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Commission Implementing Regulation (EU) 2015/2450Show full title

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)

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EUR 2015 No. 2450 may be subject to amendment by EU Exit Instruments made by the Prudential Regulation Authority under powers set out in The Financial Regulators' Powers (Technical Standards etc.) (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1115), regs. 2, 3, Sch. Pt. 2. These amendments are not currently available on legislation.gov.uk. Details of relevant amending instruments can be found on their website/s.

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  1. Introductory Text

  2. CHAPTER I GENERAL PROVISIONS AND SUPERVISORY REPORTING REQUIREMENTS

    1. Article 1.Subject matter

    2. Article 2.Supervisory reporting formats

    3. Article 3.Currency

    4. Article 4.Re-submission of data

  3. CHAPTER II QUANTITATIVE REPORTING TEMPLATES FOR INDIVIDUAL UNDERTAKINGS

    1. Article 5.Quantitative templates for the opening information for individual undertakings

    2. Article 6.Quarterly quantitative templates for individual undertakings

    3. Article 7.Simplifications allowed on quarterly reporting for individual undertakings

    4. Article 8.Annual quantitative templates for individual undertakings — Basic information and content of submission

    5. Article 9.Annual quantitative templates for individual undertakings — Balance sheet and other general information

    6. Article 10.Annual quantitative templates for individual undertakings — Investments information

    7. Article 11.Annual quantitative templates for individual undertakings — Technical provisions information

    8. Article 12.Annual quantitative templates for individual undertakings — Long-term guarantees information

    9. Article 13.Annual quantitative templates for individual undertakings — Own funds and participations information

    10. Article 14.Annual quantitative templates for individual undertakings — Solvency Capital Requirement information

    11. Article 15.Annual quantitative templates for individual undertakings — Minimum capital requirement information

    12. Article 16.Annual quantitative templates for individual undertakings — Variation analysis information

    13. Article 17.Annual quantitative templates for individual undertakings — Reinsurance and special purpose vehicles information

    14. Article 18.Annual quantitative templates for individual undertakings — ring-fenced funds, material matching adjustment portfolios and remaining part information

    15. Article 19.Annual quantitative templates for individual undertakings — internal model users

    16. Article 20.Annual quantitative templates for individual undertakings — intra-group-transactions information

    17. Article 21.Quantitative templates for individual undertakings — intra-group transactions information

  4. CHAPTER III QUANTITATIVE REPORTING TEMPLATES FOR GROUPS

    1. Article 22.Quantitative templates for the opening information for groups

    2. Article 23.Quarterly quantitative templates for groups

    3. Article 24.Simplifications allowed on quarterly reporting for groups

    4. Article 25.Annual quantitative templates for groups — Basic information and content of submission

    5. Article 26.Annual quantitative templates for groups — Balance sheet and other general information

    6. Article 27.Annual quantitative templates for groups — Investments information

    7. Article 28.Annual quantitative templates for groups — Variable annuities information

    8. Article 29.Annual quantitative templates for groups — Long term guarantees information

    9. Article 30.Annual quantitative templates for groups — Own funds information

    10. Article 31.Annual quantitative templates for groups — Solvency Capital Requirement information

    11. Article 32.Annual quantitative templates for groups — Reinsurers and special purpose vehicles information

    12. Article 33.Annual quantitative templates for groups — Group specific information

    13. Article 34.Annual quantitative templates for groups — ring-fenced funds, material matching adjustment portfolios and remaining part information

