On 22 September 2014, the Central Bank of Ireland (the Central Bank) published a letter (dated 18 July 2014) reminding (re)insurers of the Central Bank's expectation of reporting by them under the Guidelines on Preparing for Solvency II - Submission for Information.  The requirement to submit an annual and a quarterly (beginning with Q3 of 2015) preparatory submission in 2015 applies to (a) (re)insurers designated as High and Medium-High impact under the Central Bank's PRISM (Probability Risk and Impact SysteM) regime and (b) to groups above a specified threshold.  However, Medium-Low and Low impact reinsurers (and below-threshold groups) may wish to submit equivalent reports to assist with their own Solvency II preparations. The letter advises that preparatory reports and Solvency II reports (from January 2016) must be made in XBRL format.  The European Insurance and Occupational Pensions Authority (EIOPA) is developing a tool for undertakings to assist in preparing reports in this format (expected to be available before the end of 2014).