# 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), Annex I Extent: E+W+S+N.I. Annex I to Implementing Regulation (EU) 2015/2450 is amended as follows: (1) in template S.06.02.01, the following column is inserted between columns C0290 and C0300: ‘ SCR calculation approach for CIU C0292 ’ (2) in template S.25.01.01, the following tables are added: ‘Approach to tax rate Yes/No C0109 Approach based on average tax rate R0590 Calculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020) Before the shock After the shock LAC DT C0110 C0120 C0130 DTA R0600 DTA carry forward R0610 DTA due to deductible temporary differences R0620 DTL R0630 LAC DT R0640 LAC DT justified by reversion of deferred tax liabilities R0650 LAC DT justified by reference to probable future taxable economic profit R0660 LAC DT justified by carry back, current year R0670 LAC DT justified by carry back, future years R0680 Maximum LAC DT R0690 ’ (3) in template SR.25.01.01, the following tables are added: ‘Approach to tax rate Yes/No C0109 Approach based on average tax rate R0590 Calculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory from 1 January 2020) Before the shock After the shock LAC DT C0110 C0120 C0130 DTA R0600 DTA carry forward R0610 DTA due to deductible temporary differences R0620 DTL R0630 LAC DT R0640 LAC DT justified by reversion of deferred tax liabilities R0650 LAC DT justified by reference to probable future taxable economic profit R0660 LAC DT justified by carry back, current year R0670 LAC DT justified by carry back, future years R0680 Maximum LAC DT R0690 ’ (4) in template S.25.02.01, the following tables are added: ‘Approach to tax rate Yes/No C0109 Approach based on average tax rate R0590 Calculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020) Before the shock After the shock LAC DT C0110 C0120 C0130 DTA R0600 DTA carry forward R0610 DTA due to deductible temporary differences R0620 DTL R0630 Amount/estimate of LAC DT R0640 Amount/estimate of LAC DT justified by reversion of deferred tax liabilities R0650 Amount/estimate of LAC DT justified by reference to probable future taxable economic profit R0660 Amount/estimate of LAC DT justified by carry back, current year R0670 Amount/estimate of LAC DT justified by carry back, future years R0680 Amount/estimate of Maximum LAC DT R0690 ’ (5) in template SR.25.02.01, the following tables are added: ‘Approach to tax rate Yes/No C0109 Approach based on average tax rate R0590 Calculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020) Before the shock After the shock LAC DT C0110 C0120 C0130 DTA R0600 DTA carry forward R0610 DTA due to deductible temporary differences R0620 DTL R0630 Amount/estimate of LAC DT R0640 Amount/estimate of LAC DT justified by reversion of deferred tax liabilities R0650 Amount/estimate of LAC DT justified by reference to probable future taxable economic profit R0660 Amount/estimate of LAC DT justified by carry back, current year R0670 Amount/estimate of LAC DT justified by carry back, future years R0680 Amount/estimate of Maximum LAC DT R0690 ’ (6) in template S.25.03.01, the following tables are added: ‘Approach to tax rate Yes/No C0109 Approach based on average tax rate R0590 Calculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020) Before the shock After the shock LAC DT C0110 C0120 C0130 DTA R0600 DTA carry forward R0610 DTA due to deductible temporary differences R0620 DTL R0630 Amount/estimate of LAC DT R0640 Amount/estimate of LAC DT justified by reversion of deferred tax liabilities R0650 Amount/estimate of LAC DT justified by reference to probable future taxable economic profit R0660 Amount/estimate of LAC DT justified by carry back, current year R0670 Amount/estimate of LAC DT justified by carry back, future years R0680 Amount/estimate of Maximum LAC DT R0690 ’ (7) in template SR.25.03.01, the following tables are added: ‘Approach to tax rate Yes/No C0109 Approach based on average tax rate R0590 Calculation of the adjustment for the loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020) Before the shock After the shock LAC DT C0110 C0120 C0130 DTA R0600 DTA carry forward R0610 DTA due to deductible temporary differences R0620 DTL R0630 Amount/estimate of LAC DT R0640 Amount/estimate of LAC DT justified by reversion of deferred tax liabilities R0650 Amount/estimate of LAC DT justified by reference to probable future taxable economic profit R0660 Amount/estimate of LAC DT justified by carry back, current year R0670 Amount/estimate of LAC DT justified by carry back, future years R0680 Maximum LAC DT R0690 ’ (8) template S.26.01.01 is amended as follows: (a) row R0010 is deleted; (b) the following rows are inserted before row R0020: ‘ Simplifications spread risk – bonds and loans R0012 Simplifications market risk concentration– simplifications