4. Solvency II — Directive 2009/138/EC of the European Parliament and of the…

4.

Solvency II

Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (recast) (Text with EEA relevance) · European Union

The information referred to in paragraphs 1 and 2 shall comply with the following principles: it must reflect the nature, scale and complexity of the business of the undertaking concerned, and in particular the risks inherent in that business; it must be accessible, complete in all material respects, comparable and consistent over time; and it must be relevant, reliable and comprehensible.

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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.