S.23.01 Own Funds QRT

Calculate the Ratio of eligible own funds to Solvency Capital Requirement instantly.

QRT Display Unit

S.Twenty Three.One.One.One RTen CTwenty - Ordinary share capital (gross of own shares) (Tier One - unrestricted)

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S.Twenty Three.One.One.One RTen CForty - Ordinary share capital (gross of own shares) (Tier Two)

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S.Twenty Three.One.One.One RThirty CTwenty - Share premium account related to ordinary share capital (Tier One - unrestricted)

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S.Twenty Three.One.One.One RThirty CForty - Share premium account related to ordinary share capital (Tier Two)

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S.Twenty Three.One.One.One RForty CTwenty - Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakings (Tier One - unrestricted)

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S.Twenty Three.One.One.One RForty CForty - Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakings (Tier Two)

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S.Twenty Three.One.One.One RFifty CThirty - Subordinated mutual member accounts (Tier One - restricted)

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S.Twenty Three.One.One.One RFifty CForty - Subordinated mutual member accounts (Tier Two)

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S.Twenty Three.One.One.One RFifty CFifty - Subordinated mutual member accounts (Tier Three)

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S.Twenty Three.One.One.One RSeventy CTwenty - Surplus funds (Tier One - unrestricted)

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S.Twenty Three.One.One.One RNinety CThirty - Preference shares (Tier One - restricted)

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S.Twenty Three.One.One.One RNinety CForty - Preference shares (Tier Two)

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S.Twenty Three.One.One.One RNinety CFifty - Preference shares (Tier Three)

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S.Twenty Three.One.One.One ROne Hundred Ten CThirty - Share premium account related to preference shares (Tier One - restricted)

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S.Twenty Three.One.One.One ROne Hundred Ten CForty - Share premium account related to preference shares (Tier Two)

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S.Twenty Three.One.One.One ROne Hundred Ten CFifty - Share premium account related to preference shares (Tier Three)

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S.Twenty Three.One.One.One ROne Hundred Thirty CTwenty - Reconciliation reserve (Tier One - unrestricted)

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S.Twenty Three.One.One.One ROne Hundred Forty CThirty - Subordinated liabilities (Tier One - restricted)

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S.Twenty Three.One.One.One ROne Hundred Forty CForty - Subordinated liabilities (Tier Two)

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S.Twenty Three.One.One.One ROne Hundred Forty CFifty - Subordinated liabilities (Tier Three)

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S.Twenty Three.One.One.One ROne Hundred Sixty CFifty - An amount equal to the value of net deferred tax assets (Tier Three)

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S.Twenty Three.One.One.One ROne Hundred Eighty CTwenty - Other own fund items approved by the supervisory authority as basic own funds not specified above (Tier One - unrestricted)

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S.Twenty Three.One.One.One ROne Hundred Eighty CThirty - Other own fund items approved by the supervisory authority as basic own funds not specified above (Tier One - restricted)

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S.Twenty Three.One.One.One ROne Hundred Eighty CForty - Other own fund items approved by the supervisory authority as basic own funds not specified above (Tier Two)

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S.Twenty Three.One.One.One ROne Hundred Eighty CFifty - Other own fund items approved by the supervisory authority as basic own funds not specified above (Tier Three)

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S.Twenty Three.One.One.One RTwo Hundred Twenty CTen - 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 (Total)

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S.Twenty Three.One.One.One RTwo Hundred Thirty CTwenty - Deductions for participations in financial and credit institutions (Tier One - unrestricted)

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S.Twenty Three.One.One.One RTwo Hundred Thirty CThirty - Deductions for participations in financial and credit institutions (Tier One - restricted)

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S.Twenty Three.One.One.One RTwo Hundred Thirty CForty - Deductions for participations in financial and credit institutions (Tier Two)

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S.Twenty Three.One.One.One RTwo Hundred Thirty CFifty - Deductions for participations in financial and credit institutions (Tier Three)

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S.Twenty Three.One.One.One RTwo Hundred Ninety CTwenty - Total basic own funds after deductions (Tier One - unrestricted)

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S.Twenty Three.One.One.One RTwo Hundred Ninety CThirty - Total basic own funds after deductions (Tier One - restricted)

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S.Twenty Three.One.One.One RTwo Hundred Ninety CForty - Total basic own funds after deductions (Tier Two)

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S.Twenty Three.One.One.One RTwo Hundred Ninety CFifty - Total basic own funds after deductions (Tier Three)

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S.Twenty Three.One.One.One RThree Hundred CForty - Unpaid and uncalled ordinary share capital callable on demand (Tier Two)

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S.Twenty Three.One.One.One RThree Hundred Ten CForty - Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual - type undertakings, callable on demand (Tier Two)

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S.Twenty Three.One.One.One RThree Hundred Twenty CForty - Unpaid and uncalled preference shares callable on demand (Tier Two)

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S.Twenty Three.One.One.One RThree Hundred Twenty CFifty - Unpaid and uncalled preference shares callable on demand (Tier Three)

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S.Twenty Three.One.One.One RThree Hundred Thirty CForty - A legally binding commitment to subscribe and pay for subordinated liabilities on demand (Tier Two)

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S.Twenty Three.One.One.One RThree Hundred Thirty CFifty - A legally binding commitment to subscribe and pay for subordinated liabilities on demand (Tier Three)

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S.Twenty Three.One.One.One RThree Hundred Forty CForty - Letters of credit and guarantees under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)

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S.Twenty Three.One.One.One RThree Hundred Fifty CForty - Letters of credit and guarantees other than under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)

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S.Twenty Three.One.One.One RThree Hundred Fifty CFifty - Letters of credit and guarantees other than under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Three)

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S.Twenty Three.One.One.One RThree Hundred Sixty CForty - Supplementary members calls under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)

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S.Twenty Three.One.One.One RThree Hundred Seventy CForty - Supplementary members calls - other than under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)