used R0014 ’ (c) row R0220 is replaced by the following: ‘ Type 1 equity other than long-term R0221 ’ (d) the following row R0231 is inserted after R0230: ‘ Long-term equity investments (type 1 equities) R0231 ’ (e) row R0260 is replaced by the following: ‘ Type 2 equity other than long-term R0261 ’ (f) the following row R0271 is inserted after R0270: ‘ Long-term equity investments (type 2 equities) R0271 ’ (g) the following rows are inserted between rows R0291 and R0292: ‘ qualifying infrastructure corporate equities, other than strategic and long-term R0293 strategic participations (qualifying infrastructure corporate equities) R0294 Long-term equity investments (qualifying infrastructure corporate equities) R0295 ’ (h) the following rows are inserted between rows R0292 and R0300: ‘ qualifying infrastructure equities other than corporate equities, other than strategic and long-term R0296 strategic participations (qualifying infrastructure equities other than corporate equities) R0297 Long-term equity investments (qualifying infrastructure equities other than corporate equities) R0298 ’ (i) rows R0460 and R0470 are deleted; (j) the following rows are inserted between rows R0450 and R0480: ‘ Senior STS securitisation R0461 Non-senior STS securitisation R0462 ’ (k) the following rows are inserted between row R0480 and R0500: ‘ Other securitisation R0481 Transitional type 1 securitisation R0482 Guaranteed STS securitisation R0483 ’ (9) template S.26.01.04 is amended as follows: (a) row R0010 is deleted; (b) the following rows are inserted before row R0020: ‘ Simplifications spread risk – bonds and loans R0012 Simplifications market risk concentration – simplifications used R0014 ’ (c) row R0220 is replaced by the following: ‘ Type 1 equity other than long-term R0221 ’ (d) the following row R0231 is inserted after row R0230: ‘ Long-term equity investments (type 1 equities) R0231 ’ (e) row R0260 is replaced by the following: ‘ Type 2 equity other than long-term R0261 ’ (f) the following row R0271 is inserted after row R0270: ‘ Long-term equity investments (type 2 equities) R0271 ’ (g) the following rows are inserted between rows R0291 and R0292: ‘ qualifying infrastructure corporate equities, other than strategic and long-term R0293 strategic participations (qualifying infrastructure corporate equities) R0294 Long-term equity investments (qualifying infrastructure corporate equities) R0295 ’ (h) the following rows are inserted between rows R0292 and R0300: ‘ qualifying infrastructure equities other than corporate equities, other than strategic and long-term R0296 strategic participations (qualifying infrastructure equities other than corporate equities) R0297 Long-term equity investments (qualifying infrastructure equities other than corporate equities) R0298 ’ (i) rows R0460 and R0470 are deleted; (j) the following rows are inserted between rows R0450 and R0480: ‘ Senior STS securitisation R0461 Non-senior STS securitisation R0462 ’ (k) the following rows are inserted between rows R0480 and R0500: ‘ Other securitisation R0481 Transitional type 1 securitisation R0482 Guaranteed STS securitisation R0483 ’ (l) the following table is added: ‘Currency used as a reference to calculate the currency risk C0090 Currency used as a reference to calculate the currency risk R0810 ’ (10) template SR.26.01.01 is amended as follows: (a) row R0010 is deleted; (b) the following rows are inserted before row R0020: ‘ Simplifications spread risk – bonds and loans R0012 Simplifications market risk concentration – simplifications used R0014 ’ (c) row R0220 is replaced by the following: ‘ Type 1 equity other than long-term R0221 ’ (d) the following row R0231 is inserted after R0230: ‘ Long-term equity investments (type 1 equities) R0231 ’ (e) row R0260 is replaced by the following: ‘ Type 2 equity other than long-term R0261 ’ (f) the following row R0271 is inserted after row R0270: ‘ Long-term equity investments (type 2 equities) R0271 ’ (g) the following rows are inserted between rows R0291 and R0292: ‘ qualifying infrastructure corporate equities, other than strategic and long-term R0293 strategic participations (qualifying infrastructure corporate equities) R0294 Long-term equity investments (qualifying infrastructure corporate equities) R0295 ’ (h) the following rows are inserted between rows R0292 and R0300: ‘ qualifying infrastructure equities other than corporate equities, other than strategic and long-term R0296 strategic participations (qualifying infrastructure equities other than corporate equities) R0297 Long-term equity investments (qualifying infrastructure equities other than corporate equities) R0298 ’ (i) rows R0460 and R0470 are deleted; (j) the following rows are inserted between rows R0450 and R0480: ‘ Senior STS securitisation R0461 