Regulatory Alerts2019-11-27
Added · Updated
Commission Implementing Regulation (EU) 2019/2103 amending and correcting Implementing Regulation (EU) 2015/2450
The European Commission amends Implementing Regulation (EU) 2015/2450 to update supervisory reporting templates for insurance and reinsurance undertakings. The changes align templates with Delegated Regulations (EU) 2018/1221 and (EU) 2019/981 by introducing new rows and columns for securitisations, Solvency Capital Requirement simplifications, and the loss-absorbing capacity of deferred taxes. Information regarding deferred taxes is voluntary until 31 December 2019 and becomes compulsory from 1 January 2020. The Regulation also corrects an error in template S.25.02 instructions and enters into force on the twentieth day following its publication.
Topics
Share