(fra kommisjonsforordningen)

(1) The formula for the calculation of the risk margin of insurance and reinsurance undertakings set out in Article 37(1) of Commission Delegated Regulation (EU) 2015/35 is amended by Commission Delegated Regulation (EU) 2026/269 with effect from 30 January 2027. To ensure that the methods for the simplified calculation of the risk margin set out in Article 58 of Delegated Regulation (EU) 2015/35 are consistent with the changes introduced to the formula set out in Article 37(1) of that Delegated Regulation, it is necessary to amend Article 58 of Delegated Regulation (EU) 2015/35. 

(2) This Regulation is based on the draft regulatory technical standard submitted to the Commission by the European Insurance and Occupational Pensions Authority. 

(3) The European Insurance and Occupational Pensions Authority has conducted open public consultations on the draft regulatory technical standard on which this Regulation is based, analysed the potential related costs and benefits and requested the advice of the Insurance and Reinsurance Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1094/2010 of the European Parliament and of the Council. 

(4) The application of this Regulation should be deferred in order to be aligned with the date of application of Delegated Regulation (EU) 2026/269. 

(5) Delegated Regulation (EU) 2015/35 should therefore be amended accordingly,