Einde inhoudsopgave
Implementing Regulation (EU) 2015/2450 laying down implementing technical standards with regard to the templates for the submission of information to the supervisory authorities according to Directive 2009/138/EC
Article 7 Simplifications allowed on quarterly reporting for individual undertakings
Geldend
Geldend vanaf 01-01-2016
- Bronpublicatie:
02-12-2015, PbEU 2015, L 347 (uitgifte: 31-12-2015, regelingnummer: 2015/2450)
- Inwerkingtreding
01-01-2016
- Bronpublicatie inwerkingtreding:
02-12-2015, PbEU 2015, L 347 (uitgifte: 31-12-2015, regelingnummer: 2015/2450)
- Vakgebied(en)
Financieel recht / Europees financieel recht
Financieel recht / Financieel toezicht (juridisch)
Verzekeringsrecht / Europees verzekeringsrecht
Verzekeringsrecht / Bijzondere onderwerpen
1.
With regard to the information referred to in point (c) of Article 6(1), quarterly measurements may rely on estimates and estimation methods to a greater extent than measurements of annual financial data. The measurement procedures for the quarterly reporting shall be designed to ensure that the resulting information is reliable and complies with the standards laid down in Directive 2009/138/EC and that all material information that is relevant for the understanding of the data is reported.
2.
When submitting the information referred to in points (i) and (j) of Article 6(1), insurance and reinsurance undertakings may apply simplified methods in the calculation of the technical provisions.