Division 3 Annex II to Implementing Regulation (EU) 2015/2452 is corrected as follows:

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

’

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

’

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.’;

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.’;

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.

’