Commission Delegated Regulation (EU) 2015/35 Article 32

Contractual options and financial guarantees

Article 32

When calculating the best estimate, insurance and reinsurance undertakings shall take into account all of the following: (a) all financial guarantees and contractual options included in their insurance and reinsurance policies; (b) all factors which may affect the likelihood that policy holders will exercise contractual options or realise the value of financial guarantees.

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Other provisions in Subsection 3 — Cash flow projections for the calculation of the best estimate

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

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