# 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 (Text with EEA relevance) (revoked) EU Regulation 2015/2452 · adopted 2 December 2015 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 (Text with EEA relevance) ## Introductory text 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 (Text with EEA relevance) (revoked) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 1 Subject matter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Public disclosure formats . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Currency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Templates for the solvency and financial condition report of individual undertakings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 Templates for the solvency and financial condition report of groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 References to other documents in the solvency and financial condition report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Consistency of information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Means of disclosure of the group and single solvency and financial condition report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Involvement of the subsidiaries in the single solvency and financial condition report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 Entry into force . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex II Instructions regarding the templates for the solvency and condition report of 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 disclosed 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.02.01. — Balance sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.05.01. — Premiums, claims and expenses by line of business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.05.02 — Premiums, claims and expenses by country . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.12.01 — Life and Health SLT Technical Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.17.01 — Non–life Technical Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.19.01. — Non–life insurance claims . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.22.01 — Impact of long term guarantees measures and transitionals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.23.01. Own Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 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.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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex III Instructions regarding the templates for the solvency and condition report of 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 disclosed 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.02.01. — Balance sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.05.01. — Premiums, claims and expenses by line of business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.05.02 — Premiums, claims and expenses by country . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.22.01 — Impact of long term guarantees measures and transitional . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## S.23.01. 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.32.01 — Undertakings in the scope of the group . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/eur/2015/2452 (the official version) Page: https://openlegislation.uk/eu-regulation-2015-2452 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.