(a)

In SR.01.01.04.R0840 the title is replaced by the following:

‘Solvency Capital Requirement — for groups on Standard Formula’;

(b)

In SR.01.01.04.R0850 the title is replaced by the following:

‘Solvency Capital Requirement — for groups using the standard formula and partial internal model’;

(c)

In SR.01.01.04.R0860 the title is replaced by the following:

‘Solvency Capital Requirement — for groups on Full Internal Models’;

(d)

In S.05.01.01, the second table is replaced by the following:

(e)

In S.05.02.01, row R1300 is replaced by the following:

(f)

In S.14.01.01.C0180 the title is replaced by the following:

‘Best Estimate and Technical Provisions as a whole’;

(g)

In S.23.01.01, row R0230 is replaced by the following:

(h)

In S.23.01.04:

(i)

In SR.27.01.01, in the first table, row Z0010 regarding Article 112 is deleted;

(j)

In S.26.01.01, S.26.01.04 and SR.26.01.01, row R0600 is replaced by the following:

(k)

In S.27.01.01, S.27.01.04 and SR.27.01.01 in R0600 the title is replaced by the following:

‘Total Windstorm specified Regions before diversification’;

(l)

In S.27.01.01, S.27.01.04 and SR.27.01.01 in R1030 the title is replaced by the following:

‘Total Earthquake specified Regions before diversification’;

(m)

In S.27.01.01, S.27.01.04 and SR.27.01.01 in R1400 the title is replaced by the following:

‘Total Flood specified Regions before diversification’;

(n)

In S.27.01.01, S.27.01.04 and SR.27.01.01 in R1720 the title is replaced by the following:

‘Total Hail specified Regions before diversification’;

(o)

In S.27.01.01, S.27.01.04 and SR.27.01.01, in the table ‘Man made catastrophe risk — Marine’, row R2420 is replaced by the following:

(p)

In S.27.01.01, S.27.01.04 and SR.27.01.01, in the table ‘Man made catastrophe risk — Liability’, row R2820 is replaced by the following:

(q)

In S.27.01.01, S.27.01.04 and SR.27.01.01, in the table ‘Man made catastrophe risk — Credit & Suretyship’, row R3120 is replaced by the following:

(r)

In S.27.01.01, S.27.01.04 and SR.27.01.01, in the table ‘Other non-life catastrophe risk’, rows R3260 and R3270 are replaced by the following:

(s)

In S.29.01.01.R0200 the title is replaced by the following:

‘Variations due to net technical provisions’;

(t)

In S.31.02.01, the first part of the first table is replaced by the following:

(u)

In S.31.02.04, the first part of the first table is replaced by the following:

(a)

In S.01.01.C0010/R0150 the instructions are replaced by the following:

‘One of the options in the following closed list shall be used:

(b)

In S.01.01.C0010/R0160 the instructions are replaced by the following:

‘One of the options in the following closed list shall be used:

(c)

In S.01.01.C0010/R0200 the instructions are replaced by the following:

‘One of the options in the following closed list shall be used:

(d)

In S.02.02.C0020/R0130 the instructions are replaced by the following:

‘Report the total value of the deposits from reinsurers, insurance and intermediaries payables and reinsurance payables for all currencies.’;

(e)

In S.02.02.C0030/R0130 the instructions are replaced by the following:

‘Report the value of the deposits from reinsurers, insurance and intermediaries payables and reinsurance payables for the reporting currency.’;

(f)

In S.02.02.C0040/R0130 the instructions are replaced by the following:

‘Report the value of the deposits from reinsurers, insurance and intermediaries payables and reinsurance payables for the remaining currencies that are not reported by currency.

This means that this cell excludes the amount reported in the reporting currency (C0030/R0130) and in the currencies reported by currency (C0050/R0130).’;

(g)

In S.02.02.C0050/R0130 the instructions are replaced by the following:

‘Report the value of the deposits from reinsurers, insurance and intermediaries payables and reinsurance payables for each of the currencies required to be reported separately.’;

(h)

In S.05.01.C0010 to C0160/R1000 the instructions are replaced by the following:

‘Acquisition expenses include expenses, including renewal expenses, which can be identified at the level of individual insurance contract and have been incurred because the undertaking has issued that particular contract. These are commission costs, costs of selling, underwriting and initiating an insurance contract that has been issued. It includes movements in deferred acquisition costs. For reinsurance undertakings, the definition shall be applied mutatis mutandis.

