1. The regular supervisory report shall include all of the following information regarding the own funds of the insurance or reinsurance undertaking:

(a) information on the material terms and conditions of the main items of own funds held by the undertaking;

(b) the expected developments of the undertaking's own funds over its business planning time period given the undertaking's business strategy, and appropriately stressed capital plans and whether there is any intention to repay or redeem any own-fund item or plans to raise additional own funds.

(c) the undertaking's plans on how to replace basic own-fund items that are subject to the transitional arrangements referred to in Article 308b(9) and (10) of Directive 2009/138/EC over the timeframe referred to in that Article;

(d) information regarding deferred taxes that shall contain as a minimum all of the following:

(i) a description of the calculated amount of deferred tax assets without assessing their probable utilisation, and the extent to which those deferred tax assets have been recognised;