INHALT

Commission Implementing Regulation (EU) 2015/2450 of 2 December 2015 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council (Text with EEA relevance)

COMMISSION IMPLEMENTING REGULATION (EU) 2015/2450
of 2 December 2015
laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC of the European Parliament and of the Council
(Text with EEA relevance)
CHAPTER I
GENERAL PROVISIONS AND SUPERVISORY REPORTING REQUIREMENTS
Article 1
Subject matter
Article 2
Supervisory reporting formats
Article 3
Currency
Article 4
Re-submission of data
CHAPTER II
QUANTITATIVE REPORTING TEMPLATES FOR INDIVIDUAL UNDERTAKINGS
Article 5
Quantitative templates for the opening information for individual undertakings
Article 6
Quarterly quantitative templates for individual undertakings
Article 7
Simplifications allowed on quarterly reporting for individual undertakings
Article 8
Annual quantitative templates for individual undertakings — Basic information and content of submission
Article 9
Annual quantitative templates for individual undertakings — Balance sheet and other general information
Article 10
Annual quantitative templates for individual undertakings — Investments information
Article 11
Annual quantitative templates for individual undertakings — Technical provisions information
Article 12
Annual quantitative templates for individual undertakings — Long-term guarantees information
Article 13
Annual quantitative templates for individual undertakings — Own funds and participations information
Article 14
Annual quantitative templates for individual undertakings — Solvency Capital Requirement information
Article 15
Annual quantitative templates for individual undertakings — Minimum capital requirement information
Article 16
Annual quantitative templates for individual undertakings — Variation analysis information
Article 17
Annual quantitative templates for individual undertakings — Reinsurance and special purpose vehicles information
Article 18
Annual quantitative templates for individual undertakings — ring-fenced funds, material matching adjustment portfolios and remaining part information
Article 19
Annual quantitative templates for individual undertakings — internal model users
Article 20
Annual quantitative templates for individual undertakings — intra-group-transactions information
Article 21
Quantitative templates for individual undertakings — intra-group transactions information
CHAPTER III
QUANTITATIVE REPORTING TEMPLATES FOR GROUPS
Article 22
Quantitative templates for the opening information for groups
Article 23
Quarterly quantitative templates for groups
Article 24
Simplifications allowed on quarterly reporting for groups
Article 25
Annual quantitative templates for groups — Basic information and content of submission
Article 26
Annual quantitative templates for groups — Balance sheet and other general information
Article 27
Annual quantitative templates for groups — Investments information
Article 28
Annual quantitative templates for groups — Variable annuities information
Article 29
Annual quantitative templates for groups — Long term guarantees information
Article 30
Annual quantitative templates for groups — Own funds information
Article 31
Annual quantitative templates for groups — Solvency Capital Requirement information
Article 32
Annual quantitative templates for groups — Reinsurers and special purpose vehicles information
Article 33
Annual quantitative templates for groups — Group specific information
Article 34
Annual quantitative templates for groups — ring-fenced funds, material matching adjustment portfolios and remaining part information
Article 35
Annual quantitative templates for groups — internal model users
Article 36
Quantitative templates for groups — intra-group transactions and risk concentrations
CHAPTER IV
FINAL PROVISION
Article 37
Entry into force
ANNEX I
ANNEX II
Instructions regarding reporting templates for individual undertakings
S.01.01 — Content of the submission
S.01.02 — Basic information
S.01.03 — Basic Information — RFF and matching adjustment portfolios
S.02.01 — Balance sheet
S.02.02 — Assets and liabilities by currency
S.03.01 — Off–balance sheet items — General
S.03.02 — Off Balance–sheet items — list of unlimited guarantees received
S.03.03 — Off Balance–sheet items — List of unlimited guarantees provided by the undertaking
S.04.01 — Activity by country
S.04.02 — Information on class 10 in Part A of Annex I of Solvency II Directive, excluding carrier's liability
S.05.01 — Premiums, claims and expenses by line of business
S.05.02 — Premiums, claims and expenses by country
S.06.01 — Summary of assets
S.06.02 — List of assets
S.06.03 — Collective investment undertakings — look–through approach
S.07.01 — Structured products
S.08.01 — Open derivatives
S.08.02 — Derivatives Transactions
S.09.01 — Information on gains/income and losses in the period
S.10.01 — Securities lending and repos
S.11.01 — Assets held as collateral
S.12.01 — Life and Health SLT Technical Provisions
S.12.02 — Life and Health SLT Technical Provisions — by Country
S.13.01 — Projection of future gross cash flows (Best Estimate –life)
S.14.01 — Life obligations analysis
S.15.01 — Description of the guarantees of variable annuities
S.15.02 — Hedging of guarantees of variable annuities
S.16.01. — Information on annuities stemming from Non–Life Insurance obligations
S.17.01 — Non–life Technical Provisions
S.17.02 — Non-Life Technical Provisions — By country
S.18.01 — Projection of future cash flows (Best Estimate — Non Life)
