1742

Validation BV551 and BV552 compare the value of the reconciliation reserve before deduction for participations line in the reconciliation reserve section of the S.23.01 own funds template to the excess of assets over liabilities line less the specified deductions in rows R0710-R0750. In BV551 R0750 (other non-available own funds) is excluded from the list of items deducted from excess of assets over liabilities and BV552 also excludes R0710 (Own Shares). This will result in own shares being included twice within the basic own funds before deduction for participations in other financial sector section of the template; within the reconciliation reserve line and the ordinary share capital (gross of own shares) line.