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European Insurance and Occupational Pensions Authority

Classification of own-fund items of residual related undertakings

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TITLE II > CHAPTER 1 > SECTION 2

Article number:  334

The own-fund items of related undertakings referred to in Article 335(1)(f) shall be considered as part of the reconciliation reserve at group level.

Notwithstanding paragraph 1, where practicable and where the own-fund items referred to in paragraph 1 materially affect the amount of group own funds or the group solvency, the participating insurance or reinsurance undertaking, the insurance holding company or the mixed financial holding company shall classify these own-fund items into one of the three tiers based on the criteria set out in Title I, Chapter IV, Section 2.

Metadata

RULEBOOK TOPIC:  SECTION 2 - Group solvency: calculation methods

RULEBOOK CATEGORY:  DELEGATED REGULATION (EU) 2015/35

Last update on:  03 May 2021