S.19.01 — Non–life insurance claims
S.20.01 — Development of the distribution of the claims incurred
S.21.01 — Loss distribution risk profile
S.21.02 — Underwriting risks non–life
S.21.03 — Non–life distribution of underwriting underwriting risks — by sum insured
S.22.01 — Impact of long term guarantees measures and transitionals
S.22.02 — Projection of future cash flows (Best Estimate — Matching portfolios)
S.22.03 –Information on the matching adjustment calculation
S.22.04 — Information on the transitional on interest rates calculation
S.22.05 — Overall calculation of the transitional on technical provisions
S.22.06 — Best estimate subject to volatility adjustment by country and currency
S.23.01 — Own Funds
S.23.02 — Detailed information by tiers on own funds
S.23.03 — Annual movements on own funds
S.23.04 — List of items on own funds
S.24.01 — Participations held
S.25.01 — Solvency Capital Requirement — for undertakings on Standard Formula
S.25.02 — Solvency Capital Requirement — for undertakings using the standard formula and partial internal model
S.25.03 — Solvency Capital Requirement — for undertakings using full internal model
S.26.01 — Solvency Capital Requirement — Market risk
S.26.02 — Solvency Capital Requirement — Counterparty default risk
S.26.03 — Solvency Capital Requirements — Life underwriting risk
S.26.04 — Solvency Capital Requirement — Health underwriting risk
S.26.05 — Solvency Capital Requirement — Non–Life underwriting risk
S.26.06 — Solvency Capital Requirements — Operational risk
S.26.07 — Solvency Capital Requirement — Simplifications
S.27.01 — Solvency Capital Requirement — Non–life and health catastrophe risk
S.28.01 — Minimum Capital Requirement — Only life or only non–life insurance or reinsurance activity
S.28.02 — Minimum Capital Requirement — Both life and non–life insurance activity
S.29.01 — Excess of Assets over Liabilities
S.29.02 — Excess of Assets over Liabilities — explained by investments and financial liabilities
S.29.03 — Excess of Assets over Liabilities — explained by technical provisions
S.29.04 — Detailed analysis per period — Technical flows versus Technical provisions
S.30.01 — Facultative covers for non–life and life business basic data
S.30.02 — Facultative covers for non–life and life business shares data
S.30.03 — Outgoing Reinsurance Program basic data
S.30.04 — Outgoing Reinsurance Program shares data
S.31.01 — Share of reinsurers (including Finite Reinsurance and SPV's)
S.31.02 — Special Purpose Vehicles
S.36.01 — IGT — Equity–type transactions, debt and asset transfer
S.36.02 — IGT — Derivatives
S.36.03 — IGT — Internal reinsurance
S.36.04 — IGT — Cost Sharing, contingent liabilities, off balance sheet and other items
ANNEX III
Instructions regarding reporting templates for groups
S.01.01 — Content of the submission
S.01.02 — Basic information
S.01.03 — Basic information — RFF and matching adjustment portfolios
S.02.01 — Balance sheet
S.02.02 — Assets and liabilities by currency
S.03.01 — Off–balance sheet items — General
S.03.02 — Off–balance–sheet items — list of unlimited guarantees received by the group
S.03.03 — Off–balance–sheet items — List of unlimited guarantees provided by the group
S.05.01 — Premiums, claims and expenses by line of business
S.05.02 — Premiums, claims and expenses by country
S.06.01 — Summary of assets
S.06.02 — List of assets
S.06.03 — Collective investment undertakings — look–through approach
S.07.01 — Structured products
S.08.01 — Open derivatives
S.08.02 — Derivatives Transactions
S.09.01 — Information on gains / income and losses in the period
S.10.01 — Securities lending and repos
S.11.01 — Assets held as collateral
S.15.01 — Description of the guarantees of variable annuities
S.15.02 — Hedging of guarantees of variable annuities
S.22.01 — Impact of long term guarantees measures and transitionals
S.23.01 — Own Funds
S.23.02 — Detailed information by tiers on own funds
S.23.03 — Annual movements on own funds
S.23.04 — List of items on own funds
S.25.01 — Solvency Capital Requirement — for groups on Standard Formula
S.25.02 — Solvency Capital Requirement — for groups using the standard formula and partial internal model
S.25.03 — Solvency Capital Requirement — for groups using full internal model
S.26.01 — Solvency Capital Requirement — Market risk
S.26.02 — Solvency Capital Requirement — Counterparty default risk
S.26.03 — Solvency Capital Requirements — Life underwriting risk
S.26.04 — Solvency Capital Requirement — Health underwriting risk
S.26.05 — Solvency Capital Requirement — Non–Life underwriting risk
S.26.06 — Solvency Capital Requirements — Operational risk
S.26.07 — Solvency Capital Requirement — Simplifications
S.27.01 — Solvency Capital Requirement — Non–life and health catastrophe risk
S.31.01 — Share of reinsurers (including Finite Reinsurance and SPV's)
S.31.02 — Special Purpose Vehicles
S.32.01 — Undertakings in the scope of the group
S.33.01 — Insurance and reinsurance individual requirements
S.34.01 — Other regulated and non–regulated financial undertakings including insurance holding companies and mixed financial holding companies individual requirements
S.35.01 — Contribution to group Technical Provisions
S.36.01 — IGT — Equity–type transactions, debt and asset transfer
S.36.02 — IGT — Derivatives
S.36.03 — IGT — Internal reinsurance
S.36.04 — IGT — Cost Sharing, contingent liabilities, off BS and other items
S.37.01 — Risk concentration
ANNEX IV
ANNEX V
ANNEX VI