UK legislation
- Own Funds – Commission Delegated Regulation (EU) 2015/35 (Title I, Chapter IV)
UK technical standards
- Procedures to be used for granting supervisory approval for the use of ancillary own-fund items - Commission Implementing Regulation (EU) 2015/499, as amended, including by the Technical Standards (Solvency II Directive & Institutions for Occupational Retirement Provision Directive) (EU Exit) Instrument 2019, Annex E
Supervisory Statements
- Subordinated guarantees and the quality of capital for insurers (SS8/14)
- Solvency II: Own funds (SS2/15)
- Solvency II: the quality of capital instruments (SS3/15)
- Solvency II: approvals (SS15/15)
- Solvency II: applying EIOPA Set 2, System of Governance and ORSA Guidelines (SS41/15)
- Mutuality and with-profit funds: a way forward (SS1/14)
- With-profits (SS14/15)
Other relevant material
Guidelines originally issued by European Supervisory Authorities should be read in conjunction with "Interpretation of EU Guidelines and Recommendations: Bank of England and PRA approach after the UK’s withdrawal from the EU" (Statement of Policy)
- Guidelines on classification of own funds (EIOPA-BoS-14/168)
- Guidelines on ring-fenced funds (EIOPA-BoS-14/169)
- Guidelines on treatment of related undertakings, including participations (EIOPA-BoS-14/170)
- Guidelines on ancillary own funds (EIOPA-BoS-14/167)