+Article 91 Surplus funds
---+Article 91 1.
---+Article 91 2.
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Article 91 Surplus funds
1. Overview
| Summary |
Regulation |
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Article 91 1.
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Surplus funds shall be deemed to be accumulated profits which have not been made available for distribution to policy holders and beneficiaries.
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Article 91 2.
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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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1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
| Source |
Requirement |
3. Related Standards
Standards
| Source |
Requirement |
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