Updated 04/02/2025
In force since 25/05/2023

Initial Legal Act
References (4)
05/05/2023
Implementing Regulation 2023/895 published in OJ
07/03/2022
ZIP ITS on supervisory disclosure
Final Draft published
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Implementing Regulation 2023/895

Commission Implementing Regulation (EU) 2023/895 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the procedures, formats and templates for the disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition and repealing Implementing Regulation (EU) 2015/2452 (Text with EEA relevance)

RecitalsArticle 1 - Public disclosure formatsArticle 2 - Reporting currencyArticle 3 - Templates and instructions for the disclosure of the solvency and financial condition report of individual undertakingsArticle 4 - Templates and instructions for the disclosure of the solvency and financial condition report of groupsArticle 5 - References to other documents in the solvency and financial condition reportArticle 6 - Consistency of informationArticle 7 - Means of disclosure of the group and single solvency and financial condition reportArticle 8 - Involvement of the subsidiaries in the single solvency and financial condition reportArticle 9 - Repeal of Implementing Regulation (EU) 2015/2452Article 10 - Entry into force and date of applicationANNEX IANNEX IIANNEX III