EIOPA · 3142
Reporting Templates, Validations
- Regulation
- (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
- Article
- N/A
- Topic
- Reporting Templates, Validations
- Submitted
- 2024-08-20
- Answered
- 2025-07-11
Question
Taxonomy 2.8.0 introduced a identical data point between S.23.01.04.01 R0200/C0010 and S.23.04.04.11 R0040/C0861. In addition, the designation on S.23.0.04.01 R0200/C0010 has been changed from ‘Minority interests (if not reported as part of a specific own fund item)’ to ‘Minority interests at group level’. Is this to support the following assumption for filling the S.23.01.04: - the consolidated values of the group including minority interests are to be entered in fields R0010, R0030 ff. - Minority interests must also be explicitly recognised in R0200, as - these shares are deducted via the reconciliation reserve (BV549).
Answer
The minority interest should only be reported in R0200 and not included in the consolidated values of group OF in the rows above (e.g. R0010, R0030).
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.
Similar Q&As
More Q&As on this topic
📋 Track EU financial regulation continuously
Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.
14-day free trial. No credit card required.