(b)

in paragraph 4, point (c) is replaced by the following: ; within the part of their report on their solvency and financial condition consisting of information addressed to market professionals referred to in Article 51(1b), publicly disclose all of the following: the fact that they apply the transitional adjustment to the risk-free interest rate term structure; the quantification of the impact of not applying that transitional measure on their financial position; where the undertaking would comply with the Solvency Capital Requirement without application of that transitional measure, the reasons for its application; an assessment of the dependency of the undertaking on that transitional measure and, where applicable, a description of the measures taken or planned by the undertaking to reduce or remove the dependency.’

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.