The Danish FSA is required to disclose how the options in the Solvency II Directive (Directive 2009/138/EC) have been exercised when transposing the Directive into Danish law. The document entitled “Template for the disclosure of information regarding the exercise of options under point (D) of Article 31(2) of Directive 2009/138/EC”, from Annex III of Commission Implementing Regulation (EU) 2015/2451 of 2 December 2015, is used for the disclosure.