Europejski Urząd Nadzoru Ubezpieczeń i Pracowniczych Programów Emerytalnych (European Insurance and Occupational Pensions Authority - EIOPA), Opinia na temat nadzoru nad przedsiębiorstwami ubezpieczeniowymi (re)kaptacyjnymi

EIOPA-BoS-24/176

02 July 2024

OPINION ON THE SUPERVISION OF CAPTIVE (RE)INSURANCE UNDERTAKINGS

Cash pooling, Prudent Person Principle and Governance

1. LEGAL BASIS

1.1. The European Insurance and Occupational Pensions Authority (EIOPA) provides this Opinion on the basis of Article 29(1)(a) of Regulation (EU) No 1094/2010 . This article mandates EIOPA to play an active role in building a common Union supervisory culture and consistent supervisory practices, as well as in ensuring uniform procedures and consistent approaches throughout the Union by providing opinions to competent authorities.

1.2. EIOPA delivers this Opinion on the basis of the Directive 2009/138/EC (the Solvency II Directive), in particular in relation to Articles 40, 41, 42, 44, 49, 132 and 245 thereof and on the basis of the related provisions of Commission Delegated Regulation (EU) 2015/35 (Delegated Regulation), in particular in relation to Articles 258, 260, 266, 268-274, 275a, 295 (2), 308 (3), and 309 (2).

1.3. This...