Recital 89

(89) The Commission should, where provided for in this Directive, adopt, by means of delegated acts pursuant to Article 290 TFEU, draft regulatory technical standards developed by EIOPA in accordance with Articles 10 to 14 of Regulation (EU) No 1094/2010 to specify the following elements: (a) the criteria to subject an undertaking to pre-emptive recovery planning, the methods to be used when determining market shares for the purposes of recovery planning and the information to be contained in the pre-emptive recovery plans; (b) the content of resolution plans and the content of group resolution plans; (c) different elements on valuation, including the circumstances under which a person is deemed to be independent for the purposes of carrying out a valuation, the methodologies for assessing the value of the assets and liabilities in the context of resolution, the separation of different valuations, a methodology for calculating the buffer for additional losses to be included in provisional valuations, methodologies and principles on the valuation of liabilities arising from derivatives and the methodology for carrying out the valuation of difference in treatment; (d) the contents of the contractual terms to be included in financial contracts governed by third-country law; (e) the operational functioning of resolution colleges. The Commission should, where provided for in this Directive, adopt draft implementing technical standards developed by EIOPA by means of implementing acts pursuant to Article 291 TFEU, in accordance with Article 15 of Regulation (EU) No 1094/2010 to specify the procedures, content and a minimum set of standard forms and templates for the provision of information for the purposes of resolution plans and cooperation from the insurance or reinsurance undertaking.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.