Annex I

Annex I to Implementing Regulation (EU) 2015/2450 is amended as follows:

1. 1..

   in template S.01.02.01, the following row is added:

   ‘

   Exemption of reporting ECAI information

   R0250

   ’;

2. 2..

   in template S.01.02.04, the following row is added:

   ‘

   Exemption of reporting ECAI information

   R0250

   ’;

3. 3..

   template S.12.01.01 is amended as follows:

   1. a))

      row R0220 is replaced by the following:

      ‘

      Best Estimate of products with a surrender option

      R0220

      ’

   2. b))

      rows R0230, R0240 and R0250 are replaced by the following:

      ‘

      Future guaranteed and discretionary benefits

      R0230

      Future guaranteed benefits

      R0240

      Future discretionary benefits

      R0250

      ’;

4. 4..

   template S.26.01.01 is amended as follows:

   1. a))

      row R0290 is deleted;

   2. b))

      between row R0280 and R0300, the following rows are inserted:

      ‘

      qualifying infrastructure corporate equities	R0291
      qualifying infrastructure equities other than corporate	R0292

      ’

   3. c))

      row R0411 is deleted;

   4. d))

      row R0412 is replaced by the following:

      ‘

      loans and bonds (other than qualifying infrastructure investment and infrastructure corporate)

      R0412

      ’

   5. e))

      between row R0410 and R0412, the following rows are inserted:

      ‘

      loans and bonds (qualifying infrastructure corporate investment)	R0414
      loans and bonds (qualifying infrastructure investment other than infrastructure corporate)	R0413

      ’;

5. 5..

   template S.26.01.04 is amended as follows:

   1. a))

      row R0290 is deleted;

   2. b))

      between row R0280 and R0300, the following rows are inserted:

      ‘

      qualifying infrastructure corporate equities	R0291
      qualifying infrastructure equities other than corporate	R0292

      ’

   3. c))

      row R0411 is deleted;

   4. d))

      row R0412 is replaced by the following:

      ‘

      loans and bonds (other than qualifying infrastructure investment and infrastructure corporate)

      R0412

      ’

   5. e))

      between row R0410 and R0412, the following rows are inserted:

      ‘

      loans and bonds (qualifying infrastructure corporate investment)	R0414
      loans and bonds (qualifying infrastructure investment other than infrastructure corporate)	R0413

      ’;

6. 6..

   template SR.26.01.01 is amended as follows:

   1. a))

      row R0290 is deleted;

   2. b))

      between row R0280 and R0300, the following rows are inserted:

      ‘

      qualifying infrastructure corporate equities	R0291
      qualifying infrastructure equities other than corporate	R0292

      ’;

   3. c))

      row R0411 is deleted;

   4. d))

      row R0412 is replaced by the following:

      ‘

      loans and bonds (other than qualifying infrastructure investment and infrastructure corporate)

      R0412

      ’;

   5. e))

      between row R0410 and R0412, the following rows are inserted:

      ‘

      loans and bonds (qualifying infrastructure corporate investment)	R0414
      loans and bonds (qualifying infrastructure investment other than infrastructure corporate)	R0413

      ’;

7. 7..

   in template S.29.03.01, row R0300 is replaced by the following:

   ‘

   Net variation for index-linked and unit-linked business

   R0300

   ’;

8. 8..

   template S.29.04.01 is amended as follows:

   1. a))

      row R0060 is replaced by the following:

      ‘

      Net variation for index-linked and unit-linked business

      R0060

      ’

   2. b))

      row R0080 is replaced by the following:

      ‘

      Written premiums

      R0080

      ’

   3. c))

      row R0130 is replaced by the following:

      ‘

      Net variation for index-linked and unit-linked business

      R0130

      ’;

9. 9..

   template S.30.04.01 is amended as follows:

   1. a))

      column C0320 is deleted;

   2. b))

      column C0320 is added after C0170;

10. 10..

    in template S.37.01.04, between columns C0090 and C0100, the following new column C0091 ‘Internal rating’ is inserted:

    ‘Internal rating

    C0091’.