The net acquisition expenses represent the sum of the direct business and the accepted reinsurance business reduced by the amount ceded to reinsurance undertakings.’;

(i)

In S.06.02. the sixth paragraph of the general comments is replaced by the following:

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

(j)

In S.06.02.C0050, S.07.01.C0050 and S.11.01.C0050, the second paragraph of the instructions is replaced by the following:

‘When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0040 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 99 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code + currency: ‘99/1’.’;

(k)

In S.06.02.C0110 and S.11.01.C0080, the first paragraph of the instructions is replaced by the following:

‘ISO 3166–1 alpha–2 code of the country where undertaking assets are held in custody. For identifying international custodians, such as Euroclear, the country of custody will be the one where the custody service was contractually defined.’;

(l)

In S.06.02.C0140 the instructions are replaced by the following:

‘Amount outstanding measured at par amount, for all assets where this item is relevant, and at nominal amount for CIC = 72, 73, 74, 75, 79 and 8. This item is not applicable for CIC category 71 and 9. This item shall not be reported if item Quantity (C0130) is reported.’;

(m)

In S.06.02.C0170 the instructions are replaced by the following:

‘Value calculated as defined by article 75 of the Directive 2009/138/EC, which corresponds to:

(n)

In S.06.02.C0380 the instructions are replaced by the following:

‘Amount in percentage of par value, clean price without accrued interest, for the asset, if relevant.

This item shall be reported if a ‘par amount’ information (C0140) has been provided in the first part of the template (‘Information on positions held’) except for CIC category 71 and 9.

This item shall not be reported if item Unit Solvency II price (C0370) is reported.’;

(o)

In S.08.01 the third paragraph of the general comments is replaced by the following:

‘Derivatives are considered assets if their Solvency II value is positive or zero. They are considered liabilities if their Solvency II value is negative. Both derivatives considered as assets or considered as liabilities shall be included.’;

(p)

In S.08.02.C0230 the instructions are replaced by the following:

‘Value of the derivative calculated as defined by article 75 of the Directive 2009/138/EC at the trade (closing or sale) or maturity date. It can be positive, negative or zero.’;

(q)

In S.09.01.C0100 and C0110, at the end of the instructions the following is added:

‘This calculation should be performed without interests accrued.’;

(r)

In S.11.01.C0100 the instructions are replaced by the following:

‘Amount outstanding measured at par amount, for all assets where this item is relevant, and at nominal amount for CIC = 72, 73, 74, 75, 79 and 8. This item is not applicable for CIC category 71 and 9. This item shall not be reported if item Quantity (C0090) is reported.’;

(s)

In S.11.01.C0120 the instructions are replaced by the following:

‘Value calculated as defined by article 75 of the Directive 2009/138/EC, which corresponds to:

(t)

In S.11.01.C0270 the instructions are replaced by the following:

‘Amount in percentage of par value, clean price without accrued interest, for the asset, if relevant.

This item shall be reported if a ‘par amount’ information (C0100) has been provided in the first part of the template (‘Information on positions held’) except for CIC category 71 and 9.

This item shall not be reported if item Unit Solvency II price (C0260) is reported.’;

(u)

In S.23.01.R0290/C0030 the instructions are replaced by the following:

‘This is the amount of basic own fund items after deductions that meet the criteria for Tier 1 restricted items.’;

(v)

In S.23.01.R0290/C0040 the instructions are replaced by the following:

‘This is the amount of basic own fund items after deductions that meet the criteria for Tier 2.’;

(w)

In S.23.01.R0290/C0050 the instructions are replaced by the following:

‘This is the amount of basic own fund items after deductions that meet the criteria for Tier 3.’;

(x)

In S.25.01 the fourth paragraph of the general comments is replaced by the following:

(y)

In S.26.05.R0230/C0020 the following is deleted in the instructions:

‘If R0010/C0010 = 1, this item represents total capital charge for non–life premium and reserve risk sub module calculated using simplified calculation.’;

(z)

In S.27.01 the row corresponding to Z0010 is deleted;

(aa)

In S.27.01 all references to ‘EEA’ are replaced by ‘specified’;

(bb)

In S.27.01.C0410/R1950 the instructions are replaced by the following:

‘Specified gross subsidence loss, before taking into consideration the effect of diversification effect between zones.’;

(cc)

In S.27.01.C0420/R1950 the instruction are replaced by the following:

‘The Risk Charge Factor of the territory of France for subsidence, before taking into consideration the effect of diversification effect between zones’;

(dd)

In S.27.01.C1320/R3700–R4010, C1330/R3700–R4010, C1340/R3700–R4010, C1350/R3700–R4010, C1360/R3700–R4010 the instructions are replaced by the following:

