Where method 1 or a combination of methods is used, participating insurance and reinsurance undertakings, insurance holding companies and mixed financial holding companies shall be allowed to apply Article 105a to a sub-set of equity investments.
The Commission shall supplement this Directive by adopting delegated acts in accordance with Article 301a specifying:
the approach to be used when assessing compliance with the conditions referred to in Article 105a(1) and when calculating the amount of equities that are treated as long-term equity investments where method 1 or a combination of methods is used;
the information to be included in the report on solvency and financial condition at the level of the group referred to in Article 256(1) or the single solvency and financial condition report referred to in Article 256(2), and in the regular supervisory report at the level of the group referred to in Article 256b(1) or the single regular supervisory report referred to in Article 256b(2).