Line4

9 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

List of assets and 11 other templates: a conditional check (S.06.02, S.06.03, S.08.01 and others, EIOPA rule BV1419)

A blocking check on the list of assets (S.06.02), collective investment undertakings - look-through approach (S.06.03), open derivatives (S.08.01), solvency capital requirement - market risk (SR.26.01), structured products (S.07.01), assets held as collateral (S.11.01), participations held (S.24.01), solvency capital requirement - market risk (S.26.01), special purpose vehicles (S.31.02), IGT - equity-type transactions, debt and asset transfer (S.36.01), IGT - derivatives (S.36.02) and additional branch balance sheet information (S.02.03) templates, in the quarterly solo (QRS), quarterly group (QRG), quarterly branch (QRB), annual solo (ARS), annual group (ARG), annual branch (ARB), financial stability solo (QFS), financial stability group (QFG) and financial stability branch (QFB) 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

"Asset ID Code and Type of code" (S.06.02.01.01 C0040) does not follow correct CAU pattern "^CAU/INST/.*" or "^CAU/INDEX/.*" or "^CAU/ISIN/.*"

The headline gives only the template and the kind of check, because the rule is too long to say in a headline. The plain words above say all of it.

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. 03This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

Solvency capital requirement - market risk: equity under legislative programmes - list of all such investments (SR.26.01.01.05)

Columns

  • C0030Equity Risk Type
  • C0040Initial value before shock
  • C0050Reduction factor applied to equity risk type shock

Solvency capital requirement - market risk: equity under legislative programmes - list of all such investments (SR.26.01.04.05)

Columns

  • C0030Equity Risk Type
  • C0040Initial value before shock
  • C0050Reduction factor applied to equity risk type shock

Additional branch balance sheet information: list of encumbered assets (S.02.03.07.02)

Columns

  • C0040Description of encumbered assets
  • C0050Gross value as per balance sheet
  • C0060Amount subject to prior security interests
  • C0070Net value of encumbered assets
  • C0080Description of encumbrance

List of assets: information on positions held (S.06.02.01.01)

Columns

  • C0060Portfolio
  • C0090Asset held in unit linked and index linked contracts
  • C0100Asset pledged as collateral
  • C0110Country of custody
  • C0130Quantity
  • C0140Par amount
  • C0145Long-term equity investment
  • C0150Valuation method
  • C0160Acquisition value
  • C0170Total Solvency II amount
  • C0180Accrued interest

List of assets: information on assets (S.06.02.01.02)

Columns

  • C0190Item Title
  • C0200Issuer Name
  • C0210Issuer Code and Type of code
  • C0230Issuer Sector
  • C0240Issuer Group
  • C0250Issuer Group Code and Type of code
  • C0270Issuer Country
  • C0280Currency
  • C0290CIC
  • C0292SCR calculation approach for CIU
  • C0293Bail-in rules
  • C0294Regional Governments and Local Authorities (RGLA)
  • C0295Crypto-assets
  • C0296Property type
  • C0297Property location
  • C0298Alternative investment
  • C0300Infrastructure investment
  • C0310Holdings in related undertakings, including participations
  • C0320External rating
  • C0330Nominated ECAI
  • C0340Credit quality step
  • C0350Internal rating
  • C0360Duration
  • C0370Unit Solvency II price
  • C0380Unit percentage of par amount Solvency II price
  • C0390Maturity date

List of assets: information on positions held (S.06.02.04.01)

Columns

  • C0010Legal name of the undertaking
  • C0060Portfolio
  • C0090Asset held in unit linked and index linked contracts
  • C0100Asset pledged as collateral
  • C0110Country of custody
  • C0130Quantity
  • C0140Par amount
  • C0145Long-term equity investment
  • C0150Valuation method
  • C0160Acquisition value
  • C0170Total Solvency II amount
  • C0180Accrued interest

List of assets: information on assets (S.06.02.04.02)

Columns

  • C0190Item Title
  • C0200Issuer Name
  • C0210Issuer Code and Type of code
  • C0230Issuer Sector
  • C0240Issuer Group
  • C0250Issuer Group Code and Type of code
  • C0270Issuer Country
  • C0280Currency
  • C0290CIC
  • C0293Bail-in rules
  • C0294Regional Governments and Local Authorities (RGLA)
  • C0295Crypto-assets
  • C0296Property type
  • C0297Property location
  • C0298Alternative investment
  • C0300Infrastructure investment
  • C0310Holdings in related undertakings, including participations
  • C0320External rating
  • C0330Nominated ECAI
  • C0340Credit quality step
  • C0350Internal rating
  • C0360Duration
  • C0370Unit Solvency II price
  • C0380Unit percentage of par amount Solvency II price
  • C0390Maturity date

