{
  "url": "https://openlegislation.uk/eu-regulation-2019-2103/annex-II",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-2103/annex-II.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/II",
  "kind": "annex",
  "number": "II",
  "heading": null,
  "text": "Annex II to Implementing Regulation (EU) 2015/2450 is amended as follows:\n(1) in Section S.06.02 — List of assets, the table is amended as follows:\n(a) the following row is inserted between rows C0290 and C0300:\n‘\nC0292\nSCR calculation approach for CIU\nOne of the options in the following closed list shall be used:\n1- CIUs for which a full look-through was applied for the purposes of SCR calculation in accordance with Article 84(1) of Delegated Regulation (EC) No 2015/35;\n2- CIUs for which the “simplified” look-through was applied on the basis of the target underlying asset allocation or last reported asset allocation and for which the data groupings is used in accordance with Article 84(3) of Delegated Regulation (EC) No 2015/35;\n3- CIUs for which the “simplified” look-through was applied on the basis of the target underlying asset allocation or last reported asset allocation and for which no data groupings is used in accordance with Article 84(3) of Delegated Regulation (EC) No 2015/35;\n4- CIUs for which for the “equity risk type 2” was applied in accordance with Article 168(3) of Delegated Regulation (EC) No 2015/35;\n9- Not applicable\nThe look-through options of this item shall reflect the approach taken for the SCR calculation. For the purposes of reporting the information on look-through required in template S.06.03 the look-through information is required considering the thresholds defined in the general comments of that template.\nThis item is only applicable to CIC category 4.\n’\n(b) in the third column (‘Instructions’) of row C0310, the closed list is replaced by the following:\n1 – ‘Not a participation\n2 – Is a participation in which the look though approach in accordance with Article 84 of Delegated Regulation (EU) 2015/35 is applied\n3 – Is a participation in which the look though approach in accordance with Article 84 of Delegated Regulation (EU) 2015/35 is not applied’;\n(c) in the third column (‘Instructions’) of row C0330 the closed list of nominated ECAIs is replaced by the following:\n— ‘Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27)\n— Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86)\n— BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142)\n— Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66)\n— Scope Ratings GmbH (LEI code: 391200WU1EZUQFHDWE91)\n— ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85)\n— GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72)\n— ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295)\n— ARC Ratings, S.A. (LEI code: 213800OZNJQMV6UA7D79)\n— AM Best Europe\n— A.M. Best (EU) Rating Services B.V. (LEI code: 549300Z2RUKFKV7GON79)\n— AM Best Europe-Rating Services Ltd. (AMBERS) (LEI code: 549300VO8J8E5IQV1T26)\n— DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93)\n— Fitch\nFitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69)\nFitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340)\nFitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31)\nFitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704)\nFitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60)\nFitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52)\nFitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76)\n— Moody’s\nMoody’s Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81)\nMoody’s France S.A.S. (LEI code: 549300EB2XQYRSE54F02)\nMoody’s Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47)\nMoody’s Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68)\nMoody’s Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90)\nMoody’s Investors Service Ltd (LEI code: 549300SM89WABHDNJ349)\nMoody’s Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72)\nMoody’s Investors Service (Nordics) AB (LEI code: 549300W79ZVFWJCD2Z23)\n— Standard & Poor’s\n— S&P Global Ratings Europe Limited (LEI code:5493008B2TU3S6QE1E12)\n— CRIF Ratings S.r.l. (LEI code: 8156001AB6A1D740F237)\n— Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18)\n— European Rating Agency, a.s. (LEI code: 097900BFME0000038276)\n— Axesor Risk Management SL (LEI code: 959800EC2RH76JYS3844)\n— Cerved Rating Agency S.p.A. (LEI code: 8156004AB6C992A99368)\n— Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676)\n— The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10)\n— Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311)\n— Spread Research (LEI code: 969500HB6BVM2UJDOC52)\n— EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03)\n— HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480)\n— Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31)\n— modeFinance S.r.l. (LEI code: 815600B85A94A0122614)\n— INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983)\n— Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81)\n— Kroll Bond Rating Agency Europe Limited (LEI code: 5493001NGHOLC41ZSK05)\n— Nordic Credit Rating AS (LEI code: 549300MLUDYVRQOOXS22)\n— DBRS Rating GmbH (LEI code: 54930033N1HPUEY7I370)\n— Beyond Ratings SAS (LEI code: 9695006ORIPPZ3QSM810)\n— Other nominated ECAI\n— No ECAI has been nominated and a simplification is being used to calculate the SCR’;\n(ii) in the third column (‘Instructions’) of row R0330, the fourth paragraph is replaced by the following:\n‘This item shall be reported where External rating (C0320) is reported. In case ‘No ECAI has been nominated and a simplification is used to calculate the SCR’;’, the External rating (C0320) shall be left blank and in Credit quality step (C0340) one of the following options shall be used: 2a; 3a or 3b.\n(d) in the third column (‘Instructions’) of row C0340, the closed list of the options for credit quality step is replaced by the following:\n0 – ‘Credit quality step 0\n1 – Credit quality step 1\n2 – Credit quality step 2\n2a – Credit quality step 2 due to the application of Article 176a of Delegated Regulation (EC) No 2015/35 for unrated bonds and loans\n3 – Credit quality step 3\n3a – Credit quality step 3 due to the application of the simplified calculation under Article 105a of Delegated Regulation (EC) No 2015/35\n3b – Credit quality step 3 due to the application of Article 176a of Delegated Regulation (EC) No 2015/35 for unrated bonds and loans\n4 – Credit quality step 4\n5 – Credit quality step 5\n6 – Credit quality step 6\n9 – No rating available’;\n(2) in section S.08.01 — Open derivatives, the table is amended as follows:\n(a) in the third column (‘Instructions’) of row C0270, the first sentence is deleted;\n(b) in the third column (‘Instructions’) of row C0280, the first sentence is deleted;\n(c) in the third column (‘Instructions’) of row C0300, the closed list of nominated ECAIs is replaced by the following:\n— ‘Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27)\n— Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86)\n— BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142)\n— Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66)\n— Scope Ratings GmbH (LEI code: 391200WU1EZUQFHDWE91)\n— ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85)\n— GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72)\n— ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295)\n— ARC Ratings, S.A. (LEI code: 213800OZNJQMV6UA7D79)\n— AM Best Europe\n— A.M. Best (EU) Rating Services B.V. (LEI code: 549300Z2RUKFKV7GON79)\n— AM Best Europe-Rating Services Ltd. (AMBERS) (LEI code: 549300VO8J8E5IQV1T26)\n— DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93)\n— Fitch\n— Fitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69)\n— Fitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340)\n— Fitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31)\n— Fitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704)\n— Fitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60)\n— Fitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52)\n— Fitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76)\n— Moody’s\n— Moody’s Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81)\n— Moody’s