+Subsection 1 Determination of own funds
---+Article 87 Own funds
---+Article 88 Basic own funds
---+Article 89 Ancillary own funds
------+Article 89 1.
------+Article 89 2.
---+Article 90 Supervisory approval of ancillary own funds
------+Article 90 1.
------+Article 90 2.
------+Article 90 3.
------+Article 90 4.
---+Article 91 Surplus funds
------+Article 91 1.
------+Article 91 2.
---+Article 92 Delegated acts and regulatory and implementing technical standards
------+Article 92 1.
------+Article 92 1a.
------+Article 92 2.
------+Article 92 3.

Subsection 1 Determination of own funds

Subsection 1 Determination of own funds

1. Overview

,
Article 87 Own funds

Article 87

Own funds

Own funds shall comprise the sum of basic own funds, referred to in Article 88 and ancillary own funds referred to in Article 89.
Article 88 Basic own funds

Article 88

Basic own funds

Basic own funds shall consist of the following items:

(1) 

the excess of assets over liabilities, valued in accordance with Article 75 and Section 2;

(2) 

subordinated liabilities.

The excess amount referred to in point (1) shall be reduced by the amount of own shares held by the insurance or reinsurance undertaking.
Article 89 Ancillary own funds
Article 90 Supervisory approval of ancillary own funds
Article 91 Surplus funds
Article 92 Delegated acts and regulatory and implementing technical standards

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards
  • Builddate: 30.01.2027 00:00:00 -Doknr: CELEX:32009L0138
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