Own Funds

PRA Rules, Rule Permissions and Notifications

• Own Funds 
• Transitional Measures
• Own Funds Permissions
• Capital Instruments - Pre/Post-Issuance Notifications 

Supervisory Statements and Statements of Policy

• Mutuality and with-profit funds: a way forward (SS1/14)
• Subordinated guarantees and the quality of capital for insurers (SS8/14)
• Solvency II: Own funds (SS2/15)
• Solvency II: the quality of capital instruments (SS3/15)
• With-profits (SS14/15)
• Solvency II: applying EIOPA’s Set 1 guidelines to PRA-authorised firms (SS22/15)
• Solvency II: applying EIOPA Set 2, System of Governance and ORSA Guidelines (SS41/15)
• Solvency II: The PRA’s approach to insurance own funds permissions (Statement of Policy)

Other relevant material

Guidelines originally issued by European Supervisory Authorities should be read in conjunction with "Interpretation of EU Guidelines and Recommendations: Bank of England and PRA approach after the UK’s withdrawal from the EU" (Statement of Policy)

• Guidelines on classification of own funds (EIOPA-BoS-14/168)
• Guidelines on ring-fenced funds (EIOPA-BoS-14/169)
• Guidelines on treatment of related undertakings, including participations (EIOPA-BoS-14/170)
• Guidelines on ancillary own funds (EIOPA-BoS-14/167)