France S.A.S. (LEI code: 549300EB2XQYRSE54F02)\n— Moody’s Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47)\n— Moody’s Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68)\n— Moody’s Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90)\n— Moody’s Investors Service Ltd (LEI code: 549300SM89WABHDNJ349)\n— Moody’s Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72)\n— Moody’s Investors Service (Nordics) AB (LEI code: 549300W79ZVFWJCD2Z23)\n— Standard & Poor’s\n— S&P Global Ratings Europe Limited (LEI code:5493008B2TU3S6QE1E12)\n— CRIF Ratings S.r.l. (LEI code: 8156001AB6A1D740F237)\n— Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18)\n— European Rating Agency, a.s. (LEI code: 097900BFME0000038276)\n— Axesor Risk Management SL (LEI code: 959800EC2RH76JYS3844)\n— Cerved Rating Agency S.p.A. (LEI code: 8156004AB6C992A99368)\n— Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676)\n— The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10)\n— Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311)\n— Spread Research (LEI code: 969500HB6BVM2UJDOC52)\n— EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03)\n— HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480)\n— Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31)\n— modeFinance S.r.l. (LEI code: 815600B85A94A0122614)\n— INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983)\n— Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81)\n— Kroll Bond Rating Agency Europe Limited (LEI code: 5493001NGHOLC41ZSK05)\n— Nordic Credit Rating AS (LEI code: 549300MLUDYVRQOOXS22)\n— DBRS Rating GmbH (LEI code: 54930033N1HPUEY7I370)\n— Beyond Ratings SAS (LEI code: 9695006ORIPPZ3QSM810)\n— Other nominated ECAI’;\n(3) in section S.08.02 —Derivatives Transactions, the table is amended as follows:\n(a) in the third column (‘Instructions’) of row C0250, the first sentence is deleted;\n(b) in the third column (‘Instructions’) of row C0260, the first sentence is deleted;\n(4) in section S.25.01 — Solvency Capital Requirement – for undertakings on standard formula, the following rows are added to the table:\n‘\nApproach to tax rate\nR0590/C0109\nApproach based on average tax rate\nOne of the options in the following closed list shall be used:\n1 – Yes\n2 – No\n3 – Not applicable as the adjustment for the loss-absorbing capacity of deferred taxes (LAC DT) is not used (in this case R0600 to R0690 are not applicable)\nSee EIOPA Guidelines on loss-absorbing capacity of technical provisions and deferred taxes (EIOPA-BoS-14/177)\nCalculation of the adjustment for loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020)\nR0600/C0110\nDTA Before the shock\nTotal amount of the deferred tax assets (DTA) in the balance-sheet using Solvency II valuation before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. The DTA amount of this cell shall be consistent with the value in the cell R0040/C0010 in S.02.01\nR0600/C0120\nDTA After the shock\nTotal amount of the deferred tax assets (DTA) if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. This cell shall be left blank where R0590/C0109 is filled with ‘1-Yes\nR0610/C0110\nDTA carry forward- Before the shock\nAmount of deferred tax assets (DTA) in the balance-sheet using Solvency II valuation due to carry forward of previous losses or tax deductions before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.\nR0610/C0120\nDTA carry forward — After the shock\nAmount of deferred tax assets (DTA) due to carry forward of previous losses or tax deductions if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. This cell shall be left blank where R0590/C0109 is filled with ‘1-Yes’.\nR0620/C0110\nDTA due to deductible temporary differences- Before the shock\nAmount of deferred tax assets (DTA) in the balance-sheet using Solvency II valuation due to differences between the Solvency II valuation of an asset or liability and its tax base before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35\nR0620/C0120\nDTA due to deductible temporary differences — After the shock\nAmount of deferred tax assets (DTA) due to differences between the Solvency II valuation of an asset or liability and its tax base if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. This cell shall be left blank if R0590/C0109 is filled with ‘1-Yes’.\nR0630/C0110\nDTL — Before the shock\nAmount of Deferred Tax Liabilities (DTL) in the balance-sheet using Solvency II valuation before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. The DTL amount of this cell shall be consistent with the value in the cell R0780/C0010 in S.02.01.\nR0630/C0120\nDTL — After the shock\nAmount of Deferred Tax Liabilities (DTL) if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.\nThis cell shall be left blank in case of an average tax rate approach and where R0590/C0109 is filled with ‘1-Yes’.\nR0640/C0130\nLAC DT\nAmount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35. The LAC amount of this cell shall be the same as the value in the cell R0150/C0100 in S.25.01.01.\nR0650/C0130\nLAC DT justified by reversion of deferred tax liabilities\nAmount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by reversion of deferred tax liabilities\nR0660/C0130\nLAC DT justified by reference to probable future taxable economic profit\nAmount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by reference to probable future taxable economic profit\nR0670/C0130\nLAC DT justified by carry back, current year\nAmount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of the losses allocated to the next year.\nR0680/C0130\nLAC DT justified by carry back, future years\nAmount of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of losses allocated to the years after next year.\nR0690/C0130\nMaximum LAC DT\nMaximal amount of loss-absorbing capacity of deferred taxes, that could be available, before the assessment whether the increase in net deferred tax assets can be used for the purposes of the adjustment, as provided for in Article 207(2) of Delegated Regulation (EU) 2015/35.’\n’.\n(5) In section S.25.02 — Solvency Capital Requirement – for undertakings using the standard formula and partial internal model, the following rows are added to the table:\nGuidelines EIOPA-BoS-14/177 of 2 February 2015 on the loss-absorbing capacity of technical provisions and deferred taxes (https://eiopa.europa.eu/publications/eiopa-guidelines/guidelines-on-the-loss-absorbing-capacity-of-technical-provisions-and-deferred-taxes).’;\n‘Approach to tax rate\nR0590/C0109\nApproach based on average tax rate\nOne of the options in the following closed list shall be used:\n1 – Yes\n2 – No\n3 – Not applicable as the adjustment for the loss-absorbing capacity of deferred taxes (LAC DT) is not used (in this case R0600 to R0690 are not applicable)\nSee EIOPA Guidelines on loss-absorbing capacity of technical provisions and deferred taxes (EIOPA-BoS-14/177)\nCalculation of adjustment for loss-absorbing capacity of deferred taxes (voluntary until 31 December 2019, compulsory from 1 January 2020)\nR0600/C0110\nDTA Before the shock\nTotal amount of the Deferred Tax Assets (DTA) in the balance-sheet using Solvency II valuation before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. The DTA amount of this cell shall be consistent with the value in the cell R0040/C0010 in S.02.01.\nR0600/C0120\nDTA After the shock\nTotal amount/estimate of the Deferred Tax Assets (DTA) if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. This cell shall be left blank where R0590/C0109 is filled with ‘1-Yes’.