{
  "url": "https://openlegislation.uk/eu-regulation-2017-2190/annex-II/division-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2017-2190/annex-II/division-3.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/3",
  "kind": "division",
  "number": "3",
  "heading": "Annex II to Implementing Regulation (EU) 2015/2452 is corrected as follows:",
  "text": "(a) In template S.19.01.C0170/R0100 to R0260, the row is replaced by the following:\n‘\nC0170/R0100 to R0260\nGross Claims Paid (non-cumulative) — In current year\nTotal ‘Current year’ reflects the last diagonal (all data referred to last reporting year from R0100 to R0250.\nR0260 is the total of R0100 to R0250\n’\n(b) In template S.19.01.C0360/R0100 to R0260, the row is replaced by the following:\n‘\nC0360/R0100 to R0260\nGross Best Estimate Claims Provisions — Year end (discounted data)\nTotal ‘Year end’ reflects the last diagonal but on a discounted basis (all data referred to last reporting year) from R0100 to R0250.\nR0260 is the total of R0100 to R0250\n’\n(c) 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:\n‘This value shall be disclosed as a negative value when it reduces the technical provisions.’;\n(d) 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:\n‘This value shall be disclosed as a negative value when it reduces the technical provisions.’;\n(e) The following row is added after description in template S.23.01.01.R0230/C0040:\n‘\nR0230/C0050\nDeductions for participations in financial and credit institutions — tier 3\nThis 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.\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/3",
    "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."
}