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    S.23.01 — Own Funds Group

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    S.23.01 — Own Funds

    General comments:

    This section relates to the quarterly and annual submission for groups.

    The template is applicable under all three calculation methods for group solvency capital requirement. Since most of the items are applicable to the part of the group that is covered by method 1 (Accounting consolidation-based method), the items applicable when method 2 (Deduction and Aggregation method or D&A method) is used, exclusively or in combination with method 1, are clearly identified in the instructions.

    ITEMINSTRUCTIONS
    Basic own funds before deduction for participations in other financial sector
    R0010/C0010Ordinary share capital
    (gross of own shares)
    — total    		This is the total ordinary share capital, both
    held directly and indirectly (before deduction
    of own shares). This is the total ordinary
    share capital of the group that fully satisfies
    the criteria for Tier 1 or Tier 2 items. Any
    ordinary share capital that does not fully
    satisfy the criteria shall be treated as
    preference shares capital and classified
    accordingly notwithstanding their description
    or designation.
    R0010/C0020Ordinary share capital
    (gross of own shares)
    — tier 1 unrestricted    		This is the amount of paid up ordinary share
    capital that meets unrestricted Tier 1 – criteria.
    R0010/C0040Ordinary share capital
    (gross of own shares)
    — tier 2    		This is the amount of called up ordinary share
    capital that meets the criteria for Tier 2.
    R0020/C0010Non-available called
    but not paid in ordinary
    share capital to be
    deducted at group level
    — total    		This is the total amount of called but not paid
    in ordinary share capital which is deemed
    non-available as defined in Article 222(2) – (5) of Directive 2009/138/EC, to be deducted
    as per Article 330 of Delegated Regulation
    (EU) 2015/35.
    R0020/C0020Non-available called
    but not paid in ordinary
    share capital to be
    deducted at group level
    — tier 1 unrestricted    		This is the total amount of called but not paid
    in ordinary share capital which is deemed
    non-available as defined in Article 222(2) – (5) of Directive 2009/138/EC that meets tier
    1 unrestricted criteria and has to be deducted
    as per Article 330 of Delegated
    Regulation(EU) 2015/35.
    R0020/C0040Non-available called
    but not paid in ordinary
    share capital to be
    deducted at group level
    –tier 2    		This is the amount of called but not paid in
    ordinary share capital which is deemed non – available as defined in Article 222(2)–(5) of
    Directive 2009/138/EC which meets the
    criteria for Tier 2 and has to be deducted as
    per Article 330 of Delegated Regulation (EU)
    2015/35.
    R0030/C0010Share premium account
    related to ordinary
    share capital — total    		The total share premium account related to
    ordinary share capital that fully satisfies the
    criteria for Tier 1 or Tier 2 items.
    R0030/C0020Share premium account
    related to ordinary
    share capital — tier 1
    unrestricted    		This is the amount of the share premium
    account related to ordinary shares that meets
    the criteria for Tier 1 unrestricted because it
    relates to ordinary share capital treated as
    unrestricted Tier 1.
    R0030/C0040Share premium account
    related to ordinary
    share capital — tier 2    		This is the amount of the share premium
    account related to ordinary shares that meets
    the criteria for Tier 2 because it relates to
    ordinary share capital treated as Tier 2.
    R0040/C0010Initial funds, members’
    contributions or the
    equivalent basic own
    fund item for mutual
    and mutual-type
    undertakings — total    		The initial funds, members’ contributions or
    the equivalent basic own fund item for
    mutual and mutual-type undertakings that
    fully satisfies the criteria for Tier 1 or Tier 2
    items.
    R0040/C0020Initial funds, members’
    contributions or the
    equivalent basic own
    fund item for mutual
    and mutual-type
    undertakings — tier 1
    unrestricted    		This is the amount of the initial funds,
    members’ contributions or the equivalent
    basic own fund item for mutual and mutual – type undertakings that meets the criteria for
    Tier 1 unrestricted.
    R0040/C0040Initial funds, members’
    contributions or the
    equivalent basic own
    fund item for mutual
    and mutual-type
    undertakings — tier 2    		This is the amount of the initial funds,
    members’ contributions or the equivalent
    basic own fund item for mutual and mutual – type undertakings that meets Tier 2 criteria.
    R0050/C0010Subordinated mutual
    member accounts — total    		This is the total amount of subordinated
    mutual member accounts that fully satisfy the
    criteria for Tier 1 restricted, Tier 2 or Tier 3
    items.
    R0050/C0030Subordinated mutual
    member accounts — tier 1 restricted    		This is the amount of subordinated mutual
    member accounts that meet the criteria for
    Tier 1 restricted.
    R0050/C0040Subordinated mutual
    member accounts — tier 2    		This is the amount of subordinated mutual
    member accounts that meet the criteria for
    Tier 2.
    R0050/C0050Subordinated mutual
    member accounts — tier 3    		This is the amount of subordinated mutual
    member accounts that meet the criteria for
    Tier 3.
    R0060/C0010Non-available
    subordinated mutual
    member accounts to be
    deducted at group level
    — total    		This is the total amount of subordinated
    mutual member accounts which are deemed
    non-available as defined in Article 222(2) – (5) of Directive 2009/138/EC and has to be
    deducted as per Article 330 of Delegated
    Regulation (EU) 2015/35.
    R0060/C0030Non-available
    subordinated mutual
    member accounts to be
    deducted at group level
    — tier 1 restricted    		This is the amount of subordinated mutual
    member accounts which are deemed non – available as defined in Article 222(2)–(5) of
    Directive 2009/138/EC that meet the criteria
    for Tier 1 restricted and has to be deducted as
    per Article 330 of Delegated Regulation (EU)
    2015/35.
    R0060/C0040Non-available
    subordinated mutual
    member accounts to be
    deducted at group level
    — tier 2    		This is the amount of subordinated mutual
    member accounts which are deemed non – available as defined in Article 222(2)–(5) of
    Directive 2009/138/EC that meet the criteria
    for Tier 2 and has to be deducted as per
    Article 330 of Delegated Regulation (EU)
    2015/35.
    R0060/C0050Non-available
    subordinated mutual
    member accounts to be
    deducted at group level
    — tier 3    		This is the amount of subordinated mutual
    member accounts which are deemed non – available as defined in Article 222(2)–(5) of
    Directive 2009/138/EC that meet the criteria
    for Tier 3 and has to be deducted as per
    Article 330 of Delegated Regulation (EU)
    2015/35.
    R0070/C0010Surplus funds — totalThis is the total amount of surplus funds that
    fall under Article 91 (2) of Directive
    2009/138/EC.
    R0070/C0020Surplus funds — tier 1
    unrestricted    		These are the surplus funds that fall under
    Article 91 (2) of the Directive 2009/138/EC
    and that meet the criteria for Tier 1
    unrestricted items.
    R0080/C0010Non-available surplus
    funds to be deducted at
    group level –total    		This is the total amount of surplus funds
    which are deemed non-available as defined
    in Article 222(2)–(5) of Directive
    2009/138/EC and has to be deducted as per
    Article 330 of Delegated Regulation (EU)
    2015/35.
    R0080/C0020Non-available surplus
    funds to be deducted at
    group level — tier 1
    unrestricted    		This is the amount of surplus funds that are
    deemed non-available as defined in Article
    222(2)–(5) of Directive 2009/138/EC that
    meet the criteria for Tier 1 unrestricted items
    and has to be deducted as per Article 330 of
    the Delegated Regulation (EU) 2015/35.
    R0090/C0010Preference shares — totalThis is the total amount of preference shares
    issued that fully satisfy the criteria for Tier 1
    restricted, Tier 2 or Tier 3 items.
    R0090/C0030Preference shares — tier 1 restrictedThis is the amount of the preference shares
    issued that meet the criteria for Tier 1
    restricted.
    R0090/C0040Preference shares — tier 2This is the amount of the preference shares
    issued that meet the criteria for Tier 2.
    R0090/C0050Preference shares — tier 3This is the amount of the preference shares
    issued that meet the criteria for Tier 3.
    R0100/C0010Non-available
    preference shares to be
    deducted at group level
    — total    		This is the total amount of preference shares
    which are deemed non-available as defined
    in Article 222(2)–(5) of Directive
    2009/138/EC and has to be deducted as per
    Article 330 of Delegated Regulation (EU)
    2015/35.
    R0100/C0030Non-available
    preference shares at
    group level to be    		This is the amount of preference shares which
    are deemed non — available as defined in
    Article 222(2)–(5) of Directive 2009/138/EC
    and which meet the criteria for Tier 1
    deducted — tier 1
    Restricted    		restricted items and has to be deducted as per
    Article 330 of Delegated Regulation (EU)
    2015/35.
    R0100/C0040Non-available
    preference shares to be
    deducted at group level
    — tier 2    		This is the amount of preference shares which
    are deemed non-available as defined in
    Article 222(2)–(5) of Directive 2009/138/EC
    and which meet the criteria for Tier 2 and has
    to be deducted as per Article 330 of
    Delegated Regulation (EU) 2015/35.