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S.Twenty Three.One.One.One RThree Hundred Seventy CFifty - Supplementary members calls - other than under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Three)

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S.Twenty Three.One.One.One RThree Hundred Ninety CForty - Other ancillary own funds (Tier Two)

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S.Twenty Three.One.One.One RThree Hundred Ninety CFifty - Other ancillary own funds (Tier Three)

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S.Twenty Three.One.One.One RFive Hundred Forty CTwenty - Total eligible own funds to meet the SCR (Tier One - unrestricted)

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S.Twenty Three.One.One.One RFive Hundred Forty CThirty - Total eligible own funds to meet the SCR (Tier One - restricted)

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S.Twenty Three.One.One.One RFive Hundred Forty CForty - Total eligible own funds to meet the SCR (Tier Two)

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S.Twenty Three.One.One.One RFive Hundred Forty CFifty - Total eligible own funds to meet the SCR (Tier Three)

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S.Twenty Three.One.One.One RFive Hundred Fifty CTwenty - Total eligible own funds to meet the MCR (Tier One - unrestricted)

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S.Twenty Three.One.One.One RFive Hundred Fifty CThirty - Total eligible own funds to meet the MCR (Tier One - restricted)

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S.Twenty Three.One.One.One RFive Hundred Fifty CForty - Total eligible own funds to meet the MCR (Tier Two)

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S.Twenty Three.One.One.One RFive Hundred Eighty CTen - SCR (Total)

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S.Twenty Three.One.One.One RSix Hundred CTen - MCR (Total)

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Eligible own funds SCR

€0

SCR coverage

0.0%

MCR coverage

0.0%

S.23.01.01.01 - Own funds

Row	Description	Total	Tier 1 - unrestricted	Tier 1 - restricted	Tier 2	Tier 3
R0010	Ordinary share capital (gross of own shares)Basic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35	€0Derived	€0Input	N/AConstant	€0Input	N/AConstant
R0030	Share premium account related to ordinary share capitalBasic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35	€0Derived	€0Input	N/AConstant	€0Input	N/AConstant
R0040	Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakingsBasic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35	€0Derived	€0Input	N/AConstant	€0Input	N/AConstant
R0050	Subordinated mutual member accountsBasic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35	€0Derived	N/AConstant	€0Input	€0Input	€0Input
R0070	Surplus fundsBasic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35	€0Derived	€0Input	N/AConstant	N/AConstant	N/AConstant
R0090	Preference sharesBasic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35	€0Derived	N/AConstant	€0Input	€0Input	€0Input
R0110	Share premium account related to preference sharesBasic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35	€0Derived	N/AConstant	€0Input	€0Input	€0Input
R0130	Reconciliation reserveBasic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35	€0Derived	€0Input	N/AConstant	N/AConstant	N/AConstant
R0140	Subordinated liabilitiesBasic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35	€0Derived	N/AConstant	€0Input	€0Input	€0Input
R0160	An amount equal to the value of net deferred tax assetsBasic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35	€0Derived	N/AConstant	N/AConstant	N/AConstant	€0Input
R0180	Other own fund items approved by the supervisory authority as basic own funds not specified aboveBasic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35	€0Derived	€0Input	€0Input	€0Input	€0Input
R0220	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	€0Input	N/AConstant	N/AConstant	N/AConstant	N/AConstant
R0230	Deductions for participations in financial and credit institutionsDeductions	€0Derived	€0Input	€0Input	€0Input	€0Input
R0290	Total basic own funds after deductions	€0Derived	€0Input	€0Input	€0Input	€0Input
R0300	Unpaid and uncalled ordinary share capital callable on demandAncillary own funds	€0Derived	N/AConstant	N/AConstant	€0Input	N/AConstant
R0310	Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual - type undertakings, callable on demandAncillary own funds	€0Derived	N/AConstant	N/AConstant	€0Input	N/AConstant
R0320	Unpaid and uncalled preference shares callable on demandAncillary own funds	€0Derived	N/AConstant	N/AConstant	€0Input	€0Input
R0330	A legally binding commitment to subscribe and pay for subordinated liabilities on demandAncillary own funds	€0Derived	N/AConstant	N/AConstant	€0Input	€0Input
R0340	Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/ECAncillary own funds	€0Derived	N/AConstant	N/AConstant	€0Input	N/AConstant
R0350	Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/ECAncillary own funds	€0Derived	N/AConstant	N/AConstant	€0Input	€0Input
R0360	Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/ECAncillary own funds	€0Derived	N/AConstant	N/AConstant	€0Input	N/AConstant
R0370	Supplementary members calls - other than under first subparagraph of Article 96(3) of the Directive 2009/138/ECAncillary own funds	€0Derived	N/AConstant	N/AConstant	€0Input	€0Input
R0390	Other ancillary own fundsAncillary own funds	€0Derived	N/AConstant	N/AConstant	€0Input	€0Input
R0400	Total ancillary own funds	€0Derived	N/AConstant	N/AConstant	€0Derived	€0Derived
R0500	Total available own funds to meet the SCRAvailable and eligible own funds	€0Derived	€0Derived	€0Derived	€0Derived	€0Derived
R0510	Total available own funds to meet the MCRAvailable and eligible own funds	€0Derived	€0Derived	€0Derived	€0Derived	N/AConstant
R0540	Total eligible own funds to meet the SCRAvailable and eligible own funds	€0Derived	€0Input	€0Input	€0Input	€0Input
R0550	Total eligible own funds to meet the MCRAvailable and eligible own funds	€0Derived	€0Input	€0Input	€0Input	N/AConstant
R0580	SCR	€0Input	N/AConstant	N/AConstant	N/AConstant	N/AConstant
R0600	MCR	€0Input	N/AConstant	N/AConstant	N/AConstant	N/AConstant
R0620	Ratio of Eligible own funds to SCR	0.0%Derived	N/AConstant	N/AConstant	N/AConstant	N/AConstant
R0640	Ratio of Eligible own funds to MCR	0.0%Derived	N/AConstant	N/AConstant	N/AConstant	N/AConstant

