Vzajemno financiranje zlasti obstaja, ko ima zavarovalnica ali katero od povezanih podjetij delnice ali posoja drugemu podjetju, ki ima posredno ali neposredno element, ki izpolnjuje pogoje za minimalni kapital prvega podjetja.
In particular, reciprocal financing exists when an insurance undertaking, or any of its related undertakings, holds shares in, or makes loans to, another undertaking which, directly or indirectly, holds an element eligible for the solvency margin of the first undertaking.