    R0100/C0050Non-available
    preference shares to be
    deducted at group level
    — tier 3    		This is the amount of preference shares which
    are deemed non-available as defined in
    Article 222(2)–(5) of Directive 2009/138/EC
    and which meet the criteria for Tier 3 and has
    to be deducted as per Article 330 of
    Delegated Regulation (EU) 2015/35.
    R0110/C0010Share premium account
    related to preference
    shares — total    		The total share premium account related to
    preference shares capital that fully satisfies
    the criteria for Tier 1 restricted, Tier 2 or Tier
    3 items.
    R0110/C0030Share premium account
    related to preference
    shares — tier 1
    restricted    		This is the amount of the share premium
    account that relates to preference shares that
    meets the criteria for Tier 1 restricted items
    because it relates to preference shares treated
    as Tier 1 restricted items.
    R0110/C0040Share premium account
    related to preference
    shares — tier 2    		This is the amount of the share premium
    account that relates to preference shares that
    meets the criteria for Tier 2 because it relates
    to preference shares treated as Tier 2.
    R0110/C0050Share premium account
    related to preference
    shares — tier 3    		This is the amount of the share premium
    account that relates to preference shares that
    meets the criteria for Tier 3 because it relates
    to preference shares treated as Tier 3.
    R0120/C0010Non-available share
    premium account
    related to preference
    shares to be deducted
    at group level — total    		This is the total amount of the share premium
    account relating to preference shares that is
    deemed non-available as defined in Article
    222(2)–(5) of Directive 2009/138/EC.
    R0120/C0030Non-available share
    premium account
    related to preference    		This is the amount of the share premium
    account relating to preference shares that is
    deemed non-available as defined in Article
    shares to be deducted
    at group level — tier 1
    restricted    		222(2)–(5) of Directive 2009/138/EC and
    which meets the criteria for Tier 1 restricted
    items and has to be deducted as per Article
    330 of Delegated Regulation (EU) 2015/35.
    R0120/C0040Non-available share
    premium account
    related to preference
    shares to be deducted
    at group level — tier 2    		This is the amount of the share premium
    account relating to preference shares that is
    deemed non-available as defined in Article
    222(2)–(5) of Directive 2009/138/EC and
    which meets the criteria for Tier 2 and has to
    be deducted as per Article 330 of the
    Delegated Regulation (EU) 2015/35.
    R0120/C0050Non-available share
    premium account
    related to preference
    shares to be deducted
    at group level — tier 3    		This is the amount of the share premium
    account relating to preference shares that is
    deemed non-available as defined in Article
    222(2)–(5) of Directive 2009/138/EC and
    which meets the criteria for Tier 3 and has to
    be deducted as per Article 330 of Delegated
    Regulation (EU) 2015/35.
    R0130/C0010Reconciliation reserve
    — total    		The total reconciliation reserve represents
    reserves (e.g. retained earnings), net of
    adjustments (e.g. ring-fenced funds). It
    results mainly from differences between
    accounting valuation and valuation in
    accordance with
    Article 75 of Directive
    2009/138/EC.
    R0130/C0020Reconciliation reserve
    — tier 1 unrestricted    		The reconciliation reserve represents reserves
    (e.g. retained earnings), net of adjustments
    (e.g. ring-fenced funds). It results mainly
    from differences between accounting
    valuation and valuation
    in accordance with
    Directive 2009/138/EC.
    R0140/C0010Subordinated liabilities
    — total    		This is the total amount of subordinated
    liabilities.
    R0140/C0030Subordinated liabilities
    — tier 1 restricted    		This is the amount of subordinated liabilities
    that meet the criteria for Tier 1 restricted
    items.
    R0140/C0040Subordinated liabilities
    — tier 2    		This is the amount of subordinated liabilities
    that meet the criteria for Tier 2.
    R0140/C0050Subordinated liabilities
    — tier 3    		This is the amount of subordinated liabilities
    that meet the criteria for Tier 3.
    R0150/C0010Non-available
    subordinated liabilities
    to be deducted at group
    level — total    		This is the total amount of subordinated
    liabilities that are deemed non-available as
    defined in Article 222(2)–(5) of Directive
    2009/138/EC.
    R0150/C0030Non-available
    subordinated liabilities
    to be deducted at group
    level — tier 1 restricted    		This is the amount of subordinated liabilities
    that are deemed non-available as defined in
    Article 222(2)–(5) of Directive 2009/138/EC
    that meet the criteria for Tier 1 restricted
    items.
    R0150/C0040Non-available
    subordinated liabilities
    to be deducted at group
    level — tier 2    		This is the amount of subordinated liabilities
    that are deemed non-available as defined in
    Article 222(2)–(5) of Directive 2009/138/EC
    that meet the criteria for Tier 2 and has to be
    deducted as per Article 330 of Delegated
    Regulation (EU) 2015/35.
    R0150/C0050Non-available
    subordinated liabilities
    to be deducted at group
    level — tier 3    		This is the amount of subordinated liabilities
    that are deemed non-available as defined in
    Article 222(2)–(5) of the Directive
    2009/138/EC that meet the criteria for Tier 3
    and has to be deducted as per Article 330 of
    Delegated Regulation (EU) 2015/35.
    R0160/C0010An amount equal to the
    value of net deferred
    tax assets — total    		This is the total amount of net deferred tax
    assets.
    R0160/C0050An amount equal to the
    value of net deferred
    tax assets — tier 3    		This is the amount of net deferred tax assets
    that meet the tier 3 classification criteria.
    R0170/C0010The amount equal to
    the value of net
    deferred tax assets not
    available to be
    deducted at group level
    –total    		This is the total amount of net deferred tax
    assets which are deemed non-available as
    defined in Article 222(2)–(5) of Directive
    2009/138/EC and has to be deducted as per
    Article 330 of Delegated Regulation (EU)
    2015/35.
    R0170/C0050The amount equal to
    the value of net
    deferred tax assets not
    available to be
    deducted at group level
    –Tier 3    		This is the amount of net deferred tax assets
    which are deemed non-available as defined
    in Article 222(2)–(5) of Directive
    2009/138/EC that meet the criteria for Tier 3
    and has to be deducted as per Article 330 of
    Delegated Regulation 2015/35.
    R0180/C0010Other own fund items
    approved by the
    supervisory authority
    as basic own funds not
    specified above -
    total    		This is the total of basic own fund items not
    identified above and that received
    supervisory approval.
    R0180/C0020Other own fund items
    approved by the
    supervisory authority
    as basic own funds not
    specified above — tier
    1 unrestricted    		This is the amount of basic own fund items
    not identified above that meet Tier 1
    unrestricted criteria and that received
    supervisory approval.
    R0180/C0030Other own fund items
    approved by the
    supervisory authority
    as basic own funds not
    specified above — Tier
    1 restricted    		This is the amount of basic own fund items
    not identified above which meet the criteria
    for Tier 1, restricted items and that received
    supervisory approval.
    R0180/C0040Other own fund items
    approved by the
    supervisory authority
    as basic own funds not
    specified above — tier
    2    		This is the amount of basic own fund items
    not identified above that meet the criteria for
    Tier 2 and that received supervisory approval.
    R0180/C0050Other own fund items
    approved by the
    supervisory authority
    as basic own funds not
    specified above — tier
    3    		This is the amount of basic own fund items
    not identified above that meet the criteria for
    Tier 3 and that received supervisory approval.
    R0190/C0010Non-available own
    funds related to other
    own funds items
    approved by
    supervisory authority
    to be deducted — total    		This is the total amount of own fund items
    related to other items approved by
    supervisory authority as basic own funds not
    specified above which are deemed non – available, as defined in Article 222(2)–(5) of
    Directive 2009/138/EC and has to be
    deducted as per Article 330 of Delegated
    Regulation 2015/35.
    R0190/C0020Non-available own
    funds related to other
    own funds items
    approved by    		This is the amount of own fund items related
    to other items approved by supervisory
    authority as basic own funds not specified
    above which are deemed non-available as
    supervisory authority
    to be deducted — tier 1
    unrestricted items    		defined in Article 222(2)–(5) of Directive
    2009/138/EC that meet the criteria for Tier 1
    unrestricted items and has to be deducted as
    per Article 330 of Delegated Regulation
    2015/35.
    R0190/C0030Non-available own
    funds related to other
    own funds items
    approved by
    supervisory authority
    to be deducted — tier 1
    restricted items    		This is the amount of own fund items related
    to other items approved by supervisory
    authority as basic own funds not specified
    above which are deemed non-available as
    defined in Article 222(2)–(5) of Directive
    2009/138/EC that meet the criteria for Tier 1
    restricted items and has to be deducted as per
    Article 330 of Delegated Regulation 2015/35.
    R0190/C0040Non-available own
    funds related to other
    own funds items
    approved by
    supervisory authority
    to be deducted — tier 2    		This is the amount of own fund items related
    to other items approved by supervisory
    authority as basic own funds not specified
    above which are deemed non-available as
    defined in Article 222(2)–(5) of Directive
    2009/138/EC that meet the criteria for Tier 2
    and has to be deducted as per Article 330 of
    Delegated Regulation 2015/35.
