+Article 91 Surplus funds
---+Article 91 1.
---+Article 91 2.

Article 91 Surplus funds

1. Vue d’ensemble

Intitulé	Réglementation
Article 91 1.	Surplus funds shall be deemed to be accumulated profits which have not been made available for distribution to policy holders and beneficiaries.
Article 91 2.	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).

Exigences
Source	Exigence

Normes
Source	Exigence