The supervisory authority may require supervised undertakings to carry out calculations, including forecast calculations, insofar as this is necessary for financial supervision. Forecast calculations may relate, in particular, to 1. the expected business result at the end of the current financial year or of future financial years, for life insurance undertakings stating the surplus participation already declared or expected for future financial years, 2. the risk-bearing capacity of the insurance undertaking under stress situations. In that case, it determines the parameters, reference dates, and calculation methods, as well as the form and time limit within which the forecast calculation is to be submitted. The supervisory authority permits insurance undertakings to use their own calculation methods, insofar as this does not make it more difficult to assess the undertaking or the insurance market as a whole. It may require that specified calculation assumptions be used as the basis.