Following an FSA consultation on stress testing published in December 2008, FSA released a statement on the use of stress tests within the prudential regulatory regime for insurers. The purpose of the testing is to consider whether an insurer would be able to sustain adequate financial resources under conditions which, at the time the stress test is conducted, are considered unlikely to arise. In evaluating an insurer's ability to sustain adequate financial resources, FSA will consider actions that management could propose to take if and when the stress develops. FSA will consider surplus capital available to absorb further losses beyond those mentioned in the scenarios.