(b)

Directive (EU) 2025/2 of the European Parliament and of the Council of 27 November 2024 amending Directive 2009/138/EC as regards proportionality, quality of supervision, reporting, long-term guarantee measures, macro-prudential tools, sustainability risks and group and cross-border supervision, and amending Directives 2002/87/EC and 2013/34/EU (Text with EEA relevance) · European Union

the criteria for limited supervisory reporting for captive insurance undertakings and captive reinsurance undertakings considering the nature, scale and complexity of the risks of those specific types of undertaking with a view to ensuring, to the appropriate extent, convergence of supervisory reporting.’

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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.