In accordance with Article 16 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Insurance and Pensions Authority) Retirement), Decision No 716 /2009/EC is amended and Commission Decision 2009 /79/EC is repealed and, within the tasks conferred on it, the European Insurance and Occupational Pensions Authority issued on 31 October 2013 a series of guidelines on the governance system of the insurance institutions, the internal assessment forward-looking risks, the provision of information to the supervisor and the prior request for internal models addressed to the Supervisory Authorities. These guidelines indicate how to proceed in the preparatory phase prior to the implementation of Directive 2009 /138/EC of the European Parliament and of the Council of 25 November 2009 on life assurance, access to insurance and insurance business reinsurance and its financial year, hereinafter referred to as Solvency II Directive.

These guidelines, which have been implemented since 1 January 2014, are intended to be prepared by insurance and reinsurance entities and groups of insurers and reinsurers within the scope of these guidelines. described above, by the time it is fully applicable, on a compulsory basis, to the regime of the Solvency II Directive as from 1 January 2016. At the same time, it is intended to prevent each Member State from creating solutions at national level, by providing these guidelines with a consistent and convergent approach to the preparation of the Solvency II Directive.

The supervisory authorities may apply and, where appropriate, transfer their content to insurance and reinsurance entities, and to groups of insurance and reinsurance entities.

This resolution is intended to clarify the principles applicable to facilitate the transition to the Solvency II regime as regards the governance system, including the risk management system and the evaluation of the Forward-looking risks; setting the deadlines, conditions and procedure to be followed for the submission of the supervisory report of the internal risk-forward assessment of the risks to the Directorate-General for Insurance and Pension Funds; and give publicity to the guidelines and recommendations published by the European Authority Insurance and Retirement Pensions up to the date of this resolution.

Within the scope of the governance system, applicable to all insurance and reinsurance entities and groups of insurance and reinsurance entities, the resolution promotes the preparation of the main aspects of the Directive. of Solvency II in order to ensure sound and prudent management of the insurance business. The governance system includes the following functions: risk management, compliance, internal audit and actuarial. All of these are considered key functions and therefore important or critical.

The system of government shall establish adequate mechanisms to ensure compliance with the requirements of the ability and good repute of the persons effectively directing the entity and the process of implementation of the said entities. requirements for those who perform the core functions.

The proper exercise of the functions of each functional area of the entity as well as the key or key functions will be ensured by the implementation of an effective internal control system.

The resolution also includes the principle of prudence in investment, with which it is intended that the entities will develop their own risk indicators, in line with their policy of risk management of investment and your business strategy.

The ultimate responsibility for the governance system will be the administrative organ.

As part of its risk management system, insurers and reinsurers and insurance and reinsurance group groups will implement a process to develop an internal risk-forward assessment. which shall form an integral part of the business strategy and shall be taken into account in a continuous manner in the decisions of the entity.

The principles contained in this resolution shall be applied in a manner proportionate to the nature, volume and complexity of the entity's operations.

By virtue of the provisions of the additional first provision, the second and second provisions of Article 1 (9) of Order ECC/730 /2014 of 29 April 2014, temporary measures to facilitate the progressive adaptation of the insurance and reinsurance undertakings to the new scheme of Directive 2009 /138/EC of the European Parliament and of the Council of 25 November 2009 on life assurance, access to and pursuit of the business of insurance and reinsurance Address General has resolved:

First. General provisions.

One. Object and definitions.

This resolution aims to clarify the principles applicable to facilitate the transition to the regime provided for in Directive 2009 /138/EC of the European Parliament and of the Council of 25 November 2009 on insurance life, access to the insurance and reinsurance business and its financial year (Solvency II), in matters such as the system of government, including the risk management system and the internal prospective assessment of the risks; fixing the time limits, conditions and procedure to be followed for the submission of the internal assessment monitoring report Forward-looking risks to the General Directorate of Insurance and Pension Funds; and to give publicity to the guidelines and recommendations published by the European Insurance and Occupational Pensions Authority up to the date of this resolution.

For the purposes of this resolution:

1. Role: The ability of an insurance or reinsurance entity to perform certain tasks of the entity's government.

2. System of government of the entity: transparent and appropriate organizational structure, with a clear distribution and adequate separation of functions, and an effective system that ensures the transmission of information and a sound and prudent management of the activity, and the appropriate internal control mechanisms, including the following key functions: the risk management function, the compliance function, the internal audit function and the actuarial function.

