{
  "url": "https://openlegislation.uk/eu-regulation-2019-2103/annex-I",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-2103/annex-I.json",
  "legislation": "eur/2019/2103",
  "legislation_title": "Commission Implementing Regulation (EU) 2019/2103 of 27 November 2019 amending and correcting Implementing Regulation (EU) 2015/2450 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities in accordance with Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-2103",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": null,
  "text": "Annex I to Implementing Regulation (EU) 2015/2450 is amended as follows:\n(1) in template S.06.02.01, the following column is inserted between columns C0290 and C0300:\n‘\nSCR calculation approach for CIU\nC0292\n’\n(2) in template S.25.01.01, the following tables are added:\n‘Approach to tax rate\nYes/No\nC0109\nApproach based on average tax rate\nR0590\nCalculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020)\nBefore the shock\nAfter the shock\nLAC DT\nC0110\nC0120\nC0130\nDTA\nR0600\nDTA carry forward\nR0610\nDTA due to deductible temporary differences\nR0620\nDTL\nR0630\nLAC DT\nR0640\nLAC DT justified by reversion of deferred tax liabilities\nR0650\nLAC DT justified by reference to probable future taxable economic profit\nR0660\nLAC DT justified by carry back, current year\nR0670\nLAC DT justified by carry back, future years\nR0680\nMaximum LAC DT\nR0690\n’\n(3) in template SR.25.01.01, the following tables are added:\n‘Approach to tax rate\nYes/No\nC0109\nApproach based on average tax rate\nR0590\nCalculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory from 1 January 2020)\nBefore the shock\nAfter the shock\nLAC DT\nC0110\nC0120\nC0130\nDTA\nR0600\nDTA carry forward\nR0610\nDTA due to deductible temporary differences\nR0620\nDTL\nR0630\nLAC DT\nR0640\nLAC DT justified by reversion of deferred tax liabilities\nR0650\nLAC DT justified by reference to probable future taxable economic profit\nR0660\nLAC DT justified by carry back, current year\nR0670\nLAC DT justified by carry back, future years\nR0680\nMaximum LAC DT\nR0690\n’\n(4) in template S.25.02.01, the following tables are added:\n‘Approach to tax rate\nYes/No\nC0109\nApproach based on average tax rate\nR0590\nCalculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020)\nBefore the shock\nAfter the shock\nLAC DT\nC0110\nC0120\nC0130\nDTA\nR0600\nDTA carry forward\nR0610\nDTA due to deductible temporary differences\nR0620\nDTL\nR0630\nAmount/estimate of LAC DT\nR0640\nAmount/estimate of LAC DT justified by reversion of deferred tax liabilities\nR0650\nAmount/estimate of LAC DT justified by reference to probable future taxable economic profit\nR0660\nAmount/estimate of LAC DT justified by carry back, current year\nR0670\nAmount/estimate of LAC DT justified by carry back, future years\nR0680\nAmount/estimate of Maximum LAC DT\nR0690\n’\n(5) in template SR.25.02.01, the following tables are added:\n‘Approach to tax rate\nYes/No\nC0109\nApproach based on average tax rate\nR0590\nCalculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020)\nBefore the shock\nAfter the shock\nLAC DT\nC0110\nC0120\nC0130\nDTA\nR0600\nDTA carry forward\nR0610\nDTA due to deductible temporary differences\nR0620\nDTL\nR0630\nAmount/estimate of LAC DT\nR0640\nAmount/estimate of LAC DT justified by reversion of deferred tax liabilities\nR0650\nAmount/estimate of LAC DT justified by reference to probable future taxable economic profit\nR0660\nAmount/estimate of LAC DT justified by carry back, current year\nR0670\nAmount/estimate of LAC DT justified by carry back, future years\nR0680\nAmount/estimate of Maximum LAC DT\nR0690\n’\n(6) in template S.25.03.01, the following tables are added:\n‘Approach to tax rate\nYes/No\nC0109\nApproach based on average tax rate\nR0590\nCalculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020)\nBefore