List of assets: information on positions held (S.06.02.07.01)

Columns

  • C0060Portfolio
  • C0090Asset held in unit linked and index linked contracts
  • C0100Asset pledged as collateral
  • C0110Country of custody
  • C0130Quantity
  • C0140Par amount
  • C0145Long-term equity investment
  • C0150Valuation method
  • C0160Acquisition value
  • C0170Total Solvency II amount
  • C0180Accrued interest
  • C0400Deposit lodged as security in accordance with Article 162 (2)(e)
  • C0410Confirmation that there are no rights of set off

List of assets: information on assets (S.06.02.07.02)

Columns

  • C0190Item Title
  • C0200Issuer Name
  • C0210Issuer Code and Type of code
  • C0230Issuer Sector
  • C0240Issuer Group
  • C0250Issuer Group Code and Type of code
  • C0270Issuer Country
  • C0280Currency
  • C0290CIC
  • C0292SCR calculation approach for CIU
  • C0293Bail-in rules
  • C0294Regional Governments and Local Authorities (RGLA)
  • C0295Crypto-assets
  • C0296Property type
  • C0297Property location
  • C0298Alternative investment
  • C0300Infrastructure investment
  • C0310Holdings in related undertakings, including participations
  • C0320External rating
  • C0330Nominated ECAI
  • C0340Credit quality step
  • C0350Internal rating
  • C0360Duration
  • C0370Unit Solvency II price
  • C0380Unit percentage of par amount Solvency II price
  • C0390Maturity date

Collective investment undertakings - look-through approach (S.06.03.01.01)

Columns

  • C0030Underlying asset category
  • C0040Country of issue
  • C0050Currency
  • C0060Total amount

Collective investment undertakings - look-through approach (S.06.03.04.01)

Columns

  • C0030Underlying asset category
  • C0040Country of issue
  • C0050Currency
  • C0060Total amount

Structured products (S.07.01.01.01)

Columns

  • C0060Collateral type
  • C0070Type of structured product
  • C0080Capital protection
  • C0090Underlying security/index/portfolio
  • C0100Callable or Putable
  • C0110Synthetic structured product
  • C0120Prepayment structured product
  • C0130Collateral value
  • C0140Collateral portfolio
  • C0150Fixed Annual Return
  • C0160Variable Annual Return
  • C0170Loss given default
  • C0180Attachment point
  • C0190Detachment point

Structured products (S.07.01.04.01)

Columns

  • C0010Legal name of the undertaking
  • C0060Collateral type
  • C0070Type of structured product
  • C0080Capital protection
  • C0090Underlying security/index/portfolio
  • C0100Callable or Putable
  • C0110Synthetic structured product
  • C0120Prepayment structured product
  • C0130Collateral value
  • C0140Collateral portfolio
  • C0150Fixed Annual Return
  • C0160Variable Annual Return
  • C0170Loss given default
  • C0180Attachment point
  • C0190Detachment point

Open derivatives: information on positions held (S.08.01.01.01)

Columns

  • C0041Unique Transactions Identifier
  • C0060Portfolio
  • C0080Derivatives held in index-linked and unit-linked contracts
  • C0110Use of derivative
  • C0131Notional amount of the derivative
  • C0140Buyer / Seller
  • C0150Premium paid to date
  • C0160Premium received to date
  • C0170Number of contracts
  • C0180Contract size
  • C0190Maximum loss under unwinding event
  • C0200Swap outflow amount
  • C0210Swap inflow amount
  • C0220Initial date
  • C0230Duration
  • C0240Solvency II value
  • C0250Valuation method

Open derivatives: information on derivatives (S.08.01.01.02)

Columns

  • C0260Counterparty Name
  • C0270Counterparty Code and Type of code
  • C0290External rating
  • C0300Nominated ECAI
  • C0310Credit quality step
  • C0320Internal rating
  • C0330Counterparty Group
  • C0340Counterparty group code and type of code
  • C0360Contract name
  • C0370Currency
  • C0371Currency of price
  • C0380CIC
  • C0390Trigger value
  • C0400Unwind trigger of contract
  • C0430Maturity date
  • C0450Swap delivered
  • C0460Swap received

Open derivatives: information on positions held (S.08.01.04.01)

