S.23.04 — List of items on own funds
Download PDFS.23.04 — List of items on own funds
General comments:
This section relates to the annual submission for groups regardless of the method used for the calculation of the group solvency.
This template shall be reported if the amount of the own funds for any tier change more than 5% compared to the previous year calculated as below
% change (T; T-1):=
−1
In case of non-available OF items, the threshold doesn’t apply and the whole template is to be reported.
| ITEM | INSTRUCTIONS | |
|---|---|---|
| C0010 | Description of subordinated mutual member accounts |
This shall list subordinated mutual member accounts for a group. |
| C0020 | Subordinated mutual member accounts — Amount (in reporting currency) |
This is the amount of individual subordinated mutual member accounts. |
| C0030 | Subordinated mutual member accounts — Tier |
This shall indicate the tier of the subordinated mutual member accounts. |
| One of the options in the following closed list shall be used: 1 — Tier 1 2 — Tier 1 — unrestricted 3 — Tier 1 — restricted 4 — Tier 2 5 — Tier 3 |
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| C0040 | Subordinated mutual member accounts — Currency Code |
Identify the ISO 4217 alphabetic code of the currency. This is the original currency. |
| C0050 | Subordinated mutual member accounts –issuing entity |
This shall indicate whether the issuing entity of the subordinated mutual member accounts is within the group in the meaning of Article 212(1)(c) of Directive 2009/138/EC. The following close list shall be used: |
| 1 — Belonging to the same group 2 — Not belonging to the same group |
| C0060 | Subordinated mutual member accounts — Lender (if specific) |
Indicate the lender of the mutual member accounts. |
|---|---|---|
| C0070 | Subordinated mutual member accounts — Counted under transitionals? |
This shall indicate whether the subordinated mutual member accounts are counted under the transitional provisions. |
| One of the options in the following closed list shall be used: |
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| 1– Counted under transitionals |
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| 2– Not counted under transitionals |
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| C0080 | Subordinated mutual member accounts — Counterparty (if specific) |
This shall list the counterparty of the subordinated mutual member accounts |
| C0090 | Subordinated mutual member accounts — Issue date |
This is the issue date of the subordinated mutual member accounts. This shall be in ISO8601 format (yyyy–mm–dd). |
| C0100 | Subordinated mutual member accounts — Maturity date |
This is the maturity date of the subordinated mutual member accounts. This shall be in ISO8601 format (yyyy–mm–dd). |
| C0110 | Subordinated mutual member accounts — First call date |
This is the first call date of the subordinated mutual member accounts. This shall be in ISO8601 format (yyyy–mm–dd). |
| C0120 | Subordinated mutual member accounts — Details of further call dates |
These are the further call dates of the subordinated mutual member accounts. |
| C0130 | Subordinated mutual member accounts — Details of incentives to redeem |
These are the incentives to redeem the subordinated mutual member accounts. |
| C0140 | Subordinated mutual member accounts — Notice period |
This is the notice of the subordinated mutual member accounts. The date shall be entered here, using ISO8601 format (yyyy–mm–dd). |
| C0150 | Subordinated mutual member account — Name of supervisory authority having given authorisation |
This is the name of the supervisory authority which has issued the authorisation, with country in parenthesis. |
| C0160 | Subordinated mutual member account — Buy back during the year |
Explanation if the item has been bought back during the year. |
|---|---|---|
| C0170 | Subordinated mutual member accounts — % of the issue held by entities in the group |
This is the % of the issue of subordinated mutual member accounts held by entities within the group in the meaning of Article 212(1)(c) of Directive 2009/138/EC. |
| C0180 | Subordinated mutual member accounts — Contribution to group subordinated mutual member accounts |
This is the contribution of the mutual member accounts to total group subordinated mutual member accounts. |
| C0190 | Description of preference shares |
This shall list individual preference shares |
| C0200 | Preference shares — Amount |
This is the amount of the preference shares. |
| C0210 | Preference shares — Counted under transitionals? |
This shall indicate whether the preference shares are counted under the transitional provisions. One of the options in the following closed list shall be used: 1– Counted under transitionals 2– Not counted under transitionals |
| C0220 | Preference shares — Counterparty (if specific) |
This shall list the holder of the preference shares if limited to a single party. If the shares are broadly issued, no data is required. |
| C0230 | Preference shares — Issue date |
This is the issue date of the preference share. This shall be in ISO 8601 format (yyyy–mm–dd). |
| C0240 | Preference shares — First call date |
This is the first call date of the preference share. This shall be in ISO 8601 format (yyyy–mm–dd). |
| C0250 | Preference shares — Details of further call dates |
These are the further call dates of the preference shares. |
| C0260 | Preference shares — Details of incentives to redeem |
These are the incentives to redeem the preference share. |
| C0270 | Description of subordinated liabilities |
This shall list the individual subordinated liabilities for a group. |
|---|---|---|
| C0280 | Subordinated liabilities – Amount |
This is the amount of individual subordinated liabilities. |
| C0290 | Subordinated liabilities – Tier |
This shall indicate the tier of the subordinated liabilities. |
| C0300 | Subordinated liabilities — Currency Code |
Identify the ISO 4217 alphabetic code of the currency. |
| C0311 | Subordinated liabilities — Issuing entity |
This shall indicate the code of the issuing entity of the subordinated liabilities belonging to the group in the meaning of Article 212(1)(c) of Directive 2009/138/EC. |
| C0320 | Subordinated liabilities — Lender (if specific) |
This shall list the lender of the subordinated liabilities if specific. If not specific this item shall not be reported. |
| C0330 | Subordinated liabilities — Counted under transitionals? |
This shall indicate whether the subordinated liability is counted under the transitional provisions. One of the options in the following closed list shall be used: 1 – Counted under transitionals |
| C0340 | Subordinated liabilities — Counterparty of subordinated liabilities — (if specific) |
2 – Not counted under transitionals This shall list the counterparty of the subordinated liabilities belonging to the group in the meaning of Article 212(1)(c) of Directive 2009/138/EC, if any. If not specific this item shall not be reported. This column is kept for the internal lenders, if any. |
| C0350 | Subordinated liabilities — Issue date |
This is the issue date of the subordinated liabilities. This shall be in ISO 8601 format (yyyy–mm–dd). |
| C0360 | Subordinated liabilities — Maturity date |
This is the maturity date of the subordinated liabilities. This shall be in ISO 8601 format (yyyy–mm–dd). |
| C0370 | Subordinated liabilities — First call date |
This is the first future call date of the subordinated liabilities. This shall be in ISO 8601 format (yyyy– mm–dd). |
| C0380 | Subordinated liabilities — Further call dates |
These are the further call dates of the subordinated liabilities. |
|---|---|---|
| C0390 | Subordinated liabilities — Details of incentives to redeem |
These are the details about the incentives to redeem the subordinated liabilities. |
| C0400 | Subordinated liabilities — Notice period |
This is the notice of the subordinated liabilities. The date shall be entered here, using ISO8601 format (yyyy–mm–dd). |
| C0430 | Subordinated liabilities — % of the issue held by entities in the group |
This is the % of the issue held by any counterparty belonging to the group in the meaning of Article 212(1)(c) of Directive 2009/138/EC. |
| C0440 | Subordinated liabilities — Contribution to group subordinated liabilities |
This is the value of the subordinated liabilities that is included in the. total group subordinated liabilities and that contributes to group own funds. |
| C0450 | Other items approved by supervisory authority as basic own funds not specified above |
This shall list the other individual items approved by the supervisory authority for an individual undertaking. |
| C0460 | Other items approved by supervisory authority as basic own funds not specified above –Amount |
This is the amount of other individual items approved by the supervisory authority. |
| C0470 | Other items approved by supervisory authority as basic own funds not specified above – Currency code |
Identify the ISO 4217 alphabetic code of the currency. |
| C0480 | Other items approved by supervisory authority as basic own funds not specified above –Tier 1 |
This is the amount of other individual items approved by the supervisory authority that meet the criteria for Tier 1. |
| C0490 | Other items approved by supervisory authority as basic own funds not specified above –Tier 2 |
This is the amount of other individual items approved by the supervisory authority that meet the criteria for Tier 2. |
| C0500 | Other items approved by supervisory authority as basic own funds not specified above –Tier 3 |
This is the amount of other individual items approved by the supervisory authority that meet the criteria for Tier 3. |
|---|---|---|
| C0510 | Other items approved by supervisory authority as basic own funds not specified above –Date of authorisation |
This is the date of authorisation of other individual items approved by the supervisory authority. It shall be in ISO8601 format (yyyy–mm–dd). |
