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- TITLE I > CHAPTER VI > SECTION 3
Article number: 91
1. Surplus funds shall be deemed to be accumulated profits which have not been made available for distribution to policy holders and beneficiaries.
2. In so far as authorised under national law, surplus funds shall not be considered as insurance and reinsurance liabilities to the extent that they fulfil the criteria set out in Article 94(1).
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Metadata
RULEBOOK TOPIC: SECTION 3 - Own funds
RULEBOOK CATEGORY: DIRECTIVE 138/2009/EC (SOLVENCY II DIRECTIVE)
Last update on: 18 Mar 2022