    14. Article 35.Annual quantitative templates for groups — internal model users

    15. Article 36.Quantitative templates for groups — intra-group transactions and risk concentrations

  5. CHAPTER IV FINAL PROVISION

    1. Article 37.Entry into force

  6. Signature

    1. ANNEX I

    2. ANNEX II

      Instructions regarding reporting templates for individual undertakings

      1. This Annex contains additional instructions in relation to the templates...

      2. Templates which shall be filled in in accordance with the...

      3. S.01.01 — Content of the submission

      4. S.01.02 — Basic information

      5. S.01.03 — Basic Information — RFF and matching adjustment portfolios...

      6. S.02.01 — Balance sheet

      7. S.02.02 — Assets and liabilities by currency

      8. S.03.01 — Off–balance sheet items — General

      9. S.03.02 — Off Balance–sheet items — list of unlimited guarantees...

      10. S.03.03 — Off Balance–sheet items — List of unlimited guarantees...

      11. S.04.01 — Activity by country

      12. S.04.02 — Information on class 10 in Part A of...

      13. S.05.01 — Premiums, claims and expenses by line of business...

      14. S.05.02 — Premiums, claims and expenses by country

      15. S.06.01 — Summary of assets

      16. S.06.02 — List of assets

      17. S.06.03 — Collective investment undertakings — look–through approach

      18. S.07.01 — Structured products

      19. S.08.01 — Open derivatives

      20. S.08.02 — Derivatives Transactions

      21. S.09.01 — Information on gains/income and losses in the period...

      22. S.10.01 — Securities lending and repos

      23. S.11.01 — Assets held as collateral

      24. S.12.01 — Life and Health SLT Technical Provisions

      25. S.12.02 — Life and Health SLT Technical Provisions — by...

      26. S.13.01 — Projection of future gross cash flows (Best Estimate...

      27. S.14.01 — Life obligations analysis

      28. S.15.01 — Description of the guarantees of variable annuities

      29. S.15.02 — Hedging of guarantees of variable annuities

      30. S.16.01. — Information on annuities stemming from Non–Life Insurance obligations...

      31. S.17.01 — Non–life Technical Provisions

      32. S.17.02 — Non-Life Technical Provisions — By country

      33. S.18.01 — Projection of future cash flows (Best Estimate —...

      34. S.19.01 — Non–life insurance claims

      35. S.20.01 — Development of the distribution of the claims incurred...

      36. S.21.01 — Loss distribution risk profile

      37. S.21.02 — Underwriting risks non–life

      38. S.21.03 — Non–life distribution of underwriting underwriting risks — by...

      39. S.22.01 — Impact of long term guarantees measures and transitionals...

      40. S.22.02 — Projection of future cash flows (Best Estimate —...

      41. S.22.03 –Information on the matching adjustment calculation

      42. S.22.04 — Information on the transitional on interest rates calculation...

      43. S.22.05 — Overall calculation of the transitional on technical provisions...

      44. S.22.06 — Best estimate subject to volatility adjustment by country...

      45. S.23.01 — Own Funds

      46. S.23.02 — Detailed information by tiers on own funds

      47. S.23.03 — Annual movements on own funds

      48. S.23.04 — List of items on own funds

      49. S.24.01 — Participations held

      50. S.25.01 — Solvency Capital Requirement — for undertakings on Standard...

      51. S.25.02 — Solvency Capital Requirement — for undertakings using the...

      52. S.25.03 — Solvency Capital Requirement — for undertakings using full...

      53. S.26.01 — Solvency Capital Requirement — Market risk

      54. S.26.02 — Solvency Capital Requirement — Counterparty default risk

      55. S.26.03 — Solvency Capital Requirements — Life underwriting risk

      56. S.26.04 — Solvency Capital Requirement — Health underwriting risk

      57. S.26.05 — Solvency Capital Requirement — Non–Life underwriting risk

      58. S.26.06 — Solvency Capital Requirements — Operational risk

      59. S.26.07 — Solvency Capital Requirement — Simplifications

      60. S.27.01 — Solvency Capital Requirement — Non–life and health catastrophe...

      61. S.28.01 — Minimum Capital Requirement — Only life or only...

      62. S.28.02 — Minimum Capital Requirement — Both life and non–life...

      63. S.29.01 — Excess of Assets over Liabilities

      64. S.29.02 — Excess of Assets over Liabilities — explained by...

      65. S.29.03 — Excess of Assets over Liabilities — explained by...

      66. S.29.04 — Detailed analysis per period — Technical flows versus...

      67. S.30.01 — Facultative covers for non–life and life business basic...

      68. S.30.02 — Facultative covers for non–life and life business shares...

      69. S.30.03 — Outgoing Reinsurance Program basic data

      70. S.30.04 — Outgoing Reinsurance Program shares data

      71. S.31.01 — Share of reinsurers (including Finite Reinsurance and SPV's)...

      72. S.31.02 — Special Purpose Vehicles

      73. S.36.01 — IGT — Equity–type transactions, debt and asset transfer...

      74. S.36.02 — IGT — Derivatives

      75. S.36.03 — IGT — Internal reinsurance

      76. S.36.04 — IGT — Cost Sharing, contingent liabilities, off balance...

    3. ANNEX III

      Instructions regarding reporting templates for groups

      1. This Annex contains additional instructions in relation to the templates...

      2. Templates which shall be filled in in accordance with the...

      3. S.01.01 — Content of the submission

      4. S.01.02 — Basic information

      5. S.01.03 — Basic information — RFF and matching adjustment portfolios...

      6. S.02.01 — Balance sheet

      7. S.02.02 — Assets and liabilities by currency

      8. S.03.01 — Off–balance sheet items — General

      9. S.03.02 — Off–balance–sheet items — list of unlimited guarantees received...

      10. S.03.03 — Off–balance–sheet items — List of unlimited guarantees provided...

      11. S.05.01 — Premiums, claims and expenses by line of business...

      12. S.05.02 — Premiums, claims and expenses by country

      13. S.06.01 — Summary of assets

      14. S.06.02 — List of assets

      15. S.06.03 — Collective investment undertakings — look–through approach

      16. S.07.01 — Structured products

      17. S.08.01 — Open derivatives

      18. S.08.02 — Derivatives Transactions

      19. S.09.01 — Information on gains / income and losses in...

      20. S.10.01 — Securities lending and repos

      21. S.11.01 — Assets held as collateral

      22. S.15.01 — Description of the guarantees of variable annuities

      23. S.15.02 — Hedging of guarantees of variable annuities

      24. S.22.01 — Impact of long term guarantees measures and transitionals...

      25. S.23.01 — Own Funds

      26. S.23.02 — Detailed information by tiers on own funds

      27. S.23.03 — Annual movements on own funds

      28. S.23.04 — List of items on own funds

      29. S.25.01 — Solvency Capital Requirement — for groups on Standard...

      30. S.25.02 — Solvency Capital Requirement — for groups using the...

      31. S.25.03 — Solvency Capital Requirement — for groups using full...

      32. S.26.01 — Solvency Capital Requirement — Market risk

      33. S.26.02 — Solvency Capital Requirement — Counterparty default risk

      34. S.26.03 — Solvency Capital Requirements — Life underwriting risk

      35. S.26.04 — Solvency Capital Requirement — Health underwriting risk

      36. S.26.05 — Solvency Capital Requirement — Non–Life underwriting risk

      37. S.26.06 — Solvency Capital Requirements — Operational risk

      38. S.26.07 — Solvency Capital Requirement — Simplifications

      39. S.27.01 — Solvency Capital Requirement — Non–life and health catastrophe...

      40. S.31.01 — Share of reinsurers (including Finite Reinsurance and SPV's)...

      41. S.31.02 — Special Purpose Vehicles

      42. S.32.01 — Undertakings in the scope of the group

      43. S.33.01 — Insurance and reinsurance individual requirements

      44. S.34.01 — Other regulated and non–regulated financial undertakings including insurance...

      45. S.35.01 — Contribution to group Technical Provisions

      46. S.36.01 — IGT — Equity–type transactions, debt and asset transfer...

      47. S.36.02 — IGT — Derivatives

      48. S.36.03 — IGT — Internal reinsurance

      49. S.36.04 — IGT — Cost Sharing, contingent liabilities, off BS...

      50. S.37.01 — Risk concentration

    4. ANNEX IV

    5. ANNEX V

    6. ANNEX VI

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