3. Risk of subscription: The risk of loss or adverse change in the value of the commitments arising from its insurance activity due to the inadequacy of the pricing assumptions and the provision of provisions.

4. Market risk: The risk of loss or adverse change in the financial situation resulting, directly or indirectly, from fluctuations in the level and volatility of the market prices of assets, liabilities and instruments financial.

5. Credit risk: The risk of loss or adverse change in the financial situation resulting from fluctuations in the solvency of securities issuers or counterparties and any debtors to which institutions are exposed insurers and reinsurers, in the form of risk of counterparty default, risk of spread or concentration of market risk.

6. Operational Risk: The risk of loss arising from the inadequacy or dysfunction of internal processes, personnel and systems, or external events.

7. Liquidity risk: The risk that insurers and reinsurers cannot make investments and other assets to meet their financial obligations on maturity.

8. Risk of concentration: Any exposure to risks that leads to a potential loss of potential sufficient to endanger the solvency or financial situation of insurance and reinsurance entities.

9. Risk mitigation techniques: All that allow insurance and reinsurance entities to transfer part or all of their risks to third parties.

Two. Principle of proportionality.

The provisions contained in this resolution shall be applied in a proportionate manner to the nature, volume and complexity of the entity's operations.

Second. Government system of insurance and reinsurance entities.

One. Definition and general requirements of the governance system.

1. All insurers and reinsurers and groups of insurance and reinsurance entities shall introduce the necessary measures to ensure that an effective system of government ensures sound and prudent management of the activity.

The government system will comprise at least a transparent and appropriate organizational structure, with a clear distribution and adequate separation of functions, effective mechanisms to guarantee the transmission of the information, and remuneration policies appropriate to the characteristics of the entities.

The system of government shall establish appropriate mechanisms to ensure compliance with the requirements of fitness and good repute of persons who effectively direct or perform the functions of the entity. (a) the key to the integration and the requirements established in relation to risk management, the internal assessment of risks, internal and compliance control, internal audit, actuarial function and outsourcing of functions or activities.

2. The governance system should be reviewed internally on a regular basis.

3. Insurance and reinsurance undertakings shall take the necessary measures to draw up written policies concerning at least risk management, internal control and internal audit and, where appropriate, the outsourcing of functions or activities, and the means for their implementation.

Written policies should be approved by the entity's management body, in accordance with the schedule drawn up and presented to the General Directorate of Insurance and Pension Funds.

4. Insurance and reinsurance entities shall implement reasonable measures to ensure continuity and regularity in the execution of their activities, including the development of contingency plans. To this end, institutions shall employ appropriate and proportionate systems, resources and procedures.

Two. Risk management system.

1. Insurance and reinsurance entities shall introduce a risk management system comprising the strategies, processes and information procedures necessary to identify, measure, monitor, manage and report in a way continues the risks to which, on an individual and aggregate level, they are or may be exposed, and their interdependencies.

This risk management system will be effective and properly integrated into the organisational structure and decision-making process of the entity, and will take due account of the people who lead it in a way effective or exercise the fundamental functions that make up the governance system.

2. The risk management system shall cover at least the following areas:

a) Subscription and constitution of reserves;

b) asset and liability management;

(c) investments, in particular derivative instruments and similar commitments;

d) liquidity risk management;

e) concentration risk management;

f) operational risk management;

g) reinsurance and other risk mitigation techniques.

Within the entity's governance system, policies written on risk management will at least include those related to these areas.

3. Insurance and reinsurance entities shall take the measures to implement a risk management function that facilitates the application of the risk management system.

Three. Principle of prudence.

Insurance and reinsurance entities will incorporate the necessary measures to adjust their investments to the precautionary principle.

Four. Compliance function.

Insurance and reinsurance entities shall take the necessary measures to implement the compliance function which shall include advice to the administrative body on compliance with the legal provisions, regulations and administrative provisions affecting the entity, as well as compliance with its internal rules. It shall also conduct the assessment of the impact of any change in the legal environment on the institution's operations and the determination and assessment of the risk of non-compliance.

Five. Internal audit function.

1. Insurance and reinsurance entities shall take the necessary measures to implement an effective internal audit function, which shall cover the verification of the adequacy and effectiveness of the internal control system and other elements of the system. of the entity's governance.

