RegAlert2019-11-27
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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.
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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
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