Chapter VI Rules relating to the valuation of assets and liabilities, technical provisions, own funds, Solvency Capital Requirement, Minimum Capital Requirement and investment rules (arts. 75-135)

Section 1 Valuation of assets and liabilities (art. 75)
Amended
Article 75 Valuation of assets and liabilities
Section 2 Rules relating to technical provisions (arts. 76-86)
Entered into force
Article 76 General provisions
Entered into force
Article 77 Calculation of technical provisions
Inserted
Article 77a Extrapolation of the relevant risk-free interest rate term structure
Inserted
Article 77b Matching adjustment to the relevant risk-free interest rate term structure
Inserted
Article 77c Calculation of the matching adjustment
Inserted
Article 77d Volatility adjustment to the relevant risk-free interest rate term structure
Inserted
Article 77e Technical information produced by the European Insurance and Occupational Pensions Authority
Inserted
Article 77f Review of long-term guarantees measures and measures on equity risk
Entered into force
Article 78 Other elements to be taken into account in the calculation of technical provisions
Entered into force
Article 79 Valuation of financial guarantees and contractual options included in insurance and reinsurance contracts
Entered into force
Article 80 Segmentation
Entered into force
Article 81 Recoverables from reinsurance contracts and special purpose vehicles
Entered into force
Article 82 Data quality and application of approximations, including case-by-case approaches, for technical provisions
Entered into force
Article 83 Comparison against experience
Entered into force
Article 84 Appropriateness of the level of technical provisions
Entered into force
Article 85 Increase of technical provisions
Amended
Article 86 Delegated acts and regulatory and implementing technical standards
Section 3 Own funds (arts. 87-99)
Subsection 1 Determination of own funds (arts. 87-92)
Entered into force
Article 87 Own funds
Entered into force
Article 88 Basic own funds
Entered into force
Article 89 Ancillary own funds
Entered into force
Article 90 Supervisory approval of ancillary own funds
Entered into force
Article 91 Surplus funds
Amended
Article 92 Delegated acts and regulatory and implementing technical standards
Subsection 2 Classification of own funds (arts. 93-97)
Entered into force
Article 93 Characteristics and features used to classify own funds into tiers
Entered into force
Article 94 Main criteria for the classification into tiers
Entered into force
Article 95 Classification of own funds into tiers
Entered into force
Article 96 Classification of specific insurance own-fund items
Amended
Article 97 Delegated acts and regulatory technical standards
Subsection 3 Eligibility of own funds (arts. 98-99)
Entered into force
Article 98 Eligibility and limits applicable to Tiers 1, 2 and 3
Amended
Article 99 Delegated acts on the eligibility of own funds
Section 4 Solvency capital requirement (arts. 100-127)
Subsection 1 General provisions for the solvency capital requirement using the standard formula or an internal model (arts. 100-102)
Entered into force
Article 100 General provisions
Entered into force
Article 101 Calculation of the Solvency Capital Requirement
Entered into force
Article 102 Frequency of calculation
Subsection 2 Solvency capital requirement standard formula (arts. 103-111)
Entered into force
Article 103 Structure of the standard formula
Entered into force
Article 104 Design of the Basic Solvency Capital Requirement
Entered into force
Article 105 Calculation of the Basic Solvency Capital Requirement
Entered into force
Article 106 Calculation of the equity risk sub-module: symmetric adjustment mechanism
Entered into force
Article 107 Capital requirement for operational risk
Entered into force
Article 108 Adjustment for the loss-absorbing capacity of technical provisions and deferred taxes
Entered into force
Article 109 Simplifications in the standard formula
Inserted
Article 109a Harmonised technical inputs to standard formula
Entered into force
Article 110 Significant deviations from the assumptions underlying the standard formula calculation
Amended
Article 111 Delegated acts and regulatory and implementing technical standards concerning Articles 103 to 109
Subsection 3 Solvency capital requirement full and partial internal models (arts. 112-127)
Entered into force
Article 112 General provisions for the approval of full and partial internal models
Entered into force
Article 113 Specific provisions for the approval of partial internal models
Amended
Article 114 Delegated acts and implementing technical standards concerning the Solvency Capital Requirement internal models
Entered into force
Article 115 Policy for changing the full and partial internal models
Entered into force
Article 116 Responsibilities of the administrative, management or supervisory bodies
Entered into force
Article 117 Reversion to the standard formula
Entered into force
Article 118 Non-compliance of the internal model
Entered into force
Article 119 Significant deviations from the assumptions underlying the standard formula calculation
Entered into force
Article 120 Use test
Entered into force
Article 121 Statistical quality standards
Entered into force
Article 122 Calibration standards
Entered into force
Article 123 Profit and loss attribution
Entered into force
Article 124 Validation standards
Entered into force
Article 125 Documentation standards
Entered into force
Article 126 External models and data
Amended
Article 127 Delegated acts concerning Articles 120 to 126
Section 5 Minimum capital requirement (arts. 128-131)
Entered into force
Article 128 General provisions
Amended
Article 129 Calculation of the Minimum Capital Requirement
Amended
Article 130 Delegated acts
Amended
Article 131 Transitional arrangements regarding compliance with the Minimum Capital Requirement
Section 6 Investments (arts. 132-135)
Entered into force
Article 132 Prudent person principle
Entered into force
Article 133 Freedom of investment
Entered into force
Article 134 Localisation of assets and prohibition of pledging of assets
Amended
Article 135 Delegated acts and regulatory technical standards concerning qualitative requirements