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 annual submission for individual entities.
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
| ITEM | INSTRUCTIONS | |
|---|---|---|
| C0010 | Description of subordinated mutual member accounts |
This shall list subordinated mutual member accounts for an individual undertaking. |
| 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 |
| C0040 | Subordinated mutual member accounts – Currency Code |
Identify the ISO 4217 alphabetic code of the currency. This is the original currency. |
| 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 |
| 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 ISO 8601 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 ISO 8601 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 ISO 8601 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 ISO 8601 format (yyyy–mm–dd). |
| C0160 | Subordinated mutual member account — Buy back during the year |
Explanation if the item has been bought back during the year. |
| 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: |
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| 1 — Counted under transitionals |
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| 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 an individual undertaking. |
| 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. |
| 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: |
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| 1 — Counted under transitionals |
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| 2 — Not counted under transitionals |
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| 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 ISO 8601 format (yyyy–mm–dd). |
| 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 ISO 8601 format (yyyy–mm–dd). |
| C0570 | Own funds– from the financial statements that |
This cell shall contain a description of the own fund item 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 |
represented by the reconciliation reserve and do not meet the criteria to be classified as Solvency II own funds. |
|
|---|---|---|
| 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 fun item 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 |
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 ISO 8601 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 1SO 8601 format (yyyy–mm–dd). |
| 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. |
| 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. |
|---|---|
| Ring–fenced fund/matching adjustment portfolio — Future transfers attributable to shareholders |
Value of future transfers attributable to shareholders’ of each ring–fenced fund/matching adjustment portfolio in accordance with Article 80 (2) of Delegated Regulation (EU) 2015/35. |
| 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. |
| 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. |
| RFF/matching adjustment portfolios deduction |