S.23.01.01.02 - Reconciliation reserve

Row	Description	Value
R0700	Excess of assets over liabilitiesReconciliation reserve	€0Input
R0710	Own shares (held directly and indirectly)Reconciliation reserve	€0Input
R0720	Foreseeable dividends, distributions and chargesReconciliation reserve	€0Input
R0730	Other basic own fund itemsReconciliation reserve	€0Input
R0740	Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring fenced fundsReconciliation reserve	€0Input
R0760	Reconciliation reserve	€0Input
R0770	Expected profits included in future premiums (EPIFP) - Life businessExpected profits	€0Input
R0780	Expected profits included in future premiums (EPIFP) - Non-life businessExpected profits	€0Input
R0790	Total Expected profits included in future premiums (EPIFP)	€0Derived

1Step 1

Ordinary share capital (gross of own shares) total

\textit{Ordinary share capital (gross of own shares) total} = \textit{S.Twenty Three.One.One.One RTen CTwenty - Ordinary share capital (gross of own shares) (Tier One - unrestricted)} + \textit{S.Twenty Three.One.One.One RTen CForty - Ordinary share capital (gross of own shares) (Tier Two)}

\textit{Ordinary share capital (gross of own shares) total} = \textit{S.Twenty Three.One.One.One RTen CTwenty - Ordinary share capital (gross of own shares) (Tier One - unrestricted)} + \textit{S.Twenty Three.One.One.One RTen CForty - Ordinary share capital (gross of own shares) (Tier Two)}

\begin{aligned}\textit{Ordinary share capital (gross of own shares) total} &= \textit{S.Twenty Three.One.One.One RTen CTwenty - Ordinary share capital (gross of own shares) (Tier One - unrestricted)} \\ &\quad + \textit{S.Twenty Three.One.One.One RTen CForty - Ordinary share capital (gross of own shares) (Tier Two)}\end{aligned}

2Step 2

Share premium account related to ordinary share capital total

\textit{Share premium account related to ordinary share capital total} = \textit{S.Twenty Three.One.One.One RThirty CTwenty - Share premium account related to ordinary share capital (Tier One - unrestricted)} + \textit{S.Twenty Three.One.One.One RThirty CForty - Share premium account related to ordinary share capital (Tier Two)}

\textit{Share premium account related to ordinary share capital total} = \textit{S.Twenty Three.One.One.One RThirty CTwenty - Share premium account related to ordinary share capital (Tier One - unrestricted)} + \textit{S.Twenty Three.One.One.One RThirty CForty - Share premium account related to ordinary share capital (Tier Two)}

\begin{aligned}\textit{Share premium account related to ordinary share capital total} &= \textit{S.Twenty Three.One.One.One RThirty CTwenty - Share premium account related to ordinary share capital (Tier One - unrestricted)} \\ &\quad + \textit{S.Twenty Three.One.One.One RThirty CForty - Share premium account related to ordinary share capital (Tier Two)}\end{aligned}

3Step 3

Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakings total

\textit{Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakings total} = \textit{S.Twenty Three.One.One.One RForty CTwenty - Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakings (Tier One - unrestricted)} + \textit{S.Twenty Three.One.One.One RForty CForty - Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakings (Tier Two)}

\textit{Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakings total} = \textit{S.Twenty Three.One.One.One RForty CTwenty - Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakings (Tier One - unrestricted)} + \textit{S.Twenty Three.One.One.One RForty CForty - Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakings (Tier Two)}

\begin{aligned}\textit{Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakings total} &= \textit{S.Twenty Three.One.One.One RForty CTwenty - Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakings (Tier One - unrestricted)} \\ &\quad + \textit{S.Twenty Three.One.One.One RForty CForty - Initial funds, members' contributions or the equivalent basic own - fund item for mutual and mutual-type undertakings (Tier Two)}\end{aligned}

4Step 4

Subordinated mutual member accounts total

\textit{Subordinated mutual member accounts total} = \textit{S.Twenty Three.One.One.One RFifty CThirty - Subordinated mutual member accounts (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One RFifty CForty - Subordinated mutual member accounts (Tier Two)} + \textit{S.Twenty Three.One.One.One RFifty CFifty - Subordinated mutual member accounts (Tier Three)}

\textit{Subordinated mutual member accounts total} = \textit{S.Twenty Three.One.One.One RFifty CThirty - Subordinated mutual member accounts (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One RFifty CForty - Subordinated mutual member accounts (Tier Two)} + \textit{S.Twenty Three.One.One.One RFifty CFifty - Subordinated mutual member accounts (Tier Three)}

\begin{aligned}\textit{Subordinated mutual member accounts total} &= \textit{S.Twenty Three.One.One.One RFifty CThirty - Subordinated mutual member accounts (Tier One - restricted)} \\ &\quad + \textit{S.Twenty Three.One.One.One RFifty CForty - Subordinated mutual member accounts (Tier Two)} + \textit{S.Twenty Three.One.One.One RFifty CFifty - Subordinated mutual member accounts (Tier Three)}\end{aligned}

5Step 5

Preference shares total

\textit{Preference shares total} = \textit{S.Twenty Three.One.One.One RNinety CThirty - Preference shares (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One RNinety CForty - Preference shares (Tier Two)} + \textit{S.Twenty Three.One.One.One RNinety CFifty - Preference shares (Tier Three)}

\textit{Preference shares total} = \textit{S.Twenty Three.One.One.One RNinety CThirty - Preference shares (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One RNinety CForty - Preference shares (Tier Two)} + \textit{S.Twenty Three.One.One.One RNinety CFifty - Preference shares (Tier Three)}

\begin{aligned}\textit{Preference shares total} &= \textit{S.Twenty Three.One.One.One RNinety CThirty - Preference shares (Tier One - restricted)} \\ &\quad + \textit{S.Twenty Three.One.One.One RNinety CForty - Preference shares (Tier Two)} + \textit{S.Twenty Three.One.One.One RNinety CFifty - Preference shares (Tier Three)}\end{aligned}

