the Council

The President

M. MAASIKAS

---

(1)  
  OJ L 347, 20.12.2013, p. 855.

1

(2)  
  OJ C 373, 20.12.2013, p. 1.

2

(3)  Council Regulation (EU, Euratom) No 1311/2013 of 2 December 2013 laying down the multiannual financial framework for the years 2014-2020 (OJ L 347, 20.12.2013, p. 884).

3

---

GUIDELINES

| 25.11.2017 | EN | Official Journal of the European Union | L 310/49 |
| --- | --- | --- | --- |

25.11.2017

EN

Official Journal of the European Union

L 310/49

---

GUIDELINE (EU) 2017/2193 OF THE EUROPEAN CENTRAL BANK

of 27 October 2017

amending Guideline (EU) 2015/280 on the establishment of the Eurosystem Production and Procurement System (ECB/2017/31)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 128(1) thereof,

Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular Articles 12.1 and 14.3 and Article 16 thereof,

Whereas:

| (1) | Guideline (EU) 2015/280 of the European Central Bank (ECB/2014/44) (1) provides the possibility for the national central banks of the Member States whose currency is the euro (hereinafter the ‘NCBs’), which are part of the in-house group within the meaning of Article 6(1) thereof, to establish a separate legal person to jointly fulfil public tasks, in particular the production of euro banknotes. Article 1(2) provides the conditions that such a separate legal person has to meet to qualify as an in-house printing works. One of these conditions is that NCBs exercise joint control over the entity. Currently, the possibility for joint control to be exercised through another jointly controlled legal person, if applicable jointly with one or more NCBs, is not explicitly provided for. However, to allow the NCBs to choose the legal form for the cooperation they consider appropriate and in line with the applicable provisions in national law implementing Article 12 of Directive 2014/24/EU of the European Parliament and of the Council (2), the possibility of such indirect joint control should be included in the legal framework. Hence, in accordance with Article 6(1) of Guideline (EU) 2015/280 (ECB/2014/44) and its recital 7, an NCB that has closed its former in-house printing works and starts using another in-house printing works organised as a separate legal entity by exercising indirect joint control over this entity, is to remain part of the in-house group. |
| --- | --- |

(1)

Guideline (EU) 2015/280 of the European Central Bank (ECB/2014/44) (1) provides the possibility for the national central banks of the Member States whose currency is the euro (hereinafter the ‘NCBs’), which are part of the in-house group within the meaning of Article 6(1) thereof, to establish a separate legal person to jointly fulfil public tasks, in particular the production of euro banknotes. Article 1(2) provides the conditions that such a separate legal person has to meet to qualify as an in-house printing works. One of these conditions is that NCBs exercise joint control over the entity. Currently, the possibility for joint control to be exercised through another jointly controlled legal person, if applicable jointly with one or more NCBs, is not explicitly provided for. However, to allow the NCBs to choose the legal form for the cooperation they consider appropriate and in line with the applicable provisions in national law implementing Article 12 of Directive 2014/24/EU of the European Parliament and of the Council (2), the possibility of such indirect joint control should be included in the legal framework. Hence, in accordance with Article 6(1) of Guideline (EU) 2015/280 (ECB/2014/44) and its recital 7, an NCB that has closed its former in-house printing works and starts using another in-house printing works organised as a separate legal entity by exercising indirect joint control over this entity, is to remain part of the in-house group.

| (2) | Guideline (EU) 2015/280 (ECB/2014/44) also allows NCBs that are part of the in-house group to establish non-institutionalised horizontal cooperation to jointly fulfil public tasks. For the sake of legal certainty and clarity, the legal framework should establish that an NCB which closes its printing works can remain part of the in-house group by participating in such horizontal cooperation provided that it fulfils the relevant requirements. As such, an NCB which closes its printing works can choose between becoming part of the tendering group within the meaning of Article 3 of Guideline (EU) 2015/280 (ECB/2014/44) or participating in horizontal cooperation. |
| --- | --- |

(2)

Guideline (EU) 2015/280 (ECB/2014/44) also allows NCBs that are part of the in-house group to establish non-institutionalised horizontal cooperation to jointly fulfil public tasks. For the sake of legal certainty and clarity, the legal framework should establish that an NCB which closes its printing works can remain part of the in-house group by participating in such horizontal cooperation provided that it fulfils the relevant requirements. As such, an NCB which closes its printing works can choose between becoming part of the tendering group within the meaning of Article 3 of Guideline (EU) 2015/280 (ECB/2014/44) or participating in horizontal cooperation.