‘The average value of benefits payable by insurance and reinsurance undertakings for the largest accident risk concentration.’;

(ee)

In S.31.01.C0140 the instructions are replaced by the following:

‘Amount of cash deposits received by the undertaking from the reinsurers.’;

(ff)

In S.31.02.C0030 and C0200 the instructions are replaced by the following:

‘Internal code attributed to the SPV by the undertaking by this order of priority:

This code shall be unique to each SPV and remain constant over subsequent reports.’;

(gg)

In S.31.01.C0230, S.31.02.C0290, at the end of the instructions the following is added:

‘One of the options in the following closed list shall be used:

(hh)

In S.36.03.C0160, in the instructions the lines of business 29 to 36 are replaced by the following:

(a)

In S.12.01.Z0030 the second paragraph of the instructions are replaced by the following:

‘When item Z0020 = 2, then report ‘0’ ’;

(b)

In S.12.01 the first column of instructions corresponding to R0340 is replaced by the following:

‘C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0340’;

(c)

In S.12.01.C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0110, C0150/R0110, C0210/R0110, C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0120, C0150/R0120, C0210/R0120, C0020, C0030, C0060, C0090, C0100, C0160, C0190, C0200/R0130, C0150/R0130 and C0210/R0130 the second paragraph of the instructions is replaced by the following:

‘This value shall be reported as a negative value when it reduces the technical provisions.’;

(d)

In S.14.01.C0180 the label is replaced by the following:

‘Best Estimate and Technical Provisions as a whole’;

(e)

In S.14.01.C0180 the instructions are replaced by the following:

‘Amount of gross best estimate and Technical Provisions as a whole calculated by Homogenous Risk Group’;

(f)

In S.16.01, in the general comments, the following is deleted in the instructions (8th paragraph):

‘Amounts shall be reported by year of occurrence of the accidents that have originated the claims associated to annuities.’;

(g)

In S.16.01.Z0030 the first paragraph of the instructions is replaced by the following:

‘Identify the ISO 4217 alphabetic code of the settlement currency of the obligation. All amounts, not reported by currency, are reported in the undertaking's reporting currency.’;

(h)

In S.16.01.C0010/R0030 and C0070/R0040-R0190, at the end of the instructions the following is added:

‘Information should be considered gross of reinsurance.’;

(i)

In S.16.01.C0080/R0040-R0190, the instructions are replaced by the following:

‘Undiscounted development result calculated as the undiscounted annuity claims provisions at the start of year N, minus annuity payments paid during year N and minus undiscounted annuity claims provisions at the end of year N.’;

(j)

In S.17.01.Z0030, the second paragraph of the instructions is replaced by the following:

‘When item Z0020 = 2, then report ‘0’ ’;

(k)

In S.17.01.C0020 to C0170/R0290, C0180/R0290, C0020 to C0170/R0300, C0180/R0300, C0020 to C0170/R0310 and C0180/R0310, the second paragraph is replaced by the following:

‘This value shall be reported as a negative value when it reduces the technical provisions.’;

(l)

In S.19.01.C0180/R0100 to R0260 the instructions are replaced by the following:

‘Total ‘Sum of all years’ contains the sum of all data in rows (sum of all payments referred to the accident/underwriting year), including total.’;

(m)

In S.23.01 the row R0230/C0050 is added after R0230/C0040:

(n)

In S.23.01.R0500/C0010 the instructions are replaced by the following:

‘This is the sum of all basic own fund items, after deductions, and ancillary own fund items that meet the Tier 1, Tier 2 and Tier 3 criteria and that are therefore available to meet the SCR.’;

(o)

In S.23.01.R0500/C0020 the instructions are replaced by the following:

‘This is the sum of all basic own fund items, after deductions, that meet the criteria to be included in Tier 1 unrestricted items and that are therefore available to meet the SCR.’;

(p)

In S.23.01.R0500/C0030 the instructions are replaced by the following:

‘This is the sum of all basic own fund items, after deductions, that meet the criteria to be included in Tier 1 restricted items and that are therefore available to meet the SCR.’;

(q)

In S.23.01.R0500/C0040 the instructions are replaced by the following:

‘This is the sum of all basic own fund items, after deductions, and ancillary own fund items that meet the criteria to be included in Tier 2 and that are therefore available to meet the SCR.’;

(r)

In S.23.01.R0500/C0050 the instructions are replaced by the following:

