Lesson · SAM
Group own funds: fungibility, transferability and tiering
Define fungibility and transferability of own funds across a group.
13 minutes Standard as at 26 October 2026
What you will be able to do
- Define fungibility and transferability of own funds across a group
- Explain why non-fungible surplus is restricted at group level
- Apply the availability restrictions to related undertakings
- Tier group own funds and test eligibility against the group SCR
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IFRS and SAM, one requirement at a time
Each week you get the Institute's new articles: one requirement of IFRS 17, IFRS 9, IFRS 15, IFRS 18 or SAM, worked on a South African case. You start with the free IFRS 18 readiness checklist, ten areas to work through before IFRS 18 takes effect, each with its paragraph reference.