| C0520 | Other items approved by supervisory authority as basic own funds not specified above –Name of supervisory authority having given authorisation for other basic own fund items not specified above |
This is the name of the supervisory authority which has issued the authorisation, with country in parenthesis. |
| C0530 | Other items approved by supervisory authority as basic own funds not specified above — Name of entity concerned |
This is the name of the entity concerned. |
| C0540 | Other items approved by supervisory authority as basic own funds not specified above –Buy back during the year |
Explanation if the item has been bought back. |
| C0550 | Other items approved by supervisory authority as basic own funds not specified above –% of the issue held by entities in the group |
This is the % of the issue held by entities within the group in the meaning of Article 212(1)(c) of Directive 2009/138/EC. |
| C0560 | Other items approved by supervisory authority as basic own funds not specified above – Contribution to group other basic own funds |
This is the contribution of the other individual items approved by the supervisory authority to group other basic own funds. |
| C0570 | Own funds– from the financial statements that |
This cell shall contain a description of the own fund items from the financial statements that shall not be |
| shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds — Description of item |
represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds. |
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|---|---|---|---|
| C0580 | Own funds from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds — Total amount |
This is the total amount of the own fund items from the financial statements that shall not be represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds. |
|
| C0590 | Ancillary own funds – Description of ancillary own funds |
This is details of each ancillary own fund for an individual undertaking. |
|
| C0600 | Ancillary own funds — Amount |
This is the amount for each ancillary own fund. | |
| C0610 | Ancillary own funds — Counterpart |
This is the counterpart of each ancillary own fund. | |
| C0620 | Ancillary own funds — Issue date |
This is the issue date of each ancillary own fund. This shall be in ISO8601 format (yyyy–mm–dd). |
|
| C0630 | Ancillary own fund — Date of authorisation |
This is the date of authorisation of each ancillary own fund. This shall be in 1SO8601 format (yyyy–mm– dd). |
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| C0640 | Ancillary own fund — Name of supervisory authority having given authorisation |
This is the name of the supervisory authority which has issued the authorisation, with country in parenthesis. |
|
| C0650 | Ancillary own fund — Name of entity concerned |
This is the name of the entity concerned by the ancillary own fund. |
|
| Adjustment for ring fenced funds and matching adjustment portfolios | |||
| C0660 | Ring–fenced fund/ matching adjustment portfolio — Number |
Identification number for a ring-fenced fund or matching adjustment portfolio. This number is attributed by the undertaking and must be consistent over time and with the fund/portfolio number reported in other templates. |
| C0670 | Ring–fenced fund/ matching adjustment portfolio — Notional SCR |
This is the notional SCR of each ring–fenced fund/each matching adjustment portfolio. |
|---|---|---|
| C0680 | Ring–fenced fund/ matching adjustment portfolio — Notional SCR (negative results set to zero) |
This is the notional SCR. When the value is negative zero shall be reported. |
| C0690 | Ring–fenced fund/ matching adjustment portfolio — Excess of assets over liabilities |
This is the amount of excess of assets over liabilities of each ring–fenced fund/matching adjustment portfolio. This value shall reflect any deduction of future transfers attributable to shareholders. |
| C0700 | Ring–fenced fund/ matching adjustment portfolio — Future transfers attributable to shareholders |
Value of future transfers attributable to shareholders in accordance with Article 80 (2) of Delegated Regulation (EU) 2015/35. |
| C0710 | Ring fenced funds/matching adjustment portfolio — Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring-fenced funds |
This is the deduction for each ring–fenced fund/matching adjustment portfolio in accordance with Article 81 of Delegated Regulation (EU) 2015/35. |
| RFF/matching adjustment portfolios deduction | ||
| C0970/ R0010 |
Ring fenced funds/matching adjustment portfolio — Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring-fenced funds |
This is the total deduction for ring–fenced funds and matching adjustment portfolios reported in C0710. |
| Calculation of non available own funds at group level (such a calculation has to be done undertaking by undertaking) |
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| Non available own funds at group level — exceeding the contribution of solo SCR to group SCR |