6Step 6

Share premium account related to preference shares total

\textit{Share premium account related to preference shares total} = \textit{S.Twenty Three.One.One.One ROne Hundred Ten CThirty - Share premium account related to preference shares (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One ROne Hundred Ten CForty - Share premium account related to preference shares (Tier Two)} + \textit{S.Twenty Three.One.One.One ROne Hundred Ten CFifty - Share premium account related to preference shares (Tier Three)}

\textit{Share premium account related to preference shares total} = \textit{S.Twenty Three.One.One.One ROne Hundred Ten CThirty - Share premium account related to preference shares (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One ROne Hundred Ten CForty - Share premium account related to preference shares (Tier Two)} + \textit{S.Twenty Three.One.One.One ROne Hundred Ten CFifty - Share premium account related to preference shares (Tier Three)}

\begin{aligned}\textit{Share premium account related to preference shares total} &= \textit{S.Twenty Three.One.One.One ROne Hundred Ten CThirty - Share premium account related to preference shares (Tier One - restricted)} \\ &\quad + \textit{S.Twenty Three.One.One.One ROne Hundred Ten CForty - Share premium account related to preference shares (Tier Two)} + \textit{S.Twenty Three.One.One.One ROne Hundred Ten CFifty - Share premium account related to preference shares (Tier Three)}\end{aligned}

7Step 7

Subordinated liabilities total

\textit{Subordinated liabilities total} = \textit{S.Twenty Three.One.One.One ROne Hundred Forty CThirty - Subordinated liabilities (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One ROne Hundred Forty CForty - Subordinated liabilities (Tier Two)} + \textit{S.Twenty Three.One.One.One ROne Hundred Forty CFifty - Subordinated liabilities (Tier Three)}

\textit{Subordinated liabilities total} = \textit{S.Twenty Three.One.One.One ROne Hundred Forty CThirty - Subordinated liabilities (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One ROne Hundred Forty CForty - Subordinated liabilities (Tier Two)} + \textit{S.Twenty Three.One.One.One ROne Hundred Forty CFifty - Subordinated liabilities (Tier Three)}

\begin{aligned}\textit{Subordinated liabilities total} &= \textit{S.Twenty Three.One.One.One ROne Hundred Forty CThirty - Subordinated liabilities (Tier One - restricted)} \\ &\quad + \textit{S.Twenty Three.One.One.One ROne Hundred Forty CForty - Subordinated liabilities (Tier Two)} + \textit{S.Twenty Three.One.One.One ROne Hundred Forty CFifty - Subordinated liabilities (Tier Three)}\end{aligned}

8Step 8

Other own fund items approved by the supervisory authority as basic own funds not specified above total

\textit{Other own fund items approved by the supervisory authority as basic own funds not specified above total} = \textit{S.Twenty Three.One.One.One ROne Hundred Eighty CTwenty - Other own fund items approved by the supervisory authority as basic own funds not specified above (Tier One - unrestricted)} + \textit{S.Twenty Three.One.One.One ROne Hundred Eighty CThirty - Other own fund items approved by the supervisory authority as basic own funds not specified above (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One ROne Hundred Eighty CForty - Other own fund items approved by the supervisory authority as basic own funds not specified above (Tier Two)} + \textit{S.Twenty Three.One.One.One ROne Hundred Eighty CFifty - Other own fund items approved by the supervisory authority as basic own funds not specified above (Tier Three)}

\textit{Other own fund items approved by the supervisory authority as basic own funds not specified above total} = \textit{S.Twenty Three.One.One.One ROne Hundred Eighty CTwenty - Other own fund items approved by the supervisory authority as basic own funds not specified above (Tier One - unrestricted)} + \textit{S.Twenty Three.One.One.One ROne Hundred Eighty CThirty - Other own fund items approved by the supervisory authority as basic own funds not specified above (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One ROne Hundred Eighty CForty - Other own fund items approved by the supervisory authority as basic own funds not specified above (Tier Two)} + \textit{S.Twenty Three.One.One.One ROne Hundred Eighty CFifty - Other own fund items approved by the supervisory authority as basic own funds not specified above (Tier Three)}

\begin{aligned}\textit{Other own fund items approved by the supervisory authority as basic own funds not specified above total} &= \textit{S.Twenty Three.One.One.One ROne Hundred Eighty CTwenty - Other own fund items approved by the supervisory authority as basic own funds not specified above (Tier One - unrestricted)} \\ &\quad + \textit{S.Twenty Three.One.One.One ROne Hundred Eighty CThirty - Other own fund items approved by the supervisory authority as basic own funds not specified above (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One ROne Hundred Eighty CForty - Other own fund items approved by the supervisory authority as basic own funds not specified above (Tier Two)} \\ &\quad + \textit{S.Twenty Three.One.One.One ROne Hundred Eighty CFifty - Other own fund items approved by the supervisory authority as basic own funds not specified above (Tier Three)}\end{aligned}

9Step 9

Deductions for participations in financial and credit institutions total

\textit{Deductions for participations in financial and credit institutions total} = \textit{S.Twenty Three.One.One.One RTwo Hundred Thirty CTwenty - Deductions for participations in financial and credit institutions (Tier One - unrestricted)} + \textit{S.Twenty Three.One.One.One RTwo Hundred Thirty CThirty - Deductions for participations in financial and credit institutions (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One RTwo Hundred Thirty CForty - Deductions for participations in financial and credit institutions (Tier Two)} + \textit{S.Twenty Three.One.One.One RTwo Hundred Thirty CFifty - Deductions for participations in financial and credit institutions (Tier Three)}

