# 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), Division 1: Annex I to Implementing Regulation (EU) 2015/2452 is corrected as follows:

Extent: E+W+S+N.I.

(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
’;
(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
’;
(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
’;
(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
’;
(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
’;
(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’;
(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
’;
(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
’

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Source: https://www.legislation.gov.uk/eur/2017/2190/annex/II/division/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2017-2190/annex-II/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.