Updated 04/02/2025
In force since 17/02/2021

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16/02/2021
Implementing Regulation 2021/178 published in OJ
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Implementing Regulation 2021/178

Commission Implementing Regulation (EU) 2021/178 of 8 February 2021 laying down technical information for the calculation of technical provisions and basic own funds for reporting with reference dates from 31 December 2020 until 30 March 2021 in accordance with Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and Reinsurance (Text with EEA relevance)

RecitalsArticle 1Article 2ANNEX I - Relevant risk-free interest rate term structures to calculate the best estimate, without any matching adjustment or volatility adjustmentANNEX II - Fundamental spreads for the calculation of the matching adjustmentANNEX III - Volatility adjustment to the relevant risk-free interest rate term structure