(c) — Directive 2002/13/EC of the European Parliament and of the Council of 5 March… · Lexiara

(c)

Directive 2002/13/EC of the European Parliament and of the Council of 5 March 2002 amending Council Directive 73/239/EEC as regards the solvency margin requirements for non-life insurance undertakings · European Union

any hidden net reserves arising out of the valuation of assets, in so far as such hidden net reserves are not of an exceptional nature.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.