| (3) | Article 12 of Guideline (EU) 2015/280 (ECB/2014/44) provides for the Governing Council to review this Guideline every 2 years. The Governing Council should have full discretion to determine when and if there is a need for such a review. |
| --- | --- |

(3)

Article 12 of Guideline (EU) 2015/280 (ECB/2014/44) provides for the Governing Council to review this Guideline every 2 years. The Governing Council should have full discretion to determine when and if there is a need for such a review.

| (4) | Therefore, Guideline (EU) 2015/280 (ECB/2014/44) should be amended accordingly, |
| --- | --- |

(4)

Therefore, Guideline (EU) 2015/280 (ECB/2014/44) should be amended accordingly,

HAS ADOPTED THIS GUIDELINE:

Article 1

Amendments

Guideline (EU) 2015/280 (ECB/2014/44) is amended as follows:

| 1. | in point (2) of Article 1, the following subparagraph is added:
  ‘Control over in-house printing works organised as a separate legal entity may also be exercised, if applicable jointly with one or more NCBs, by another legal person which is jointly controlled in the sense of the previous paragraph by NCBs.’; |
| --- | --- |

1.

in point (2) of Article 1, the following subparagraph is added:

‘Control over in-house printing works organised as a separate legal entity may also be exercised, if applicable jointly with one or more NCBs, by another legal person which is jointly controlled in the sense of the previous paragraph by NCBs.’;

| 2. | Article 3 is replaced by the following:

  ‘Article 3
  General Principles
  NCBs that neither use in-house printing works nor participate in non-institutionalised horizontal cooperation pursuant to Article 6(3) and Article 8 shall be part of the tendering group (tendering group NCBs).’; |
| --- | --- |

2.

Article 3 is replaced by the following:

‘Article 3

General Principles

NCBs that neither use in-house printing works nor participate in non-institutionalised horizontal cooperation pursuant to Article 6(3) and Article 8 shall be part of the tendering group (tendering group NCBs).’;

| 3. | in Article 6, the following paragraph 3 is added:

  ‘3.   Without prejudice to applicable Union and national legislation on public procurement, an NCB that closes its in-house printing works may decide to remain part of the in-house group on the condition that it participates in non-institutionalised horizontal cooperation on the basis of a cooperation agreement within the meaning of Article 8.’; |
| --- | --- |

3.

in Article 6, the following paragraph 3 is added:

‘3.   Without prejudice to applicable Union and national legislation on public procurement, an NCB that closes its in-house printing works may decide to remain part of the in-house group on the condition that it participates in non-institutionalised horizontal cooperation on the basis of a cooperation agreement within the meaning of Article 8.’;

| 4. | in Article 8, paragraph 1 is replaced by the following:

  ‘1.   To jointly fulfil public tasks, in-house group NCBs shall explore the establishment of: (a) a separate legal person consisting of or holding a participation in their in-house printing works; or (b) non-institutionalised horizontal cooperation on the basis of a cooperation agreement.’; |
| --- | --- |

4.

in Article 8, paragraph 1 is replaced by the following:

‘1.   To jointly fulfil public tasks, in-house group NCBs shall explore the establishment of: (a) a separate legal person consisting of or holding a participation in their in-house printing works; or (b) non-institutionalised horizontal cooperation on the basis of a cooperation agreement.’;

| 5. | Article 12 is deleted. |
| --- | --- |

5.

Article 12 is deleted.

Article 2

Taking effect

This Guideline shall take effect on the day of its notification to the NCBs.

Article 3

Addressees

This Guideline is addressed to all Eurosystem central banks.

Done at Frankfurt am Main, 27 October 2017.

For the Governing Council of the ECB

The President of the ECB

Mario DRAGHI

---

(1)  Guideline (EU) 2015/280 of the European Central Bank of 13 November 2014 on the establishment of the Eurosystem Production and Procurement System (ECB/2014/44) (OJ L 47, 20.2.2015, p. 29).

1

(2)  Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC (OJ L 94, 28.3.2014, p. 65).

2

---