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MAP20240010799Opinion on the supervision of captives. — Luxembourg : EIOPA, 2024Sumario: The European Insurance and Occupational Pensions Authority (EIOPA) provides this Opinion on the basis of Article 29(1)(a) of Regulation (EU) No 1094/2010. This article mandates EIOPA to play an active role in building a common Union supervisory culture and consistent supervisory practices, as well as in ensuring uniform procedures and consistent approaches throughout the Union by providing opinions to competent authorities.This Opinion aims at facilitating a risk-based and proportionate supervision of captive (re)insurance undertakings and further harmonise, in the context of creating a level playing field within the EU, supervisory expectations in the topics touched upon. While further convergence of supervisory practices is needed, National Competent Authorities (NCAs) may take into account national specificities of the captive (re)insurance sector when implementing the principles included in this Opinion1. Mercado de seguros. 2. Compañías cautivas. 3. Supervisión de seguros. 4. Armonización europea. 5. Gerencia de riesgos. 6. Unión Europea. I. EIOPA. II. Title.