Pretty basic question - what is the SIGN that should be used in cell A1 of the EIOPA Solvency II OF-B1 report? So should share capital be displayed with a positive or negative value?

CP-13 extract:

As this wasn't clear from the LOG file..

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  • $\begingroup$ This question appears to be off-topic because it is about financial accounting. $\endgroup$ Dec 22, 2013 at 18:02
  • $\begingroup$ The question relates to a QRT cell defined under pending Solvency II regulation applicable to European insurance companies. It is neither GAAP nor IFRS. Do Solvency II related questions belong on a different stackoverflow site? $\endgroup$
    – Allan Bowe
    Dec 23, 2013 at 7:29


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