When describing the risks assumed, as required by Article 14, the special purpose vehicle shall provide information in the annual report on:

(a) whether the risks assumed are mainly life or non-life type of risks;

(b) what types of trigger events apply to those risks;

(c) whether a trigger event occurred in the reporting period, triggering a claim against the special purpose vehicle's assets;

(d) whether any amounts arising from a claim were paid out in the reporting period, and if that is the case, how much has been paid out to date and whether the trigger event has negatively affected the special purpose vehicle's liquidity;

(e) whether the special purpose vehicle's risk profile has changed materially since the previous reporting period or from the original terms and conditions as communicated to its supervisory authority upon authorisation.