\nR0610/C0110\nDTA carry forward- Before the shock\nAmount of deferred tax assets (DTA) in the balance-sheet using Solvency II valuation due to carry forward of previous loses or tax deductions before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35\nR0610/C0120\nDTA carry forward — After the shock\nAmount/estimate of deferred tax assets (DTA) due to carry forward of previous loses or tax deductions if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. This cell shall be left blank where R0590/C0109 is filled with ‘1-Yes’.\nR0620/C0110\nDTA due to deductible temporary differences- Before the shock\nAmount of deferred tax assets (DTA) in the balance-sheet using Solvency II valuation due to differences between the Solvency II valuation of an asset or liability and its tax base before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35\nR0620/C0120\nDTA due to deductible temporary differences — After the shock\nAmount/estimate of deferred tax assets (DTA) due to differences between the Solvency II valuation of an asset or liability and its tax base if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. This cell shall be left blank where R0590/C0109 is filled with ‘1-Yes’.\nR0630/C0110\nDTL — Before the shock\nAmount of Deferred Tax Liabilities (DTL) in balance-sheet using Solvency II valuation before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. The DTL amount of this cell shall be consistent with the value in the cell R0780/C0010 in S.02.01.\nR0630/C0120\nDTL — After the shock\nAmount/estimate of Deferred Tax Liabilities (DTL) if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.\nThis cell shall be left blank in case of an average tax rate approach and where R0590/C0109 is filled with ‘1-Yes’.\nR0640/C0130\nAmount/estimate of LAC DT\nAmount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35. The LAC amount of this cell shall be the same as the value in the cell R0310/C0100 in S.25.02.01.\nR0650/C0130\nAmount/estimate of LAC DT justified by reversion of deferred tax liabilities\nAmount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by reversion of deferred tax liabilities.\nR0660/C0130\nAmount/estimate of LAC DT justified by reference to probable future taxable economic profit\nAmount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by reference to probable future taxable economic profit.\nR0670/C0130\nAmount/estimate of LAC DT justified by carry back, current year\nAmount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of the losses allocated to the next year..\nR0680/C0130\nAmount/estimate of LAC DT justified by carry back, future years\nAmount/estimate of loss-absorbing capacity of deferred taxes, calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years Amount of losses allocated to the years after next year.\nR0690/C0130\nAmount/estimate of Maximum LAC DT\nMaximal amount of loss-absorbing capacity of deferred taxes that could be available, before the assessment whether the increase in net deferred tax assets can be used for the purposes of the adjustment, as provided for in Article 207(2) of Delegated Regulation (EU) 2015/35\n(6) in section S.25.03 — Solvency Capital Requirement – for undertakings using full internal model, the following rows are added to the table:\n‘\nR0590/C0109\nApproach based on average tax rate\nOne of the options in the following closed list shall be used:\n1 – Yes\n2 – No\n3 – Not applicable as the adjustment for the loss-absorbing capacity of deferred tax (LAC DT) is not used (in this case R0600 to R0690 are not applicable).\nSee EIOPA Guidelines on loss-absorbing capacity of technical provisions and deferred taxes (EIOPA-BoS-14/177)\nCalculation of adjustment for loss-absorbing capacity of deferred taxes (voluntary information until 31 December 2019, compulsory as from 1 January 2020)\nR0600/C0110\nDTA Before the shock\nTotal amount of the deferred tax assets (DTA) in the balance-sheet using Solvency II valuation before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. The DTA amount of this cell shall be consistent with the value in the cell R0040/C0010 in S.02.01\nR0600/C0120\nDTA After the shock\nTotal amount of the Deferred Tax Assets (DTA) if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. This cell shall be left blank where R0590/C0109 is filled with ‘1-Yes\nR0610/C0110\nDTA carry forward- Before the shock\nAmount of deferred tax assets (DTA) in the balance-sheet using Solvency II valuation due to carry forward of previous loses or tax deductions before instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35\nR0610/C0120\nDTA carry forward — After the shock\nAmount/estimate of deferred tax assets (DTA) due to carry forward of previous loses or tax deductions if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. This cell shall be left blank where R0590/C0109 is filled with ‘1-Yes’.\nR0620/C0110\nDTA due to deductible temporary differences- Before the shock\nAmount of deferred tax assets (DTA) in the balance-sheet using Solvency II valuation due to differences between the Solvency II valuation of an asset or liability and its tax base before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35\nR0620/C0120\nDTA due to deductible temporary differences — After the shock\nAmount/estimate of deferred tax assets due to differences between the Solvency II valuation of an asset or liability and its tax base if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. This cell shall be left blank where R0590/C0109 is filled with ‘1-Yes’.\nR0630/C0110\nDTL — Before the shock\nAmount of Deferred Tax Liabilities (DTL) in the balance-sheet using Solvency II valuation before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35. The DTL amount of this cell shall be consistent with the value in the cell R0780/C0010 in S.02.01.\nR0630/C0120\nDTL — After the shock\nAmount/estimate of Deferred Tax Liabilities if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.\nThis cell shall be left blank in case of an average tax rate approach and where R0590/C0109 is filled with ‘1-Yes’.\nR0640/C0130\nAmount/estimate of LAC DT\nAmount/estimate of loss-absorbing capacity of deferred taxes, as defined in Article 207 of Delegated Regulation (EU) 2015/35. The LAC amount of this cell shall be the same as the value in the cell R0310/C0100 in S.25.02.01.03.\nR0650/C0130\nAmount/estimate of LAC DT justified by reversion of deferred tax liabilities\nAmount/estimate of loss-absorbing capacity of deferred taxes, as calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by reversion of deferred tax liabilities\nR0660/C0130\nAmount/estimate of LAC DT justified by reference to probable future taxable economic profit\nAmount/estimate of loss-absorbing capacity of deferred taxes, as calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by reference to probable future taxable economic profit.\nR0670/C0130\nAmount/estimate of LAC DT justified by carry back, current year\nAmount/estimate of loss-absorbing capacity of deferred taxes, as calculated in accordance with Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of the losses allocated to the next year.\nR0680/C0130\nAmount/estimate of LAC DT justified by carry back, future years\nAmount/estimate of loss-absorbing capacity of deferred taxes, as defined in Article 207 of Delegated Regulation (EU) 2015/35, justified by profits from past years. Amount of losses allocated to the years after next year.\nR0690/C0130\nAmount/estimate of Maximum LAC DT\nMaximal amount of loss-absorbing capacity of deferred taxes that could be available, before the assessment whether the increase in net deferred tax assets can be used for the purposes of the adjustment as provided for in Article 207(2) of Delegated Regulation (EU) 2015/35’\n’.\n(7) in section S.26.01 — Solvency Capital Requirement — Market risk, the table is amended as follows:\n(a) row R0010/C0010 is deleted;\n(b) the following row is inserted between rows Z0030 and R0020/C0010:\n‘\nR0012/C0010\nSimplifications spread risk – bonds and loans\nThe options in the following closed list shall be used:\n1 – Simplification for Article 104\n2 – Simplifications for Article 105a\n9 – Simplifications not used\nOptions 1 and 2 may be used simultaneously.\nIf R0012/C0010 = 1, only C0060 and C0080 shall be filled in for R0410\n’\n(c) the following row is inserted before row R0020/C0010:\n‘\nR0014/C0010\nSimplifications market risk concentration– simplifications used\nOne of the options in the following closed list shall be used:\n1 – Simplifications for Article 105a\n9 – Simplifications not used\n’\n(d) the code of row R0220–R0240/C0020 is replaced by ‘R0221–R0240/C0020’;\n(e) the code of row R0220-R0240/C0040 is replaced by ‘R0221-R0240/C0040’;\n(f) the code for row R0260–R0280/C0020 is replaced by ‘R0261–R0280/C0020’;\n(g) the code for row R0260–R0280/C0040 is replaced by ‘R0261–R0280/C0040’;\n(h) the rows between R0261-R0280/C0040 and R0292/C0020 are deleted;\n(i) the following rows are inserted between rows R0260-R0280/C0040 and R0292/C0020:\n‘\nR0291/C0020, R0293-R0295/C0020\nInitial absolute values before shock – Assets – Equity risk –qualifying infrastructure corporate equities\nThis is the initial absolute value of the assets sensitive to the equity risk for each kind of qualifying infrastructure corporate equities.\nRecoverables from reinsurance and SPVs shall not be included in this cell.\nR0291/C0030, R0293-R0295/C0030\nInitial absolute values before shock – Liabilities – Equity risk – qualifying infrastructure corporate equities\nThis is the initial absolute value of liabilities sensitive to the equity risk for each kind of qualifying infrastructure corporate equities.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0291/C0040, R0293-R0295/C0040\nAbsolute values after shock – Assets – Equity risk – qualifying infrastructure corporate equities\nThis is the absolute value of the assets sensitive to equity risk for each kind of qualifying infrastructure corporate equities, after the shock.\nRecoverables from reinsurance and SPVs shall not be included in this cell.\nR0291/C0050, R0293-R0295/C0050\nAbsolute values after shock – Liabilities (after the loss-absorbing capacity of technical provisions) – Equity risk – qualifying infrastructure corporate equities\nThis is the absolute value of liabilities sensitive to equity risk (for each kind of qualifying infrastructure corporate equities), after the shock and after the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0291/C0060, R0293-R0295/C0060\nAbsolute value after shock – Net solvency capital requirement – Equity risk –qualifying infrastructure corporate equities\nThis is the net capital charge for equity risk (for each kind of qualifying infrastructure corporate equities) after the application of the adjustment for the loss-absorbing capacity of technical provisions.\nR0291/C0070, R0293-R0295/C0070\nAbsolute values after shock – Liabilities (before the loss-absorbing capacity of technical provisions) – Equity risk – qualifying infrastructure corporate equities\nThis is the absolute value of the liabilities sensitive to equity risk (for each kind of qualifying infrastructure corporate equities), after the shock but before the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0291/C0080, R0293-R0295/C0080\nAbsolute value after shock – Gross solvency capital requirement – Equity risk – qualifying infrastructure corporate equities\nThis is the gross capital charge for equity risk for each kind of qualifying infrastructure corporate equities, i.e. before the application of the adjustment for the loss-absorbing capacity of technical provisions.\n’\n(j) the rows between rows R0291/C0080, R0293-R0295/C0080 and row R0300/C0020 are deleted;\n(k) the following rows are inserted between rows R0291/C0080, R0293-R0295/C0080 and row R0300/C0020;\n‘\nR0292/C0020, R0296-R0298/C0020\nInitial absolute values before shock – Assets – Equity risk –qualifying infrastructure equities other than corporate equities\nThis is the initial absolute value of the assets sensitive to the equity risk for each kind of qualifying infrastructure equities other than corporate equities.\nRecoverables from reinsurance and SPVs shall not be included in this cell.\nR0292/C0030, R0296-R0298/C0030\nInitial absolute values before shock – Liabilities – Equity risk – qualifying infrastructure equities other than corporate equities\nThis is the initial absolute value of liabilities sensitive to the equity risk for each kind of qualifying infrastructure equities other than corporate equities.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0292/C0040, R0296-R0298/C0040\nAbsolute values after shock – Assets – Equity risk – qualifying infrastructure equities other than corporate equities\nThis is the absolute value of the assets sensitive to equity risk for each kind of qualifying infrastructure equities other than corporate equities, after the shock.\nRecoverables from reinsurance and SPVs shall not be included in this cell.\nR0292/C0050, R0296-R0298/C0050\nAbsolute values after shock – Liabilities (after the loss-absorbing capacity of technical provisions) – Equity risk – qualifying infrastructure equities other than corporate equities\nThis is the absolute value of liabilities sensitive to equity risk (for each kind of qualifying infrastructure equities other than corporate equities), after the shock and after the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0292/C0060, R0296-R0298/C0060\nAbsolute value after shock – Net solvency capital requirement – Equity risk –qualifying infrastructure equities other than corporate equities\nThis is the net capital charge for equity risk (for each kind of qualifying infrastructure equities other than corporate equities) after the application of the adjustment for the loss-absorbing capacity of technical provisions.\nR0292/C0070, R0296-R0298/C0070\nAbsolute values after shock – Liabilities (before the loss-absorbing capacity of technical provisions) – Equity risk – qualifying infrastructure equities other than corporate equities\nThis is the absolute value of the liabilities sensitive to equity risk (for each kind of qualifying infrastructure equities other than corporate equities), after the shock but before the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0292/C0080, R0296-R0298/C0080\nAbsolute value after shock – Gross solvency capital requirement – Equity risk – qualifying infrastructure equities other than corporate equities\nThis is the gross capital charge for equity risk for each kind of qualifying infrastructure equities other than corporate equities, i.e. before the application of the adjustment for the loss-absorbing capacity of technical provisions.\n’\n(l) the rows between row R0450/C0080 and row R0480/C0020 are deleted;\n(m) the following rows are inserted between row R0450/C0080 and row R0480/C0020:\n‘\nR0461/C0020\nInitial absolute values before shock – Assets – spread risk – securitisation positions – senior STS securitisation\nThis is the absolute value of the assets sensitive to the spread risk on senior STS securitisation positions.\nRecoverables from reinsurance and SPVs shall not be included in this cell.\nR0461/C0030\nInitial absolute values before shock – Liabilities – spread risk – securitisation positions – senior STS securitisation\nThis is the absolute value of the liabilities sensitive to the spread risk on senior STS securitisation positions.\nThis value shall only be reported where the split between R0461 to R0483 could be derived from the method used for the calculation. Where the split is not possible only R0450 shall be filled in.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0461/C0040\nAbsolute values after shock – Assets – spread risk – securitisation positions – senior STS securitisation\nThis is the absolute value of the assets sensitive to the spread risk on senior STS securitisation positions, after the shock.