Supervisory authorities shall take all of the following into account for the purposes of the assessment of the recoverability of the funds referred to in Article 90(4)(b) of Directive 2009/138/EC:
(a)
whether the recoverability of the funds is increased as a result of the availability of collateral or an analogous arrangement that complies with Articles 209 to 214;
(b)
whether there is any current or foreseeable practical or legal impediment to the recoverability of the funds;
(c)
whether the recoverability of the funds is subject to legal or regulatory requirements;
(d)
the ability of the insurance or reinsurance undertaking to take action to enforce the counterparties' satisfaction of their commitments under the ancillary own funds item.