    R0190/C0050Non-available own
    funds related to other
    own funds items
    approved by
    supervisory authority
    to be deducted — tier 3    		This is the amount of own fund items related
    to other items approved by supervisory
    authority as basic own funds not specified
    above which are deemed non-available as
    defined in Article 222(2)–(5) of Directive
    2009/138/EC that meet the criteria for Tier 3
    and has to be deducted as per Article 330 of
    Delegated Regulation 2015/35.
    R0200/C0010Minority interests at
    group level – total    		This is the total of minority interests in the
    group being reported upon.
    R0200/C0020Minority interests at
    group level – tier 1
    unrestricted    		The amount of minority interests in the group
    being reported upon that meet the criteria for
    Tier 1 unrestricted items.
    R0200/C0030Minority interests at
    group level – tier 1
    restricted    		The amount of minority interests in the group
    being reported upon that meet the criteria for
    Tier 1 restricted items.
    R0200/C0040Minority interests at
    group level – tier 2    		The amount of minority interests in the group
    being reported upon that meet the criteria for
    Tier 2.
    R0200/C0050Minority interests at
    group level – tier 3    		The amount of minority interests in the group
    being reported upon that meet the criteria for
    Tier 3.
    R0210/C0010Non-available minority
    interests to be deducted
    at group level — total    		This is the total amount of minority interests
    which are deemed non-available as defined
    in Article 222(2)–(5) of Directive
    2009/138/EC, and has to be deducted as per
    Article 330 of Delegated Regulation 2015/35.
    R0210/C0020Non-available minority
    interests to be deducted
    at group level — tier 1
    unrestricted    		This is the amount of minority interests
    which are deemed non-available as defined
    in Article 222(2)–(5) of Directive
    2009/138/EC that meet the criteria for Tier 1
    unrestricted, and has to be deducted as per
    Article 330 of Delegated Regulation 2015/35.
    R0210/C0030Non-available minority
    interests to be deducted
    at group level — tier 1
    restricted    		This is the amount of minority interests
    which are deemed non-available as defined
    in Article 222(2)–(5) of Directive
    2009/138/EC that meet the criteria for Tier 1
    restricted, and has to be deducted as per
    Article 330 of Delegated Regulation 2015/35.
    R0210/C0040Non-available minority
    interests to be deducted
    at group level — tier 2    		This is the amount of minority interests
    which are deemed non-available as defined
    in Article 222(2)–(5) of Directive
    2009/138/EC that meet the criteria for Tier 2,
    and to be deducted as per Article 330 of
    Delegated Regulation 2015/35.
    R0210/C0050Non-available minority
    interests to be deducted
    at group level — tier 3    		This is the amount of minority interests
    which are deemed non-available as defined
    in Article 222(2)–(5) of Directive
    2009/138/EC that meet the criteria for Tier 3,
    and has to be deducted as per Article 330 of
    Delegated Regulation 2015/35.
    Own funds from the financial statements that should not be represented by the reconciliation
    reserve and do not meet the criteria to be classified as Solvency II own funds
    R0220/C0010Own funds from the
    financial statements
    that shall not be
    represented by the
    reconciliation reserve
    and do not meet the
    criteria to be classified    		This is the total amount of own fund items
    from financial statements that are not
    represented by the reconciliation reserve and
    do not meet the criteria to be classified as
    Solvency II own funds.
    These own fund items are either:
    as Solvency II own
    funds — total    		i)
    items that appear in the lists of
    own fund items, but fail to meet the
    classification
    criteria
    or
    the
    transitional provisions; or
    ii)
    items intended to perform the
    role of own funds that are not on the
    list of own fund items and have not
    been approved by the supervisory
    authority, and do not appear on the
    balance sheet as liabilities.
    Subordinated liabilities which do not count as
    basic own funds shall not be reported here,
    but on the balance sheet (template S.02.01) as
    subordinated liabilities that do not count as
    basic own funds.
    Deductions
    R0230/C0010Deductions for
    participations in other
    financial undertakings,
    including non – regulated undertakings
    carrying out financial
    activities — total    		This is the total deduction for participations
    in credit institutions, investment firms,
    financial institutions, alternative investment
    fund managers, UCITS management
    companies, institutions for occupational
    retirement provisions, non-regulated
    undertakings carrying out financial activities,
    including the participations that are deducted
    in accordance with Article 228, paragraph 2
    of Directive 2009/138/EC.
    Those participations are deducted from basic
    own funds and added back as own funds in
    accordance with the relevant sectoral rules in
    the rows from R0410 to R0440.
    R0230/C0020Deductions for
    participations in other
    financial undertakings,
    including non – regulated undertakings
    carrying out financial
    activities — tier 1
    unrestricted    		This is the deduction of the participations in
    credit institutions, investment firms, financial
    institutions, alternative investment fund
    managers, UCITS management companies,
    institutions for occupational retirement
    provisions, non-regulated undertakings
    carrying out financial activities, including the
    participations that are deducted in
    accordance with Article 228, paragraph 2 of
    Directive 2009/138/EC (to be showed
    separately in the row R0240).
    Those participations are deducted from basic
    own funds and added back as own funds in
    accordance with the relevant sectoral rules in
    the rows from R0410 to R0440 — tier 1
    unrestricted items.
    R0230/C0030Deductions for in other
    financial undertakings,
    including non – regulated undertakings
    carrying out financial
    activities — tier 1
    restricted    		This is the deduction of the participations in
    credit institutions, investment firms, financial
    institutions, alternative investment fund
    managers, UCITS management companies,
    institutions for occupational retirement
    provisions, non-regulated undertakings
    carrying out financial activities, including the
    participations that are deducted in
    accordance with Article 228, paragraph 2 of
    Directive 2009/138/EC.
    Those participations are deducted from basic
    own funds and added back as own funds in
    accordance with the relevant sectoral rules in
    the rows from R0410 to R0440 — tier 1
    restricted items.
    R0230/C0040Deductions for
    participations in other
    financial undertakings,
    including non – regulated undertakings
    carrying out financial
    activities — tier 2    		This is the deduction of the participations in
    credit institutions, investment firms, financial
    institutions, alternative investment fund
    managers, UCITS management companies,
    institutions for occupational retirement
    provisions, non-regulated undertakings
    carrying out financial activities, including the
    participations that are deducted in
    accordance with Article 228, paragraph 2 of
    the Directive 2009/138/EC.
    Those participations are deducted from basic
    own funds and added back as own funds in
    accordance with the relevant sectoral rules in
    the rows from R0410 to R0440 — tier 2.
    R0230/C0050Deductions for
    participations in other
    financial undertakings,
    including non – regulated undertakings
    carrying out financial
    activities — Tier 3    		This is the deduction of the participations in
    credit institutions, investment firms, financial
    institutions, alternative investment fund
    managers, UCITS management companies,
    institutions for occupational retirement
    provisions, non-regulated undertakings
    carrying out financial activities, including the
    participations that are deducted in
    accordance with Article 228, paragraph 2 of
    Directive 2009/138/EC.
    Those participations are deducted from basic
    own funds and added back as own funds in
    accordance with the relevant sectoral rules in
    the rows from R0410 to R0440 — Tier 3.
    R0240/C0010whereof deducted
    according to art 228 of
    the Directive
    2009/138/EC – total    		This is the total value of participations
    deducted in accordance with Article 228,
    paragraph 2 of Directive 2009/138/EC, as
    part of the value reported in row R0230 — total
    R0240/C0020whereof deducted
    according to art 228 of
    the Directive
    2009/138/EC — tier 1
    unrestricted    		This is the value of participations that are
    deducted in accordance with Article 228,
    paragraph 2 of Directive 2009/138/EC, as
    part of the value reported in row R0230 — tier 1 unrestricted
    R0240/C0030whereof deducted
    according to art 228 of
    the Directive
    2009/138/EC — tier 1
    restricted    		This is the value of participations deducted
    in accordance with Article 228, paragraph 2
    of Directive 2009/138/EC, as part of the
    value reported in row R0230 — tier 1
    restricted
    R0240/C0040whereof deducted
    according to art 228 of
    the Directive
    2009/138/EC — tier 2    		This is the value of participations deducted
    in accordance with Article 228, paragraph 2
    of Directive 2009/138/EC, as part of the
    value reported in row R0230 — tier 2
    R0250/C0010Deductions for
    participations where
    there is non – availability of
    information (Article
    229) — total    		This is the total deduction of the
    participations in related undertakings when
    the information necessary for calculating the
    group solvency is not available, in
    accordance with Article 229 of Directive
    2009/138/EC.
    R0250/C0020Deductions for
    participations where
    there is non – availability of
    information (Article
    229) — tier 1
    unrestricted    		This is the deduction of the participations in
    related undertakings when the information
    necessary for calculating the group solvency
    is not available, in accordance with Article
    229 of Directive 2009/138/EC — tier 1
    unrestricted.
    R0250/C0030Deductions for
    participations where
    there is non – availability of    		This is the deduction of the participations in
    related undertakings when the information
    necessary for calculating the group solvency
    is not available, in accordance with Article
    information (Article
    229) — tier 1 restricted    		229 of Directive 2009/138/EC — tier 1
    restricted.