\nRecoverables from reinsurance and SPVs shall not be included in this cell.\nR0461/C0050\nAbsolute values after shock – Liabilities (after the loss-absorbing capacity of technical provisions) – spread risk – securitisation positions – senior STS securitisation)\nThis is the absolute value of the liabilities sensitive to the spread risk on senior STS securitisation positions, after the shock and after the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation. Where the split is not possible, only R0450 shall be filled in.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0461/C0060\nAbsolute value after shock – Net solvency capital requirement – spread risk – securitisation positions – senior STS securitisation\nThis is the net capital charge for spread risk on senior STS securitisation positions, after the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation. Where the split is not possible, only R0450 shall be filled in.\nR0461/C0070\nAbsolute values after shock – Liabilities (before the loss-absorbing capacity of technical provisions)– spread risk – securitisation positions – senior STS securitisation\nThis is the absolute value of the liabilities sensitive to the spread risk on senior STS securitisation positions, after the shock but before the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation. Where the split is not possible, only R0450 shall be filled in.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0461/C0080\nAbsolute value after shock – Gross solvency capital requirement – spread risk – securitisation positions – senior STS securitisation\nThis is the gross capital charge for spread risk on senior STS securitisation positions, i.e. before the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation. Where the split is not possible only R0450 shall be filled in.\nR0462/C0020\nInitial absolute values before shock – Assets – spread risk – securitisation positions – non-senior STS securitisation\nThis is the absolute value of the assets sensitive to the spread risk on non-senior STS securitisation positions.\nRecoverables from reinsurance and SPVs shall not be included in this cell.\nR0462/C0030\nInitial absolute values before shock – Liabilities – spread risk – securitisation positions – non-senior STS securitisation\nThis is the absolute value of the liabilities sensitive to the spread risk on non-senior STS securitisation positions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation. Where the split is not possible, only R0450 shall be filled in.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0462/C0040\nAbsolute values after shock – Assets – spread risk – securitisation positions – non-senior STS securitisation\nThis is the absolute value of the assets sensitive to the spread risk on non-senior STS securitisation positions, after the shock.\nRecoverables from reinsurance and SPVs shall not be included in this cell.\nR0462/C0050\nAbsolute values after shock – Liabilities (after the loss-absorbing capacity of technical provisions) – spread risk – securitisation positions – non-senior STS securitisation)\nThis is the absolute value of the liabilities sensitive to the spread risk on non-senior STS securitisation positions, after the shock and after the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0462/C0060\nAbsolute value after shock – Net solvency capital requirement – spread risk – securitisation positions – non-senior STS securitisation\nThis is the net capital charge for spread risk on non-senior STS securitisation positions, after the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nR0462/C0070\nAbsolute values after shock – Liabilities (before the loss-absorbing capacity of technical provisions)– spread risk – securitisation positions – non-senior STS securitisation\nThis is the absolute value of the liabilities sensitive to the spread risk on non-senior STS securitisation positions, after the shock but before the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0462/C0080\nAbsolute value after shock – Gross solvency capital requirement – spread risk – securitisation positions – non-senior STS securitisation\nThis is the gross capital charge for spread risk on non-senior STS securitisation positions, i.e. before the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\n’\n(n) the following rows are inserted after row R0480/C0080:\n‘\nR0481/C0020\nInitial absolute values before shock – Assets – spread risk – securitisation positions – other securitisation\nThis is the absolute value of the assets sensitive to the spread risk on other securitisation positions.\nRecoverables from reinsurance and SPVs shall not be included in this cell.\nR0481/C0030\nInitial absolute values before shock – Liabilities – spread risk – securitisation positions – other securitisation\nThis is the absolute value of the liabilities sensitive to the spread risk on other securitisation positions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0481/C0040\nAbsolute values after shock – Assets – spread risk – securitisation positions – other securitisation\nThis is the absolute value of the assets sensitive to the spread risk on other securitisation positions, after the shock.\nRecoverables from reinsurance and SPVs shall not be included in this cell.\nR0481/C0050\nAbsolute values after shock – Liabilities (after the loss-absorbing capacity of technical provisions) – spread risk – securitisation positions – other securitisation)\nThis is the absolute value of the liabilities sensitive to the spread risk on other securitisation positions, after the shock and after the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0481/C0060\nAbsolute value after shock – Net solvency capital requirement – spread risk – securitisation positions – other securitisation\nThis is the net capital charge for spread risk on other securitisation positions, after the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nR0481/C0070\nAbsolute values after shock – Liabilities (before the loss-absorbing capacity of technical provisions)– spread risk – securitisation positions – other securitisation\nThis is the absolute value of the liabilities sensitive to the spread risk on other securitisation positions, after the shock but before the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0481/C0080\nAbsolute value after shock – Gross solvency capital requirement – spread risk – securitisation positions – other securitisation\nThis is the gross capital charge for spread risk on other securitisation positions, i.e. before the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nR0482/C0020\nInitial absolute values before shock – Assets – spread risk – securitisation positions – transitional type 1 securitisation\nThis is the absolute value of the assets sensitive to the spread risk on transitional type 1 securitisation positions.\nRecoverables from reinsurance and SPVs shall not be included in this cell.\nR0482/C0030\nInitial absolute values before shock – Liabilities – spread risk – securitisation positions – transitional type 1 securitisation\nThis is the absolute value of the liabilities sensitive to the spread risk on transitional type 1 securitisation positions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0482/C0040\nAbsolute values after shock – Assets – spread risk – securitisation positions – transitional type 1 securitisation\nThis is the absolute value of the assets sensitive to the spread risk on transitional type 1 securitisation positions, after the shock.\nRecoverables from reinsurance and SPVs shall not be included in this cell.