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New version applies from 30/01/2027 — introduced by Commission Delegated Regulation (EU) 2026/269. 173 provisions change. Article 291 changes in this version: compare with the current text.

Article 291 - Materiality

Article 291
Materiality

For the purposes of this Chapter, the information to be disclosed in the solvency and financial condition report shall be considered as material if its omission or misstatement could influence the decision-making or the judgement of the users of that document, including the supervisory authorities.

Official text · consolidated version 14/11/2024 (in force) Open full page ↗
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