Commission Implementing Regulation (EU) 2026/2041: Technical Information for Calculating Technical Provisions and Basic Own Funds under Directive 2009/138/EC (Reporting 30 June 2026 - 29 September 2026)

This Implementing Regulation requires insurance and reinsurance undertakings to use specific technical information for calculating technical provisions and basic own funds. This obligation applies to reporting with reference dates from 30 June 2026 until 29 September 2026. The required technical information includes relevant risk-free interest rate term structures, fundamental spreads for matching adjustment, and volatility adjustments, as detailed in its Annexes. The Regulation applies from 30 June 2026 and is binding and directly applicable in all Member States.

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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