\textit{Deductions for participations in financial and credit institutions total} = \textit{S.Twenty Three.One.One.One RTwo Hundred Thirty CTwenty - Deductions for participations in financial and credit institutions (Tier One - unrestricted)} + \textit{S.Twenty Three.One.One.One RTwo Hundred Thirty CThirty - Deductions for participations in financial and credit institutions (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One RTwo Hundred Thirty CForty - Deductions for participations in financial and credit institutions (Tier Two)} + \textit{S.Twenty Three.One.One.One RTwo Hundred Thirty CFifty - Deductions for participations in financial and credit institutions (Tier Three)}

\begin{aligned}\textit{Deductions for participations in financial and credit institutions total} &= \textit{S.Twenty Three.One.One.One RTwo Hundred Thirty CTwenty - Deductions for participations in financial and credit institutions (Tier One - unrestricted)} \\ &\quad + \textit{S.Twenty Three.One.One.One RTwo Hundred Thirty CThirty - Deductions for participations in financial and credit institutions (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One RTwo Hundred Thirty CForty - Deductions for participations in financial and credit institutions (Tier Two)} \\ &\quad + \textit{S.Twenty Three.One.One.One RTwo Hundred Thirty CFifty - Deductions for participations in financial and credit institutions (Tier Three)}\end{aligned}

10Step 10

Total basic own funds after deductions total

\textit{Total basic own funds after deductions total} = \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CTwenty - Total basic own funds after deductions (Tier One - unrestricted)} + \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CThirty - Total basic own funds after deductions (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CForty - Total basic own funds after deductions (Tier Two)} + \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CFifty - Total basic own funds after deductions (Tier Three)}

\textit{Total basic own funds after deductions total} = \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CTwenty - Total basic own funds after deductions (Tier One - unrestricted)} + \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CThirty - Total basic own funds after deductions (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CForty - Total basic own funds after deductions (Tier Two)} + \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CFifty - Total basic own funds after deductions (Tier Three)}

\begin{aligned}\textit{Total basic own funds after deductions total} &= \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CTwenty - Total basic own funds after deductions (Tier One - unrestricted)} \\ &\quad + \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CThirty - Total basic own funds after deductions (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CForty - Total basic own funds after deductions (Tier Two)} \\ &\quad + \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CFifty - Total basic own funds after deductions (Tier Three)}\end{aligned}

11Step 11

Unpaid and uncalled preference shares callable on demand total

\textit{Unpaid and uncalled preference shares callable on demand total} = \textit{S.Twenty Three.One.One.One RThree Hundred Twenty CForty - Unpaid and uncalled preference shares callable on demand (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Twenty CFifty - Unpaid and uncalled preference shares callable on demand (Tier Three)}

\textit{Unpaid and uncalled preference shares callable on demand total} = \textit{S.Twenty Three.One.One.One RThree Hundred Twenty CForty - Unpaid and uncalled preference shares callable on demand (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Twenty CFifty - Unpaid and uncalled preference shares callable on demand (Tier Three)}

\begin{aligned}\textit{Unpaid and uncalled preference shares callable on demand total} &= \textit{S.Twenty Three.One.One.One RThree Hundred Twenty CForty - Unpaid and uncalled preference shares callable on demand (Tier Two)} \\ &\quad + \textit{S.Twenty Three.One.One.One RThree Hundred Twenty CFifty - Unpaid and uncalled preference shares callable on demand (Tier Three)}\end{aligned}

12Step 12

A legally binding commitment to subscribe and pay for subordinated liabilities on demand total

\textit{A legally binding commitment to subscribe and pay for subordinated liabilities on demand total} = \textit{S.Twenty Three.One.One.One RThree Hundred Thirty CForty - A legally binding commitment to subscribe and pay for subordinated liabilities on demand (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Thirty CFifty - A legally binding commitment to subscribe and pay for subordinated liabilities on demand (Tier Three)}

\textit{A legally binding commitment to subscribe and pay for subordinated liabilities on demand total} = \textit{S.Twenty Three.One.One.One RThree Hundred Thirty CForty - A legally binding commitment to subscribe and pay for subordinated liabilities on demand (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Thirty CFifty - A legally binding commitment to subscribe and pay for subordinated liabilities on demand (Tier Three)}

\begin{aligned}\textit{A legally binding commitment to subscribe and pay for subordinated liabilities on demand total} &= \textit{S.Twenty Three.One.One.One RThree Hundred Thirty CForty - A legally binding commitment to subscribe and pay for subordinated liabilities on demand (Tier Two)} \\ &\quad + \textit{S.Twenty Three.One.One.One RThree Hundred Thirty CFifty - A legally binding commitment to subscribe and pay for subordinated liabilities on demand (Tier Three)}\end{aligned}

13Step 13

Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC total

\textit{Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC total} = \textit{S.Twenty Three.One.One.One RThree Hundred Fifty CForty - Letters of credit and guarantees other than under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Fifty CFifty - Letters of credit and guarantees other than under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Three)}

\textit{Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC total} = \textit{S.Twenty Three.One.One.One RThree Hundred Fifty CForty - Letters of credit and guarantees other than under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Fifty CFifty - Letters of credit and guarantees other than under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Three)}

\begin{aligned}\textit{Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC total} &= \textit{S.Twenty Three.One.One.One RThree Hundred Fifty CForty - Letters of credit and guarantees other than under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} \\ &\quad + \textit{S.Twenty Three.One.One.One RThree Hundred Fifty CFifty - Letters of credit and guarantees other than under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Three)}\end{aligned}

14Step 14

Supplementary members calls - other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC total

\textit{Supplementary members calls - other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC total} = \textit{S.Twenty Three.One.One.One RThree Hundred Seventy CForty - Supplementary members calls - other than under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Seventy CFifty - Supplementary members calls - other than under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Three)}