\nR0482/C0050\nAbsolute values after shock – Liabilities (after the loss-absorbing capacity of technical provisions) – spread risk – securitisation positions – transitional type 1 securitisation)\nThis is the absolute value of the liabilities sensitive to the spread risk on transitional type 1 securitisation positions, after the shock and after the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0482/C0060\nAbsolute value after shock – Net solvency capital requirement – spread risk – securitisation positions – transitional type 1 securitisation\nThis is the net capital charge for spread risk on transitional type 1 securitisation positions, after the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nR0482/C0070\nAbsolute values after shock – Liabilities (before the loss-absorbing capacity of technical provisions)– spread risk – securitisation positions – transitional type 1 securitisation\nThis is the absolute value of the liabilities sensitive to the spread risk on transitional type 1 securitisation positions, after the shock but before the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0482/C0080\nAbsolute value after shock – Gross solvency capital requirement – spread risk – securitisation positions – transitional type 1 securitisation\nThis is the gross capital charge for spread risk on transitional type 1 securitisation positions, i.e. before the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nR0483/C0020\nInitial absolute values before shock – Assets – spread risk – securitisation positions – guaranteed STS securitisation\nThis is the absolute value of the assets sensitive to the spread risk on guaranteed STS securitisation positions.\nRecoverables from reinsurance and SPVs shall not be included in this cell.\nR0483/C0030\nInitial absolute values before shock – Liabilities – spread risk – securitisation positions – guaranteed STS securitisation\nThis is the absolute value of the liabilities sensitive to the spread risk on guaranteed STS securitisation positions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0483/C0040\nAbsolute values after shock – Assets – spread risk – securitisation positions – guaranteed STS securitisation\nThis is the absolute value of the assets sensitive to the spread risk on guaranteed STS securitisation positions, after the shock.\nRecoverables from reinsurance and SPVs shall not be included in this cell.\nR0483/C0050\nAbsolute values after shock – Liabilities (after the loss-absorbing capacity of technical provisions) – spread risk – securitisation positions – guaranteed STS securitisation\nThis is the absolute value of the liabilities sensitive to the spread risk on guaranteed STS securitisation positions, after the shock and after the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0483/C0060\nAbsolute value after shock – Net solvency capital requirement – spread risk – securitisation positions – guaranteed STS securitisation\nThis is the net capital charge for spread risk on guaranteed STS securitisation positions, after the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nR0483/C0070\nAbsolute values after shock – Liabilities (before the loss-absorbing capacity of technical provisions)– spread risk – securitisation positions – guaranteed STS securitisation\nThis is the absolute value of the liabilities sensitive to the spread risk on guaranteed STS securitisation positions, after the shock but before the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\nThe amount of TP shall be net of reinsurance and SPV recoverables.\nR0483/C0080\nAbsolute value after shock – Gross solvency capital requirement – spread risk – securitisation positions – guaranteed STS securitisation\nThis is the gross capital charge for spread risk on guaranteed STS securitisation positions, i.e. before the application of the adjustment for the loss-absorbing capacity of technical provisions.\nThis value shall only be reported where the split between R0461 to R0483 can be derived from the method used for the calculation of the SCR for spread risk. Where the split is not possible, only R0450 shall be filled in.\n’\n(8) in section S.26.02 – Solvency Capital Requirement – Counterparty default risk, the table is amended as follows:\n(a) in the third column (‘Instructions’) of row R0010/C0010, the text is replaced by the following:\n‘Identify whether an undertaking used simplifications for the calculation of counter party default risk. The options in the following closed list shall be used:\n3 – Simplification pooling arrangements, Article 109\n4 – Simplification grouping single name exposures, Article 110\n5 – Simplification of the LGD for reinsurance arrangements, Article 112a\n6 – Simplification for type 1 exposures, Article 112b\n7 – Simplification for the risk-mitigating effect of reinsurance arrangements, Article 111\n9 – Simplifications not used\nOptions 3 to 7 may be used simultaneously.\nIf R0010/C0010 = 4 or 6, for Type 1 exposures, only R0100/C0080 shall be filed in for R0100.’;\n(b) in the third column (‘Instructions’) of row R0010/C0080, the text is replaced by the following:\n‘This is the gross capital charge (before the loss–absorbency capacity of technical provisions) for counterparty default risk arising from all Type 1 exposures.\nIf R0010/C0010 = 4 or 6, this item represents the Gross solvency capital requirement using simplifications.’;\n(9) in section S.26.03 – Solvency Capital Requirement – Life underwriting risk, in the third column (‘Instructions’) of row R0040/C0010, the text is replaced by the following:\n‘Identify whether an undertaking used simplifications for the calculation of lapse risk. The following options shall be used:\n1 – Simplification for the purposes of Article 95\n2 – Simplification for the purposes of Article 95a\n9 – Simplifications not used\nOptions 1 and 2 may be used simultaneously.\nIf R0040/C0010 = 1, only C0060 and C0080 shall be filled in for R0400 to R0420.’;\n(10) in section S.26.04 – Solvency Capital Requirement – Health underwriting risk is amended as follows:\n(a) in the third column (‘Instructions’) of row R0050/C0010, the text is replaced by the following:\n‘Identify whether an undertaking used simplifications for the calculation of lapse risk. The following options shall be used:\n1 – Simplification for the purposes of Article 102\n2 – Simplification for the purposes of Article 102a\n9 – Simplifications not used\nOptions 1 and 2 may be used simultaneously.\nIf R0050/C0010 = 1, only C0060 and C0080 shall be filled in for R0400 to R0420.’;\n(b) the following row is inserted after row R0050/C0010:\n‘\nR0051/C0010\nSimplifications – NSLT lapse risk\nIdentify whether an undertaking used simplifications for the calculation of lapse risk. The following options shall be used:\n1 – Simplification for the purposes of Article 96a\n9 – Simplifications not used\n’\n(11) in section S.26.05 – Solvency Capital Requirement – Non-Life underwriting risk, the following row is inserted after row R0010/C0010 of the table:\n‘\nR0011/C0010\nSimplifications used – non-life lapse risk\nIdentify whether an undertaking used simplifications for the calculation of non-life underwriting risk. The following options shall be used:\n1 – Simplification for the purposes of Article 90a\n9 – Simplification not used\n’\n(12) in section S.26.07 – Solvency Capital Requirement – Simplifications, the table is amended as follows:\n(a) the following table is added:\n‘\nMarket risk — Market risk concentrations\nR0300/C0300\nDebt portfolio share\nThe share of the debt portfolio for which a simplified SCR calculation was performed.\nThis item shall only be reported in case of the reporting exemption of S.06.02.