COMMISSION IMPLEMENTING REGULATION (EU) 2021/178 of 8 February 2021 laying down technical information for the calculation of technical provisions and basic own funds for reporting with reference dates from 31 December 2020 until 30 March 2021 in accordance with Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and Reinsurance ANNEX I Relevant risk-free interest rate term structures to calculate the best estimate, without any matching adjustment or volatility adjustment ANNEX II Fundamental spreads for the calculation of the matching adjustment ANNEX III Volatility adjustment to the relevant risk-free interest rate term structure

COMMISSION IMPLEMENTING REGULATION (EU) 2021/178 of 8 February 2021 laying down technical information for the calculation of technical provisions and basic own funds for reporting with reference dates from 31 December 2020 until 30 March 2021 in accordance with Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and Reinsurance ANNEX I Relevant risk-free interest rate term structures to calculate the best estimate, without any matching adjustment or volatility adjustment ANNEX II Fundamental spreads for the calculation of the matching adjustment ANNEX III Volatility adjustment to the relevant risk-free interest rate term structureeu-regulation-2021-x-x-178