What this breaker is
The Siemens 3VA1140-5GE42-0AA0-ZD00 is a 4-pole IEC molded case circuit breaker in the 3VA1 family, frame 160, with a 40 A thermal-magnetic trip unit (TM220, ATFM). The 'M' breaking capacity class gives it an Icu of 55 kA at 415 V AC — that's the maximum fault current it can safely interrupt at that voltage without damage. Overload protection is adjustable from 28 A to 40 A; short-circuit protection is fixed at 10 x In (400 A). The N conductor is protected at 100%.
What the ratings mean for your panel
The 55 kA Icu at 415 V is a high-interrupting rating for a frame-160 breaker — it handles substantial fault energy, which matters when coordinating with upstream transformers or large motor starters. The 4-pole configuration (switches all three phases plus neutral) is typical for TN or TT systems where the neutral needs protection. The adjustable Ir (28–40 A) lets you fine-tune the overload setting to match the connected load, avoiding nuisance trips on inrush while still protecting the cable. The fixed Ii at 10 x In is a magnetic-only short-circuit pickup; it's not adjustable, so verify your load's inrush won't exceed 400 A peak.