For the purposes of deciding on an extension of the period referred to in Article 138(4) of Directive 2009/138/EC and determining its length for a given insurance or reinsurance undertaking, the supervisory authority shall take into account the factors and criteria mentioned in points (c) to (h) of Article 288 of this Regulation and the following factors and criteria specific to the undertaking:

(a) the impact of an extension on policy holders and beneficiaries of the insurance and reinsurance undertaking;

(b) the extent to which the insurance or reinsurance undertaking is affected by the exceptional adverse situation;

(c) the means available to the undertaking to re-establish compliance with the Solvency Capital Requirement and the existence of a realistic recovery plan;

(d) the causes and the degree of non-compliance with the Solvency Capital Requirement;

(e) the composition of own funds held by the insurance or reinsurance undertaking;

(f) the composition of the assets held by the insurance or reinsurance undertaking;

(g) the nature and duration of technical provisions and other liabilities of the insurance or reinsurance undertaking;

(h) when applicable, the availability of financial support from other undertakings of the group to which the insurance or reinsurance undertaking belongs;