Einde inhoudsopgave
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 263 Alternative methods for valuation
Geldend
Geldend vanaf 18-01-2015
- Bronpublicatie:
10-10-2014, PbEU 2015, L 12 (uitgifte: 17-01-2015, regelingnummer: 2015/35)
- Inwerkingtreding
18-01-2015
- Bronpublicatie inwerkingtreding:
10-10-2014, PbEU 2015, L 12 (uitgifte: 17-01-2015, regelingnummer: 2015/35)
- Vakgebied(en)
Financieel recht / Europees financieel recht
Financieel recht / Financieel toezicht (juridisch)
Verzekeringsrecht / Europees verzekeringsrecht
Verzekeringsrecht / Bijzondere onderwerpen
Where alternative valuation methods in accordance with Article 10(5) are used, insurance and reinsurance undertakings shall:
- (a)
identify the assets and liabilities to which that valuation approach applies;
- (b)
justify the use of that valuation approach for the assets and liabilities referred to in point (a);
- (c)
document the assumptions underlying that valuation approach;
- (d)
assess the valuation uncertainty of the assets and liabilities referred to in point (a);
- (e)
regularly compare the adequacy of the valuation of the assets and liabilities referred to in point (a) against experience.