Classification of Own-fund Items of Residual Related Undertakings | Prudential Regulation Authority Handbook & Rulebook
Prudential Regulation Authority Rulebook

Prudential Regulation Authority Rulebook

Part

Group Supervision

Chapter

Classification of Own-fund Items of Residual Related Undertakings

Printed on: 04/07/2025

Rulebook at: 01/10/2025


8E

Classification of Own-fund Items of Residual Related Undertakings

8E.1

The own funds items of related undertakings referred to in 11.1A(6) shall be considered as part of the reconciliation reserve at group level.

  • 31/12/2024

8E.2

Notwithstanding 8E.1, where practicable and where the own funds items referred to in 8D.1 materially affect the amount of group own funds or the group solvency, these own funds items must be classified into one of the three tiers based on the criteria set out in Own Funds 3A – 3J.

  • 31/12/2024