EIOPA · 3143
Reporting Templates
- Regulation
- (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
- Topic
- Reporting Templates
- Submitted
- 2024-08-20
- Answered
- 2025-01-31
Question
Since taxonomy 2.8.0 there is a new field ‘Non-available own funds in the reconciliation reserve’ (C0841 or C0951) for both the solo level (table 10) and the group level (table 11). Could you please give examples of own funds components that you see under this category?
Answer
Please consider own funds such as those of related undertakings according to Article 335 (1)(d) and (f) of Delegated Regulation (EU) 2015/35 as indicated in S.23.01.There could also be other non-available own funds items, for example national specific own fund items identified by an NCA within the Reconciliation reserve.
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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