Art. 227 of Directive 2009/138/EC relates to equivalence for third-country insurers that are part of groups headquartered in the EU. The equivalence allows such groups to take into account the calculation of capital requirements and available capital (own funds) under the rules of the non-EU jurisdiction rather than calculating them on the basis of Directive 2009/138/EC, for the purposes of calculating the group solvency requirement and eligible own funds.