Safety assurance of cooperative, connected, and automated mobility (CCAM) systems is crucial for their successful adoption in society, and it is necessary to demonstrate reliability in their complete operational design domains (ODD). For higher level of automation, i.e., when the vehicle takes over the responsibility from the human driver, it is commonly accepted that validation only by means of real test-drives would be infeasible. Instead, a mixture of physical and virtual testing is seen as a promising approach, in which the virtual part accelerates testing procedure and significantly reduces cost. This in turn accelerates the time to market. The SUNRISE project aims to develop a Safety Assurance Framework (SAF) for scenario-based safety validation of CCAM systems, covering a broad portfolio of use cases and comprehensive test and validation tools. Part of this project focuses onto developing a harmonised verification and validation (V&V) simulation framework for CCAM systems. To overcome the limitations of virtual simulation, the targeted SAF also will include hybrid and real-world testing and validation approaches. This deliverable presents the findings from the task to identify relevant subsystems of a harmonised V&V simulation framework for virtual validation of CCAM systems applying a scenario-based testing methodology. The involved partners have together identified and agreed on a non-exclusive list of relevant subsystems: (1) test case manager, (2) environment, (3) subject vehicle, (4) traffic agents, (5) connectivity, and (6) simulation model validation. The subject vehicle subsystems include blocks for sensors, AD function, and vehicle dynamics and the AD function block includes subblocks for perception, planning, and control and act. This deliverable primarily focuses on virtual simulations, but the SAF also covers XiL tests, were some of the listed subsystems can be replaced with the real components. After the subsystems are described, the subsystem requirements are analysed form the perspective of requirements on tools, interfaces, V&V of the simulation framework, and model fidelity. Many of the participants have experience in simulation tools, but the presented work is mainly theoretical, and the actual development of the simulation framework is done in subsequent tasks of WP4. The intention is that the definition of the simulation framework and the listed subsystems shall be versatile and adoptable for future technology development.