2.

In addition to the requirements set out in paragraph 1, the scheme of operations shall include the following, for the first three financial years: a forecast balance sheet; estimates of the financial resources intended to cover technical provisions, the Minimum Capital Requirement and the Solvency Capital Requirement, for non-life insurance: estimates of management expenses other than installation costs, in particular current general expenses and commissions; estimates of premiums or contributions and claims; for life insurance, a plan setting out detailed estimates of income and expenditure in respect of direct business, reinsurance acceptances and reinsurance cessions.

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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.