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The regular supervisory report shall include all of the following information regarding the own funds of the insurance or reinsurance undertaking: (a) information on the material terms and conditions of the main items of own funds held by the undertaking(b) the expected developments of the...

The regular supervisory report shall include any important information, other than that already disclosed in the solvency and financial condition report of the insurance or reinsurance undertaking, regarding the valuation of its assets, technical provisions and other liabilities for solvency...

The regular supervisory report shall include qualitative and quantitative information regarding the risk profile of the insurance and reinsurance undertaking, in accordance with paragraphs 2 to 9, separately for all of the following categories of risk: (a) underwriting risk; (b) market risk; (c)...

The regular supervisory report shall include all of the following information regarding the insurance or reinsurance undertaking's system of governance: (a) information allowing the supervisory authorities to gain a good understanding of the system of governance within the undertaking, and to...

The regular supervisory report shall include all of the following information regarding the business of the insurance or reinsurance undertaking: (a) the main trends and factors that contribute to the development, performance and position of the undertaking over its business planning time period...

The ORSA supervisory report shall present all of the following: (a) the qualitative and quantitative results of the own risk and solvency assessment and the conclusions drawn by the insurance or reinsurance undertaking from those results; (b) the methods and main assumptions used in the own risk...

For the purposes of this Chapter, the information submitted to supervisors shall be considered as material where its omission or misstatement could influence the decision-making or judgement of the supervisory authorities.

The information which supervisory authorities require insurance and reinsurance undertakings to submit at predefined periods in accordance with Article 35(2)(a)(i) of Directive 2009/138/EC shall comprise the following: (a) the solvency and financial condition report disclosed by the insurance or...

Where a comparison of the information with that reported on the previous reporting period is required in accordance with this Chapter, insurance and reinsurance undertakings shall comply with such a requirement only where the previous reporting period covers a period after the date of application...

Where insurance and reinsurance undertakings have to disclose publicly, in accordance with Article 54(1) of Directive 2009/138/EC, appropriate information on the nature and effects of any major development significantly affecting the relevance of their solvency and financial condition report, the...