Division (1) In Annex II to Implementing Regulation (EU) 2015/2452, in Section S.05.02 — Premiums, claims and expenses by country, under the heading ‘General comments’, the first paragraph is replaced by the following:

‘This section relates to annual disclosure of information for individual entities. Insurance and reinsurance undertakings are not required to disclose template S.05.02.01 of Annex I where the home country represents 90 % or more of the total gross written premiums.’.