\n’\n(b) the following rows are inserted after row R0300/C0300:\n‘\nNAT CAT simplifications\nR0400/C0320\nWindstorm – risk weight chosen in the NAT CAT simplifications\nInclude risk weight used in windstorm simplifications\nR0400/C0330\nWindstorm – sum of exposures subject to the NAT CAT simplifications\nInclude sum of exposures subject to windstorm simplifications\nR0410/C0320\nHail – risk weight chosen in the NAT CAT simplifications\nInclude risk weight chosen in hail simplifications\nR0410/C0330\nHail – sum of exposures subject to the NAT CAT simplifications\nInclude sum of exposures subject to hail simplifications\nR0420/C0320\nEarthquake – risk weight chosen in the NAT CAT simplifications\nInclude risk weight chosen in earthquake simplifications\nR0420/C0330\nEarthquake – sum of exposures subject to the NAT CAT simplifications\nInclude sum of exposures subject to earthquake simplifications\nR0430/C0320\nFlood – risk weight chosen in the NAT CAT simplifications\nInclude risk weight chosen in flood simplifications\nR0430/C0330\nFlood – sum of exposures subject to the NAT CAT simplifications\nInclude sum of exposures subject to flood simplifications\nR0440/C0320\nSubsidence – risk weight chosen in the NAT CAT simplifications\nInclude risk weight chosen in subsidence simplifications\nR0440/C0330\nSubsidence – sum of exposures subject to the NAT CAT simplifications\nInclude sum of exposures subject to subsidence simplifications\n’\n(13) in section S.27.01 – Solvency Capital Requirement – Non-life and health catastrophe risk, the table is amended as follows:\n(a) the following rows are inserted after row Z0030:\n‘\nR0001/C001\nSimplifications used – fire risk\nIdentify whether an undertaking used simplifications for the calculation of fire risk. The following options shall be used:\n1 – Simplifications for the purposes of Article 90c\n9 – Simplifications not used\nIf R0001/C0001 = 1, only C0880 shall be filled in for R2600.\nR0002/C001\nSimplifications used – natural catastrophe risk\nIdentify whether an undertaking used simplifications for the calculation of natural catastrophe risk. The following options shall be used:\n1 – Simplification for the purposes of Article 90b windstorm\n2 – Simplification for the purposes of Article 90b earthquake\n3 – Simplification for the purposes of Article 90b flood\n4 – Simplification for the purposes of Article 90b hail\n5 – Simplification for the purposes of Article 90b subsidence\n9 – Simplifications not used\nOptions 1 to 5 may be used simultaneously.\n’\n(b) the following table is inserted before row C0760/R2400:\n‘\nNumber of vessels\nC0781/R2421\nNumber of vessels below the threshold of EUR 250k\nThis is the number of vessels below the threshold of EUR 250k\n’\n(c) in the first column of row C1170/R3300–R3600, C1190/R3300–R3600,C1210/R3300–R3600,C1230/R3300–R3600, C1250/R3300–R3600, ‘C1210/R3300–R3600’ is deleted;\n(d) in the first column of row C1180/R3300–/R3600, C1200/R3300–R3600, C1220/R3300–R3600, C1240/R3300–R3600, C1260/R3300–R3600, ‘C1220/R3300–R3600’ is deleted;\n(e) in the first column of row C1320/R3700–R4010, C1330/R3700–R4010, C1340/R3700–R4010, C1350/R3700–R4010, C1360/R3700–R4010, ‘C1340/R3700–R4010’ is deleted;\n(14) in section S.30.02 — Facultative covers for non–life and life business shares in the third column (‘Instructions’) of row C0340 of the table, the closed list of nominated ECAIs is replaced by the following:\n— ‘Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27)\n— Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86)\n— BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142)\n— Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66)\n— Scope Ratings GmbH (LEI code: 391200WU1EZUQFHDWE91)\n— ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85)\n— GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72)\n— ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295)\n— ARC Ratings, S.A. (LEI code: 213800OZNJQMV6UA7D79)\n— AM Best Europe\nA.M. Best (EU) Rating Services B.V. (LEI code: 549300Z2RUKFKV7GON79)\nAM Best Europe-Rating Services Ltd. (AMBERS) (LEI code: 549300VO8J8E5IQV1T26)\n— DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93)\n— Fitch\nFitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69)\nFitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340)\nFitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31)\nFitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704)\nFitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60)\nFitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52)\nFitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76)\n— Moody’s\nMoody’s Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81)\nMoody’s France S.A.S. (LEI code: 549300EB2XQYRSE54F02)\nMoody’s Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47)\nMoody’s Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68)\nMoody’s Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90)\nMoody’s Investors Service Ltd (LEI code: 549300SM89WABHDNJ349)\nMoody’s Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72)\nMoody’s Investors Service (Nordics) AB (LEI code: 549300W79ZVFWJCD2Z23)\n— Standard & Poor’s\nS&P Global Ratings Europe Limited (LEI code:5493008B2TU3S6QE1E12)\n— CRIF Ratings S.r.l. (LEI code: 8156001AB6A1D740F237)\n— Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18)\n— European Rating Agency, a.s. (LEI code: 097900BFME0000038276)\n— Axesor Risk Management SL (LEI code: 959800EC2RH76JYS3844)\n— Cerved Rating Agency S.p.A. (LEI code: 8156004AB6C992A99368)\n— Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676)\n— The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10)\n— Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311)\n— Spread Research (LEI code: 969500HB6BVM2UJDOC52)\n— EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03)\n— HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480)\n— Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31)\n— modeFinance S.r.l. (LEI code: 815600B85A94A0122614)\n— INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983)\n— Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81)\n— Kroll Bond Rating Agency Europe Limited (LEI code: 5493001NGHOLC41ZSK05)\n— Nordic Credit Rating AS (LEI code: 549300MLUDYVRQOOXS22)\n— DBRS Rating GmbH (LEI code: 54930033N1HPUEY7I370)\n— Beyond Ratings SAS (LEI code: 9695006ORIPPZ3QSM810)\n— Other nominated ECAI’;\n(15) in section S.30.04 — Outgoing Reinsurance Program shares data, in the third column (‘Instructions’) of row C0240 of the table, the closed list of nominated ECAIs is replaced by the following:\n— ‘Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27)\n— Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86)\n— BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142)\n— Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66)\n— Scope Ratings GmbH (LEI code: 391200WU1EZUQFHDWE91)\n— ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85)\n— GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72)\n— ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295)\n— ARC Ratings, S.A. (LEI code: 213800OZNJQMV6UA7D79)\n— AM Best Europe\nA.M. Best (EU) Rating Services B.V. (LEI code: 549300Z2RUKFKV7GON79)\nAM Best Europe-Rating Services Ltd. (AMBERS) (LEI code: 549300VO8J8E5IQV1T26)\n— DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93)\n— Fitch\nFitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69)\nFitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340)\nFitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31)\nFitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704)\nFitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60)\nFitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52)\nFitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76)\n— Moody’s\nMoody’s Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81)\nMoody’s France S.A.S. (LEI code: 549300EB2XQYRSE54F02)\nMoody’s Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47)\nMoody’s Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68)\nMoody’s Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90)\nMoody’s Investors Service Ltd (LEI code: 549300SM89WABHDNJ349)\nMoody’s Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72)\nMoody’s Investors Service (Nordics) AB (LEI code: 549300W79ZVFWJCD2Z23)\n— Standard & Poor’s\n— S&P Global Ratings Europe Limited (LEI code:5493008B2TU3S6QE1E12)\n— CRIF Ratings S.r.l. (LEI code: 