2. The internal audit function shall be objective and independent of the operational functions.

3. The conclusions and recommendations resulting from the internal audit shall be notified to the administrative body, which shall determine which actions shall be taken and shall ensure that these actions are carried out.

Six. Actuarial function.

Insurance and reinsurance entities will take the necessary steps to implement an effective actuarial function that will be in charge of:

a) Coordinate the calculation of technical provisions;

(b) ensure the adequacy of the underlying methodologies and models used, as well as the assumptions used in the calculation of technical provisions;

(c) assess the adequacy and quality of data used in the calculation of technical provisions;

d) collate the calculation of technical provisions with previous experience;

(e) inform the administrative body on the reliability and adequacy of the calculation of technical provisions;

f) rule on the overall subscription policy;

g) to rule on the adequacy of reinsurance agreements;

h) contribute to the effective implementation of the risk management system, in particular as regards the internal risk assessment.

Seven. Internal control.

Insurance and reinsurance entities shall take the necessary measures to implement, document and maintain at all times an internal control system appropriate to their organization.

Such a system shall include at least administrative and accounting procedures, adequate structure, appropriate reporting mechanisms at all levels of the entity and a compliance function.

Eight. Outsourcing of critical or critical functions or activities.

1. For the purposes of this resolution, any type of arrangement concluded between an insurance or reinsurance undertaking and a third party, whether or not an entity subject to supervision, is understood to be an outsourcing of functions, under which is directly or by subcontracting, performing an activity or a function which, in other circumstances, has been performed by the insurance or reinsurance undertaking itself.

2. Outsourcing of critical or important operational functions or activities of insurance and reinsurance entities shall not impair the quality of its governance system, unduly increase operational risk, impair capacity of the General Directorate of Insurance and Pension Funds to monitor compliance with the obligations of the entity, or to affect the continuous and satisfactory service for policyholders.

For this purpose, a person responsible for the outsourced function or activity must be designated within the entity, having sufficient experience and knowledge to check the performance of the suppliers of the services.

3. In any event, insurance and reinsurance entities that outsource part of their functions will continue to respond to compliance with the provisions of this resolution.

Nine. Responsibility of the administrative bodies and the management bodies of the insurance and reinsurance entities.

1. The management body of the insurance and reinsurance entities shall be responsible for taking the necessary measures and procedures to ensure the progressive adaptation to Solvency II.

2. Management positions and those responsible for the functions of the government system or the outsourced function or activity shall assume responsibility for the progressive fulfilment of the functions assigned to them in accordance with the the organisational structure of the institution and the functions delegated to them by the administrative body.

Third. Internal risk assessment of risks (based on the principles of internal risk assessment and solvency).

One. The purpose, scope and timing of the internal risk assessment internal assessment.

1. As part of its risk management system, insurers and reinsurers and insurance and reinsurance groups shall establish appropriate mechanisms for the gradual implementation of a process to serve as a basis for to develop a forward-looking internal risk assessment on a regular basis and, in any case, immediately after any significant change in its risk profile.

The evaluation will cover at least the following:

(a) Global solvency needs taking into account the specific risk profile, approved risk tolerance limits and the business strategy of the company.

b) Continuous compliance with capital requirements and technical provisions.

(c) The extent to which the risk profile of the undertaking deviates from the assumptions on which the Solvency Capital Requirement is based.

2. The internal risk assessment shall form an integral part of the business strategy and shall be taken into account in a continuous manner in the entity's strategic decisions.

3. Insurers and reinsurers and groups of insurance and reinsurance entities to which the Solvency II Directive applies shall carry out the assessment of the overall solvency requirements, as provided for in the (a) of the preceding number 1, at least twice during the preparatory phase, according to the timetable drawn up and submitted to this Steering Centre. Following the recommendations of the European Insurance and Occupational Pensions Authority, this Steering Centre recommends that the first assessment be carried out in 2014 and the second in 2015.

4. The internal risk-forward assessment referred to in paragraphs (b) and (c) of the preceding number 1 shall only be carried out by the insurance and reinsurance entities and the groups of insurers and reinsurers that are located. within the thresholds laid down in the guidelines on the provision of information emanating from the European Insurance and Occupational Pensions Authority and referred to in Article 1 of Order ECC/730 /2014 of 29 April 2014, of temporary measures for facilitate the progressive adaptation of the insurance and reinsurance entities to the new Directive 2009 /138/EC of the European Parliament and of the Council of 25 November 2009 on life assurance, access to insurance and reinsurance activities and their financial year, having been carried out since 2015 once they are available the technical specifications necessary for the calculation of the Solvency Capital Requirement and the technical provisions.

