a)

row R0220 is replaced by the following:

b)

rows R0230, R0240 and R0250 are replaced by the following:

a)

row R0290 is deleted;

b)

between row R0280 and R0300, the following rows are inserted:

c)

row R0411 is deleted;

d)

row R0412 is replaced by the following:

e)

between row R0410 and R0412, the following rows are inserted:

a)

row R0290 is deleted;

b)

between row R0280 and R0300, the following rows are inserted:

c)

row R0411 is deleted;

d)

row R0412 is replaced by the following:

e)

between row R0410 and R0412, the following rows are inserted:

a)

row R0290 is deleted;

b)

between row R0280 and R0300, the following rows are inserted:

c)

row R0411 is deleted;

d)

row R0412 is replaced by the following:

e)

between row R0410 and R0412, the following rows are inserted:

a)

row R0060 is replaced by the following:

b)

row R0080 is replaced by the following:

c)

row R0130 is replaced by the following:

a)

column C0320 is deleted;

b)

column C0320 is added after C0170;

a)

in the third column (‘Instructions’) of row C0010 of the table, the second paragraph is replaced by the following:

‘This excludes the business underwritten by branches and it excludes the business underwritten through FPS, by the undertaking in the EEA countries.’;

b)

in the third column (‘Instructions’) of row C0060 of the table, the second paragraph is replaced by the following:

‘This shall be the sum of C0100 for the undertaking and all branches.’;

a)

in the third column (‘Instructions’) of row C0110, the third paragraph is replaced by the following:

‘This item is not applicable for CIC category 8 — Mortgages and Loans, CIC 71, CIC 75 and for CIC 95 — Plant and equipment.’;

b)

in the third column (‘Instructions’) of row C0120 of the table, the fourth paragraph is replaced by the following:

‘This item is not applicable for CIC category 8 — Mortgages and Loans, CIC 71, CIC 75 and for CIC category 9 — Property.’;

c)

in the third column (‘Instructions’) of row C0130, the following paragraph is added:

‘This item is not applicable for CIC category 71 and 9.’;

d)

in row C0330 of the table, the closed list of the nominated ECAIs is replaced by the following:

a)

under the heading ‘General comments’, the third paragraph is replaced by the following:

‘The template shall include information corresponding to 100 % of the value invested in collective investment undertakings. However, for the identification of countries the look–through shall be implemented in order to identify the exposures of 90 % of the total value of the funds minus the amounts relating to CIC 8 and 9, and for the identification of currencies the look–through shall be implemented in order to identify the exposures of 90 % of the total value of the funds. Undertakings shall ensure that the 10 % not identified by country is diversified across geographical areas, for example that not more than 5 % is in one single country. The look-through shall be applied by undertakings starting from the major, considering the amount invested, to the lowest single fund and the approach shall be kept consistent over time.’;

b)

in the table, the third column (‘Instructions’) of row C0050 is replaced by the following:

‘Identify whether the currency of the asset category is the reporting currency or a foreign currency. All other currencies than the reporting currency are referred to as foreign currencies. One of the options in the following closed list shall be used:

‘6 —

a)

under the heading ‘General comments’, the ninth paragraph is replaced by the following:

‘On the table Information on positions held, each derivative shall be reported separately in as many rows as needed in order to properly fill in all non-monetary variables, requested in that table. If for the same derivative two values can be attributed to one variable, then this derivative needs to be reported in more than one line.’;

b)

the text in the third column (‘Instructions’) of row C0090 is replaced by the following:

‘ID Code of the instrument (asset or liability) underlying the derivative contract. This item is to be provided only for derivatives that have a single or multiple underlying instruments in the undertakings' portfolio. An index is considered a single instrument and shall be reported. Identification code of the instrument underlying the derivative using the following priority:

If the underlying instrument is an index then the code of the index shall be reported.’;

c)

the text in the third column (‘Instructions’) of row C0100 is replaced by the following:

‘Type of ID Code used for the ‘Instrument underlying the derivative’ item. One of the options in the following closed list shall be used:

d)

in the third column (‘Instructions’) of row C0300 of the table, the second paragraph is deleted;

e)

in the third column (‘Instructions’) of row C0300, the closed list of the nominated ECAIs is replaced by the following:

a)

under the heading ‘General comments’, the first sentence in the tenth paragraph is replaced by the following:

‘On the table Information on positions held, each derivative shall be reported separately in as many rows as needed in order to properly fill in all non-monetary variables, requested in that table.’;

b)

the text in the third column (‘Instructions’) of row C0090 is replaced by the following:

‘ID Code of the instrument (asset or liability) underlying the derivative contract. This item is to be provided only for derivatives that have a single or multiple underlying instruments in the undertakings' portfolio. An index is considered a single instrument and shall be reported. Identification code of the instrument underlying the derivative using the following priority:

If the underlying instrument is an index then the code of the index shall be reported.’;

c)

the text in the third column (‘Instructions’) of row C0100 is replaced by the following:

‘Type of ID Code used for the ‘Instrument underlying the derivative’ item. One of the options in the following closed list shall be used:

a)

under the heading ‘General comments’, in the sixth paragraph, the following sentence is added:

‘Real estate held as collateral of the mortgages related to individuals shall be reported in one single line.’;

b)

in the third column (‘Instructions’) of row C0080 of the table, the third paragraph is replaced by the following:

‘This item is not applicable for collateral with CIC category 8 – Mortgages and Loans, CIC 71, CIC 75 and for CIC 95 – Plant and equipment.’;

a)

row C0020, C0030, C0060, C0090, C0160, C0190/R0220 is replaced by the following:

b)

the following rows are inserted between rows C0030, C0060, C0090, C0160, C0190, C0200/R0230 and C0020, C0100/R0240:

c)

the following rows are inserted between rows C0020, C0100/R0240 and C0020, C0100/R0250:

d)

the following rows are inserted between rows C0020, C0100/R0250 and C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0260:

a)

in the third column (‘Instructions’) of row C0080, the second paragraph is deleted;

b)

row C0210 is deleted;

c)

the following row is inserted after row C0200:

‘1 –

1 and 13 Medical expense insurance

2 –

2 and 14 Income protection insurance

3 –

3 and 15 Workers' compensation insurance

4 –

4 and 16 Motor vehicle liability insurance

5 –

5 and 17 Other motor insurance

6 –

6 and 18 Marine, aviation and transport insurance

7 –

7 and 19 Fire and other damage to property insurance

8 –

8 and 20 General liability insurance

9 –

9 and 21 Credit and suretyship insurance

10 –

10 and 22 Legal expenses insurance

11 –

11 and 23 Assistance

12 –

12 and 24 Miscellaneous financial loss

25 –

Non–proportional health reinsurance

26 –

Non–proportional casualty reinsurance

27 –

Non–proportional marine, aviation and transport reinsurance

28 –

Non–proportional property reinsurance’;

a)

the text in the third column (‘Instructions’) of row C0370 of the table is replaced by the following:

‘This is the first future call date of the subordinated liabilities. This shall be in ISO 8601 format (yyyy–mm–dd).’;

b)

the text in the third column (‘Instructions’) of row C0710/R0020 is replaced by the following:

‘This is the deduction for each ring–fenced fund/matching adjustment portfolio in accordance with Article 81 of Delegated Regulation (EU) 2015/35.’;

a)

the rows R0290/C0020 to R0290/C0080 are deleted;

b)

the following rows are inserted between rows R0260–R0280/C0040 and R0300/C0020:

c)

the following rows are inserted between rows R0291/C0080 and R0300/C0020:

d)

the rows R0411/C0020 to R0411/C0080 are deleted;

e)

the following rows are inserted between rows R0410/C0080 and R0412/C0020:

f)

rows R0412/C0020 to R0412/C0080 of the table are replaced by the following:

g)

the following rows are inserted between rows R0412/C0080 and R0420/C0060:

a)

under the heading ‘General comments’, the third paragraph is replaced by the following:

‘The scope of this template:

b)

under the heading ‘General comments’, the fifth and sixth paragraphs are replaced by the following:

‘The difference between template S.29.02 (last table) and information in template S.09.01 is the inclusion of the revenue from own shares and the exclusion of Property held for own use. The purpose of the template is to provide a detailed understanding of the changes in the Excess of Assets over Liabilities related to investments, considering:

c)

in the table, text in the third column (‘Instructions’) of row C0010/R0050 is replaced by the following:

‘Investments expenses including interest charges on subordinated and financial liabilities, including:

Those expenses and charges correspond to the ones recorded and recognised on an accrual basis at the end of the period.’;

d)

in the table, text in the third column (‘Instructions’) of row C0010/R0070 the first sentence is replaced by the following:

‘Amount of dividends earned over the reporting period, excluding any dividends from property held for own use.’;

e)

in the table, text in the third column (‘Instructions’) of row C0010/R0080 the first sentence is replaced by the following:

‘Amount of interest earned over the reporting period, excluding any interest from property held for own use.’;

f)

in the table, text in the third column (‘Instructions’) of row C0010/R0090 the first sentence is replaced by the following:

‘Amount of rent earned over the reporting period, excluding any rent from property held for own use.’;

g)

in the table, text in the third column (‘Instructions’) of row C0010/R0100 is replaced by the following:

‘Amount of other investments income received and accrued at the end of the reporting year. Applicable to other investment income not considered in cells C0010/R0070, C0010/R0080 and C0010/R0090, such as securities lending fees, commitment fees etc., excluding the ones from property held for own use’;

a)

under the heading ‘General comments’, the following paragraph is added:

‘The accepted reinsurance on unit-linked and index-linked business shall be included within the template.’;

b)

in the table, the text in the third column (‘Instructions’) of row C0010–C0020/R0080 is replaced by the following:

‘The variation of Best Estimate captured here shall strictly relate to the cash flows projected at the end of the period when compared to the cash flows that were projected at the beginning of the period for the periods N + 1 and future.

It shall only capture the changes due to the realisation of the CF in year N and not linked to changes in assumptions.’;

c)

in the table, in the third column (‘Instructions’) of row C0010–C0020/R0090, the first paragraph is replaced by the following:

‘It mainly refers to changes in best estimate not driven by realised technical flows and changes in assumptions directly linked to insurance risks (i.e. lapse rates), which can be referred to as non–economic assumptions.’;

d)

in the table, the text in the third column (‘Instructions’) of row C0050–C0060/R0190 is replaced by the following:

‘It is expected that these cells mainly concerns Non–Life and refers to changes in (part of) Premiums Provisions (i.e. in relation to all recognised obligations within the boundary of the contract at the valuation date where the claim has not yet occurred) as follows:

Derive the variation from the two figures.’;

e)

in the table, the text in the third column (‘Instructions’) of row C0050–C0060/R0200 is replaced by the following:

‘It is expected that these cells mainly concerns Non–Life, and refers to the following cases:

Calculation may be as follows:

Derive the variation from the two figures.’;

f)

in the table, the text in the third column (‘Instructions’) of row C0050–C0060/R0230 is replaced by the following:

‘The variation of Best Estimate captured here shall strictly relate to the cash flows projected at the end of the period when compared to the cash flows that were projected at the beginning of the period for the periods N + 1 and future.

It shall only capture the changes due to the realisation of the CF in year N and not linked to changes in assumptions.’;

g)

in the table, the text in the third column (‘Instructions’) of row C0050–C0060/R0240 is replaced by the following:

‘It mainly refers to changes in best estimate not driven by realised technical flows and changes in assumptions directly linked to insurance risks (i.e. lapse rates), which can be referred to as non–economic assumptions.

In order to isolate the strict scope of variation due to changes in assumptions, the calculation may be as follows:

For Non–Life, in cases where these changes cannot be discerned separately from changes due to experience, report the total figure under C0060/R0230.’;

h)

in the table, the text in the third column (‘Instructions’) of row C0050–C0060/R0260 is replaced by the following:

‘Corresponds to other variations in Best Estimate, not captured in cells C0050/R0150 to R0250 (for Life) or C0060/R0150 to R0250 (Non–Life).’;

i)

in the table, row C0090/R0300 is replaced by the following:

j)

in the table, the text in the third column (‘Instructions’) of row C0100–C0110/R0310 is replaced by the following:

‘Amount of written premiums under Solvency II, respectively for Life and Non–life.’;

k)

in the table, the text in the third column (‘Instructions’) of row C0120–C0130/R0360 is replaced by the following:

‘This calculation corresponds to the following principle:

l)

in the table, the text in the third column (‘Instructions’) of row C0120–C0130/R0370 is replaced by the following:

‘This calculation corresponds to the following principle:

If the amount has a positive impact on Excess of Assets over Liabilities, this shall be a positive amount.’;

a)

row C0010/R0060 is replaced by the following:

b)

row C0020/R0040 is replaced by the following:

c)

row C0020/R0060 is replaced by the following:

d)

row C0030/R0080 is replaced by the following:

e)

the text in the third column (‘Instructions’) of row C0030/R0110 is replaced by the following:

‘This variation of BE shall correspond to the sum of cells C0050/R0190 from template S.29.03 and C0060/R0190 from template S.29.03. if the analysis in S.29.03 is performed on a line of business basis.

The amount refers to changes in (part of) Premiums Provisions (i.e. in relation to all recognised obligations within the boundary of the contract at the valuation date where the claim has not yet occurred) as follows:

In case Premiums Provisions at year end (N – 1) includes amount for which claims occurred during year N, this amount shall not be considered in Variation of BE on risks covered after the period, but, instead in Variation of BE on risks covered during the period, as this provision turned to Claims provisions.’;

f)

row C0030/R0130 is replaced by the following:

g)

row C0040/R0080 is replaced by the following:

h)

the text in the third column (‘Instructions’) of row C0040/R0110 is replaced by the following:

‘Amount of the variation of best estimate for the risks covered during the period.

For risks covered during the period: this variation of BE shall correspond to the sum of cells C0050/R0200 from template S.29.03 and C0060/R0200 from template S.29.03. if the analysis in S.29.03 is performed on a line of business basis.

The amount refers to the following cases:

Calculation may be as follows:

Derive the variation from the two figures.’;

i)

row C0040/R0130 is replaced by the following:

j)

the following row is inserted before row C0050/R0090:

k)

the text in the third column (‘Instructions’) of row C0050/R0110 is replaced by the following:

‘For risks covered prior to period corresponds to year N projected in and out technical flows for risks accepted prior to period. For risks covered prior to the period this variation of BE shall correspond to the sum of cells R0210/C0050-C0060 to R0250/C0050–C0060 from template S.29.03 if the analysis in S.29.03 is performed on a line of business basis.

The calculation may be as follows:

l)

row C0050/R0130 is replaced by the following:

a)

under the heading ‘General comments’, the fifth paragraph is replaced by the following:

‘This template is prospective (to be in line with S.30.03) and as such shall reflect the reinsurance treaties effective and valid during the next reporting year for the selected 10 most important risks in terms of reinsured exposure for each line of business. Undertakings shall report the most important risks of the next reporting period which are covered by reinsurance treaties valid during the next reporting period. If reinsurance strategy changes materially after the validity date or if the renovation of the reinsurance contracts are performed later than the reporting date and before next 1 January, the information on this template shall be re–submitted when adequate.’;

b)

in the third column (‘Instructions’) of row C0340 of the table, the closed list of the nominated ECAIs is replaced by the following the closed list of the nominated ECAIs is replaced by the following:

‘—

Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27)

—

Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86)

—

BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142)

—

Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66)

—

Scope Ratings GmbH (previously Scope Ratings AG and PSR Rating GmbH)(LEI code: 391200WU1EZUQFHDWE91)

—

ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85)

—

GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72)

—

ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295)

—

ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79)

—

AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26)

—

DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93)

—

Fitch (to be used where the split below is not available)

—

Moody's (to be used where the split below is not available)

—

Standard & Poor's (to be used where the split below is not available)

—

CRIF Ratings S.r.l. (previously CRIF S.p.a.) (LEI code: 8156001AB6A1D740F237)

—

Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18)

—

European Rating Agency, a.s. (LEI code: 097900BFME0000038276)

—

Axesor Risk Management SL (LEI code: 959800EC2RH76JYS3844)

—

Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368)

—

Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676)

—

The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10)

—

Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311)

—

Spread Research (LEI code: 969500HB6BVM2UJDOC52)

—

EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03)

—

HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480)

—

Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72)

—

Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31)

—

modeFinance S.r.l. (LEI code: 815600B85A94A0122614)

—

INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983)

—

Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81)

—

Kroll Bond Rating Agency Europe Limited (LEI code: 5493001NGHOLC41ZSK05)

—

SPMW Rating Sp. z o.o. (LEI code: 259400PIF3W6YC660564)

—

Other nominated ECAI’;

‘—

Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27)

—

Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86)

—

BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142)

—

Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66)

—

Scope Ratings GmbH (previously Scope Ratings AG and PSR Rating GmbH) (LEI code: 391200WU1EZUQFHDWE91)

—

ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85)

—

GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72)

—

ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295)

—

ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79)

—

AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26)

—

DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93)

—

Fitch (to be used where the split below is not available)

—

Moody's (to be used where the split below is not available)

—

Standard & Poor's (to be used where the split below is not available)

—

CRIF Ratings S.r.l. (previously CRIF S.p.a.) (LEI code: 8156001AB6A1D740F237)

—

Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18)

—

European Rating Agency, a.s. (LEI code: 097900BFME0000038276)

—

Axesor Risk Management SL (LEI code: 959800EC2RH76JYS3844)

—

Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368)

—

Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676)

—

The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10)

—

Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311)

—

Spread Research (LEI code: 969500HB6BVM2UJDOC52)

—

EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03)

—

HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480)

—

Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72)

—

Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31)

—

modeFinance S.r.l. (LEI code: 815600B85A94A0122614)

—

INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983)

—

Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81)

—

Kroll Bond Rating Agency Europe Limited (LEI code: 5493001NGHOLC41ZSK05)

—

SPMW Rating Sp. z o.o. (LEI code: 259400PIF3W6YC660564)

—

Other nominated ECAI’.

‘—

Euler Hermes Rating GmbH (LEI code: 391200QXGLWHK9VK6V27)

—

Japan Credit Rating Agency Ltd (LEI code: 35380002378CEGMRVW86)

—

BCRA-Credit Rating Agency AD (LEI code: 747800Z0IC3P66HTQ142)

—

Creditreform Rating AG (LEI code: 391200PHL11KDUTTST66)

—

Scope Ratings GmbH (previously Scope Ratings AG and PSR Rating GmbH) (LEI code: 391200WU1EZUQFHDWE91)

—

ICAP Group SA (LEI code: 2138008U6LKT8VG2UK85)

—

GBB-Rating Gesellschaft für Bonitätsbeurteilung GmbH (LEI code: 391200OLWXCTKPADVV72)

—

ASSEKURATA Assekuranz Rating-Agentur GmbH (LEI code: 529900977LETWLJF3295)

—

ARC Ratings, S.A. (previously Companhia Portuguesa de Rating, S.A) (LEI code: 213800OZNJQMV6UA7D79)

—

AM Best Europe-Rating Services Ltd (AMBERS) (LEI code: 549300VO8J8E5IQV1T26)

—

DBRS Ratings Limited (LEI code: 5493008CGCDQLGT3EH93)

—

Fitch (to be used where the split below is not available)

—

Moody's (to be used where the split below is not available)

—

Standard & Poor's (to be used where the split below is not available)

—

CRIF Ratings S.r.l. (previously CRIF S.p.a.) (LEI code: 8156001AB6A1D740F237)

—

Capital Intelligence Ratings Ltd (LEI code: 549300RE88OJP9J24Z18)

—

European Rating Agency, a.s. (LEI code: 097900BFME0000038276)

—

Axesor Risk Management SL (LEI code: 959800EC2RH76JYS3844)

—

Cerved Rating Agency S.p.A. (previously CERVED Group S.p.A.) (LEI code: 8156004AB6C992A99368)

—

Kroll Bond Rating Agency (LEI code: 549300QYZ5CZYXTNZ676)

—

The Economist Intelligence Unit Ltd (LEI code: 213800Q7GRZWF95EWN10)

—

Dagong Europe Credit Rating Srl (Dagong Europe) (LEI code: 815600BF4FF53B7C6311)

—

Spread Research (LEI code: 969500HB6BVM2UJDOC52)

—

EuroRating Sp. z o.o. (LEI code: 25940027QWS5GMO74O03)

—

HR Ratings de México, S.A. de C.V. (HR Ratings) (LEI code: 549300IFL3XJKTRHZ480)

—

Moody's Investors Service EMEA Ltd (LEI code: 54930009NU3JYS1HTT72)

—

Egan-Jones Ratings Co. (EJR) (LEI code: 54930016113PD33V1H31)

—

modeFinance S.r.l. (LEI code: 815600B85A94A0122614)

—

INC Rating Sp. z o.o. (LEI code: 259400SUBF5EPOGK0983)

—

Rating-Agentur Expert RA GmbH (LEI code: 213800P3OOBSGWN2UE81)

—

Kroll Bond Rating Agency Europe Limited (LEI code: 5493001NGHOLC41ZSK05)

—

SPMW Rating Sp. z o.o. (LEI code: 259400PIF3W6YC660564)

—

Other nominated ECAI’.

a)

the text in the third column (‘Instructions’) of row C0180 is replaced by the following:

‘ID Code of the asset or liability underlying the derivative contract. This item is to be provided for derivatives that have a single underlying instrument or index in the undertaking's portfolio.

An index is considered a single instrument and shall be reported.

Identification code of the instrument underlying the derivative using the following priority:

If the underlying instrument is an index then the code of the index shall be reported.’;

b)

the text in the third column (‘Instructions’) of row C0190 is replaced by the following:

‘Type of ID Code used for the ‘ID Code of the instrument’ item. One of the options in the following closed list shall be used:

a)

under the heading ‘General comments’, the six paragraph is replaced by the following:

‘The guarantees listed in this template are not reported in S.03.02 and S.03.03. This means that only limited guarantees are to be reported in this template. Internal guarantees within the scope of group supervision are not reported in this template.’;

b)

in the third column (‘Instructions’) of row C0010/R0010 of the table, the third paragraph is deleted;

c)

in the third column (‘Instructions’) of row C0010/R0030 of the table, the second paragraph is deleted;

a)

in the third column (‘Instructions’) of row C0110 of the table, the third paragraph is replaced by the following:

‘This item is not applicable for CIC category 8 — Mortgages and Loans, CIC 71, CIC 75 and for CIC 95 – Plant and equipment.’;

b)

in the third column (‘Instructions’) of row C0120 of the table, the third paragraph is replaced by the following:

‘This item is not applicable for CIC category 8 — Mortgages and Loans, CIC 71, CIC 75 and for CIC 9 — Property.’;

c)

in the third column (‘Instructions’) of row C0130, the following paragraph is added:

‘This item is not applicable for CIC category 71 and 9.’;

d)

in the third column (‘Instructions’) of row C0320, the following paragraph is added:

‘In case ‘Multiple ECAI’ is reported in C0330 report the most representative external rating.’;

e)

in section S.06.02 — List of assets, in the third column (‘Instructions’) in row C0330 of the table, the closed list of the nominated ECAIs is replaced by the following:

a)

under the heading ‘General comments’, the third paragraph is replaced by the following:

‘The template shall include information corresponding to 100 % of the value invested in collective investment undertakings. However for the identification of countries the look–through shall be implemented in order to identify the exposures of 90 % of the total value of the funds minus the amounts related to CIC 8 and 9, and for the identification of currencies the look–through shall be implemented in order to identify the exposures of 90 % of the total value of the funds. Groups shall ensure that the 10 % not identified by country is diversified across geographical areas, for example that not more than 5 % is in one single country. The look-through shall be applied by groups starting from the major, considering the amount invested, to the lowest single fund and the approach shall be kept consistent over time.’;

b)

in the table, the third column (‘Instructions’) of row C0050 is replaced by the following:

‘Identify whether the currency of the asset category is the reporting currency or a foreign currency. All other currencies than the reporting currency are referred to as foreign currencies. One of the options in the following closed list shall be used:

‘6 —

a)

under the heading ‘General comments’, the ninth paragraph is replaced by the following:

‘On the table Information on positions held, each derivative shall be reported separately in as many rows as needed in order to properly fill in all non-monetary variables, requested in that table. If for the same derivative two values can be attributed to one variable, then this derivative needs to be reported in more than one line.’;

b)

the text in the third column (‘Instructions’) of row C0090 is replaced by the following:

‘ID Code of the instrument (asset or liability) underlying the derivative contract. This item is to be provided only for derivatives that have a single or multiple underlying instruments in the undertakings' portfolio. An index is considered a single instrument and shall be reported.

Identification code of the instrument underlying the derivative using the following priority: