EIOPA · 777
777
- Regulation
- (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
- Article
- 35
- Submitted
- 2016-08-05
- Answered
- 2019-09-19
Question
In QRT S.23.03, R0010 (paid in share capital) equals the R0100 (Ordinary share capital gross of own shares). This is because in the financial statements the ordinary share capital is shown gross of treasury shares and equals the paid in share capital.As a result of this, we presume that the line R0030 (Own shares) is included in the QRT only for presentational purposes, with R0100 (ordinary share capital gross of own shares) being only equal to R0010 (paid in share capital).An example on how we are presenting:
R0010 Paid in share capital: 10R0020 called up but not paid: 0R0030 Own shares: 5R0100 Ordinary share capital (gross of own shares): 10
Can you please confirm?
Answer
The interpretation is correct. In both S.23.02 and S.23.03 the amount of paid in share capital should be reported gross of own shares. The information on own shares is not considered in the Total as it is already included in the amount of paid in share capital.
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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