F1TITLE I VALUATION AND RISK-BASED CAPITAL REQUIREMENTS (PILLAR I), ENHANCED GOVERNANCE (PILLAR II) AND INCREASED TRANSPARENCY (PILLAR III) F1CHAPTER IVOWN FUNDSF1SECTION 2Classification of own fundsF1Article 70Reconciliation Reserve. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .