9International Association of Insurance Supervisors (IAIS) :Towards a common structure and common stand- ards for the assessment of insurer solvency, October 2005.
10Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of busi- ness of insurance and reinsurance ( Solvency Ⅱ) , PE-CONS 3643/6/09 REV 6,25 November 2009.