| C0720 | Related (Re)insurance undertakings, Insurance Holding Company, Mixed Financial Holding Company, Ancillary services undertakings and SPV included in the scope of the group calculation |
Name of undertaking |
|---|---|---|
| C0730 | Country | ISO 3166–1 alpha–2 code of the country where the entity has its head office |
| C0740 | Contribution of solo SCR to Group SCR |
Contribution of solo SCR to group SCR If the method 1 is applied, the contribution of a subsidiary undertaking to the group shall be calculated according to the formula: Where: |
| solo – SCRi is the solo SCR of the parent undertaking and each insurance, reinsurance and intermediate insurance holding and mixed financial holding company over which a dominant influence is exercised and that are included in the SCR fully consolidated – SCRj is the solo SCR of the entity j – the ratio is the proportional adjustment due to the recognition of diversification effects in the part fully consolidated ,the value of the ratio is |
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| capped to 1. The assessment of non-available own funds shall be made also for own funds in non controlled undertakings taking into account the proportionality principle. For method 2 the contribution of the related undertaking to the group SCR is the proportional |
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| share of the individual SCR. | ||
| C0760 | Non available own funds related to other own fund |
Non available own funds related to other own fund items approved by supervisory authority. |
| items approved by supervisory authority |
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|---|---|---|
| C0770 | Non available surplus funds |
Non available surplus funds at group level both in EEA and non–EEA (re)insurance undertakings (Article 222 (2) to (5) of Directive 2009/138/EC and Article 330 of Delegated Regulation (EU) 2015/35) |
| C0780 | Non available called up but not yet paid in capital |
Non available called up but not yet paid in capital at group level both in EEA and non–EEA entities (Article 222 (2) to (5) of Directive 2009/138/EC and Article 330 of Delegated Regulation (EU) 2015/35) |
| C0790 | Non available ancillary own funds |
Non available ancillary own funds at group level both in EEA and non–EEA entities (Article 222 (2) to (5) of Directive 2009/138/EC and Article 330 (3) of Delegated Regulation (EU) 2015/35) |
| C0800 | Non available subordinated mutual member accounts |
Non available subordinated mutual member accounts at group level both in EEA and non–EEA entities (Article 222 (2) to (5) of Directive 2009/138/EC and Article 330 (3) of Delegated Regulation (EU) 2015/35) |
| C0810 | Non available preference shares |
Non available preference shares at group level both in EEA and non–EEA entities (Article 222 (2) to (5) of Directive 2009/138/EC and Article 330 (3) of Delegated Regulation (EU) 2015/35) |
| C0820 | Non available Subordinated Liabilities |
Non available Subordinated Liabilities at group level both in EEA and non–EEA entities (Article 222 (2) to (5) of Directive 2009/138/EC and Article 330 (3) of Delegated Regulation (EU) 2015/35) |
| C0830 | An amount equal to the value of non available net deferred tax assets |
An amount equal to the value of non available net deferred tax assets at the group level both in EEA and non–EEA entities (Article 222 (2) to (5) of Directive 2009/138/EC and Article 330 (3) of Delegated Regulation (EU) 2015/35) |
| C0840 | Non available share premium account related to preference shares |
Non available share premium account related to preference shares at group level both in EEA and non– EEA entities (Article 222 (2) to (5) of Directive 2009/138/EC and Article 330 (3) of Delegated Regulation (EU) 2015/35) |
| C0841 | Non-available own funds in the reconciliation reserve |
Non-available own funds related to own-funds in the reconciliation reserve |
|---|---|---|
| C0842 | Total non-available own funds |
Total of non-available own funds identified after the availability assessment at group level, in accordance with Article 222(4) of Directive 2009/138/EC, the total non available own funds is calculated, undertaking by undertaking, by adding up own funds indicated in Article 222(2) of the directive (i.e. surplus funds and any subscribed but not paid–up capital) and in Article 330 of Delegated Regulation (EU) 2015/35 (e.g. ancillary own funds, preferences shares, subordinated mutual member account, subordinated liabilities and the value of net deferred tax assets). |
| C0850 | Total non available own funds to be deducted |
Total non-available own funds to be deducted at group level. In accordance with Article 222(4) of Directive 2009/138/EC, the total non available own funds is calculated, undertaking by undertaking, by adding up own funds indicated in Article 222(2) of the directive (i.e. surplus funds and any subscribed but not paid–up capital) and in Article 330 of Delegated Regulation (EU) 2015/35 (e.g. ancillary own funds, preferences shares, subordinated mutual member account, subordinated liabilities and the value of net deferred tax assets). The part of such own funds that exceeds the contribution of the related undertaking to the group SCR cannot be considered as available for covering the group SCR. If the total amount of such own funds in C0842 does not exceed the contribution of the related undertaking to the group SCR, this deduction in C0850 is not needed as part of the calculation. |
