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Commission Delegated Regulation (EU) 2015/35 Article 27

Commission Delegated Regulation (EU) 2015/35 Article 27

Credibility of information

Article 27

Information shall only be considered to be credible for the purposes of Article 77(2) of Directive 2009/138/EC where insurance and reinsurance undertakings provide evidence of the credibility of the information taking into account the consistency and objectivity of that information, the reliability of the source of the information and the transparency of the way in which the information is generated and processed.

Read the full instrument → · Read this in context: Subsection 2 — Information underlying the calculation of best estimates →

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 27 of Commission Delegated Regulation (EU) 2015/35 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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