    R0250/C0040Deductions for
    participations where
    there is non – availability of
    information (Article
    229) — tier 2    		This is the deduction of the participations in
    related undertakings when the information
    necessary for calculating the group solvency
    is not available, in accordance with Article
    229 of Directive 2009/138/EC, Tier 2.
    R0250/C0050Deductions for
    participations where
    there is non – availability of
    information (Article
    229) — tier 3    		This is the deduction of the participations in
    related undertakings when the information
    necessary for calculating the group solvency
    is not available, in accordance with Article
    229 of Directive 2009/138/EC, Tier 3.
    R0260/C0010Deduction for
    participations included
    via Deduction and
    Aggregation method
    when the combination
    of methods is used — total    		This is the total deduction of the
    participations in related undertakings
    included with the Deduction and Aggregation
    method when the combination of methods is
    used.
    R0260/C0020Deduction for
    participations included
    with Deduction and
    Aggregation method
    when the combination
    of methods is used — tier 1 unrestricted    		This is the deduction of the participations in
    related undertakings included with the
    Deduction and Aggregation method when the
    combination of methods is used — tier 1
    unrestricted.
    R0260/C0030Deduction for
    participations included
    with Deduction and
    Aggregation method
    when the combination
    of methods is used — tier 1 restricted    		This is the deduction of the participations in
    related undertakings included with the
    Deduction and Aggregation method when a
    combination of methods is used — tier 1
    restricted.
    R0260/C0040Deduction for
    participations included
    with Deduction and
    Aggregation method
    when the combination    		This is the deduction of the participations in
    related undertakings included with the
    Deduction and Aggregation method when the
    combination of methods is used — tier 2.
    of methods is used — tier 2
    R0260/C0050Deduction for
    participations included
    with Deduction and
    Aggregation method
    when combination of
    methods is used — tier
    3    		This is the deduction of the participations in
    related undertakings included with the
    Deduction and Aggregation method when the
    combination of methods is used — tier 3.
    R0270/C0010Total of non-available
    own fund items to be
    deducted — total    		This is the total of non – available own fund
    items and has to be deducted as per Article
    330 of Delegated Regulation 2015/35.
    R0270/C0020Total of non-available
    own fund items to be
    deducted — tier 1
    unrestricted    		This is the non – available own fund items in
    Tier 1 unrestricted items and has to be
    deducted as per Article 330 of Delegated
    Regulation 2015/35.
    R0270/C0030Total of non-available
    own fund items to be
    deducted — tier 1
    restricted    		This is the non-available own fund items — tier 1 restricted items and has to be deducted
    as per Article 330 of Delegated Regulation
    2015/35.
    R0270/C0040Total of non-available
    own fund items to be
    deducted — tier 2    		This is the non-available own fund items — tier 2 and has to be deducted as per Article
    330 of Delegated Regulation 2015/35.
    R0270/C0050Total of non-available
    own fund items to be
    deducted — tier 3    		This is the non-available own fund items — tier 3 and has to be deducted as per Article
    330 of Delegated Regulation 2015/35.
    R0280/C0010Total deductions — totalThis is the total amount of deductions not
    included in the reconciliation reserves.
    R0280/C0020Total deductions — tier
    1 unrestricted    		This is the amount of deductions from tier 1
    unrestricted not included in the reconciliation
    reserves.
    R0280/C0030Total deductions — tier
    1 restricted    		This is the amount of deductions from tier 1
    restricted not included in the reconciliation
    reserves.
    R0280/C0040Total deductions — tier
    2    		This is the amount of deductions from tier 2
    not included in the reconciliation reserves.
    R0280/C0050Total deductions — tier
    3    		This is the amount of deductions from tier 3
    not included in the reconciliation reserves.
    Total basic own funds after deductions
    R0290/C0010Total basic own funds
    after deductions    		This is the total amount of basic own fund
    items after deductions.
    R0290/C0020Total basic own funds
    after deductions — tier
    1 unrestricted    		This is the amount of basic own fund items
    after deductions that meet the criteria for Tier
    1 unrestricted items.
    R0290/C0030Total basic own funds
    after deductions — tier
    1 restricted    		This is the amount of basic own fund items
    after deductions that meet the criteria for Tier
    1 restricted items.
    R0290/C0040Total basic own funds
    after deductions — tier
    2    		This is the amount of basic own fund items
    after deductions that meet the criteria for Tier
    2.
    R0290/C0050Total basic own funds
    after deductions — tier
    3    		This is the amount of basic own fund items
    after deductions that meet the criteria for Tier
    3.
    Ancillary own funds
    R0300/C0010Unpaid and uncalled
    ordinary share capital
    callable on demand — total    		This is the total amount of issued ordinary
    share capital that has not been called up or
    paid up but that is callable on demand.
    R0300/C0040Unpaid and uncalled
    ordinary share capital
    callable on demand — tier 2    		This is the amount of issued ordinary share
    capital that has not been called up or paid up
    but that is callable on demand that meets the
    criteria for Tier 2.
    R0310/C0010Unpaid and uncalled
    initial funds, members’
    contributions or the
    equivalent basic own
    fund item for mutual
    and mutual — type
    undertakings, callable
    on demand – total    		This is the total amount of initial funds,
    members’ contributions or the equivalent
    basic own fund item for mutual and mutual – type undertakings that has not been called up
    or paid up but that is callable on demand.
    R0310/C0040Unpaid and uncalled
    initial funds, members’
    contributions or the    		This is the amount of initial funds, members’
    contributions or the equivalent basic own
    fund item for mutual and mutual-type
    equivalent basic own
    fund item for mutual
    and mutual-type
    undertakings, callable
    on demand — tier 2    		undertakings that has not been called up or
    paid up but that is callable on demand that
    meets the criteria for Tier 2.
    R0320/C0010Unpaid and uncalled
    preference shares
    callable on demand — total    		This is the total amount of preference shares
    that have not been called up or paid up but
    that are callable on demand.
    R0320/C0040Unpaid and uncalled
    preference shares
    callable on demand — tier 2    		This is the amount of preference shares that
    have not been called up or paid up but that
    are callable on demand that meet the criteria
    for Tier 2.
    R0320/C0050Unpaid and uncalled
    preference shares
    callable on demand — tier 3    		This is the amount of preference shares that
    have not been called up or paid up but that
    are callable on demand that meet the criteria
    for Tier 3
    R0330/C0010A legally binding
    commitment to
    subscribe and pay for
    subordinated liabilities
    on demand — total    		This is the total amount of legally binding
    commitments to subscribe and pay for
    subordinated liabilities on demand.
    R0330/C0040A legally binding
    commitment to
    subscribe and pay for
    subordinated liabilities
    on demand — tier 2    		This is the amount of legally binding
    commitments to subscribe and pay for
    subordinated liabilities on demand that meet
    the criteria for Tier 2.
    R0330/C0050A legally binding
    commitment to
    subscribe and pay for
    subordinated liabilities
    on demand — tier 3    		This is the amount of legally binding
    commitments to subscribe and pay for
    subordinated liabilities on demand that meet
    the criteria for Tier 3.
    R0340/C0010Letters of credit and
    guarantees under
    Article 96(2) of
    Directive 2009/138/EC
    — total    		This is the total amount of letters of credit
    and guarantees that are held in trust for the
    benefit of insurance creditors by an
    independent trustee and provided by credit
    institutions authorised in accordance with
    Directive 2006/48/EC.
    R0340/C0040Letters of credit and
    guarantees under    		This is the amount of letters of credit and
    guarantees that are held in trust for the benefit
    Article 96(2) of
    Directive 2009/138/EC
    — tier 2    		of insurance creditors by an independent
    trustee and provided by credit institutions
    authorised in accordance with Directive
    2006/48/EC that meet the criteria for Tier 2.
    R0350/C0010Letters of credit and
    guarantees other than
    under Article 96(2) of
    Directive 2009/138/EC
    — total    		This is the total amount of letters of credit
    and guarantees that satisfy criteria for Tier 2
    or Tier 3, other than those that are held in
    trust for the benefit of insurance creditors by
    an independent trustee and provided by credit
    institutions authorised
    in accordance with
    Directive 2006/48/EC.
    R0350/C0040Letters of credit and
    guarantees other than
    under Article 96(2) of
    Directive 2009/138/EC
    — tier 2    		This is the amount of letters of credit and
    guarantees that meet the criteria for Tier 2,
    other than those which are held in trust for
    the benefit of insurance creditors by an
    independent trustee and provided by credit
    institutions authorised in accordance
    with
    Directive 2006/48/EC.
    R0350/C0050Letters of credit and
    guarantees other than
    under Article 96(2) of
    Directive
    2009/138/EC – tier 3    		This is the amount of letters of credit and
    guarantees that meet the criteria for Tier 3,
    other than those which are held in trust for
    the benefit of insurance creditors by an
    independent trustee and provided by credit
    institutions authorised in accordance
    with
    Directive 2006/48/EC.
    R0360/C0010Supplementary
    members calls under
    first subparagraph of
    Article 96(3) of
    Directive 2009/138/EC
    — total    		This is the total amount of any future claims
    which mutual or mutual-type associations of
    ship owners with variable contributions
    solely insuring risks listed in classes 6, 12
    and 17 in Part A of Annex I may have against
    their members by way of a call for
    supplementary contributions, within the
    following 12 months.
    R0360/C0040Supplementary
    members calls under
    first subparagraph of
    Article 96(3) of
    Directive 2009/138/EC
    — tier 2    		This is the amount of any future claims which
    mutual or mutual-type associations of ship
    owners with variable contributions solely
    insuring risks listed in classes 6, 12 and 17 in
    Part A of Annex I may have against their
    members by way of a call for supplementary
    contributions, within the following 12
    months.
    R0370/C0010Supplementary
    members calls — other
    than under first
    subparagraph of Article
    96(3) of Directive
    2009/138/EC -
    total    		This is the total amount of any future claims
    which mutual or mutual-type associations
    with variable contributions may have against
    their members by way of a call for
    supplementary contributions, within the
    following 12 months, other than those
    described in the first subparagraph of Article
    96(3) of the Directive 2009/138/EC.
    R0370/C0040Supplementary
    members calls — other
    than under first
    subparagraph of Article
    96(3) of Directive
    2009/138/EC — tier 2    		This is the amount of any future claims which
    mutual or mutual-type associations of with
    variable contributions may have against their
    members by way of a call for supplementary
    contributions within the following 12 months,
    other than those described in the first
    subparagraph of Article 96(3) of Directive
    2009/138/EC that meet the criteria for Tier 2.
    R0370/C0050Supplementary
    members calls — other
    than under first
    subparagraph of Article
    96(3) of Directive
    2009/138/EC — tier 3    		This is the amount of any future claims which
    mutual or mutual-type associations with
    variable contributions may have against their
    members by way of a call for supplementary
    contributions within the following 12 months,
    other than those described in the first
    subparagraph of Article 96(3) of the
    Framework Directive 2009/138/EC that meet
    the criteria for Tier 3.
    R0380/C0010Non available ancillary
    own funds at group
    level to be deducted — total    		This is the total amount of ancillary own
    funds which are deemed non-available as
    defined in Article 222(2)–(5) of Directive
    2009/138/EC.
    R0380/C0040Non available ancillary
    own funds at group
    level to be deducted — tier 2    		This is the amount of ancillary own funds
    which are deemed non-available as defined
    in Article 222(2)–(5) of Directive
    2009/138/EC that meet the criteria for Tier 2.
    R0380/C0050Non available ancillary
    own funds at group
    level to be deducted — tier 3    		This is the amount of ancillary own funds
    which are deemed non-available as defined
    in Article 222(2)–(5) of Directive
    2009/138/EC that meet the criteria for Tier 3.
    R0390/C0010Other ancillary own
    funds — total    		This is the total amount of other ancillary
    own funds.
    R0390/C0040Other ancillary own
    funds — tier 2    		This is the amount of other ancillary own
    funds that meet criteria for Tier 2.
    R0390/C0050Other ancillary own
    funds — tier 3    		This is the amount of other ancillary own
    funds that meet criteria for Tier 3.
    R0400/C0010Total ancillary own
    funds    		This is the total amount of ancillary own fund
    items.
    R0400/C0040Total ancillary own
    funds tier 2    		This is the amount of ancillary own fund
    items that meet the criteria for Tier 2.
    R0400/C0050Total ancillary own
    funds — tier 3    		This is the amount of ancillary own fund
    items that meet the criteria for Tier 3.
    Own funds of other
    financial sectors
    The following items
    are applicable also
    in case of D&A
    method and
    combination of
    methods
    R0410/C0010Credit institutions,
    investment firms,
    financial institutions,
    alternative investment
    fund managers, UCITS
    management
    companies — total    		Total of own funds in credit institutions,
    investment firms, financial institutions,
    alternative investment fund managers, UCITS
    management companies already net of any
    relevant Intragroup Transaction. The
    inclusion of other financial sectors follow
    Article 329 of Delegated Regulation 2015/35,
    if not deducted in accordance with
    Article
    228, paragraph 2 of Directive 2009/138/EC.
    R0410/C0020Credit institutions,
    investment firms,
    financial institutions,
    alternative investment
    fund managers, UCITS
    management
    companies — Tier 1
    unrestricted    		Own funds in credit institutions, investment
    firms, financial institutions, alternative
    investment fund managers, UCITS
    management companies already net of any
    relevant Intragroup Transaction — tier 1
    unrestricted.
    Those items should be also deducted of any
    non-available own funds according to the
    relevant sectoral rules and deducted of own
    funds in accordance with Article 228,
    paragraph 2 of Directive 2009/138/EC.
    R0410/C0030Credit institutions,
    investment firms,
    financial institutions,
    alternative investment
    fund managers, UCITS
    management
    companies — Tier 1
    restricted    		Own funds in credit institutions, investment
    firms, financial institutions, alternative
    investment fund managers, UCITS
    management companies already net of any
    relevant Intragroup Transaction — tier 1
    restricted.
    Those items should be also deducted of any
    non-available own funds according to the
    relevant sectoral rules and deducted of own
    funds
    in accordance with Article 228,
    paragraph 2 of Directive 2009/138/EC.
    R0410/C0040Credit institutions,
    investment firms,
    financial institutions,
    alternative investment
    fund managers, UCITS
    management
    companies — Tier 2    		Own funds in credit institutions, investment
    firms, financial institutions, alternative
    investment fund managers, UCITS
    management companies already net of any
    relevant Intragroup Transaction — tier 2.
    Those items should be also deducted of any
    non-available own funds according to the
    relevant sectoral rules and deducted of own
    funds
    in accordance with Article 228,
    paragraph 2 of Directive 2009/138/EC.
    R0420/C0010Institutions for
    occupational retirement
    provision — total    		Total of own funds in institutions for
    occupational retirement provision, already net
    of any relevant Intragroup Transaction. Those
    items should be also deducted of any non – available own funds according to the relevant
    sectoral rules.
    R0420/C0020Institutions for
    occupational retirement
    provision –tier 1
    unrestricted    		Own funds in institutions for occupational
    retirement provision, already net of any
    relevant Intragroup Transaction – tier 1
    unrestricted.
    Those items should be also deducted of any
    non-available own funds according to the
    relevant sectoral rules
    R0420/C0030Institutions for
    occupational retirement
    provision –tier 1
    restricted    		Own funds in institutions for occupational
    retirement provision, already net of any
    relevant Intragroup Transaction – tier 1
    restricted.
    Those items should be also deducted of any
    non-available own funds according to the
    relevant sectoral rules
    R0420/C0040Institutions for
    occupational retirement
    provision –tier 2    		Own funds in institutions for occupational
    retirement provision, already net of any
    relevant Intragroup Transaction – tier 2.
    Those items should be also deducted of any
    non-available own funds according to the
    relevant sectoral rules
    R0420/C0050Institutions for
    occupational retirement
    provision –tier 3    		Own funds in institutions for occupational
    retirement provision, already net of any
    relevant Intragroup Transaction – tier 3.
    Those items should be also deducted of any
    non-available own funds according to the
    relevant sectoral rules
    R0430/C0010Non-regulated
    undertakings carrying
    out financial activities
    — total    		Total of own funds in non-regulated entities
    carrying out financial activities, already net
    of any relevant Intragroup Transaction. Those
    items should be also deducted of any non – available own funds according to the relevant
    sectoral rules and deducted of own funds in
    accordance with Article 228, paragraph 2 of
    Directive 2009/138/EC.
    R0430/C0020Non-regulated
    undertakings carrying
    out financial activities
    — tier 1 unrestricted    		Own funds in non-regulated entities carrying
    out financial activities, already net of any
    relevant Intragroup Transaction — tier 1
    unrestricted.
    Those items should be also deducted of any
    non-available own funds according to the
    relevant sectoral rules and deducted of own
    funds in accordance with Article 228,
    paragraph 2 of Directive 2009/138/EC.
    R0430/C0030Non-regulated
    undertakings carrying
    out financial activities
    — tier 1 restricted    		Own funds in non-regulated entities carrying
    out financial activities, already net of any
    relevant Intragroup Transaction — tier 1
    restricted.
    Those items should be also deducted of any
    non-available own funds according to the
    relevant sectoral rules and deducted of own
    funds in accordance with Article 228,
    paragraph 2 of Directive 2009/138/EC.
    R0430/C0040Non-regulated
    undertakings carrying
    out financial activities
    — tier 2    		Own funds in non-regulated entities carrying
    out financial activities, already net of any
    relevant Intragroup Transaction — tier 2.
    Those items should be also deducted of any
    non-available own funds according to the
    relevant sectoral rules and deducted of own
    funds in accordance with Article 228,
    paragraph 2 of Directive 2009/138/EC.
    R0440/C0010Total own funds of
    other financial sectors
    — total    		Total of own funds in other financial sectors.
    The value of the
    participation in the other
    financial sectors
    is deducted in R0230, and
    the own funds according to the own sectoral
    rule of own funds of such undertakings are
    reported in R0440.
    R0440/C0020Total own funds of
    other financial sectors
    — tier 1 unrestricted    		Total of own funds in other financial sectors
    –tier 1 unrestricted.
    The value of the
    participation in the other
    financial sectors
    is deducted in R0230, and
    the own funds according to the own sectoral
    rule of own funds of such undertakings are
    reported in R0440.
    R0440/C0030Total own funds of
    other financial sectors
    — tier 1 restricted    		Total of own funds in other financial sectors
    –tier 1 restricted.
    The value of the
    participation in the other
    financial sectors
    is deducted in R0230, and
    the own funds according to the own sectoral
    rule of own funds of such undertakings are
    reported in R0440.
    R0440/C0040Total own funds of
    other financial sectors
    — tier 2    		Total of own funds in other financial sectors
    –tier 2.
    The value of the
    participation in the other
    financial sectors
    is deducted in R0230, and
    the own funds according to the own sectoral
    rule of own funds of such undertakings are
    reported in R0440.
    R0440/C0050Total own funds of
    other financial sectors
    — Tier 3    		Total of own funds in other financial sectors
    –Tier 3.
    The value of the
    participation in the other
    financial sectors
    is deducted in R0230, and
    the own funds according to the own sectoral
    rule of own funds of such undertakings are
    reported in R0440.
    Own funds when
    using the
    Deduction and
    Aggregation
    method (D&A)
    exclusively,
    or in
    combination with
    method 1
    R0450/C0010Own funds aggregated
    when using the
    Deduction and
    Aggregation method or
    combination of
    methods — Total    		These are the total eligible own funds of the
    related undertakings that have to be added for
    the calculation of the aggregated own funds
    when using the
    Deduction and
    aggregation
    method or a combination of
    methods; after the deduction of non-available
    own funds at group level.
    R0450/C0020Own funds aggregated
    when using the
    Deduction and
    Aggregation method or
    combination of
    methods — Tier 1
    unrestricted    		These are the eligible own funds of the
    related undertakings that have to be added for
    the calculation of the aggregated own funds
    when using the Deduction and
    aggregation
    method or a combination of
    methods, classified as Tier 1 unrestricted
    after the deduction of non-available own
    funds at group level
    R0450/C0030Own funds aggregated
    when using the
    Deduction and
    Aggregation method,
    and combination of
    method — Tier 1
    restricted    		These are the eligible own funds of the
    related undertakings that have to be added for
    the calculation of the aggregated own funds
    when using the Deduction and
    aggregation
    method or a combination of
    methods, classified as Tier 1 restricted after
    the deduction of non-available own funds at
    group level
    R0450/C0040Own funds aggregated
    when using the
    Deduction and
    Aggregation method
    and combination of
    method — Tier 2    		These are the eligible own funds of the
    related undertakings that have to be added for
    the calculation of the aggregated own funds
    when using the Deduction and aggregation
    method
    or a combination of methods,
    classified as Tier 2 after the deduction of non
    available own funds at group level.
    R0450/C0050Own funds aggregated
    when using the
    Deduction and
    Aggregation method
    and combination of
    method — Tier 3    		These are the eligible own funds of the
    related undertakings that have to be added for
    the calculation of the aggregated own funds
    when using the Deduction and aggregation
    method
    or a combination of methods,
    classified as Tier 3 after the deduction of non
    available own funds at group level.
    R0460/C0010Own funds aggregated
    when using the
    Deduction and
    Aggregation method,
    and combination of
    method net of IGT — Total    		These are the total eligible own funds after
    the elimination of the intra-group
    transactions for the calculation of the
    aggregated group eligible own funds.
    The own funds figure reported here shall be
    net of non-available own funds and net of
    IGTs.
    R0460/C0020Own funds aggregated
    when using the
    Deduction and
    Aggregation method,
    and combination of
    method net of IGT — Tier 1 unrestricted    		These are the eligible own funds after the
    elimination of the intra-group transactions
    for the calculation of the aggregated group
    eligible own funds, classified as Tier 1
    unrestricted items.
    The own funds figure reported here shall be
    net of non-available own funds and net of
    IGTs.
    R0460/C0030Own funds aggregated
    when using the
    Deduction and
    Aggregation method,
    and combination of
    method net of IGT — Tier 1 restricted    		These are the eligible own funds after the
    elimination of the intra-group transactions
    for the calculation of the aggregated group
    eligible own funds, classified as Tier 1
    restricted. The own funds figure reported here
    shall be net of non-available own funds and
    net of IGTs.
    R0460/C0040Own funds aggregated
    when using the
    Deduction and    		These are the eligible own funds after the
    elimination of the intra-group transactions
    for the calculation of the aggregated group
    Aggregation method,
    and combination of
    method net of IGT — Tier 2    		eligible own funds, classified as Tier 2. The
    own funds figure reported here shall be net of
    non-available own funds and net of IGTs.
    R0460/C0050Own funds aggregated
    when using the
    Deduction and
    Aggregation method
    ,and combination of
    method net of IGT — Tier 3    		These are the eligible own funds after the
    elimination of the intra-group transactions
    for the calculation of the aggregated group
    eligible own funds, classified as Tier 3. The
    own funds figure reported here shall be net of
    non-available own funds and net of IGTs.
    R0520/C0010Total available own
    funds to meet the
    consolidated part of the
    group SCR (excluding
    own funds from other
    financial sectors and
    own funds from
    undertakings included
    via D&A method) – total    		This is the total own funds of the
    undertaking, comprising basic own funds
    after deductions, plus ancillary own funds,
    that are available to meet the consolidated
    part of the group SCR but excluding the own
    funds from other financial sectors, and the
    own funds from the undertakings included via
    Deduction and aggregation method (D&A).
    R0520/C0020Total available own
    funds to meet the
    consolidated part of the
    group SCR (excluding
    own funds from other
    financial sectors and
    own funds from
    undertakings included
    via D&A method) — tier 1 unrestricted    		This is the own funds of the undertaking,
    comprising basic own funds after deductions,
    that are available to meet the consolidated
    part of the group SCR but excluding the own
    funds from other financial sectors, and the
    own funds from the undertakings included via
    Deduction and aggregation method
    and meet
    the criteria to be included in Tier 1
    unrestricted items.
    R0520/C0030Total available own
    funds to meet the
    consolidated part of the
    group SCR (excluding
    own funds from other
    financial sectors and
    own funds from
    undertakings included
    via D&A method) — tier 1 restricted    		This is the own funds of the undertaking,
    comprising basic own funds after deductions,
    that are available to meet the consolidated
    part of the group SCR but excluding the own
    funds from other financial sectors, and own
    funds from the undertakings included via
    Deduction and aggregation
    method and that
    meet the criteria to be included in Tier 1
    restricted items.
    R0520/C0040Total available own
    funds to meet the    		This is the own funds of the undertaking,
    comprising basic own funds after deductions,
    consolidated part of the
    group SCR (excluding
    own funds from other
    financial sectors and
    own funds from
    undertakings included
    via D&A method ) — tier 2    		plus ancillary own funds, that are available to
    meet the consolidated part of the group SCR
    but excluding the own funds from other
    financial sectors, and own funds from the
    undertakings included via Deduction and
    aggregation method
    and that meet the criteria
    to be included in Tier 2.
    R0520/C0050Total available own
    funds to meet the
    consolidated part of the
    group SCR (excluding
    own funds from other
    financial sectors and
    own funds from
    undertakings included
    via D&A method) – tier
    3    		This is the own funds of the undertaking,
    comprising basic own funds after deductions,
    plus ancillary own funds, that are available to
    meet the consolidated part of the group SCR
    but excluding the own funds from other
    financial sectors, and own funds from the
    undertakings included via Deduction and
    aggregation method
    and that meet the criteria
    to be included in Tier 3.
    R0560/C0010Total eligible own
    funds to meet the
    consolidated part of the
    group SCR (excluding
    own funds from other
    financial sectors, and
    own funds from
    undertakings included
    via D&A method) — total    		This is the total group own funds which are
    eligible to cover the consolidated part of the
    group SCR (excluding own funds from other
    financial sectors, and from the undertakings
    included via
    Deduction and aggregation
    method) under the limits
    For the purpose of the eligibility of those own
    fund items the consolidated group SCR shall
    not include the capital requirements from
    other financial sectors (Article 336 (c) of
    Delegated Regulation (EU) 2015/35)
    consistently
    R0560/C0020Total eligible own
    funds to meet the
    consolidated part of the
    group SCR (excluding
    own funds from other
    financial sectors, and
    own funds from
    undertakings included
    via D&A method) — tier 1 unrestricted    		This is the group own funds which are
    eligible under the limits set out to meet the
    consolidated part of the group SCR
    (excluding own funds from other financial
    sectors, and from the undertakings included
    via Deduction and aggregation method), that
    meet the criteria for Tier 1 unrestricted items.
    R0560/C0030Total eligible own
    funds to meet the    		This is the own funds which are eligible
    under the limits set out to meet the
    consolidated part of the
    group SCR (excluding
    own funds from other
    financial sectors, and
    own funds from
    undertakings included
    via D&A method) — tier 1 Restricted    		consolidated part of the group SCR
    (excluding own funds from other financial
    sectors, and from the undertakings included
    via Deduction and aggregation method), that
    meet the criteria for Tier 1 restricted items.
    R0560/C0040Total eligible own
    funds to meet the
    consolidated part of the
    group SCR (excluding
    own funds from other
    financial sectors and
    own funds from
    undertakings included
    via D&A method) — tier 2    		This is the own funds which are eligible
    under the limits set out to meet the
    consolidated part of the group SCR
    (excluding own funds from other financial
    sectors, and own funds from the undertakings
    included via Deduction and aggregation
    method), that meet the criteria for Tier 2.
    R0560/C0050Total eligible own
    funds to meet the
    consolidated part of the
    group SCR (excluding
    own funds from other
    financial sectors and
    own funds from
    undertakings included
    via D&A method) — tier 3    		This is the own funds which are eligible
    under the limits set out to meet the
    consolidated part of the group SCR
    (excluding own funds from other financial
    sectors, and own funds from the undertakings
    included via Deduction and aggregation
    method), that meet the criteria for Tier 3.
    R0530/C0010Total available own
    funds to meet the
    minimum consolidated
    group SCR – total    		This is the total own funds of the
    undertaking, comprising basic own funds
    after deductions, that are available to meet the
    minimum consolidated group SCR, excluding
    the own funds from other financial sectors,
    and own funds from the undertakings
    included via Deduction and aggregation
    method.
    R0530/C0020Total available own
    funds to meet the
    minimum consolidated
    group SCR – tier 1
    unrestricted    		This is the own funds of the undertaking,
    comprising basic own funds after deductions,
    that are available to meet the minimum
    consolidated group SCR, excluding the own
    funds from other financial sectors, and own
    funds from the undertakings included via
    Deduction and aggregation method, and that
    meet the criteria to be included in Tier 1
    unrestricted.
    R0530/C0030Total available own
    funds to meet the
    minimum consolidated
    group SCR — tier 1
    restricted    		This is the own funds of the group,
    comprising basic own funds after deductions,
    that are available to meet the minimum
    consolidated group SCR, excluding the own
    funds from other financial sectors, and own
    funds from the undertakings included via
    Deduction
    and aggregation method,
    and that
    meet the criteria to be included in Tier 1
    restricted items.
    R0530/C0040Total available own
    funds to meet the
    minimum consolidated
    group SCR — tier 2    		This is the own funds of the undertaking,
    comprising basic own funds after deductions,
    that are available to meet the minimum
    consolidated group SCR, excluding the own
    funds from other financial sectors and own
    funds from the undertakings included via
    Deduction and aggregation method, and that
    meet the criteria to be included in Tier 2.
    R0570/C0010Total eligible own
    funds to meet the
    minimum consolidated
    group SCR – total    		This is the total eligible own funds to meet
    the minimum consolidated group SCR
    excluding the own funds from other financial
    sectors and own funds from the undertakings
    included via Deduction and aggregation
    method.
    R0570/C0020Total eligible own
    funds to meet the
    minimum consolidated
    group SCR — tier 1
    unrestricted    		This is the eligible own funds of the group,
    that are available to meet the minimum
    consolidated group SCR excluding the own
    funds from other financial sectors and own
    funds from the undertakings included via
    Deduction and aggregation method,
    that
    meet the criteria to be included in Tier 1
    unrestricted items.
    R0570/C0030Total eligible e own
    funds to meet the
    minimum consolidated
    group SCR — tier 1
    restricted    		This is the eligible own funds of the group,
    that are available to meet the minimum
    consolidated group SCR excluding the own
    funds from other financial sectors and own
    funds from the undertakings included via
    Deduction and aggregation method,
    that
    meet the criteria to be included in Tier 1
    restricted items.
    R0570/C0040Total eligible own
    funds to meet the
    minimum consolidated
    group SCR — tier 2    		This is the eligible own funds of the group,
    that are available to meet the minimum
    consolidated group SCR, excluding the own
    funds from other financial sectors and own
    funds from the undertakings included via
    Deduction and aggregation method,
    that
    meet the criteria to be included in Tier 2.
    R0800/C0010Total eligible own
    funds to meet the
    consolidated group
    SCR (including own
    funds from other
    financial sectors,
    excluding own funds
    from undertakings
    included via D&A
    method) – Total    		This is total eligible own funds that are
    available to meet the consolidated group SCR
    (including own funds from other financial
    sectors, excluding own funds from
    undertakings included via Deduction and
    aggregation method) -
    Total
    R0800/C0020Total eligible own
    funds to meet the
    consolidated group
    SCR (including own
    funds from other
    financial sectors,
    excluding own funds
    from undertakings
    included via D&A
    method) -
    tier 1
    unrestricted    		This is total eligible own funds that are
    available to meet the consolidated group SCR
    (i.e. including own funds from other financial
    sectors, excluding own funds from
    undertakings included via Deduction and
    Aggregation method) that meet the criteria to
    be
    included in Tier 1 unrestricted items.
    R0800/C0030Total eligible own
    funds to meet the
    consolidated group
    SCR (including own
    funds from other
    financial sectors,
    excluding own funds
    from undertakings
    included via D&A
    method) -
    tier 1
    restricted    		This is total eligible own funds that are
    available to meet the consolidated group SCR
    (i.e. including own funds from other financial
    sectors, excluding own funds from
    undertakings included via Deduction and
    Aggregation method) that meet the criteria to
    be
    included in Tier 1 restricted items.
    R0800/C0040Total eligible own
    funds to meet the
    consolidated group
    SCR (including own    		This is total eligible own funds that are
    available to meet the consolidated group SCR
    (i.e. including own funds from other financial
    sectors, excluding own funds from
    funds from other
    financial sectors,
    excluding own funds
    from undertakings
    included via D&A
    method) — tier 2    		undertakings included via Deduction and
    Aggregation method) that meet the criteria to
    be included in Tier 2.
    R0800/C0050Total eligible own
    funds to meet the
    consolidated group
    SCR (including own
    funds from other
    financial sectors,
    excluding own funds
    from undertakings
    included via D&A
    method method) — tier
    3    		This is total eligible own funds that are
    available to meet the consolidated group SCR
    (i.e. including own funds from other financial
    sectors, excluding own funds from
    undertakings included via Deduction and
    Aggregation method) that meet the criteria to
    be
    included in Tier 3.
    R0810/C0010Total eligible own
    funds to meet the group
    SCR (excluding own
    funds from other
    financial sectors,
    including own funds
    from undertakings
    included via D&A
    method) -
    total    		Total eligible own funds to meet the group
    SCR (excluding own funds from other
    financial sectors, including own funds from
    the undertakings included via Deduction and
    Aggregation method) – Total
    R0810/C0020Total eligible own
    funds to meet the group
    SCR (excluding own
    funds from other
    financial sectors,
    including own funds
    from undertakings
    included via D&A
    method) -
    tier 1
    unrestricted    		Total eligible own funds to meet the group
    SCR (excluding own funds from other
    financial sectors, including own funds from
    the undertakings included via Deduction and
    Aggregation method) – that meet the criteria
    to be included in Tier 1 unrestricted items
    R0810/C0030Total eligible own
    funds to meet the group
    SCR (excluding own
    funds from other
    financial sectors,
    including own funds
    from undertakings
    included via D&A    		Total eligible own funds to meet the group
    SCR (excluding own funds from other
    financial sectors, including own funds from
    the undertakings included via Deduction and
    Aggregation method) – that meet the criteria
    to be included in Tier 1 restricted items
    method) -
    tier 1
    restricted
    R0810/C0040Total eligible own
    funds to meet the group
    SCR (excluding own
    funds from other
    financial sectors,
    including own funds
    from undertakings
    included via D&A
    method) — tier 2    		Total eligible own funds to meet the group
    SCR (excluding own funds from other
    financial sectors, including own funds from
    the undertakings included via Deduction and
    Aggregation method) - that meet the criteria
    to be included in Tier 2
    R0810/C0050Total eligible own
    funds to meet the group
    SCR (excluding own
    funds from other
    financial sectors,
    including own funds
    from undertakings
    included via D&A
    method) — tier 3    		Total eligible own funds to meet the group
    SCR (excluding own funds from other
    financial sectors, including own funds from
    the undertakings included via Deduction and
    Aggregation method) - that meet the criteria
    to be included in Tier 3
    R0660/C0010Total eligible own
    funds to meet the Total
    group SCR (including
    own funds from other
    financial sectors and
    own funds from
    undertakings included
    via D&A method) -
    total    		This is the total eligible own funds, including
    the own funds from the other financial
    sectors, and own funds from the undertakings
    included via Deduction and aggregation
    method, to meet the total group SCR.
