EIOPA · 2423

Group Own funds

Regulation
(EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article
Article 222(2)–(5) of the Directive 2009/138/EC
Topic
Group Own funds
Submitted
2022-04-11
Answered
2023-02-03
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Question

Regarding reporting of own funds at group level, following Article 222 of Directive 2009/138/EC several accounts can be deemed non-available, for instance non-available subordinated MMA on R0060, to consider against subordinated MMA on R0050. Is the sum of these non-available accounts included in the row above? For example, for each tier should the value of R0060 be included in R0050, or R0080 in R0070, R0100 in R0090, and so on?

Answer

Please see Q&A 2503 for the answer.
View original on European Insurance and Occupational Pensions Authority ↗

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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