(a) paid-up ordinary shares, except for shares referred to in PIN Rule A3.5.1(d);
(b) general reserves;
(c) in the
Insurance Fund of a Takaful Insurer, amounts provided from the Owners' Equity by loan to the Insurance Fund and not repaid as at the Solvency Reference Date;
(d) retained earnings;
(e) current year's earnings after tax; and
(f) hybrid capital, as defined in PIN Rule A3.5.1.