    R0660/C0020Total eligible own
    funds to meet the Total
    group SCR (including
    own funds from other
    financial sectors and
    own funds from
    undertakings included
    via D&A method) -
    tier
    1 unrestricted    		This is the eligible own funds, including the
    own funds from the other financial sectors,
    and own funds from the undertakings
    included via Deduction and aggregation
    method, to meet the total group SCR that
    meet the criteria to be included in Tier 1
    unrestricted
    R0660/C0030Total eligible own
    funds to meet the Total
    group SCR (including
    own funds from other
    financial sectors and
    own funds from
    undertakings included
    via D&A method) — tier 1 restricted    		This is the eligible own funds, including the
    own funds from the other financial sectors,
    and own funds from the undertakings
    included via Deduction and aggregation
    method
    to meet the total group SCR that meet
    the criteria to be included in Tier 1 restricted
    R0660/C0040Total eligible own
    funds to meet the Total
    group SCR (including
    own funds from other
    financial sectors and
    own funds from
    undertakings included
    via D&A method) tier
    2    		This is the eligible own funds, including the
    own funds from the other financial sectors,
    and own funds from the undertakings
    included via Deduction and aggregation
    method
    to meet the total group SCR that meet
    the criteria to be included in Tier 2
    R0660/C0050Total eligible own
    funds to meet the Total
    group SCR (including
    own funds from other
    financial sectors and
    own funds from
    undertakings included
    via D&A method) — tier 3    		This is the eligible available own funds,
    including the own funds from the other
    financial sectors, and own funds from the
    undertakings included via Deduction and
    aggregation method
    to meet the total group
    SCR that meet the criteria to be included in
    Tier 3
    R0820/C0010Consolidated part of the
    Group SCR (excluding
    CR for other financial
    sectors
    and
    SCR
    for
    undertakings
    included
    via
    D&A
    method)
    -
    total    		Consolidated part of Group SCR, excluding
    CR for other financial sectors and SCR for
    undertakings
    included
    via
    Deduction
    and
    aggregation method.
    This is the SCR based on art 336 (a), (b), (d)
    and (e) of Delegated Regulation (EU)
    2015/35
    including any capital add-on
    For quarterly reporting this is the latest SCR
    to be calculated and reported, either the
    annual one or a more recent one in case the
    SCR has been recalculated (e.g. due to a
    change in risk profile), including capital add
    on.
    R0610/C0010Minimum consolidated
    Group SCR    		Minimum consolidated group SCR calculated
    for the consolidated data (method 1) as per
    Article 230 of Directive 2009/138/EC.
    R0860/C0010Capital requirements
    (CR) for other financial
    sectors    		This is the total capital requirements for
    related undertakings belonging to other
    financial sectors, as calculated according to
    the sectoral rules
    R0590/C0010Consolidated Group
    SCR (including CR for
    other financial sectors,
    excluding SCR for
    undertakings included
    via D&A method)    		Consolidated group SCR calculated for the
    consolidated data under method 1 in
    accordance with Article 336, (a), (b), (c), (d)
    and (e) of Delegated Regulation (EU)
    2015/35. Including any capital add-on.
    In case the minimum consolidated Group
    SCR (R0610/C0010) is higher than the sum
    of R0820/C0010 and R0860/C0010, that
    minimum (R0610/C0010) shall be reported
    For quarterly reporting this is the latest SCR
    to be calculated and reported, either the
    annual one or a more recent one in case the
    SCR has been recalculated (e.g. due to a
    change in risk profile), including capital add
    on.
    R0670/C0010SCR for undertakings
    included via D&A
    method    		This is the total of solvency capital
    requirements for related undertakings
    included with Deduction and
    Aggregation
    method. This cell shall include
    sum of the proportional share of the SCR for
    undertakings included via Deduction and
    aggregation method. It is only relevant in
    case of Deduction and aggregation
    method
    and combination of methods.
    R0830/C0010Group SCR (excluding
    CR for other financial
    sectors, including SCR
    for undertakings
    included via D&A
    method)    		The group SCR is the sum of the
    consolidated part of the group SCR calculated
    in accordance with Article 336, (a), (b), (d)
    and (e) of Delegated Regulation (EU)
    2015/35 and any capital-add on
    (R0820/C0010) and the SCR for undertakings
    included via Deduction and aggregation
    method (R0670/C0010).
    In case the minimum consolidated Group
    SCR (R0610/C0010) is higher than the
    amount reported on R0820/C0100, then the
    group SCR is the sum of R0610/C0010 and
    R0670/C0010.
    The group SCR shall not include the capital
    requirements from other financial sectors
    (Article 336 (c) of Delegated Regulation
    (EU) 2015/35).
    R0680/C0010Total Group SCR
    (including CR for other
    financial sectors and
    SCR for undertakings
    included via D&A
    method)    		The total group SCR is the sum of the
    consolidated group SCR (R0590/C0010)and
    the SCR for undertakings included via
    Deduction and aggregation method
    (R0670/C0010).
    R0630/C0010Ratio of Eligible own
    funds (R0560) to the
    consolidated part of the
    group SCR (R0820) -
    ratio excluding other
    financial sectors, and
    undertakings included
    via D&A method    		This is the solvency ratio calculated as the
    total of eligible own funds to meet the
    consolidated part of the group SCR divided
    by the consolidated part of the group SCR,
    excluding own funds and capital
    requirements from other financial sectors and
    own funds and solvency capital requirements
    from undertakings included via Deduction
    and aggregation method.
    R0650/C0010Ratio of Eligible own
    funds (R0570) to
    Minimum Consolidated
    Group SCR (R0610)    		This is the minimum solvency ratio
    calculated as the total of eligible own funds to
    meet the Minimum Consolidated group SCR
    divided by the Minimum Consolidated group
    SCR (excluding other financial sectors and
    the undertakings included via Deduction and
    aggregation method).
    R0840/C0010Ratio of Eligible own
    funds (R0800) to the
    Consolidated group
    SCR(R0590) -
    ratio
    including other
    financial sectors but
    excluding
    undertakings included
    via D&A method    		This is the solvency ratio calculated as the
    total of eligible own funds to meet the
    Consolidated group SCR divided by the
    Consolidated group SCR, including capital
    requirements and own funds from other
    financial sectors but excluding SCR and own
    funds from the undertakings included via
    Deduction and aggregation method.
    R0850/C0010Ratio of Eligible own
    funds (R0810) to the    		This is the solvency ratio calculated as the
    total eligible own funds to meet the
    Group SCR (R0830) -
    ratio excluding other
    financial sectors,
    including undertakings
    included via D&A
    method    		consolidated part of the group SCR divided
    by the Consolidated group SCR excluding
    own funds and CR from the other financial
    sectors but including own funds and SCR
    from the undertakings included via Deduction
    and Aggregation method.
    R0690/C0010Ratio of Total Eligible
    own funds (R0660) to
    the Total group SCR
    (R0680) – ratio
    including other
    financial sectors and
    undertakings included
    via D&A method    		This is solvency ratio calculated as the Total
    of eligible own funds to meet the Total group
    SCR divided by the total group SCR,
    including other financial sectors, and
    undertakings included via Deduction and
    aggregation
    method.
    Reconciliation Reserve
    R0700/C0060Excess of assets over
    liabilities    		This is the excess of assets over liabilities as
    reported in the Solvency 2 balance sheet.
    R0710/C0060Own shares (held
    directly and indirectly)    		This is the amount of own shares held by the
    participating insurance or reinsurance
    undertaking, the insurance holding company
    or the mixed financial holding company and
    the related undertakings, both directly and
    indirectly.
    R0720/C0060Foreseeable dividends,
    distributions and
    charges    		These are the dividends, distributions and
    charges foreseeable from the group
    R0730/C0060Other basic own fund
    items    		These are the basic own fund items included
    in points (a)(i) to (v) of Article 69, Article
    72(a) and Article 76(a), as well as those basic
    own fund items approved by the supervisory
    authority in accordance with Article 79 of
    Delegated Regulation (EU) 2015/35.
    R0740/C0060Adjustment for
    restricted own fund
    items in respect of
    matching adjustment
    portfolios and ring
    fenced funds    		This is the total amount of the adjustment to
    the reconciliation reserve due to the existence
    of restricted own fund items in respect of
    ring-fenced funds and matching portfolios at
    group level.
    R0750/C0060Other non-available
    own funds    		These are other non-available own funds such
    as those of related undertakings according to
    Article 335 (1)(d) and (f) of Delegated
    Regulation (EU) 2015/35.
    R0760/C0060Reconciliation reserve
    — total    		This is the reconciliation reserve of the group.
    R0770/C0060Expected profits
    included in future
    premiums (EPIFP) — Life business    		The reconciliation reserve includes an
    amount of the excess of assets over liabilities
    that corresponds to the expected profit in
    future premiums (EPIFP). This cell represents
    that amount for the life business of the group.
    R0780/C0060Expected profits
    included in future
    premiums (EPIFP) — Non – life business    		The reconciliation reserve includes an
    amount of the excess of assets over liabilities
    that corresponds to the expected profit in
    future premiums (EPIFP). This cell represents
    that amount for the non-life business of the
    group.
    R0790/C0060Total Expected profits
    included in future
    premiums (EPIFP)    		This is the total amount calculated as
    expected profits included in future premiums.