Commission Implementing Regulation (EU) 2021/1964 laying down technical information for the calculation of technical provisions and basic own funds

The European Commission mandates that insurance and reinsurance undertakings use specific technical information for calculating technical provisions and basic own funds for reporting reference dates from 30 September 2021 until 30 December 2021. This Regulation requires the use of relevant risk-free interest rate term structures, fundamental spreads for matching adjustments, and volatility adjustments as set out in Annexes I, II, and III. The rules entered into force on 13 November 2021 and apply retroactively from 30 September 2021.

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Source: European Insurance and Occupational Pensions Authority — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works