1.The regular supervisory report shall contain all of the following information about the business of the insurance or reinsurance undertaking:
the name and legal form of the undertaking;
where available, the legal entity identifier of the insurance or reinsurance undertaking, as specified pursuant to Article 7(4), point (b), of Regulation (EU) 2023/2859;
the main trends and factors that contribute to the development, performance and position of the undertaking over its business planning time period including the undertaking’s competitive position and any significant legal or regulatory issues;
a description of the business objectives of the undertaking, including the relevant strategies and timeframes.
2.The regular supervisory report shall include all of the following qualitative and quantitative information regarding the underwriting performance of the insurance or reinsurance undertaking, as shown in the undertaking’s financial statements:
an analysis of the undertaking’s overall underwriting performance during the reporting period and reasons for any material changes compared to the previous reporting period;
projections of the undertaking’s underwriting performance with information on significant factors that might affect such underwriting performance, over its business planning time period.
3.The regular supervisory report shall contain all of the following qualitative and quantitative information regarding the performance of the investments of the insurance or reinsurance undertaking, as shown in the undertaking’s financial statements:
an analysis, by relevant asset class, of the undertaking’s overall investment performance during the reporting period, and, where applicable, the reasons for any material changes to that performance compared to the previous reporting period;
projections of the undertaking’s expected investment performance, with information on significant factors that might affect such investment performance, over its business planning time period;
the key assumptions which the undertaking makes in its investment decisions with respect to the movement of interest rates, exchange rates, and other relevant market parameters, over its business planning time period;
information about any investments in securitisation, and the undertaking’s risk management procedures in respect of such securities or instruments.
4.The regular supervisory report shall contain information about any material income and expenses, other than underwriting or investment income and expenses, over the undertaking’s business planning time period.
5.The regular supervisory report shall contain any other material information regarding their business and performance.