The Federal Ministry of Finance is authorised to issue, by statutory instrument, provisions for small insurance undertakings 1. on the calculation and level of the Solvency Capital Requirement, 2. on the minimum amount of the Minimum Capital Requirement applicable to the individual classes of insurance, and on its calculation, 3. on how, at life insurance undertakings, own funds not shown in the balance sheet are calculated, and to what extent they may be counted towards the Solvency Capital Requirement and the Minimum Capital Requirement, 4. on the content, form, and number of copies of the solvency balance sheet and the report on capital investments to be prepared under section 216, and the deadline for submission to the supervisory authority, 5. on the manner of data transmission, the data formats to be used, and the data quality to be maintained, 6. on quantitative and qualitative requirements for the investment of the tied assets in accordance with section 215(1) and (2), first sentence; the regulation may permit investment in other investments where these have security and liquidity comparable to the investments named in section 215(2), first sentence, points 1 to 7, 7. on one or more maximum values for the actuarial interest rate for insurance contracts with an interest rate guarantee, 8. on further requirements for determining the discount rates under section 341f(2) of the Commercial Code, 9. on the maximum amounts for zillmerisation, and 10. on the actuarial bases and the valuation approaches for the premium reserve. The Federal Ministry of Finance may transfer the authorisations under the first sentence, points 1 to 5, to the Federal Institute by statutory instrument. Statutory instruments under the first and second sentences do not require the consent of the Bundesrat. Statutory instruments under the first sentence, points 6 to 10, must be issued in agreement with the Federal Ministry of Justice and Consumer Protection.