The following implementing measures designed to amend non-essential elements of this Directive, inter alia, by supplementing it, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 55(2):
(a) extension of the legal forms provided for in Annex I,
(b) clarification of the items constituting the solvency margin listed in Article 36 to take account of the creation of new financial instruments,
(c) increase by up to 50 % of the premiums or claims amounts used for the calculation of the required solvency margin provided for in Article 37(3) and (4), in classes other than classes 11, 12 and 13 listed in point A of the Annex to Directive 73/239/EEC, for specific reinsurance activities or contract types, to take account of the specificities of those activities or contracts,
(d) alteration of the minimum guarantee fund provided for in Article 40(2) to take account of economic and financial developments,