Instruction No. 2026-I-08 on the reporting procedures for information concerning states S.16.01, S.19.01 and S.20.01 of Implementing Regulation (EU) No. XXXX/XXXX to be communicated by insurance and reinsurance undertakings subject to the "Solvency II" regime, replacing Instruction No. 2016-I-19 of June 27, 2016

PRUDENTIAL CONTROL AND RESOLUTION AUTHORITY ----- Instruction No. 2026-I-08 on the reporting procedures for information concerning states S.16.01, S.19.01 and S.20.01 of Implementing Regulation (EU) No. XXXX/XXXX to be communicated by insurance and reinsurance undertakings subject to the "Solvency II" regime replacing Instruction No. 2016-I-19 of June 27, 2016 The Prudential Control and Resolution Authority, Having regard to Commission Delegated Regulation (EU) 2026/269 of October 29, 2025 amending Commission Delegated Regulation (EU) No. 2015/35 of October 10, 2014 supplementing Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of insurance and reinsurance (known as "Solvency II"); Having regard to Implementing Regulation (EU) No. XXXX/XXXX of XX 2026 amending Commission Implementing Regulation (EU) No. 2015/2450 of December 2, 2015 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities under Directive 2009/138/EC of the European Parliament and of the Council; Having regard to the Insurance Code, in particular Articles L. 310-3-1, L. 321-1 and
L. 321-1-1;
Having regard to the Monetary and Financial Code, in particular Article L. 612-24; Having regard to the Mutual Insurance Code, in particular Articles L. 211-8, L. 211-8-1 and
L. 211-10;
Having regard to the Social Security Code, in particular Articles L. 931-4, L. 931-4-1 and
L. 931-6;
Having regard to the opinion of the Consultative Commission on Prudential Affairs (CCAP) dated June 26, 2026. DECIDES
Article 1:
Hereinafter referred to as "subject undertakings": insurance and reinsurance undertakings subject to the "Solvency II" regime mentioned in Articles
L. 310-3-1 of the Insurance Code, L. 211-10 of the Mutual Insurance Code and L. 931-6
of the Social Security Code.
Article 2:
Subject undertakings mentioned in Article 1 must, when communicating the information contained in states S.16.01 ("Information on annuities arising from non-life insurance commitments"), S.19.01 ("Non-life claims"), S.20.01 ("Evolution of the distribution of the claims burden"), submit the information taking into account the following rules:
I. Insurance undertakings mentioned in Articles L. 321-1 of the
Insurance Code, L. 211-8 of the Mutual Insurance Code and L. 931-4 of the Social Security Code shall submit information relating to commitments contracted in the form of direct insurance and proportional reinsurance acceptance on an occurrence basis for all lines of business mentioned in Annex I of Commission Delegated Regulation (EU) No. 2015/35 of October 10, 2014, with the exception of the lines of business "Marine, aviation and transport insurance" (Line of business 6) and "Credit and suretyship insurance" (Line of business 9), for which undertakings shall submit information on a subscription basis.
II. Insurance undertakings mentioned in Articles L. 321-1 of the
Insurance Code, L. 211-8 of the Mutual Insurance Code and L. 931-4 of the Social Security Code shall submit information relating to commitments contracted in the form of non-proportional reinsurance acceptance on an occurrence basis for all lines of business mentioned in
Annex I of Commission Delegated Regulation (EU) No. 2015/35
of October 10, 2014.
III. Reinsurance undertakings mentioned in Articles L. 321-1-1 of the
Insurance Code, L. 211-8-1 of the Mutual Insurance Code and L. 931-4-1 of the Social Security Code shall submit information relating to commitments contracted on a subscription basis for all lines of business mentioned in Annex I of Commission Delegated Regulation (EU) No. 2015/35 of October 10, 2014.
Article 3:
This instruction replaces Instruction No. 2016-I-19 of June 27, 2016. References to Instruction No. 2016-I-19 of June 27, 2016 shall be understood as references to this instruction.
Article 4:
This instruction shall enter into force on January 30, 2027.
Paris, July 10, 2026
For the Insurance Sector Sub-College
The President,
Jean-Paul FAUGÈRE