Version status: Revoked | Document consolidation status: Assimilated law updated to reflect all known changes

Published date: 31 December 2015

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 (ITS on Supervisory Reporting) (Assimilated Law)

	Recitals
	Chapter I General Provisions and Supervisory Reporting Requirements (arts. 1-4)
	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 (arts. 5-21)
	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 [NOT USED]
	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 (arts. 22-36)
	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 [NOT USED]
	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 (art. 37)
	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 General comments:
	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 - [NOT USED]
	S.06.02 - List of assets
	S.06.03 - Collective investment undertakings - look-through approach
	S.07.01 - Structured products General comments:
	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 - [NOT USED]
	S.15.02 - [NOT USED]
	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 General comments:
	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 General comments:
	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 - [NOT USED]
	S.29.02 - [NOT USED]
	S.29.03 - [NOT USED]
	S.29.04 - [NOT USED]
	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 General comments:
	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 - [NOT USED]
	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 - [NOT USED]
	S.15.02 - [NOT USED]
	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 Asset categories
	Annex V Complementary Identification Code (CIC) Table
	Annex VI Definitions of the CIC Table
	Done at