Where Article 88 is complied with, insurance and reinsurance undertakings may calculate the capital requirement for life longevity risk calculated as follows:
\mathrm{SCR}_{\mathrm{longevity}} = 0.2 \cdot q \cdot n \cdot 1.1^{(n-1)/2} \cdot \mathrm{BE}_{\mathrm{long}}
where, with respect to the policies referred to in Article 138(2):
((a))(a) q denotes the expected average mortality rate of the insured persons during the following 12 months weighted by the sum insured;
((b))(b) n denotes the modified duration in years of the payments to beneficiaries included in the best estimate;
((c))(c) BE_{long} denotes the best estimate of the obligations subject to longevity risk.