2015-12-02

Added 2026-07-13 · Updated 2026-09-22

Commission Implementing Regulation (EU) 2015/2452 on Solvency and Financial Condition Report Templates

The European Commission adopted Implementing Regulation (EU) 2015/2452 to establish implementing technical standards for the procedures, formats, and templates of the solvency and financial condition report under Directive 2009/138/EC. This regulation mandates that insurance and reinsurance undertakings and groups publicly disclose specific data using prescribed templates, such as S.02.01.02 for balance sheets and S.05.01.02 for premiums and claims. It requires monetary figures to be disclosed in thousands of units and defines the reporting currency based on financial statement preparation. The regulation entered into force on the twentieth day following its publication in the Official Journal of the European Union.

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European Insurance and Occupational Pensions Authority

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Lineage: Superseded

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Timeline

Amended 4 times · last 2023-04-04

• 2023-04-04EIOPACommission Implementing Regulation (EU) 2023/895 on disclosure of solvency and financial condition reportssupersedes
• 2019-11-27EIOPACommission Implementing Regulation (EU) 2019/2102 amending Implementing Regulation (EU) 2015/2452 regarding disclosure of information for the adjustment for the loss-absorbing capacity of deferred taxesamends
• 2018-11-23EIOPACommission Implementing Regulation (EU) 2018/1843 amending Implementing Regulation (EU) 2015/2452 regarding the scope of the template for disclosing premiums, claims and expenses by countryamends
• 2017-11-24EIOPACommission Implementing Regulation (EU) 2017/2190 amending and correcting Implementing Regulation (EU) 2015/2452 on solvency and financial condition report templatesamends

Source: European Insurance and Occupational Pensions Authority — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works