‘This is the sum of all basic own fund items, after deductions, and ancillary own fund items that meet the criteria to be included in Tier 3 and that are therefore available to meet the SCR.’;

(s)

In S.23.01.R0510/C0010 the instructions are replaced by the following:

‘This is the sum of all basic own fund items, after deductions, that meet the Tier 1 and Tier 2 criteria and that are therefore available to meet the MCR.’;

(t)

In S.23.01.R0510/C0020 the instructions are replaced by the following:

‘This is the sum of all basic own fund items, after deductions, that meet the criteria to be included in Tier 1 unrestricted items and that are therefore available to meet the MCR.’;

(u)

In S.23.01.R0510/C0030 the instructions are replaced by the following:

‘This is the sum of all basic own fund items, after deductions, that meet the criteria to be included in Tier 1 restricted items and that are therefore available to meet the MCR.’;

(v)

In S.23.01.R0510/C0040 the instructions are replaced by the following:

‘This is the sum of all basic own fund items, after deductions, that meet the criteria to be included in Tier 2 and that are therefore available to meet the MCR.’;

(w)

In S.24.01.C0030, S.24.01.C0100, S.24.01.C0250, S.24.01.C0320, S.24.01.C0390, S.24.01.C0460, S.24.01.C0530 the second paragraph is replaced by the following:

‘When the same Asset ID Code needs to be reported for one asset that is issued in 2 or more different currencies and the code in C0040 is defined by Asset ID code and the ISO 4217 alphabetic code of the currency, the Asset ID Code Type shall refer to option 99 and the option of the original Asset ID Code, as in the following example for which the code reported was ISIN code + currency: ‘99/1’.’;

(x)

In S.29.01.01 — R0200 the title is replaced by the following:

‘Variations due to net technical provisions’;

(y)

In S.29.02.C0010/R0030 the second bullet point of the first paragraph of the instructions is replaced by the following:

‘For those financial and subordinated liabilities redeemed during the reporting period, the difference between the redemption price and the Solvency II value as at the end of the last reporting period;’;

(z)

In S.29.03.C0010–C0020/R0090; C0050-C0060/R0240 the first bullet point of the second paragraph of the instructions is replaced by the following:

‘Consider the opening Best Estimate (cell C0010/R0010) including the adjustment to opening Best Estimate (cell C0010/R0010 to R0040) and the impact of unwinding of year N projected cash–flows (C0010/R0060 to R0080 and C0020/R0060 to R0080 respectively);’;

(aa)

In S.29.04.Z0010 the instructions are replaced by the following:

‘Lines of business (LoB) for which a split of the analysis per period will be required. The following close list shall be used:

(bb)

In S.30.01.C0310 the instructions are replaced by the following:

‘The sum reinsured on a facultative basis is that part of the sum insured which is reinsured on a facultative basis. The amount shall be consistent with the Sum insured as specified in C0290 and reflects the maximum liability (100 %) for the facultative reinsurers.’;

(cc)

In S.30.02.C0090 the instructions are replaced by the following:

‘Representing the activities of the broker involved, as considered by the undertaking. In case the activities are combined all activities must be mentioned separated by a ‘,’:

(dd)

In S.30.02.C0220 the instructions are replaced by the following:

‘Representing the activities of the broker involved, as considered by the undertaking. In case the activities are combined all activities must be mentioned separated by a ‘,’:

(ee)

In S.30.02.C0350 at the end of the instructions the following is added:

‘One of the options in the following closed list shall be used:

(ff)

In S.30.04.C0090 the instructions are replaced by the following:

‘Representing the activities of the broker involved, as considered by the undertaking. In case the activities are combined all activities must be mentioned separated by ‘,’:

(gg)

In S.30.04.C0310 the instructions are replaced by the following:

‘Identification of the code used for the ‘Collateral provider’ item. One of the options in the following closed list shall be used:

(hh)

In S.36.03 the second paragraph of the general comments is replaced by the following:

‘The purpose of this template is to collect information on all IGTs (significant, very significant and transactions required to be reported in all circumstances) related to internal reinsurance within a group identified according to Article 213(2)(d) of Directive 2009/138/EC. These include, but are not limited to:’.

