The European Insurance and Occupational Pensions Authority has provided advice according to Article 33(2) of Regulation (EU) No 1094/2010 of the European Parliament and of the Council ( 2 ) to the Commission contributing to the assessment of third countries under Article 227(5) of Directive 2009/138/EC ( 3 ).) . Regarding the United States, the insurance dialogue which started in 2012 with the aim of achieving improved mutual understanding of the respective insurance regulatory and supervisory regimes has been a principal framework for mutual exchange of information, leading to the conclusion reached in this Decision.