Details
- Publication date
- 5 December 2025
Description
The original Guidelines from 2015 have been reviewed to reflect changes to the Solvency II Directive on the definition of participations in financial and credit institutions and their deduction from own funds. The number of guidelines has been reduced by 33% as a result of the review.
The Guidelines will become applicable on 30 January 2027. Until then, the Guidelines issued in 2015 are applicable.
Files
Final report on revised Guidelines on treatment of related undertakings.pdf
Guidelines on treatment of related undertakings.pdf