the shock\nAfter the shock\nLAC DT\nC0110\nC0120\nC0130\nDTA\nR0600\nDTA carry forward\nR0610\nDTA due to deductible temporary differences\nR0620\nDTL\nR0630\nAmount/estimate of LAC DT\nR0640\nAmount/estimate of LAC DT justified by reversion of deferred tax liabilities\nR0650\nAmount/estimate of LAC DT justified by reference to probable future taxable economic profit\nR0660\nAmount/estimate of LAC DT justified by carry back, current year\nR0670\nAmount/estimate of LAC DT justified by carry back, future years\nR0680\nAmount/estimate of Maximum LAC DT\nR0690\n’\n(7) in template SR.25.03.01, the following tables are added:\n‘Approach to tax rate\nYes/No\nC0109\nApproach based on average tax rate\nR0590\nCalculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020)\nBefore the shock\nAfter the shock\nLAC DT\nC0110\nC0120\nC0130\nDTA\nR0600\nDTA carry forward\nR0610\nDTA due to deductible temporary differences\nR0620\nDTL\nR0630\nAmount/estimate of LAC DT\nR0640\nAmount/estimate of LAC DT justified by reversion of deferred tax liabilities\nR0650\nAmount/estimate of LAC DT justified by reference to probable future taxable economic profit\nR0660\nAmount/estimate of LAC DT justified by carry back, current year\nR0670\nAmount/estimate of LAC DT justified by carry back, future years\nR0680\nMaximum LAC DT\nR0690\n’\n(8) template S.26.01.01 is amended as follows:\n(a) row R0010 is deleted;\n(b) the following rows are inserted before row R0020:\n‘\nSimplifications spread risk – bonds and loans\nR0012\nSimplifications market risk concentration– simplifications used\nR0014\n’\n(c) row R0220 is replaced by the following:\n‘\nType 1 equity other than long-term\nR0221\n’\n(d) the following row R0231 is inserted after R0230:\n‘\nLong-term equity investments (type 1 equities)\nR0231\n’\n(e) row R0260 is replaced by the following:\n‘\nType 2 equity other than long-term\nR0261\n’\n(f) the following row R0271 is inserted after R0270:\n‘\nLong-term equity investments (type 2 equities)\nR0271\n’\n(g) the following rows are inserted between rows R0291 and R0292:\n‘\nqualifying infrastructure corporate equities, other than strategic and long-term\nR0293\nstrategic participations (qualifying infrastructure corporate equities)\nR0294\nLong-term equity investments (qualifying infrastructure corporate equities)\nR0295\n’\n(h) the following rows are inserted between rows R0292 and R0300:\n‘\nqualifying infrastructure equities other than corporate equities, other than strategic and long-term\nR0296\nstrategic participations (qualifying infrastructure equities other than corporate equities)\nR0297\nLong-term equity investments (qualifying infrastructure equities other than corporate equities)\nR0298\n’\n(i) rows R0460 and R0470 are deleted;\n(j) the following rows are inserted between rows R0450 and R0480:\n‘\nSenior STS securitisation\nR0461\nNon-senior STS securitisation\nR0462\n’\n(k) the following rows are inserted between row R0480 and R0500:\n‘\nOther securitisation\nR0481\nTransitional type 1 securitisation\nR0482\nGuaranteed STS securitisation\nR0483\n’\n(9) template S.26.01.04 is amended as follows:\n(a) row R0010 is deleted;\n(b) the following rows are inserted before row R0020:\n‘\nSimplifications spread risk – bonds and loans\nR0012\nSimplifications market risk concentration – simplifications used\nR0014\n’\n(c) row R0220 is replaced by the following:\n‘\nType 1 equity other than long-term\nR0221\n’\n(d) the following row R0231 is inserted after row R0230:\n‘\nLong-term equity investments (type 1 equities)\nR0231\n’\n(e) row R0260 is replaced by the following:\n‘\nType 2 equity other than long-term\nR0261\n’\n(f) the following row R0271 is inserted after row R0270:\n‘\nLong-term equity investments (type 2 equities)\nR0271\n’\n(g) the following rows are inserted between rows R0291 and R0292:\n‘\nqualifying