Article 91
Solvency II
Surplus funds shall be deemed to be accumulated profits which have not been made available for distribution to policy holders and beneficiaries. In so far as authorised under national law, surplus funds shall not be considered as insurance and reinsurance liabilities to the extent that they fulfil the criteria set out in Article 94(1).
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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.