8156001AB6A1D740F237)\n— Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18)\n— European Rating Agency, a.s. (LEI code: 097900BFME0000038276)\n— Axesor Risk Management SL (LEI code: 959800EC2RH76JYS3844)\n— Cerved Rating Agency S.p.A. (LEI code: 8156004AB6C992A99368)\n— Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676)\n— The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10)\n— Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311)\n— Spread Research (LEI code: 969500HB6BVM2UJDOC52)\n— EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03)\n— HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480)\n— Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31)\n— modeFinance S.r.l. (LEI code: 815600B85A94A0122614)\n— INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983)\n— Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81)\n— Kroll Bond Rating Agency Europe Limited (LEI code: 5493001NGHOLC41ZSK05)\n— Nordic Credit Rating AS (LEI code: 549300MLUDYVRQOOXS22)\n— DBRS Rating GmbH (LEI code: 54930033N1HPUEY7I370)\n— Beyond Ratings SAS (LEI code: 9695006ORIPPZ3QSM810)\n— Other nominated ECAI’;\n(16) in section S.31.01 — Share of reinsurers (including Finite Reinsurance and SPV’s), in the third column (‘Instructions’) of row C0220 of the table, the closed list of nominated ECAIs is replaced by the following:\n— ‘Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27)\n— Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86)\n— BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142)\n— Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66)\n— Scope Ratings GmbH (LEI code: 391200WU1EZUQFHDWE91)\n— ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85)\n— GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72)\n— ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295)\n— ARC Ratings, S.A. (LEI code: 213800OZNJQMV6UA7D79)\n— AM Best Europe\n— A.M. Best (EU) Rating Services B.V. (LEI code: 549300Z2RUKFKV7GON79)\n— AM Best Europe-Rating Services Ltd. (AMBERS) (LEI code: 549300VO8J8E5IQV1T26)\n— DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93)\n— Fitch\n— Fitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69)\n— Fitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340)\n— Fitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31)\n— Fitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704)\n— Fitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60)\n— Fitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52)\n— Fitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76)\n— Moody’s\n— Moody’s Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81)\n— Moody’s France S.A.S. (LEI code: 549300EB2XQYRSE54F02)\n— Moody’s Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47)\n— Moody’s Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68)\n— Moody’s Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90)\n— Moody’s Investors Service Ltd (LEI code: 549300SM89WABHDNJ349)\n— Moody’s Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72)\n— Moody’s Investors Service (Nordics) AB (LEI code: 549300W79ZVFWJCD2Z23)\n— Standard & Poor’s\n— S&P Global Ratings Europe Limited (LEI code:5493008B2TU3S6QE1E12)\n— CRIF Ratings S.r.l. (LEI code: 8156001AB6A1D740F237)\n— Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18)\n— European Rating Agency, a.s. (LEI code: 097900BFME0000038276)\n— Axesor Risk Management SL (LEI code: 959800EC2RH76JYS3844)\n— Cerved Rating Agency S.p.A. (LEI code: 8156004AB6C992A99368)\n— Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676)\n— The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10)\n— Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311)\n— Spread Research (LEI code: 969500HB6BVM2UJDOC52)\n— EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03)\n— HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480)\n— Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31)\n— modeFinance S.r.l. (LEI code: 815600B85A94A0122614)\n— INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983)\n— Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81)\n— Kroll Bond Rating Agency Europe Limited (LEI code: 5493001NGHOLC41ZSK05)\n— Nordic Credit Rating AS (LEI code: 549300MLUDYVRQOOXS22)\n— DBRS Rating GmbH (LEI code: 54930033N1HPUEY7I370)\n— Beyond Ratings SAS (LEI code: 9695006ORIPPZ3QSM810)\n— Other nominated ECAI’;\n(17) in section S.31.02 — Special Purpose Vehicles, in the third column (‘Instructions’) of row C0280 of the table, the closed list of nominated ECAIs is replaced by the following:\n— ‘Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27)\n— Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86)\n— BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142)\n— Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66)\n— Scope Ratings GmbH (LEI code: 391200WU1EZUQFHDWE91)\n— ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85)\n— GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72)\n— ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295)\n— ARC Ratings, S.A. (LEI code: 213800OZNJQMV6UA7D79)\n— AM Best Europe\nA.M. Best (EU) Rating Services B.V. (LEI code: 549300Z2RUKFKV7GON79)\nAM Best Europe-Rating Services Ltd. (AMBERS) (LEI code: 549300VO8J8E5IQV1T26)\n— DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93)\n— Fitch\nFitch France S.A.S. (LEI code: 2138009Y4TCZT6QOJO69)\nFitch Deutschland GmbH (LEI code: 213800JEMOT1H45VN340)\nFitch Italia S.p.A. (LEI code: 213800POJ9QSCHL3KR31)\nFitch Polska S.A. (LEI code: 213800RYJTJPW2WD5704)\nFitch Ratings España S.A.U. (LEI code: 213800RENFIIODKETE60)\nFitch Ratings Limited (LEI code: 2138009F8YAHVC8W3Q52)\nFitch Ratings CIS Limited (LEI code: 213800B7528Q4DIF2G76)\n— Moody’s\nMoody’s Investors Service Cyprus Ltd (LEI code: 549300V4LCOYCMNUVR81)\nMoody’s France S.A.S. (LEI code: 549300EB2XQYRSE54F02)\nMoody’s Deutschland GmbH (LEI code: 549300M5JMGHVTWYZH47)\nMoody’s Italia S.r.l. (LEI code: 549300GMXJ4QK70UOU68)\nMoody’s Investors Service España S.A. (LEI code: 5493005X59ILY4BGJK90)\nMoody’s Investors Service Ltd (LEI code: 549300SM89WABHDNJ349)\nMoody’s Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72)\nMoody’s Investors Service (Nordics) AB (LEI code: 549300W79ZVFWJCD2Z23)\n— Standard & Poor’s\n— S&P Global Ratings Europe Limited (LEI code:5493008B2TU3S6QE1E12)\n— CRIF Ratings S.r.l. (LEI code: 8156001AB6A1D740F237)\n— Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18)\n— European Rating Agency, a.s. (LEI code: 097900BFME0000038276)\n— Axesor Risk Management SL (LEI code: 959800EC2RH76JYS3844)\n— Cerved Rating Agency S.p.A. (LEI code: 8156004AB6C992A99368)\n— Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676)\n— The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10)\n— Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311)\n— Spread Research (LEI code: 969500HB6BVM2UJDOC52)\n— EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03)\n— HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480)\n— Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31)\n— modeFinance S.r.l. (LEI code: 815600B85A94A0122614)\n— INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983)\n— Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81)\n— Kroll Bond Rating Agency Europe Limited (LEI code: 5493001NGHOLC41ZSK05)\n— Nordic Credit Rating AS (LEI code: 549300MLUDYVRQOOXS22)\n— DBRS Rating GmbH (LEI code: 54930033N1HPUEY7I370)\n— Beyond Ratings SAS (LEI code: 9695006ORIPPZ3QSM810)\n— Other nominated ECAI’.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Guidelines EIOPA-BoS-14/177 of 2 February 2015 on the loss-absorbing capacity of technical provisions and deferred taxes (https://eiopa.europa.eu/publications/eiopa-guidelines/guidelines-on-the-loss-absorbing-capacity-of-technical-provisions-and-deferred-taxes).’;"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/2103/annex/II",
    "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."
}