infrastructure corporate equities, other than strategic and long-term\nR0293\nstrategic participations (qualifying infrastructure corporate equities)\nR0294\nLong-term equity investments (qualifying infrastructure corporate equities)\nR0295\n’\n(h) the following rows are inserted between rows R0292 and R0300:\n‘\nqualifying infrastructure equities other than corporate equities, other than strategic and long-term\nR0296\nstrategic participations (qualifying infrastructure equities other than corporate equities)\nR0297\nLong-term equity investments (qualifying infrastructure equities other than corporate equities)\nR0298\n’\n(i) rows R0460 and R0470 are deleted;\n(j) the following rows are inserted between rows R0450 and R0480:\n‘\nSenior STS securitisation\nR0461\nNon-senior STS securitisation\nR0462\n’\n(k) the following rows are inserted between rows R0480 and R0500:\n‘\nOther securitisation\nR0481\nTransitional type 1 securitisation\nR0482\nGuaranteed STS securitisation\nR0483\n’\n(l) the following table is added:\n‘Currency used as a reference to calculate the currency risk\nC0090\nCurrency used as a reference to calculate the currency risk\nR0810\n’\n(10) template SR.26.01.01 is amended as follows:\n(a) row R0010 is deleted;\n(b) the following rows are inserted before row R0020:\n‘\nSimplifications spread risk – bonds and loans\nR0012\nSimplifications market risk concentration – simplifications used\nR0014\n’\n(c) row R0220 is replaced by the following:\n‘\nType 1 equity other than long-term\nR0221\n’\n(d) the following row R0231 is inserted after R0230:\n‘\nLong-term equity investments (type 1 equities)\nR0231\n’\n(e) row R0260 is replaced by the following:\n‘\nType 2 equity other than long-term\nR0261\n’\n(f) the following row R0271 is inserted after row R0270:\n‘\nLong-term equity investments (type 2 equities)\nR0271\n’\n(g) the following rows are inserted between rows R0291 and R0292:\n‘\nqualifying infrastructure corporate equities, other than strategic and long-term\nR0293\nstrategic participations (qualifying infrastructure corporate equities)\nR0294\nLong-term equity investments (qualifying infrastructure corporate equities)\nR0295\n’\n(h) the following rows are inserted between rows R0292 and R0300:\n‘\nqualifying infrastructure equities other than corporate equities, other than strategic and long-term\nR0296\nstrategic participations (qualifying infrastructure equities other than corporate equities)\nR0297\nLong-term equity investments (qualifying infrastructure equities other than corporate equities)\nR0298\n’\n(i) rows R0460 and R0470 are deleted;\n(j) the following rows are inserted between rows R0450 and R0480:\n‘\nSenior STS securitisation\nR0461\nNon-senior STS securitisation\nR0462\n’\n(k) the following rows are inserted between row R0480 and R0500:\n‘\nOther securitisation\nR0481\nTransitional type 1 securitisation\nR0482\nGuaranteed STS securitisation\nR0483\n’\n(11) in template S.26.04.01, the following row is inserted after row R0050:\n‘\nSimplifications — NSLT lapse risk\nR0051\n’\n(12) in template S.26.04.04 the following row is inserted after row R0050:\n‘\nSimplifications — NSLT lapse risk\nR0051\n’\n(13) in template SR.26.04.01, the following row is inserted after row R0050:\n‘\nSimplifications — NSLT lapse risk\nR0051\n’\n(14) in template S.26.05.01, the following row is inserted after row R0010:\n‘\nSimplifications used – non-life lapse risk\nR0011\n’\n(15) in template S.26.05.04, the following row is inserted after row R0010:\n‘\nSimplifications used – non-life lapse risk\nR0011\n’\n(16) in template SR.26.05.01, the following row is inserted after row R0010:\n‘\nSimplifications used – non-life lapse risk\nR0011\n’\n(17) in template S.26.07.01 the following tables are added:\n‘Market risk — Market risk concentration\nC0300\nDebt portfolio share\nR0300\nNAT CAT simplifications\nChosen