1.
The recovery plan referred to in Article 138(2) and the finance scheme referred to in Article 139(2) shall, at least include particulars or evidence concerning the following: estimates of management expenses, in particular current general expenses and commissions; estimates of income and expenditure in respect of direct business, reinsurance acceptances and reinsurance cessions; a forecast balance sheet; estimates of the financial resources intended to cover the technical provisions and the Solvency Capital Requirement and the Minimum Capital Requirement; the overall reinsurance policy.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.