Reporting Templates, Validations

Further clarification is needed on the business validation 1597, introduced with Taxonomy 2.8.0. BV1597 expresses the following: In S.23.02, R0100/C0010 (Total ordinary share capital) = R0010/C0010 (Paid in ordinary share capital) + R0020/C0010 (Called up but not yet paid in ordinary share capital)+ R0030/C0010 (Own shares held) However, according to the instruction, in S.23.02 R0010 should be represented gross of own shares. This validation rule would therefore imply a double count of own shares in R0100. Further, EIOPA indicated in Q&A 777 that “The information on own shares is not considered in the Total as it is already included in the amount of paid in share capital.