\textit{Supplementary members calls - other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC total} = \textit{S.Twenty Three.One.One.One RThree Hundred Seventy CForty - Supplementary members calls - other than under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Seventy CFifty - Supplementary members calls - other than under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Three)}

\begin{aligned}\textit{Supplementary members calls - other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC total} &= \textit{S.Twenty Three.One.One.One RThree Hundred Seventy CForty - Supplementary members calls - other than under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} \\ &\quad + \textit{S.Twenty Three.One.One.One RThree Hundred Seventy CFifty - Supplementary members calls - other than under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Three)}\end{aligned}

15Step 15

Other ancillary own funds total

\textit{Other ancillary own funds total} = \textit{S.Twenty Three.One.One.One RThree Hundred Ninety CForty - Other ancillary own funds (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Ninety CFifty - Other ancillary own funds (Tier Three)}

\textit{Other ancillary own funds total} = \textit{S.Twenty Three.One.One.One RThree Hundred Ninety CForty - Other ancillary own funds (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Ninety CFifty - Other ancillary own funds (Tier Three)}

\begin{aligned}\textit{Other ancillary own funds total} &= \textit{S.Twenty Three.One.One.One RThree Hundred Ninety CForty - Other ancillary own funds (Tier Two)} \\ &\quad + \textit{S.Twenty Three.One.One.One RThree Hundred Ninety CFifty - Other ancillary own funds (Tier Three)}\end{aligned}

16Step 16

Total ancillary own funds total

\textit{Total ancillary own funds total} = \textit{Total ancillary own funds C0040} + \textit{Total ancillary own funds C0050}

17Step 17

Total available own funds to meet the SCR total

\textit{Total available own funds to meet the SCR total} = \textit{Total available own funds to meet the SCR C0020} + \textit{Total available own funds to meet the SCR C0030} + \textit{Total available own funds to meet the SCR C0040} + \textit{Total available own funds to meet the SCR C0050}

\textit{Total available own funds to meet the SCR total} = \textit{Total available own funds to meet the SCR C0020} + \textit{Total available own funds to meet the SCR C0030} + \textit{Total available own funds to meet the SCR C0040} + \textit{Total available own funds to meet the SCR C0050}

\begin{aligned}\textit{Total available own funds to meet the SCR total} &= \textit{Total available own funds to meet the SCR C0020} \\ &\quad + \textit{Total available own funds to meet the SCR C0030} + \textit{Total available own funds to meet the SCR C0040} \\ &\quad + \textit{Total available own funds to meet the SCR C0050}\end{aligned}

18Step 18

Total available own funds to meet the MCR total

\textit{Total available own funds to meet the MCR total} = \textit{Total available own funds to meet the MCR C0020} + \textit{Total available own funds to meet the MCR C0030} + \textit{Total available own funds to meet the MCR C0040}

\textit{Total available own funds to meet the MCR total} = \textit{Total available own funds to meet the MCR C0020} + \textit{Total available own funds to meet the MCR C0030} + \textit{Total available own funds to meet the MCR C0040}

\begin{aligned}\textit{Total available own funds to meet the MCR total} &= \textit{Total available own funds to meet the MCR C0020} + \textit{Total available own funds to meet the MCR C0030} \\ &\quad + \textit{Total available own funds to meet the MCR C0040}\end{aligned}

19Step 19

Total eligible own funds to meet the SCR total

\textit{Total eligible own funds to meet the SCR total} = \textit{S.Twenty Three.One.One.One RFive Hundred Forty CTwenty - Total eligible own funds to meet the SCR (Tier One - unrestricted)} + \textit{S.Twenty Three.One.One.One RFive Hundred Forty CThirty - Total eligible own funds to meet the SCR (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One RFive Hundred Forty CForty - Total eligible own funds to meet the SCR (Tier Two)} + \textit{S.Twenty Three.One.One.One RFive Hundred Forty CFifty - Total eligible own funds to meet the SCR (Tier Three)}

\textit{Total eligible own funds to meet the SCR total} = \textit{S.Twenty Three.One.One.One RFive Hundred Forty CTwenty - Total eligible own funds to meet the SCR (Tier One - unrestricted)} + \textit{S.Twenty Three.One.One.One RFive Hundred Forty CThirty - Total eligible own funds to meet the SCR (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One RFive Hundred Forty CForty - Total eligible own funds to meet the SCR (Tier Two)} + \textit{S.Twenty Three.One.One.One RFive Hundred Forty CFifty - Total eligible own funds to meet the SCR (Tier Three)}

\begin{aligned}\textit{Total eligible own funds to meet the SCR total} &= \textit{S.Twenty Three.One.One.One RFive Hundred Forty CTwenty - Total eligible own funds to meet the SCR (Tier One - unrestricted)} \\ &\quad + \textit{S.Twenty Three.One.One.One RFive Hundred Forty CThirty - Total eligible own funds to meet the SCR (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One RFive Hundred Forty CForty - Total eligible own funds to meet the SCR (Tier Two)} \\ &\quad + \textit{S.Twenty Three.One.One.One RFive Hundred Forty CFifty - Total eligible own funds to meet the SCR (Tier Three)}\end{aligned}

20Step 20

Total eligible own funds to meet the MCR total

\textit{Total eligible own funds to meet the MCR total} = \textit{S.Twenty Three.One.One.One RFive Hundred Fifty CTwenty - Total eligible own funds to meet the MCR (Tier One - unrestricted)} + \textit{S.Twenty Three.One.One.One RFive Hundred Fifty CThirty - Total eligible own funds to meet the MCR (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One RFive Hundred Fifty CForty - Total eligible own funds to meet the MCR (Tier Two)}

\textit{Total eligible own funds to meet the MCR total} = \textit{S.Twenty Three.One.One.One RFive Hundred Fifty CTwenty - Total eligible own funds to meet the MCR (Tier One - unrestricted)} + \textit{S.Twenty Three.One.One.One RFive Hundred Fifty CThirty - Total eligible own funds to meet the MCR (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One RFive Hundred Fifty CForty - Total eligible own funds to meet the MCR (Tier Two)}

\begin{aligned}\textit{Total eligible own funds to meet the MCR total} &= \textit{S.Twenty Three.One.One.One RFive Hundred Fifty CTwenty - Total eligible own funds to meet the MCR (Tier One - unrestricted)} \\ &\quad + \textit{S.Twenty Three.One.One.One RFive Hundred Fifty CThirty - Total eligible own funds to meet the MCR (Tier One - restricted)} + \textit{S.Twenty Three.One.One.One RFive Hundred Fifty CForty - Total eligible own funds to meet the MCR (Tier Two)}\end{aligned}

