Question ID: 2423
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Topic: Group Own funds
Article: Article 222(2)–(5) of the Directive 2009/138/EC
Template: S.23.01
Status: Final
Date of submission: 11 Apr 2022
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?
EIOPA answer
Please see Q&A 2503 for the answer.