Question ID: 3143
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision
Topic: Reporting Templates
Template: S.23.01, S.23.04
Status: Final
Date of submission: 20 Aug 2024
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?
EIOPA 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.