Disclosure

PRA Rules

Reporting - Disclosure chapters (Chapter 3, Chapter 4, Chapter 5 and Chapter 6)

UK legislation

• General requirements on Public Disclosure for solos – Commission Delegated Regulation (EU) 2015/35 (Title I, Chapter XII)  
• General requirements on Public Disclosure for groups – Commission Delegated Regulation (EU) 2015/35 (Title II, Chapter V) 
• Structure Of The Solvency And Financial Condition Report And Regular Supervisory Report - Commission Delegated Regulation (EU) 2015/35 (Annex XX)

UK technical standards

• Procedures, formats and templates of the solvency and financial condition report - Commission Delegated Regulation (EU) 2015/2452, as amended, including by The Technical Standards  (Solvency II Directive & Institutions for Occupational Retirement Provision Directive) (EU Exit) Instrument 2019, Annex L 

Supervisory Statements

• Solvency II: reporting and public disclosure options provided to supervisory authorities (SS40/15)
• Solvency II: External audit of, and responsibilities of the governing body in relation to, the public disclosure requirement (SS11/16)
• PRA approach to interpreting reporting and disclosure requirements and regulatory transactions forms after EU withdrawal (SS2/19, Chapter 4)
• Enhancing banks’ and insurers’ approaches to managing the financial risks from climate change (SS3/19)
• Solvency II: Group supervision (SS9/15)
• Solvency II: Remuneration requirements (SS10/16)

Other relevant material

Guidelines originally issued by European Supervisory Authorities should be read in conjunction with "Interpretation of EU Guidelines and Recommendations: Bank of England and PRA approach after the UK’s withdrawal from the EU" (Statement of Policy)

• Guidelines on reporting and public disclosure (EIOPA-BoS-15/109)
• Guidelines on the supervision of branches of third-country insurance undertakings (EIOPA-BoS-15/110)