Question ID: 3142
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates, Validations
Article: N/A
Template: S.23.01, S.23.04
Date of submission: 20 Aug 2024
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).
EIOPA 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).