7

Own Risk and Solvency Assessment (ORSA)

7.1

The PRA expects firms to assess risks on a forward-looking basis, covering business plan and strategy timelines, and reflect the specific risk profile and governance mechanisms of each entity or group.

7.2

In SS26/15 the PRA has set out its expectations for non-life firms regarding the option of demonstrating that their risks have been projected to the ultimate time horizon.[9] Firms should ensure that they capture own capital needs and reflect business risk profiles over both the short-term and the long-term.

Footnotes

7.3

As part of its supervisory process, the PRA will review ORSA reports on a risk-based and proportionate basis.