(a)

In S.11.01 the 11th paragraph, second bullet, the 12th paragraph, second bullet and the 14th paragraph, second bullet of the general comments are replaced by the following:

(b)

In S.11.01 the 15th paragraph, second bullet of the general comments is replaced by the following:

(c)

In S.11.01 the 11th paragraph, third bullet and 14th paragraph, third bullet of the general comments are replaced by the following:

(d)

In S.11.01 the 12th paragraph, third bullet of the general comments is replaced by the following:

(e)

In S.11.01 the 15th paragraph, third bullet of the general comments, is replaced by the following:

(f)

In S.23.01 the row R0230/C0050 is added (after R0230/C0040):

(g)

In S.23.01 the row R0440/C0050 is added (after R0440/C0040):

(h)

In S.23.01.R0520/C0010 the instructions are replaced by the following:

‘This is the total own funds of the undertaking, comprising basic own funds after deductions, plus ancillary own funds, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A.’;

(i)

In S.23.01.R0520/C0020 the instructions are replaced by the following:

‘This is the own funds of the undertaking, comprising basic own funds after deductions, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A and that meet the criteria to be included in Tier 1 unrestricted items.’;

(j)

In S.23.01.R0520/C0030 the instructions are replaced by the following:

‘This is the own funds of the undertaking, comprising basic own funds after deductions, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A and that meet the criteria to be included in Tier 1 restricted items.’;

(k)

In S.23.01.R0520/C0040 the instructions are replaced by the following:

‘This is the own funds of the undertaking, comprising basic own funds after deductions, plus ancillary own funds, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and from the undertakings included via D&A and that meet the criteria to be included in Tier 2.’;

(l)

In S.23.01.R0520/C0050 the instructions are replaced by the following:

‘This is the own funds of the undertaking, comprising basic own funds after deductions, plus ancillary own funds, that are available to meet the consolidated group SCR but excluding the own funds from other financial sector and the undertakings included via D&A and that meet the criteria to be included in Tier 3.’;

(m)

In S.23.01.R0530/C0010 the instructions are replaced by the following:

‘This is the total own funds of the undertaking, comprising basic own funds after deductions, that are available to meet the minimum consolidated group SCR, excluding the own funds from other financial sector and from the undertakings included via D&A.’;

(n)

In S.23.01.R0530/C0020 the instructions are replaced by the following:

‘This is the own funds of the undertaking, comprising basic own funds after deductions, that are available to meet the minimum SCR for a group and that meet the criteria to be included in Tier 1 unrestricted.’;

(o)

In S.23.01.R0530/C0030 the instructions are replaced by the following:

‘This is the own funds of the group, comprising basic own funds after deductions, that are available to meet the minimum SCR for a group and that meet the criteria to be included in Tier 1 restricted items.’;

(p)

In S.23.01.R0530/C0040 the instructions are replaced by the following:

‘This is the own funds of the undertaking, comprising basic own funds after deductions, that are available to meet the minimum SCR for a group and that meet the criteria to be included in Tier 2.’;

(q)

In S.23.01.R0680/C0010 the instructions are replaced by the following:

‘The group SCR is the sum of the consolidated group SCR calculated in accordance with Article 336, (a), (b), (c) and (d) of Delegated Regulation (EU) 2015/35 (R0590/C0010) and the SCR for entities included with D&A (R0670/C0010).’;

(r)

In S.25.02.C0070 the instructions are replaced by the following:

‘For each component this cell represents the amount calculated according to the partial internal model. Therefore, the amount calculated with the Standard Formula shall be the difference between the amounts reported in C0030 and C0070.’;

(s)

In S.32.01.C0140 the instructions are replaced by the following:

‘(Re)insurance undertakings shall report their underwriting performance in accordance with their financial statements. A monetary amount shall be reported. The currency used shall be the group reporting currency.’;

(t)

In S.32.01.C0150 the instructions are replaced by the following:

‘(Re)insurance undertakings shall report their investment performance in accordance with their financial statements. A monetary amount shall be reported. The currency used shall be the group reporting currency.

This value shall not include any value already reported in C0140.’;

(u)

In S.32.01.C0160 the instructions are replaced by the following:

‘All the related undertakings within the scope of group supervision, in the meaning of Article 212(1)(c) of Directive 2009/138/EC, shall report their total performance in accordance with their financial statements. A monetary amount shall be reported. The currency used shall be the group reporting currency.’;

(v)

In S.36.01, S.36.02, S.36.03 and S.36.04 the third paragraph of the general comments is deleted.

(a)

In Code 7 the definition is replaced by the following:

‘Money in the physical form, cash-equivalents, bank deposits and other money deposits’;

(b)

In Code 0 the definition is replaced by the following:

‘Other assets reported in ‘Other investments’.’

(a)

The codes ‘Country’, ‘XV’, ‘XL’ and ‘XT’ are replaced by the following:

(b)

After the row of code ‘0’ (Other investments), a new row is added as follows: