# Commission Implementing Regulation (EU) 2015/2450 of 2 December 2015 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance) (revoked) EU Regulation 2015/2450 · adopted 2 December 2015 Commission Implementing Regulation (EU) 2015/2450 of 2 December 2015 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance) ## Introductory text Commission Implementing Regulation (EU) 2015/2450 of 2 December 2015 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance) (revoked) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Chapter I: GENERAL PROVISIONS AND SUPERVISORY REPORTING REQUIREMENTS ## 1 Subject matter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Supervisory reporting formats . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Currency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Re-submission of data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Chapter II: QUANTITATIVE REPORTING TEMPLATES FOR INDIVIDUAL UNDERTAKINGS ## 5 Quantitative templates for the opening information for individual undertakings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 Quarterly quantitative templates for individual undertakings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Simplifications allowed on quarterly reporting for individual undertakings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Annual quantitative templates for individual undertakings — Basic information and content of submission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Annual quantitative templates for individual undertakings — Balance sheet and other general information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 Annual quantitative templates for individual undertakings — Investments information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Annual quantitative templates for individual undertakings — Technical provisions information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 Annual quantitative templates for individual undertakings — Long-term guarantees information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13 Annual quantitative templates for individual undertakings — Own funds and participations information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Annual quantitative templates for individual undertakings — Solvency Capital Requirement information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Annual quantitative templates for individual undertakings — Minimum capital requirement information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 Annual quantitative templates for individual undertakings — Variation analysis information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 Annual quantitative templates for individual undertakings — Reinsurance and special purpose vehicles information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 Annual quantitative templates for individual undertakings — ring-fenced funds, material matching adjustment portfolios and remaining part information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Annual quantitative templates for individual undertakings — internal model users . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Annual quantitative templates for individual undertakings — intra-group-transactions information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 21 Quantitative templates for individual undertakings — intra-group transactions information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Chapter III: QUANTITATIVE REPORTING TEMPLATES FOR GROUPS ## 22 Quantitative templates for the opening information for groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 23 Quarterly quantitative templates for groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 24 Simplifications allowed on quarterly reporting for groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 25 Annual quantitative templates for groups — Basic information and content of submission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26 Annual quantitative templates for groups — Balance sheet and other general information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 27 Annual quantitative templates for groups — Investments information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28 Annual quantitative templates for groups — Variable annuities information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 29 Annual quantitative templates for groups — Long term guarantees information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 30 Annual quantitative templates for groups — Own funds information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 31 Annual quantitative templates for groups — Solvency Capital Requirement information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 32 Annual quantitative templates for groups — Reinsurers and special purpose vehicles information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 33 Annual quantitative templates for groups — Group specific information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 34 Annual quantitative templates for groups — ring-fenced funds, material matching adjustment portfolios and remaining part information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 35 Annual quantitative templates for groups — internal model users . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36 Quantitative templates for groups — intra-group transactions and risk concentrations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Chapter IV: FINAL PROVISION ## 37 Entry into force . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex II Instructions regarding reporting templates for individual undertakings This Annex contains additional instructions in relation to the templates included in Annex I of this Regulation. The first column of the tables identifies the items to be reported by identifying the columns and rows as showed in the template in Annex I. Templates which shall be filled in in accordance with the instructions of the different sections of this Annex are referred to as ‘this template’ throughout the text of the Annex. ## S.01.01 — Content of the submission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.01.02 — Basic information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.01.03 — Basic Information — RFF and matching adjustment portfolios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.02.01 — Balance sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.02.02 — Assets and liabilities by currency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.03.01 — Off–balance sheet items — General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.03.02 — Off Balance–sheet items — list of unlimited guarantees received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.03.03 — Off Balance–sheet items — List of unlimited guarantees provided by the undertaking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.04.01 — Activity by country . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.04.02 — Information on class 10 in Part A of Annex I of Solvency II Directive, excluding carrier's liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.05.01 — Premiums, claims and expenses by line of business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.05.02 — Premiums, claims and expenses by country . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.06.01 — Summary of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.06.02 — List of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.06.03 — Collective investment undertakings — look–through approach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.07.01 — Structured products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.08.01 — Open derivatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.08.02 — Derivatives Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.09.01 — Information on gains/income and losses in the period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.10.01 — Securities lending and repos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.11.01 — Assets held as collateral . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.12.01 — Life and Health SLT Technical Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.12.02 — Life and Health SLT Technical Provisions — by Country . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.13.01 — Projection of future gross cash flows (Best Estimate –life) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.14.01 — Life obligations analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.15.01 — Description of the guarantees of variable annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.15.02 — Hedging of guarantees of variable annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.16.01. — Information on annuities stemming from Non–Life Insurance obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.17.01 — Non–life Technical Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.17.02 — Non-Life Technical Provisions — By country . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.18.01 — Projection of future cash flows (Best Estimate — Non Life) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.19.01 — Non–life insurance claims . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.20.01 — Development of the distribution of the claims incurred . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.21.01 — Loss distribution risk profile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.21.02 — Underwriting risks non–life . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.21.03 — Non–life distribution of underwriting underwriting risks — by sum insured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.22.01 — Impact of long term guarantees measures and transitionals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.22.02 — Projection of future cash flows (Best Estimate — Matching portfolios) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.22.03 –Information on the matching adjustment calculation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.22.04 — Information on the transitional on interest rates calculation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.22.05 — Overall calculation of the transitional on technical provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.22.06 — Best estimate subject to volatility adjustment by country and currency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.23.01 — Own Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.23.02 — Detailed information by tiers on own funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.23.03 — Annual movements on own funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.23.04 — List of items on own funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.24.01 — Participations held . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.25.01 — Solvency Capital Requirement — for undertakings on Standard Formula . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.25.02 — Solvency Capital Requirement — for undertakings using the standard formula and partial internal model . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.25.03 — Solvency Capital Requirement — for undertakings using full internal model . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.26.01 — Solvency Capital Requirement — Market risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.26.02 — Solvency Capital Requirement — Counterparty default risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.26.03 — Solvency Capital Requirements — Life underwriting risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.26.04 — Solvency Capital Requirement — Health underwriting risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.26.05 — Solvency Capital Requirement — Non–Life underwriting risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.26.06 — Solvency Capital Requirements — Operational risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.26.07 — Solvency Capital Requirement — Simplifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.27.01 — Solvency Capital Requirement — Non–life and health catastrophe risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.28.01 — Minimum Capital Requirement — Only life or only non–life insurance or reinsurance activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.28.02 — Minimum Capital Requirement — Both life and non–life insurance activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.29.01 — Excess of Assets over Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.29.02 — Excess of Assets over Liabilities — explained by investments and financial liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.29.03 — Excess of Assets over Liabilities — explained by technical provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.29.04 — Detailed analysis per period — Technical flows versus Technical provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.30.01 — Facultative covers for non–life and life business basic data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.30.02 — Facultative covers for non–life and life business shares data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.30.03 — Outgoing Reinsurance Program basic data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.30.04 — Outgoing Reinsurance Program shares data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.31.01 — Share of reinsurers (including Finite Reinsurance and SPV's) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.31.02 — Special Purpose Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.36.01 — IGT — Equity–type transactions, debt and asset transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.36.02 — IGT — Derivatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.36.03 — IGT — Internal reinsurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.36.04 — IGT — Cost Sharing, contingent liabilities, off balance sheet and other items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex III Instructions regarding reporting templates for groups This Annex contains additional instructions in relation to the templates included in Annex I of this Regulation. The first column of the tables identifies the items to be reported by identifying the columns and rows as showed in the template in Annex I. Templates which shall be filled in in accordance with the instructions of the different sections of this Annex are referred to as ‘this template’ throughout the text of the Annex. ## S.01.01 — Content of the submission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.01.02 — Basic information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.01.03 — Basic information — RFF and matching adjustment portfolios . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.02.01 — Balance sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.02.02 — Assets and liabilities by currency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.03.01 — Off–balance sheet items — General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.03.02 — Off–balance–sheet items — list of unlimited guarantees received by the group . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.03.03 — Off–balance–sheet items — List of unlimited guarantees provided by the group . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.05.01 — Premiums, claims and expenses by line of business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.05.02 — Premiums, claims and expenses by country . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.06.01 — Summary of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.06.02 — List of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.06.03 — Collective investment undertakings — look–through approach . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.07.01 — Structured products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.08.01 — Open derivatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.08.02 — Derivatives Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.09.01 — Information on gains / income and losses in the period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.10.01 — Securities lending and repos . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.11.01 — Assets held as collateral . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.15.01 — Description of the guarantees of variable annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.15.02 — Hedging of guarantees of variable annuities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.22.01 — Impact of long term guarantees measures and transitionals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.23.01 — Own Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.23.02 — Detailed information by tiers on own funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.23.03 — Annual movements on own funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.23.04 — List of items on own funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.25.01 — Solvency Capital Requirement — for groups on Standard Formula . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.25.02 — Solvency Capital Requirement — for groups using the standard formula and partial internal model . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.25.03 — Solvency Capital Requirement — for groups using full internal model . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.26.01 — Solvency Capital Requirement — Market risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.26.02 — Solvency Capital Requirement — Counterparty default risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.26.03 — Solvency Capital Requirements — Life underwriting risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.26.04 — Solvency Capital Requirement — Health underwriting risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.26.05 — Solvency Capital Requirement — Non–Life underwriting risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.26.06 — Solvency Capital Requirements — Operational risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.26.07 — Solvency Capital Requirement — Simplifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.27.01 — Solvency Capital Requirement — Non–life and health catastrophe risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.31.01 — Share of reinsurers (including Finite Reinsurance and SPV's) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.31.02 — Special Purpose Vehicles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.32.01 — Undertakings in the scope of the group . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.33.01 — Insurance and reinsurance individual requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.34.01 — Other regulated and non–regulated financial undertakings including insurance holding companies and mixed financial holding companies individual requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.35.01 — Contribution to group Technical Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.36.01 — IGT — Equity–type transactions, debt and asset transfer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.36.02 — IGT — Derivatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.36.03 — IGT — Internal reinsurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.36.04 — IGT — Cost Sharing, contingent liabilities, off BS and other items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.37.01 — Risk concentration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/eur/2015/2450 (the official version) Page: https://openlegislation.uk/eu-regulation-2015-2450 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.