Regulatory Alerts2026-05-21
Added · Updated
Commission Implementing Regulation (EU) 2026/1094 laying down rules for the application of Directive 2009/138/EC as regards 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 31 March 2026 until 29 June 2026. This Regulation requires the use of relevant risk-free interest rate term structures, fundamental spreads for the matching adjustment, and volatility adjustments as detailed in Annexes I, II, and III. The data is based on market information from the end of March 2026 and applies directly in all Member States from the day following its publication on 22 May 2026.