Recovery plan and financing plan

(1) The recovery plan and the financing plan comprise at least the following particulars:
1. estimates of operating expenses, in particular current general expenses and commissions,
2. the estimated income and expenditure for direct insurance business and for reinsurance business assumed and ceded,
3. a forecast of the solvency balance sheet,
4. estimates of the financial resources intended to cover the technical provisions, the Solvency Capital Requirement, and the Minimum Capital Requirement, and
5. the overall reinsurance policy.
(2) Where a recovery plan or a financing plan must be submitted to the supervisory authority, it may issue a certificate under section 13(2), point 1, only once it considers that the rights of policyholders are no longer at risk.