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Article 256 is amended as follows: paragraph 1 is replaced by the following: ‘1. Member States shall require participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies to disclose publicly, on an annual basis, a report on solvency and financial condition at the level of the group. That report shall contain information about the group addressed to other market professionals, as referred to in Article 51(1b). Articles 51, 53, 54 and 55 shall apply mutatis mutandis. Member States shall ensure that the participating insurance and reinsurance undertakings, the insurance holding company or the mixed financial holding company disclose the information referred to in this Article within 24 weeks of the end of the undertaking’s financial year.’ ; in paragraph 2, point (b) is replaced by the following: ; the information for any of the subsidiaries within the group which must be individually identifiable, including both parts of the solvency and financial condition report, and must be disclosed in accordance with Articles 51, 53, 54 and 55.’ paragraph 4 is replaced by the following: ‘4. The Commission shall supplement this Directive by adopting delegated acts in accordance with Article 301a further specifying the information which must be disclosed in the single solvency and financial condition report referred to in paragraph 2 of this Article and the report on solvency and financial condition at the level of the group referred to in paragraph 1 of this Article.’ ;

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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.