Two. Purpose, scope, time limits, and procedure to be followed for the submission of the monitoring report for the internal risk assessment of the risks to the Directorate-General for Insurance and Pension Funds.

1. Insurance and reinsurance undertakings and groups of insurance and reinsurance undertakings shall submit to the Directorate-General for Insurance and Pension Funds the report on the supervision of the internal risk assessment of risks. own.

This report should collect at least the following:

a) Qualitative and quantitative results of the prospective assessment and the conclusions in this respect.

(b) Methods and main assumptions used to carry out the internal risk-forward assessment of risks.

(c) Comparison between the overall solvency needs arising from the forward-looking internal assessment of the risks, the Solvency Capital Requirement and the Company's own funds.

At the same time, the risks that can significantly affect the progress of the entity and the bodies involved in the decision-making in the internal assessment of risks should be identified.

2. The report will be presented to the Directorate-General for Insurance and Pension Funds, in accordance with the timetable drawn up and presented to this Steering Centre, and, in any case, within two weeks of its review and approval by its administrative body.

3. Paragraph (c) of the preceding paragraph 1 shall only be completed as of 2015 by the insurance and reinsurance entities and groups of insurance and reinsurance entities within the thresholds laid down in the guidelines on the provision of information emanating from the European Insurance and Occupational Pensions Authority and listed in Article 1 of Order ECC/730 /2014 of 29 April 2014 on temporary measures to facilitate the progressive adaptation of the Insurers and reinsurers to the new scheme of the Parliament's Directive 2009 /138/EC Council Regulation (EC) No 725/2009 of 25 November 2009 on the safe-of-life, access to and pursuit of the business of insurance and reinsurance business.

4. The submission of this report shall be carried out by telematic means.

Fourth. Publicity of the guidelines and recommendations issued by the European Insurance and Occupational Pensions Authority.

As an annex to this resolution, the guidelines and recommendations of the European Insurance and Occupational Pensions Authority, drawn up in accordance with Articles 5 and 16 of EU Regulation No 1094/2010, of 24 June 2010, are published. The European Insurance and Occupational Pensions Authority, which shall be taken as a reference for the purpose of its progressive adaptation to the new Solvency II regime of Directive 2009 /138/EC of the European Parliament and of the European Parliament and of the European Union, of the Council of 25 November 2009 on life assurance, access to the business of insurance and of reinsurance and its financial year.

Single end disposition. Effects.

This resolution shall produce effects on the day following that of its publication in the "Official State Gazette".

Madrid, June 16, 2014. -Director General of Insurance and Pension Funds, Maria Flavia Rodriguez-Ponga Salamanca.

ANNEX

Guidelines and recommendations to be met by insurers and reinsurers and groups of insurance and reinsurance entities on a government system, internal risk assessment, prior application of internal models and providing information to the supervisor

-Governance system:

Guideline 1: General provisions.

Guideline 2: Progress report to EIOPA.

Guideline 3: Administration, address, or monitoring authority.

Guideline 4: Organizational and operational structure.

Guideline 5: Fundamental Functions.

Guideline 6: Decision making.

Guideline 7: Documentation of decisions taken at the administration, management, or supervisory level.

Guideline 8: Internal review of the governance system.

Guideline 9: Policies.

Guideline 10: contingency plans.

Guideline 11: Fitness requirements.

Guideline 12: Honorability requirements.

Guideline 13: Fitness and Honorability Policies and Procedures.

Guideline 14: Outsourcing of core functions.

Guideline 15: Role of the administrative, management, or supervisory body in the risk management system.

Guideline 16: Risk Management Policy.

Guideline 17: Risk Management Function: General tasks.

Guideline 18: Subscription risk management policy and reserve constitution risk.

Guideline 19: Operational Risk Management Policy.

Guideline 20: Control and documentation of risk reduction techniques.

Guideline 21: Reinsurance and other risk mitigation techniques: Risk management policies.

Guideline 22: Asset and passive management policy.

Guideline 23: Investment Risk Management Policy.

Guideline 24: Liquidity Risk Management Policy.

Guideline 25: Managing investment risk.

Guideline 26: Evaluation of non-routine investment activities.

Guideline 27: Unit-linked and index-linked life insurance.

Guideline 28: Assets not admitted to trading on a regulated market.

Guideline 29: Derivative instruments.

Guideline 30: Instruments securitised.

Guideline 31: Capital Management Policy.

Guideline 32: Medium Term Capital Management Plan.

Guideline 33: Internal control environment.

Guideline 34: Control and notifications.

Guideline 35: Independence.

Guideline 36: Internal audit policy.

Guideline 37: Internal audit function tasks.

Guideline 38: Tasks of the actuarial function.

Guideline 39: Coordination of calculation of technical provisions.

Guideline 40: Quality of data.

Guideline 41: Subscription policy and reinsurance agreements.

Guideline 42: The actuarial function of a company with an internal model in the pre-request phase.

Guideline 43: Actuarial report for the administrative, management, or supervisory authority.

Guideline 44: Critical or important operational functions and activities.

Guideline 45: Subscription.

Guideline 46: Intragroup Outsourcing.

Guideline 47: Outsourcing written policy.

Guideline 48: Responsible enterprise.

Guideline 49: Responsibilities to establish internal governance requirements.

Guideline 50: Group-level governance system.

Guideline 51: Risks with significant impact at group level.

Guideline 52: Risk management of the group.

-Internal assessment of risks (based on the principles of internal risk assessment and solvency):

Guideline 1: General provisions.

Guideline 2: Progress report to EIOPA.

Guideline 3: The applicability of the threshold for the prospective internal assessment of own risks.

Guideline 4: Proportionality.

Guideline 5: Administration, direction, or monitoring function: Focus "from top to bottom".

Guideline 6: Documentation.

Guideline 7: A forward-looking internal risk assessment policy (based on the principles of internal risk assessment and solvency).

Guideline 8: Registration of each internal risk assessment of own risks (based on the principles of internal risk assessment and solvency).

Guideline 9: Internal report on the prospective internal assessment of own risks (based on the principles of internal risk assessment and solvency).

Guideline 10: Monitoring report on the internal risk assessment of own risks (based on the principles of internal risk assessment and solvency).

Guideline 11: Valuation and recognition of global solvency needs.

Guideline 12: Assessment of global solvency needs.

Guideline 13: Forward-looking Vision of Global Solvency Needs.

Guideline 14: Capital regulatory requirements.

Guideline 15: Technical provisions.

Guideline 16: Deviations from the assumptions on which the calculation of the Solvency Capital Requirement is based.

Guideline 17: Link to strategic direction process and decision-making framework.

Guideline 18: Frequency.

Guideline 19: Scope of the internal prospective assessment of the risks of the group at the group level (based on the principles of internal risk assessment and solvency).

Guideline 20: Information to the supervisory authorities.

Guideline 21: Assessment of the impact of the group's specific risks on global solvency needs.

Guideline 22: General rule for the prospective internal assessment of the risks of the group at the group level (based on the principles of internal risk assessment and solvency).

Guideline 23: Specific requirements for the development of a single internal risk assessment document.

Guideline 24: Internal model users.

Guideline 25: Integration of related insurance and reinsurance undertakings from third countries.

-Prerequest internal models:

Guideline 1: General provisions.

Guideline 2: Progress report to EIOPA.

Guideline 3: Review by the competent national authorities.

Guideline 4: Modifying the internal model during the pre-request process.

Guideline 5: Scope of the model change policy.

Guideline 6: Definition of major change.

Guideline 7: Combination of multiple changes.

Guideline 8: Group internal model policy and changes (pursuant to Article 231 of the Solvency II Directive).

Guideline 9: Assessment of compliance.

Guideline 10: Incentive to improve internal model quality.

Guideline 11: Fitness of the business.

Guideline 12: Understanding the internal model.

Guideline 13: Contribution in decision making.

Guideline 14: Contribution in decision making.

Guideline 15: Contribution in decision making.

Guideline 16: Calculation periodicity.

Guideline 17: Group specificities.

Guideline 18: Assumptions set.

Guideline 19: Governance.

Guideline 20: Communication and uncertainty.

Guideline 21: Documentation.

Guideline 22: Validation.

Guideline 23: Consistency verification points.

Guideline 24: Consistency aspects.

Guideline 25: Assessment of consistency.

Guideline 26: Risk profile knowledge.

Guideline 27: Wealth of expected probability distribution.

Guideline 28: Assessment of the wealth of the predicted probability distribution.

Guideline 29: Enrichment of expected probability distribution.

Guideline 30: Knowledge of approximations.

Guideline 31: Measure of reference risk as an intermediate result.

Guideline 32: Using another underlying variable.

Guideline 33: Using analytic closed formulas.

Guideline 34: Management actions.

Guideline 35: Multiple Approaches.

Guideline 36: Profit and Loss Attribution.

Guideline 37: Application of profit and loss allocation.

Guideline 38: Application of loss and profit allocation and validation.

Guideline 39: Validation Policy and Report.

Guideline 40: Scope and purpose of the validation process.

Guideline 41: Significantly.

Guideline 42: Quality of validation process.

Guideline 43: Validation process governance.

Guideline 44: Functions in the validation process.

Guideline 45: Independence of the validation process.

Guideline 46: Specific group internal models.

Guideline 47: Range of tools.

Guideline 48: Staging tests and scenario analysis.

Guideline 49: Application of tools.

Guideline 50: Validation data sets.

Guideline 51: Control procedures.

Guideline 52: Documentation of methodologies.

Guideline 53: Circumstances under which the internal model does not work effectively.

Guideline 54: Adequacy to recipients.

Guideline 55: User manuals or process description.

Guideline 56: Documentation of model results.

Guideline 57: Software platforms and modeling.

Guideline 58: External data.

Guideline 59: Understanding the external model.

Guideline 60: Review of model choice and external data.

Guideline 61: Integration into the internal model frame.

Guideline 62: Validation.

Guideline 63: Documentation.

Guideline 64: Relationship of competent national authorities to external model providers.

Guideline 65: Function of service providers when using external models and data.

Guideline 66: Formation of an opinion regarding the scope of the internal model during the process of prior request of internal models for groups.

Guideline 67: Tasks of the group supervisor and other competent national authorities participating in the process of prior request of internal models for groups.

Guideline 68: On-site joint exams performed during the process of preprocessing internal models for groups.

Guideline 69: Off-site activities relative to internal models during the process of prefiling internal models for groups.

Guideline 70: Participation of competent national authorities of third countries during the process of prior application of internal models for groups.

-Supply information to the monitor:

Guideline 1: General provisions.

Guideline 2: Progress report to EIOPA.

Guideline 3: Annual quantitative information provision thresholds by individual entities.

Guideline 4: Quarterly quantitative information provision thresholds by individual entities.

Guideline 5: Market Share of Individual Entities.

Guideline 6: Calculating the market share of life insurance activities.

Guideline 7: Calculation of the market share of insurance activities other than life insurance.

Guideline 8: Notification by the competent national authorities to insurance and reinsurance undertakings.

Guideline 9: Annual quantitative information provision thresholds by groups.

Guideline 10: Quarterly quantitative information provision thresholds by groups.

Guideline 11: Communication of National Competent Authorities to participating insurance or reinsurance undertakings or insurance holding companies that lead an insurance or reinsurance group.

Guideline 12: Qualitative information provisioning thresholds.

Guideline 13: Quantitative annual information for individual entities.

Guideline 14: Quantitative Annual Information for Individual Entities-Internal Models.

Guideline 15: Quantitative Annual Information for Individual Entities-Limited Availability Funds.

Guideline 16: Quantitative quarterly information for individual entities.

Guideline 17: Quantitative annual group information.

Guideline 18: Quantitative Annual Information for Groups-Internal Models.

Guideline 19: Quantitative annual group information-Limited availability funds.

Guideline 20: Quantitative Quarterly Information for Groups.

Guideline 21: Information about general governance requirements.

Guideline 22: Information about the requirements of fitness and good repute.

Guideline 23: Information about the risk management system.

Guideline 24: Internal control system information.

Guideline 25: Additional information.

Guideline 26: Information about the governance system-groups.

Guideline 27: Information about governance structure.

Guideline 28: Your own funds information.

Guideline 29: Asset valuation information.

Guideline 30: Technical provisions assessment information.

Guideline 31: Information about the valuation of other liability items.

Guideline 32: Any other meaningful information.

Guideline 33: Valuation information for solvency-group effects.

Guideline 34: Company information policy.

Guideline 35: Reference dates of the initial submission and deadlines for forwarding the information to the competent national authorities.

Guideline 36: Business lines and supplemental identification code.

Guideline 37: Media presentation of information.

Guideline 38: Currency and Units.

Guideline 39: Data Controls.