risk weight\nSum of exposure\nC0320\nC0330\nWindstorm\nR0400\nHail\nR0410\nEarthquake\nR0420\nFlood\nR0430\nSubsidence\nR0440\n’\n(18) in template S.26.07.04, the following tables are added:\n‘Market risk — Market risk concentration\nC0300\nDebt portfolio share\nR0300\nNAT CAT simplifications\nChosen risk weight\nSum of exposure\nC0320\nC0330\nWindstorm\nR0400\nHail\nR0410\nEarthquake\nR0420\nFlood\nR0430\nSubsidence\nR0440\n’\n(19) in template SR.26.07.01, the following tables are added:\n‘Market risk — Market risk concentration\nC0300\nDebt portfolio share\nR0300\nNAT CAT simplifications\nChosen risk weight\nSum of exposure\nC0320\nC0330\nWindstorm\nR0400\nHail\nR0410\nEarthquake\nR0420\nFlood\nR0430\nSubsidence\nR0440\n’\n(20) template S.27.01.01 is amended as follows:\n(a) the following table is inserted after the title of the template:\n‘Simplifications used\nSimplifications used\nC0001\nSimplifications used – fire risk\nR0001\nSimplifications used – natural catastrophe risk\nR0002\n’\n(b) the following row is inserted between rows R0440 and R0450:\n‘\nRepublic of Slovenia\nR0441\n’\n(c) the following row is inserted between rows R0460 and R0470:\n‘\nRepublic of Hungary\nR0461\n’\n(d) the following row is inserted between rows R0520 and R0530:\n‘\nRepublic of Finland\nR0521\n’\n(e) the following row is inserted between rows R1640 and R1650:\n‘\nCzech Republic\nR1641\n’\n(f) the following row is inserted between rows R1700 and R1710:\n‘\nRepublic of Slovenia\nR1701\n’\n(g) the following table is inserted after row R2420:\n‘Number of vessels\nNumber\nC0781\nNumber of vessels below the threshold of EUR 250k\nR2421\n’\n(h) columns C1210, C1220 and C1340 (‘Disability 10 years’) are deleted;\n(21) template S.27.01.04 is amended as follows:\n(a) the following table is inserted before row R0010:\n‘Simplifications used\nSimplifications used\nC0001\nSimplifications used – fire risk\nR0001\nSimplifications used – natural catastrophe risk\nR0002\n’\n(b) the following row is inserted between rows R0440 and R0450:\n‘\nRepublic of Slovenia\nR0441\n’\n(c) the following row is inserted between rows R0460 and R0470:\n‘\nRepublic of Hungary\nR0461\n’\n(d) the following row is inserted between rows R0520 and R0530:\n‘\nRepublic of Finland\nR0521\n’\n(e) the following row is inserted between rows R1640 and R1650:\n‘\nCzech Republic\nR01641\n’\n(f) the following row is inserted between rows R1700 and R1710:\n‘\nRepublic of Slovenia\nR01701\n’\n(g) the following table inserted after row R2420:\n‘Number of vessels\nNumber\nC0781\nNumber of vessels below the threshold of EUR 250k\nR2421\n’\n(h) columns C1210, C1220 and C1340 (‘Disability 10 years’) are deleted;\n(22) template SR.27.01.01 is amended as follows:\n(a) the following table is inserted before row R0010:\n‘Simplifications used\nSimplifications used\nC0001\nSimplifications used – fire risk\nR0001\nSimplifications used – natural catastrophe risk\nR0002\n’\n(b) the following row R0441 is inserted between rows R0440 and R0450:\n‘\nRepublic of Slovenia\nR0441\n’\n(c) the following row R0461 is inserted between rows R0460 and R0470:\n‘\nRepublic of Hungary\nR0461\n’\n(d) the following row R0521 is inserted between rows R0520 and R0530:\n‘\nRepublic of Finland\nR0521\n’\n(e) the following row is inserted between rows R1640 and R1650:\n‘\nCzech Republic\nR01641\n’\n(f) the following row is inserted between rows R1700 and R1710:\n‘\nRepublic of Slovenia\nR01701\n’\n(g) the following table is inserted after row R2420:\n‘Number of vessels\nNumber\nC0781\nNumber of vessels below the threshold of EUR 250k\nR2421\n’\n(h) columns C1210, C1220 and C1340 (‘Disability 10 years’) are deleted.",
  "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/2019/2103/annex/I",
    "retrieved_at": "2026-11-01T14:42:56.779405+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."
}