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1 min readWarningEIOPA taxonomy 2.10.0Updated 11 November 2026

Content of the submission: item cannot be empty (SR.01.01, S.01.02, EIOPA rule BV1260)

A warning on the content of the submission (SR.01.01) and basic information (S.01.02) templates, in the annual solo (ARS) return.

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 cannot be empty

What to do if your return fails it

  1. 01Open the tables below and find the cells the rule reads.
  2. 02The check applies only when its first part holds in your return. When it does, the second part must hold too: fix the second part, or correct the first.
  3. 03It runs only when your filing indicators mark S.01.02 and SR.01.01 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

Content of the submission (SR.01.01.01.01)

Rows

  • R0790SR.02.01.01 - Balance sheet
  • R0800SR.12.01.01 - Life and Health SLT Technical Provisions
  • R0810SR.17.01.01 - Non-Life Technical Provisions
  • R0820SR.22.02.01 - Projection of future cash flows (Best Estimate - Matching portfolios)
  • R0830SR.22.03.01 - Information on the matching adjustment calculation
  • R0840SR.25.01.01 - Solvency Capital Requirement - for undertakings on Standard Formula
  • R0855SR.25.05.01 - Solvency Capital Requirement - for undertakings using an internal model (partial or full)
  • R0870SR.26.01.01 - Solvency Capital Requirement - Market risk
  • R0880SR.26.02.01 - Solvency Capital Requirement - Counterparty default risk
  • R0890SR.26.03.01 - Solvency Capital Requirement - Life underwriting risk
  • R0900SR.26.04.01 - Solvency Capital Requirement - Health underwriting risk
  • R0910SR.26.05.01 - Solvency Capital Requirement - Non-Life underwriting risk
  • R0920SR.26.06.01 - Solvency Capital Requirement - Operational risk
  • R0930SR.26.07.01 - Solvency Capital Requirement - Simplifications
  • R0935SR.26.08.01 - Solvency Capital Requirement - for undertakings using an internal model
  • R0940SR.27.01.01 - Solvency Capital Requirement - Non-life and Health catastrophe risk

Column

  • C0010Reporting status

Basic information (S.01.02.01.01)

Rows

  • R0150Ring-fenced funds
  • R0170Matching adjustment

Column

  • C0010Report information

Which returns it applies to

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

EIOPA’s own words and formula

The plain words above are EIOPA’s own, word for word, from its list of validations.

Show the formulaShow

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

if {t: S.01.02.01.01, r: R0150, c: C0010} = [s2c_PU:x4] or {t: S.01.02.01.01, r: R0170, c: C0010} = [s2c_PU:x51] then count({t: SR.01.01.01.01, r: R0790; R0800; R0810; R0820; R0830; R0840; R0855; R0870; R0880; R0890; R0900; R0910; R0920; R0930; R0935; R0940, c: C0010, z: Z0001}) = 16 else true()

Every Solvency II rule on SR.01.01

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.