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Pillar 1: Ancillary own funds


Published: 10 September 2021


How can an insurer use ancillary own funds in the calculation of own funds under Solvency II?


Under Solvency II, a distinction is made between actual own funds and eligible own funds. Actual own funds consist of the sum of basic own funds and ancillary own funds. Basic own funds consist of:

  • the positive difference between assets and liabilities
  • subordinated liabilities

Ancillary own funds comprise components that are not part of basic own funds and which can be used to compensate for losses. You must obtain prior permission from the supervisory authority to use ancillary own funds in determining the actual own funds.

Every insurer is entitled to apply for permission to use ancillary own funds.

Submission of application through DLT

You can submit your application through the Digital Reporting Portal (Digitaal Loket Rapportages - DLT). In the DLT you will find the “Application form for exemption or permission – Insurers”. Enter the details of your institution and then select the correct application.

When applying for the use of ancillary own funds, we ask you to complete and add the following annex to your application: Annex: ancillary own funds

Please contact your account supervisor before submitting an application.


First we will check whether your application is complete. As soon as the application is considered to be complete, we will start with the substantive assessment.

Rules and regulations

You can find the applicable rules and regulations in Chapter IV (Own funds) of Commission Delegated Regulation (EU) 2015/35 (Solvency II) and in the Guidelines on ancillary own funds. We also refer to the comprehensive Implementing Technical standard (ITS) (Commission Implementing Regulation (EU) 2015/499).


The decision on permission to use ancillary own funds must be taken by the supervisory authority, possibly in consultation with the College of Supervisors (College van Toezichthouders). The consideration period is three months following receipt of a complete application, which may be exceptionally extended to a maximum of six months.

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