1. Data used in the calculation of the technical provisions shall only be considered to be complete for the purpose of Article 82 of Directive 2009/138/EC where all of the following conditions are met:
(a) the data include sufficient historical information to assess the characteristics of the underlying risks and to identify trends in the risks;
(b) the data are available for each of the relevant homogeneous risk groups used in the calculation of the technical provisions and no relevant data is excluded from being used in the calculation of the technical provisions without justification.
2. Data used in the calculation of the technical provisions shall only be considered to be accurate for the purpose of Article 82 of Directive 2009/138/EC where all of the following conditions are met:
(a) the data are free from material errors;
(b) data from different time periods used for the same estimation are consistent;
(c) the data are recorded in a timely manner and consistently over time.
3. D
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