Division (2) In Annex III 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 groups. Participating insurance and reinsurance undertakings, insurance holding companies or mixed financial holding companies 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.’.