Finance

BoE to tighten capital treatment of funded reinsurance

Published by Global Banking & Finance Review

Posted on April 29, 2026

2 min read

· Last updated: April 29, 2026

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BoE to tighten capital treatment of funded reinsurance

Bank of England Moves to Tighten Capital Rules on Funded Reinsurance Deals

By Phoebe Seers and Iain Withers

Bank of England's New Capital Requirements for Funded Reinsurance

LONDON, April 29 (Reuters) - The Bank of England's regulatory arm on Wednesday set out plans to tighten the capital treatment of funded reinsurance, a type of deal in which life insurers pass on risk to offshore reinsurers.

Increased Capital Requirements for Life Insurers

British life insurers will have to increase the amount of capital they hold against these transactions to about 10%, up from about 2% to 4% currently, the Prudential Regulation Authority said. 

Background and Rationale for the Move

  • The move is the latest step by the Bank of England to address risks arising from the growing links between private investors and the banks and insurers it regulates.
Growth of Funded Reinsurance and Private Equity Involvement
  • Funded reinsurance has been growing rapidly, with the PRA estimating current exposure of UK firms at around 40 billion pounds ($54 billion), and is expected to grow to 100 billion pounds over the next decade.
  • Offshore reinsurers are increasingly backed by private equity. Firms including Apollo, KKR, CVC and Carlyle are among those that have expanded into the sector.

Regulatory Concerns and Sector Impact

  • The regulator has concluded the current approach underestimates the risks and unduly favours funded reinsurance structures over other similar exposures.
  • "We want to act now to correct this imbalance before it grows to pose more material risks across the sector," said Gareth Truran, an executive director at the BoE.
  • The regulator has previously described the regulatory treatment of funded reinsurance as a “quirk” and said the deals appear to be driving investment away from assets that support the UK economy and instead towards internationally based reinsurers.
Global Regulatory Scrutiny
  • The UK is not the only jurisdiction examining the growing ties between private investors and insurance, with regulators in Europe and the United States also scrutinising reinsurance.

Consultation and Implementation Timeline

  • The PRA's proposals will be put to a consultation with responses requested by July 31. The changes would apply to deals completed from October this year.

($1 = 0.7408 pounds)

(Reporting by Phoebe Seers and Iain WithersEditing by Tommy Reggiori Wilkes and Sharon Singleton)

Key Takeaways

  • The PRA’s consultation proposes aligning capital charges for funded reinsurance (~10%) with similar investments to correct underestimation of risk (“quirk”) (bankofengland.co.uk).
  • Funded reinsurance exposure has surged to £40 billion and could reach £100 billion in a decade; current rules favor it over direct UK investment (bankofengland.co.uk).
  • The move reflects broader regulatory scrutiny of alternative asset exposures—UK and US regulators are tightening capital treatment of asset‑intensive reinsurance and private credit-linked risks (reinsurancene.ws).

References

Frequently Asked Questions

What is funded reinsurance?
Funded reinsurance is a transaction where life insurers transfer risk to offshore reinsurers, backed increasingly by private equity.
Why is the Bank of England changing capital requirements for funded reinsurance?
The BoE aims to address underestimated risks and prevent imbalances favouring funded reinsurance over similar exposures.
How much will UK life insurers need to hold in capital against funded reinsurance deals?
UK life insurers must increase their capital to about 10%, up from the current 2-4% for such transactions.
When will the proposed changes take effect?
The changes will apply to deals completed from October this year, following a consultation closing July 31.
Which companies are active in the funded reinsurance sector?
Firms like Apollo, KKR, CVC, and Carlyle have expanded into funded reinsurance, often through offshore entities.

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