Delegated Regulation (EU) 2015/35 supplementing Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II):Article 76 Tier 3 Basic own-funds- List of own-fund items

Delegated Regulation (EU) 2015/35 supplementing Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II)

Article 76 Tier 3 Basic own-funds- List of own-fund items

Geldend

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The following basic own-fund items shall be deemed to possess the characteristics set out in Article 93(1)(b) of Directive 2009/138/EC, taking into consideration the features set out in Article 93(2) of that Directive, and shall be classified as Tier 3 where the following items display all of the features set out in Article 77:

(a)

the part excess of assets over liabilities, valued in accordance with Sections 1 and 2 of Chapter VI of Directive 2009/138/EC, comprising the following items:

(i)

subordinated mutual member accounts;

(ii)

preference shares and the related share premium account;

(iii)

an amount equal to the value of net deferred tax assets;

(b)

subordinated liabilities valued in accordance with Article 75 of Directive 2009/138/EC.

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