Line4

1 min readWarningEIOPA taxonomy 2.10.0Updated 11 November 2026

Item reported in Minimum Capital Requirement - Both life and non-life insurance activity should be positive (S.28.02, EIOPA rule BV1227)

A warning on the minimum capital requirement - both life and non-life insurance activity template (S.28.02), in the annual solo (ARS) and annual branch (ARB) returns.

It applies to 2.8.2 returns too, the release for the 2026 returns, and Line4 Check runs it there as well.

Check your file for this ruleWhat to do if it fails

The rule in plain words

Item reported in Minimum Capital Requirement - Both life and non-life insurance activity (S.28.02) should be positive

What to do if your return fails it

  1. 01Open the table below and find the cells the rule reads.
  2. 02Look for a value below zero in these cells, such as an amount entered as a negative number.
  3. 03It runs only when your filing indicators mark S.28.02 as reported.
  4. 04This is a warning. It does not stop the return on its own, but your supervisor may ask you to explain it.

The cells it reads

Minimum capital requirement - both life and non-life insurance activity: background information (S.28.02.01.02)

Rows

  • R0020Medical expense insurance and proportional reinsurance
  • R0030Income protection insurance and proportional reinsurance
  • R0040Workers' compensation insurance and proportional reinsurance
  • R0050Motor vehicle liability insurance and proportional reinsurance
  • R0060Other motor insurance and proportional reinsurance
  • R0070Marine, aviation and transport insurance and proportional reinsurance
  • R0080Fire and other damage to property insurance and proportional reinsurance
  • R0090General liability insurance and proportional reinsurance
  • R0100Credit and suretyship insurance and proportional reinsurance
  • R0110Legal expenses insurance and proportional reinsurance
  • R0120Assistance and proportional reinsurance
  • R0130Miscellaneous financial loss insurance and proportional reinsurance
  • R0140Non-proportional health reinsurance
  • R0150Non-proportional casualty reinsurance
  • R0160Non-proportional marine, aviation and transport reinsurance
  • R0170Non-proportional property reinsurance

Columns

  • C0030Net (of reinsurance/ SPV) best estimate and TP calculated as a whole
  • C0050Net (of reinsurance/SPV) best estimate and TP calculated as a whole

Which returns it applies to

Line4 Check runs it on annual solo (ARS) and annual branch (ARB) returns on EIOPA taxonomy 2.10.0. EIOPA applies it to annual ECB solo (AES), annual ECB branch (AEB), annual solo (ARS) and annual branch (ARB) returns, as a warning.

EIOPA’s own words and formula

In EIOPA’s list of validations, word for word:

Item reported in S.28.02 - Minimum Capital Requirement - Both life and non-life insurance activity should be positive.
Show the formulaShow

EIOPA's formula. Cells are written as {t: table, r: row, c: column}.

{t: S.28.02.01.02, c: C0030, z: Z0001} >= 0 and {t: S.28.02.01.02, c: C0050, z: Z0001} >= 0

Every Solvency II rule on S.28.02

Checks like this one, run at the point of submission, are the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.