Recital 3

(3)Commission Implementing Regulation (EU) 2015/2450 ⁴ lays down the reporting templates that insurance and reinsurance undertakings must use for reporting information to the supervisory authorities that is necessary for the purposes of supervision. In order to ensure that supervisory authorities receive appropriate information for the purposes of the supervisory review process also on qualifying infrastructure investments made by insurance and reinsurance undertakings as well as investments in ELTIFs and equities traded on MTFs, the templates for reporting by these undertakings to supervisory authorities, as laid down in Implementing Regulation (EU) 2015/2450, should be amended accordingly.