Non-senior STS securitisation R0462 ’ (k) the following rows are inserted between row R0480 and R0500: ‘ Other securitisation R0481 Transitional type 1 securitisation R0482 Guaranteed STS securitisation R0483 ’ (11) in template S.26.04.01, the following row is inserted after row R0050: ‘ Simplifications — NSLT lapse risk R0051 ’ (12) in template S.26.04.04 the following row is inserted after row R0050: ‘ Simplifications — NSLT lapse risk R0051 ’ (13) in template SR.26.04.01, the following row is inserted after row R0050: ‘ Simplifications — NSLT lapse risk R0051 ’ (14) in template S.26.05.01, the following row is inserted after row R0010: ‘ Simplifications used – non-life lapse risk R0011 ’ (15) in template S.26.05.04, the following row is inserted after row R0010: ‘ Simplifications used – non-life lapse risk R0011 ’ (16) in template SR.26.05.01, the following row is inserted after row R0010: ‘ Simplifications used – non-life lapse risk R0011 ’ (17) in template S.26.07.01 the following tables are added: ‘Market risk — Market risk concentration C0300 Debt portfolio share R0300 NAT CAT simplifications Chosen risk weight Sum of exposure C0320 C0330 Windstorm R0400 Hail R0410 Earthquake R0420 Flood R0430 Subsidence R0440 ’ (18) in template S.26.07.04, the following tables are added: ‘Market risk — Market risk concentration C0300 Debt portfolio share R0300 NAT CAT simplifications Chosen risk weight Sum of exposure C0320 C0330 Windstorm R0400 Hail R0410 Earthquake R0420 Flood R0430 Subsidence R0440 ’ (19) in template SR.26.07.01, the following tables are added: ‘Market risk — Market risk concentration C0300 Debt portfolio share R0300 NAT CAT simplifications Chosen risk weight Sum of exposure C0320 C0330 Windstorm R0400 Hail R0410 Earthquake R0420 Flood R0430 Subsidence R0440 ’ (20) template S.27.01.01 is amended as follows: (a) the following table is inserted after the title of the template: ‘Simplifications used Simplifications used C0001 Simplifications used – fire risk R0001 Simplifications used – natural catastrophe risk R0002 ’ (b) the following row is inserted between rows R0440 and R0450: ‘ Republic of Slovenia R0441 ’ (c) the following row is inserted between rows R0460 and R0470: ‘ Republic of Hungary R0461 ’ (d) the following row is inserted between rows R0520 and R0530: ‘ Republic of Finland R0521 ’ (e) the following row is inserted between rows R1640 and R1650: ‘ Czech Republic R1641 ’ (f) the following row is inserted between rows R1700 and R1710: ‘ Republic of Slovenia R1701 ’ (g) the following table is inserted after row R2420: ‘Number of vessels Number C0781 Number of vessels below the threshold of EUR 250k R2421 ’ (h) columns C1210, C1220 and C1340 (‘Disability 10 years’) are deleted; (21) template S.27.01.04 is amended as follows: (a) the following table is inserted before row R0010: ‘Simplifications used Simplifications used C0001 Simplifications used – fire risk R0001 Simplifications used – natural catastrophe risk R0002 ’ (b) the following row is inserted between rows R0440 and R0450: ‘ Republic of Slovenia R0441 ’ (c) the following row is inserted between rows R0460 and R0470: ‘ Republic of Hungary R0461 ’ (d) the following row is inserted between rows R0520 and R0530: ‘ Republic of Finland R0521 ’ (e) the following row is inserted between rows R1640 and R1650: ‘ Czech Republic R01641 ’ (f) the following row is inserted between rows R1700 and R1710: ‘ Republic of Slovenia R01701 ’ (g) the following table inserted after row R2420: ‘Number of vessels Number C0781 Number of vessels below the threshold of EUR 250k R2421 ’ (h) columns C1210, C1220 and C1340 (‘Disability 10 years’) are deleted; (22) template SR.27.01.01 is amended as follows: (a) the following table is inserted before row R0010: ‘Simplifications used Simplifications used C0001 Simplifications used – fire risk R0001 Simplifications used – natural catastrophe risk R0002 ’ (b) the following row R0441 is inserted between rows R0440 and R0450: ‘ Republic of Slovenia R0441 ’ (c) the following row R0461 is inserted between rows R0460 and R0470: ‘ Republic of Hungary R0461 ’ (d) the following row R0521 is inserted between rows R0520 and R0530: ‘ Republic of Finland R0521 ’ (e) the following row is inserted between rows R1640 and R1650: ‘ Czech Republic R01641 ’ (f) the following row is inserted between rows R1700 and R1710: ‘ Republic of Slovenia R01701 ’ (g) the following table is inserted after row R2420: ‘Number of vessels Number C0781 Number of vessels below the threshold of EUR 250k R2421 ’ (h) columns C1210, C1220 and C1340 (‘Disability 10 years’) are deleted. --- Source: https://www.legislation.gov.uk/eur/2019/2103/annex/I (the official version) Page: https://openlegislation.uk/eu-regulation-2019-2103/annex-I Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.