1. The solvency and financial condition report shall include all of the following information regarding the own funds of the insurance or reinsurance undertaking:
(a) information on the objectives, policies and processes employed by the undertaking for managing its own funds, including information on the time horizon used for business planning and on any material changes over the reporting period;
(b) separately for each tier, information on the structure, amount and quality of own funds at the end of the reporting period and at the end of the previous reporting period, including an analysis of the significant changes in each tier over the reporting period;
(c) the eligible amount of own funds to cover the Solvency Capital Requirement, classified by tiers;
(d) the eligible amount of basic own funds to cover the Minimum Capital Requirement, classified by tiers;
(e) a quantitative and qualitative explanation of any material differences between equity as shown in the undertaking's financi
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