{
  "url": "https://openlegislation.uk/eu-regulation-2017-2190/annex-II/division-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2017-2190/annex-II/division-1.json",
  "legislation": "eur/2017/2190",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2017-2190",
  "path": "annex/II/division/1",
  "kind": "division",
  "number": "1",
  "heading": "Annex I to Implementing Regulation (EU) 2015/2452 is corrected as follows:",
  "text": "(a) In template S.19.01.21, row Z0010 is replaced by the following row:\n‘\nAccident year/Underwriting year\nZ0020\n’;\n(b) In template S.23.01.01.R0230, the entire row is replaced by the following:\n‘\nDeductions for participations in financial and credit institutions\nR0230\n’;\n(c) In template S.23.01.22.R0220, the entire row is replaced by the following:\n‘\nOwn 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\nR0220\n’;\n(d) In template S.23.01.22.R0240, the entire row is replaced by the following:\n‘\nwhereof deducted according to Article 228 of the Directive 2009/138/EC\nR0240\n’;\n(e) In template S.23.01.22.R0330, the following row is inserted after R0320:\n‘\nA legally binding commitment to subscribe and pay for subordinated liabilities on demand\nR0330\n’;\n(f) In templates S.23.01.22.R0350 and S.23.01.22.R0340, the entire rows are replaced by the following:\n‘\nLetters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC\nR0340\nLetters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC\nR0350\n’;\n(g) In template S.23.01.22.R0410, the entire row is replaced by the following:\n‘\nCredit Institutions, investment firms, financial institutions, alternative investment fund managers, UCITS management companies\nR0410\n’;\n(h) In template S.23.01.22.R0440, the entire row is replaced by the following:\n‘\nTotal own funds of other financial sectors\nR0440\n’;\n(i) In template S.23.01.22.R0770, the entire row is replaced by the following:\n‘\nExpected profits included in future premiums (EPIFP) — Life business\nR0770\n’;\n(j) In template S.23.01.22.R0780, the entire row is replaced by the following:\n‘\nExpected profits included in future premiums (EPIFP) — Non- life business\nR0780\n’;\n(k) In template S.23.01.22.R0790, the entire row is replaced by the following:\n‘\nTotal EPIFP\nR0790\n’;\n(l) In template S.25.01.21, ‘C0100’ Simplifications is replaced by ‘C0120’;\n(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(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:\n‘\nTotal amount of Notional Solvency Capital Requirements for ring fenced funds\nR0420\n’;\n(o) In template S.25.02.22, before ‘Minimum consolidated group solvency capital requirement, R0470’, the following rows are deleted:\n‘\nUnique number of component\nComponents description\nCalculation of the Solvency Capital Requirement\nAmount modelled\nUSP\nSimplifications\nC0010\nC0020\nC0030\nC0070\nC0080\nC0090\n’\n(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:\n‘\nUnique number of component\nComponents description\nCalculation of the Solvency Capital Requirement\nC0010\nC0020\nC0030\n’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2017/2190/annex/II/division/1",
    "retrieved_at": "2026-11-01T14:44:25.381669+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}