| C0851 | Non-Available Minority interests |
Minority interest at group level when method 1 is applied, in subsidiary EEA and non-EEA (re)insurance undertakings, insurance holding |
| companies, mixed financial holding companies or ancillary services undertakings (Article 330 (4) of Delegated Regulation (EU) 2015/35) |
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|---|---|---|
| C0750 | Non-Available Minority interests to be deducted from the group own funds |
Non available minority interests to be deducted from the group own funds, when the method 1 is applied, that is any minority interests in the eligible own funds (after considering the deduction of non available own funds in C0850) of (re) insurance subsidiary exceeding the contribution of the solo SCR to the group SCR. (Article 330 (4) of Delegated Regulation (EU) 2015/35) |
| C0870 | Non-available own funds related to other own fund items approved by supervisory authority |
This is the total amount for non-available own funds related to other own fund items approved by supervisory authority at group level |
| C0880 | Non-available surplus funds |
This is the overall total amount of non-available surplus funds at group level. |
| C0890 | Non-available called but not paid in capital |
This is the total overall amount of non-available called but not paid in capital at group level. |
| C0900 | Non-available ancillary own funds |
This is the total overall amount of non-available ancillary own funds at group level. |
| C0910 | Non-available subordinated mutual member accounts |
This is the total overall amount of non-available subordinated mutual member accounts at group level |
| C0920 | Non-available preference shares |
This is the total overall amount of non-available preference shares at group level. |
| C0930 | Non available Subordinated Liabilities |
This is the total overall amount of non-available subordinated liabilities at group level. |
| C0940 | An amount equal to the value of non-available net deferred tax assets |
This is the total overall amount equal to the value of non-available net deferred tax assets at the group level |
| C0950 | Non-available share premium account related to preference shares |
This is the total overall amount of non-available share premium account related to preference shares at group level |
| C0951 | Non-available own funds in the reconciliation reserve |
This is the total of non-available own funds related to own funds in the reconciliation reserve at group level. |
|---|---|---|
| C0962 | Total non-available own funds |
Total of non-available own funds identified after the availability assessment at group level, in accordance with Article 222(4) of Directive 2009/138/EC, the total non available own funds is calculated, undertaking by undertaking, by adding up own funds indicated in Article 222(2) of Directive 2009/138/EC (i.e. surplus funds and any subscribed but not paid–up capital) and in Article 330 of Delegated Regulation (EU) 2015/35 (e.g. ancillary own funds, preferences shares, subordinated mutual member account, subordinated liabilities and the value of net deferred tax assets). |
| C0960 | Total non-available own funds to be deducted |
This is the total overall amount of non-available own funds to be deducted from the group own funds. |
| In accordance with Article 222(4) of Directive 2009/138/EC, the total non available own funds is calculated, undertaking by undertaking, by adding up own funds indicated in Article 222(2) of Directive 2009/138/EC (i.e. surplus funds and any subscribed but not paid–up capital) and in Article 330 of Delegated Regulation (EU) 2015/35 (e.g. ancillary own funds, preferences shares, subordinated mutual member account, subordinated liabilities and the value of net deferred tax assets). |
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| The part of such own funds that exceeds the contribution of the related undertaking to the group SCR cannot be considered as available for covering the group SCR. |
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| If the total amount of such own funds in C0842 does not exceed the contribution of the related undertaking to the group SCR, this deduction in C0850 is not needed as part of the calculation. |
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| C0861 | Minority interests | This is the overall total amount of minority interests at group level |
| C0860 | Minority interests to be deducted from the group own funds |
This is the overall total amount of minority interests to be deducted at group level. |
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