Commission Implementing Regulation (EU) 2023/895 of 4 April 2023 laying down impl... (32023R0895)
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Commission Implementing Regulation (EU) 2023/895 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the procedures, formats and templates for the disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition and repealing Implementing Regulation (EU) 2015/2452 (Text with EEA relevance)
- COMMISSION IMPLEMENTING REGULATION (EU) 2023/895
- of 4 April 2023
- laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the procedures, formats and templates for the disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition and repealing Implementing Regulation (EU) 2015/2452
- (Text with EEA relevance)
- Article 1
- Public disclosure formats
- Article 2
- Reporting currency
- Article 3
- Templates and instructions for the disclosure of the solvency and financial condition report of individual undertakings
- Article 4
- Templates and instructions for the disclosure of the solvency and financial condition report of groups
- Article 5
- References to other documents in the solvency and financial condition report
- Article 6
- Consistency of information
- Article 7
- Means of disclosure of the group and single solvency and financial condition report
- Article 8
- Involvement of the subsidiaries in the single solvency and financial condition report
- Article 9
- Repeal of Implementing Regulation (EU) 2015/2452
- Article 10
- Entry into force and date of application
- ANNEX I
- ANNEX II
- Instructions for the templates for the solvency and financial condition report of individual undertakings
- S.02.01 – Balance sheet
- General comments:
- S.04.05 – Premiums, claims and expenses by country
- General comments
- S.05.01 – Premiums, claims and expenses by line of business
- General comments:
- S.12.01 – Life and Health SLT Technical Provisions
- General comments:
- S.17.01 – Non–life Technical Provisions
- General comments:
- S.19.01 – Non–life insurance claims
- S.22.01 – Impact of long term guarantees measures and transitionals
- General comments:
- S.23.01 – Own Funds
- General comments:
- S.25.01 – Solvency Capital Requirement – for undertakings on Standard Formula
- General comments:
- S.25.05 – Solvency Capital Requirement – for undertakings using an internal model (partial or full)
- General comments:
- S.28.01 – Minimum Capital Requirement – Only life or only non–life insurance or reinsurance activity
- General comments:
- S.28.02 – Minimum Capital Requirement – Both life and non–life insurance activity
- General comments:
- ANNEX III
- Instructions for the templates for the solvency and financial condition report of groups
- S.02.01 – Balance sheet
- General comments:
- S.05.01 – Premiums, claims and expenses by line of business
- General comments:
- S.05.02 – Premiums, claims and expenses by country
- General comments:
- S.22.01 – Impact of long term guarantees measures and transitional
- General comments:
- S.23.01 – Own Funds
- General comments:
- S.25.01 – Solvency Capital Requirement – for groups on Standard Formula
- General comments:
- S.25.05 – Solvency Capital Requirement – for groups using an internal model (partial or full)
- General comments:
- S.32.01 – Undertakings in the scope of the group
- General comments:
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