{
  "url": "https://openlegislation.uk/eu-regulation-2017-2190/annex-II/division-4",
  "json_url": "https://openlegislation.uk/eu-regulation-2017-2190/annex-II/division-4.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/4",
  "kind": "division",
  "number": "4",
  "heading": "Annex III to Implementing Regulation (EU) 2015/2452 is corrected as follows:",
  "text": "(a) The following row is added after description in template S.23.01.R0440/C0040:\n‘\nR0440/C0050\nTotal own funds of other financial sectors — tier 3\nTotal of own funds in other financial sectors — tier 3.\nThe total own funds deducted in cell R0230/C0010 are brought back here after the adjustment for non– available own funds according to the relevant sectoral rules and after the deduction according to Article 228, paragraph 2 of the Directive 2009/138/EC.\n’\n(b) In template S.23.01.R0680/C0010, the row is replaced by the following:\n‘\nR0680/C0010\nGroup SCR\nThe group SCR is the sum of the consolidated group SCR calculated in accordance with Article 336 (a), (b), (c) and (d) of Delegated Regulation (EU) 2015/35 and the SCR for entities included with D&A.\n’\n(c) In template S.25.01.R0220/C0100, the row is replaced by the following:\n‘\nR0220/C0100\nSolvency capital requirement\nOverall capital requirement including capital add–ons\nAmount of the Solvency Capital Requirement for undertakings under method 1 as defined in Article 230 of Directive 2009/138/EC. It shall include all components of the consolidated SCR, including capital requirements of undertakings from other financial sectors, capital requirement for non-controlled participation requirements and capital requirement for residual undertakings.\n’\n(d) In template S.25.01.R0500/C0100, row is replaced by the following:\n‘\nR0500/C0100\nCapital requirement for other financial sectors (Non–insurance capital requirements)\nAmount of capital requirement for other financial sectors.\nThis item is only applicable to group reporting where the group includes an undertaking which is subject to non–insurance capital requirements, such as a bank, and is the capital requirement calculated in accordance with the appropriate requirements.\nR0500 is expected to be equal to the sum of R0510, R0520 and R0530.\n’\n(e) In template S.25.01.R0570/C0100, the row is replaced by the following:\n‘\nR0570/C0100\nSolvency capital requirement\nOverall SCR for all undertakings regardless of the method used.\nThe total solvency capital requirement is expected to be equal to the sum of R0220 and R0560.\n’\n(f) In template S.25.02.R0220/C0100, the row is replaced by the following:\n‘\nR0220/C0100\nSolvency capital requirement\nOverall capital requirement including capital add-ons for undertakings under method 1 as defined in Article 230 of Directive 2009/138/EC. It shall include all components of the consolidated SCR, including capital requirements of undertakings from other financial sectors, capital requirement for non-controlled participation requirements and capital requirement for residual undertakings.\n’\n(g) In template S.25.02.R0500/C0100, the row is replaced by the following:\n‘\nR0500/C0100\nCapital requirement for other financial sectors (Non–insurance capital requirements)\nAmount of capital requirement for other financial sectors.\nThis item is only applicable to group reporting where the group includes an undertaking which is subject to non–insurance capital requirements, such as a bank, and is the capital requirement calculated in accordance with the appropriate requirements.\nR0500 is expected to be equal to the sum of R0510, R0520 and R0530.\n’\n(h) In template S.25.02.R0570/C0100, the row is replaced by the following:\n‘\nR0570/C0100\nSolvency capital requirement\nOverall SCR for all undertakings regardless of the method used.\nThe total solvency capital requirement is expected to be equal to the sum of R0220 and R0560.\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/4",
    "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."
}