21Step 21

Total ancillary own funds C0040

\textit{Total ancillary own funds C0040} = \textit{S.Twenty Three.One.One.One RThree Hundred CForty - Unpaid and uncalled ordinary share capital callable on demand (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Ten CForty - Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual - type undertakings, callable on demand (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Twenty CForty - Unpaid and uncalled preference shares callable on demand (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Thirty CForty - A legally binding commitment to subscribe and pay for subordinated liabilities on demand (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Forty CForty - Letters of credit and guarantees under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Fifty CForty - Letters of credit and guarantees other than under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Sixty CForty - Supplementary members calls under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Seventy CForty - Supplementary members calls - other than under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Ninety CForty - Other ancillary own funds (Tier Two)}

\textit{Total ancillary own funds C0040} = \textit{S.Twenty Three.One.One.One RThree Hundred CForty - Unpaid and uncalled ordinary share capital callable on demand (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Ten CForty - Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual - type undertakings, callable on demand (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Twenty CForty - Unpaid and uncalled preference shares callable on demand (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Thirty CForty - A legally binding commitment to subscribe and pay for subordinated liabilities on demand (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Forty CForty - Letters of credit and guarantees under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Fifty CForty - Letters of credit and guarantees other than under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Sixty CForty - Supplementary members calls under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Seventy CForty - Supplementary members calls - other than under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Ninety CForty - Other ancillary own funds (Tier Two)}

\begin{aligned}\textit{Total ancillary own funds C0040} &= \textit{S.Twenty Three.One.One.One RThree Hundred CForty - Unpaid and uncalled ordinary share capital callable on demand (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Ten CForty - Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual - type undertakings, callable on demand (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Twenty CForty - Unpaid and uncalled preference shares callable on demand (Tier Two)} \\ &\quad + \textit{S.Twenty Three.One.One.One RThree Hundred Thirty CForty - A legally binding commitment to subscribe and pay for subordinated liabilities on demand (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Forty CForty - Letters of credit and guarantees under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Fifty CForty - Letters of credit and guarantees other than under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} \\ &\quad + \textit{S.Twenty Three.One.One.One RThree Hundred Sixty CForty - Supplementary members calls under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Seventy CForty - Supplementary members calls - other than under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Two)} + \textit{S.Twenty Three.One.One.One RThree Hundred Ninety CForty - Other ancillary own funds (Tier Two)}\end{aligned}

22Step 22

Total ancillary own funds C0050

\textit{Total ancillary own funds C0050} = \textit{S.Twenty Three.One.One.One RThree Hundred Twenty CFifty - Unpaid and uncalled preference shares callable on demand (Tier Three)} + \textit{S.Twenty Three.One.One.One RThree Hundred Thirty CFifty - A legally binding commitment to subscribe and pay for subordinated liabilities on demand (Tier Three)} + \textit{S.Twenty Three.One.One.One RThree Hundred Fifty CFifty - Letters of credit and guarantees other than under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Three)} + \textit{S.Twenty Three.One.One.One RThree Hundred Seventy CFifty - Supplementary members calls - other than under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Three)} + \textit{S.Twenty Three.One.One.One RThree Hundred Ninety CFifty - Other ancillary own funds (Tier Three)}

\textit{Total ancillary own funds C0050} = \textit{S.Twenty Three.One.One.One RThree Hundred Twenty CFifty - Unpaid and uncalled preference shares callable on demand (Tier Three)} + \textit{S.Twenty Three.One.One.One RThree Hundred Thirty CFifty - A legally binding commitment to subscribe and pay for subordinated liabilities on demand (Tier Three)} + \textit{S.Twenty Three.One.One.One RThree Hundred Fifty CFifty - Letters of credit and guarantees other than under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Three)} + \textit{S.Twenty Three.One.One.One RThree Hundred Seventy CFifty - Supplementary members calls - other than under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Three)} + \textit{S.Twenty Three.One.One.One RThree Hundred Ninety CFifty - Other ancillary own funds (Tier Three)}

\begin{aligned}\textit{Total ancillary own funds C0050} &= \textit{S.Twenty Three.One.One.One RThree Hundred Twenty CFifty - Unpaid and uncalled preference shares callable on demand (Tier Three)} + \textit{S.Twenty Three.One.One.One RThree Hundred Thirty CFifty - A legally binding commitment to subscribe and pay for subordinated liabilities on demand (Tier Three)} \\ &\quad + \textit{S.Twenty Three.One.One.One RThree Hundred Fifty CFifty - Letters of credit and guarantees other than under Regulatory Ninety Six(Two) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Three)} \\ &\quad + \textit{S.Twenty Three.One.One.One RThree Hundred Seventy CFifty - Supplementary members calls - other than under first subparagraph of Regulatory Ninety Six(Three) of the Directive Two Thousand Nine or One Hundred Thirty Eight or EC (Tier Three)} + \textit{S.Twenty Three.One.One.One RThree Hundred Ninety CFifty - Other ancillary own funds (Tier Three)}\end{aligned}

23Step 23

Total available own funds to meet the SCR C0040

\textit{Total available own funds to meet the SCR C0040} = \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CForty - Total basic own funds after deductions (Tier Two)} + \textit{Total ancillary own funds C0040}

\textit{Total available own funds to meet the SCR C0040} = \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CForty - Total basic own funds after deductions (Tier Two)} + \textit{Total ancillary own funds C0040}

\begin{aligned}\textit{Total available own funds to meet the SCR C0040} &= \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CForty - Total basic own funds after deductions (Tier Two)} \\ &\quad + \textit{Total ancillary own funds C0040}\end{aligned}

