1. Participating insurance and reinsurance undertakings, insurance holding companies or mixed financial holding companies shall consider as significant intragroup transactions the intragroup transactions that materially influence the solvency or liquidity position of the group or of one of the undertakings involved in these transactions.
2. For the purposes of identifying significant intragroup transactions, participating insurance and reinsurance undertakings, insurance holding companies or mixed financial holding companies shall consider at least all of the following:
(a) investments;
(b) intercompany balances, including loans, receivables and arrangements to centralise the management of assets or cash;
(c) guarantees and commitments such as letters of credit;
(d) derivative transactions;
(e) dividends, coupons, and other interest payments;
(f) reinsurance operations;
(g) provision of services or agreements to share costs;
(h) purchase, sale or lease of assets.