EIOPA · 1740
1740
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Submitted
- 2018-11-14
- Answered
- 2019-10-11
Question
Validation BV547 states that the “Other basic own fund items” line in the reconciliation reserve section of the S.23.01 template should equal the sum of specified lines from the listing of basic own fund items shown at the top of the template. The minority interests line is excluded from this list.
However, minority interests must be included in order for its value to not be double counted in the basic own funds before deduction for participations in other financial sector section of the template.
Answer
The issue described below has already been identified and will be solved for 2.3.0 Hotfix version.
This Q&A is published by European Insurance and Occupational Pensions Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.
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