24Step 24

Total available own funds to meet the SCR C0050

\textit{Total available own funds to meet the SCR C0050} = \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CFifty - Total basic own funds after deductions (Tier Three)} + \textit{Total ancillary own funds C0050}

\textit{Total available own funds to meet the SCR C0050} = \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CFifty - Total basic own funds after deductions (Tier Three)} + \textit{Total ancillary own funds C0050}

\begin{aligned}\textit{Total available own funds to meet the SCR C0050} &= \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CFifty - Total basic own funds after deductions (Tier Three)} \\ &\quad + \textit{Total ancillary own funds C0050}\end{aligned}

25Step 25

Total available own funds to meet the MCR C0040

\textit{Total available own funds to meet the MCR C0040} = \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CForty - Total basic own funds after deductions (Tier Two)} + \textit{Total ancillary own funds C0040}

\textit{Total available own funds to meet the MCR C0040} = \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CForty - Total basic own funds after deductions (Tier Two)} + \textit{Total ancillary own funds C0040}

\begin{aligned}\textit{Total available own funds to meet the MCR C0040} &= \textit{S.Twenty Three.One.One.One RTwo Hundred Ninety CForty - Total basic own funds after deductions (Tier Two)} \\ &\quad + \textit{Total ancillary own funds C0040}\end{aligned}

26Step 26

Ratio of eligible own funds to SCR

\textit{Ratio of eligible own funds to SCR} = \begin{cases}0 & \textit{S.Twenty Three.One.One.One RFive Hundred Eighty CTen - SCR (Total)} \le 0 \\ 100 \times \frac{\textit{Total eligible own funds to meet the SCR total}}{\textit{S.Twenty Three.One.One.One RFive Hundred Eighty CTen - SCR (Total)}} & \textit{S.Twenty Three.One.One.One RFive Hundred Eighty CTen - SCR (Total)} > 0\end{cases}

\textit{Ratio of eligible own funds to SCR} = \begin{cases}0 & \textit{S.Twenty Three.One.One.One RFive Hundred Eighty CTen - SCR (Total)} \le 0 \\ 100 \times \frac{\textit{Total eligible own funds to meet the SCR total}}{\textit{S.Twenty Three.One.One.One RFive Hundred Eighty CTen - SCR (Total)}} & \textit{S.Twenty Three.One.One.One RFive Hundred Eighty CTen - SCR (Total)} > 0\end{cases}

27Step 27

Ratio of eligible own funds to MCR

\textit{Ratio of eligible own funds to MCR} = \begin{cases}0 & \textit{S.Twenty Three.One.One.One RSix Hundred CTen - MCR (Total)} \le 0 \\ 100 \times \frac{\textit{Total eligible own funds to meet the MCR total}}{\textit{S.Twenty Three.One.One.One RSix Hundred CTen - MCR (Total)}} & \textit{S.Twenty Three.One.One.One RSix Hundred CTen - MCR (Total)} > 0\end{cases}

\textit{Ratio of eligible own funds to MCR} = \begin{cases}0 & \textit{S.Twenty Three.One.One.One RSix Hundred CTen - MCR (Total)} \le 0 \\ 100 \times \frac{\textit{Total eligible own funds to meet the MCR total}}{\textit{S.Twenty Three.One.One.One RSix Hundred CTen - MCR (Total)}} & \textit{S.Twenty Three.One.One.One RSix Hundred CTen - MCR (Total)} > 0\end{cases}

28Step 28

Total EPIFP

\textit{Total EPIFP} = \textit{S.Twenty Three.One.One.Two RSeven Hundred Seventy CSixty - Expected profits included in future premiums (EPIFP) - Life business (Value)} + \textit{S.Twenty Three.One.One.Two RSeven Hundred Eighty CSixty - Expected profits included in future premiums (EPIFP) - Non-life business (Value)}

\textit{Total EPIFP} = \textit{S.Twenty Three.One.One.Two RSeven Hundred Seventy CSixty - Expected profits included in future premiums (EPIFP) - Life business (Value)} + \textit{S.Twenty Three.One.One.Two RSeven Hundred Eighty CSixty - Expected profits included in future premiums (EPIFP) - Non-life business (Value)}

\begin{aligned}\textit{Total EPIFP} &= \textit{S.Twenty Three.One.One.Two RSeven Hundred Seventy CSixty - Expected profits included in future premiums (EPIFP) - Life business (Value)} \\ &\quad + \textit{S.Twenty Three.One.One.Two RSeven Hundred Eighty CSixty - Expected profits included in future premiums (EPIFP) - Non-life business (Value)}\end{aligned}

Understand the S.23.01 Own Funds QRT

Overview

This calculator prepares the own funds QRT view.^[1] It supports Article 35 supervisory information evidence for own-funds tiering, eligibility, and solvency coverage reporting.^[2]

Input Terms

Basic Own Funds: Reported basic own-funds amount before eligibility limits.^[2]^[1]
Eligible Own Funds for SCR: Reported own-funds amount eligible to cover the Solvency Capital Requirement.^[2]^[1]
Eligible Own Funds for MCR: Reported own-funds amount eligible to cover the Minimum Capital Requirement.^[2]^[1]

Technical Rationale

The S.23.01.01 template anchors own-funds reporting and reconciles own-funds eligibility with capital coverage. The review focuses on tiering evidence, eligibility limits, and consistency with the SCR and MCR views.

Important Notes

Scope: Own-funds amounts remain reporting-preparation evidence and require legal classification and restriction support before supervisory submission.^[2]
Reporting: The template reference is Commission Implementing Regulation (EU) 2023/894 S.23.01.01.^[1]

Sources

Default values are illustrative sample inputs for navigation, training, and QA. Replace them with controlled data before using the result in reporting, disclosure, or filing workflows.