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

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

(a) 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
’
(b) 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
’
(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:
‘This value shall be disclosed as a negative value when it reduces the technical provisions.’;
(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:
‘This value shall be disclosed as a negative value when it reduces the technical provisions.’;
(e) 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.
’

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Source: https://www.legislation.gov.uk/eur/2017/2190/annex/II/division/3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2017-2190/annex-II/division-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.