Columns

  • C0010Legal name of the undertaking
  • C0041Unique Transactions Identifier
  • C0060Portfolio
  • C0080Derivatives held in index-linked and unit-linked contracts
  • C0110Use of derivative
  • C0131Notional amount of the derivative
  • C0140Buyer / Seller
  • C0150Premium paid to date
  • C0160Premium received to date
  • C0170Number of contracts
  • C0180Contract size
  • C0190Maximum loss under unwinding event
  • C0200Swap outflow amount
  • C0210Swap inflow amount
  • C0220Initial date
  • C0230Duration
  • C0240Solvency II value
  • C0250Valuation method

Open derivatives: information on derivatives (S.08.01.04.02)

Columns

  • C0260Counterparty Name
  • C0270Counterparty Code and Type of code
  • C0290External rating
  • C0300Nominated ECAI
  • C0310Credit quality step
  • C0320Internal rating
  • C0330Counterparty Group
  • C0340Counterparty group code and type of code
  • C0360Contract name
  • C0370Currency
  • C0371Currency of price
  • C0380CIC
  • C0390Trigger value
  • C0400Unwind trigger of contract
  • C0430Maturity date
  • C0450Swap delivered
  • C0460Swap received

Assets held as collateral: information on positions held (S.11.01.01.01)

Columns

  • C0060Name of counterparty pledging the collateral
  • C0070Name of the group of the counterparty pledging the collateral
  • C0080Country of custody
  • C0090Quantity
  • C0100Par amount
  • C0110Valuation method
  • C0120Total amount
  • C0130Accrued interest
  • C0140Type of asset for which the collateral is held

Assets held as collateral: information on assets (S.11.01.01.02)

Columns

  • C0150Item Title
  • C0160Issuer Name
  • C0170Issuer Code and Type of code
  • C0190Issuer Sector
  • C0200Issuer Group name
  • C0210Issuer Group Code and Type of code
  • C0230Issuer Country
  • C0240Currency
  • C0250CIC
  • C0260Unit price
  • C0270Unit percentage of par amount Solvency II price
  • C0280Maturity date

Assets held as collateral: information on positions held (S.11.01.04.01)

Columns

  • C0010Legal name of the undertaking
  • C0060Name of counterparty pledging the collateral
  • C0070Name of the group of the counterparty pledging the collateral
  • C0080Country of custody
  • C0090Quantity
  • C0100Par amount
  • C0110Valuation method
  • C0120Total amount
  • C0130Accrued interest
  • C0140Type of asset for which the collateral is held

Assets held as collateral: information on assets (S.11.01.04.02)

Columns

  • C0150Item Title
  • C0160Issuer Name
  • C0170Issuer Code and Type of code
  • C0190Issuer Sector
  • C0200Issuer Group name
  • C0210Issuer Group Code and Type of code
  • C0230Issuer Country
  • C0240Currency
  • C0250CIC
  • C0260Unit price
  • C0270Unit percentage of par amount Solvency II price
  • C0280Maturity date

Participations held: table 1 - participations in related undertakings that are financial and credit institutions which individually exceed 10% of items included in (a) (i), (ii), (iv) and (vi) of article 69, not including consolidated strategic participations for the purpose of deductions under article 68 (1) of the delegated regulation (EU) 2015/35 (S.24.01.01.01)

Columns

  • C0010Name of related undertaking
  • C0040Total
  • C0050Common Equity Tier 1
  • C0060Additional Tier 1
  • C0070Tier 2

Participations held: table 2 - participations in related undertakings that are financial and credit institutions which when aggregated exceed 10% of items included in (a) (i), (ii), (iv) and (vi) of article 69, not including consolidated strategic participations for the purpose of deductions under article 68 (2) of the delegated regulation (EU) 2015/35 (S.24.01.01.02)

Columns

  • C0080Name of related undertaking
  • C0110Total
  • C0120Common Equity Tier 1
  • C0130Additional Tier 1
  • C0140Tier 2

Participations held: table 3 - participations in related undertakings that are financial and credit institutions which are considered strategic as defined in article 171 of the delegated regulation (EU) 2015/35 and which are included in the calculation of the group solvency on the basis of method 1 (no OF deduction according to art 68(3)). (S.24.01.01.05)

Columns

  • C0230Name of related undertaking
  • C0260Total
  • C0270Type 1 Equity
  • C0280Type 2 Equity
  • C0290Subordinated liabilities

Participations held: table 4 - participations in related undertakings that are financial and credit institutions which are strategic (as defined in article 171 of the delegated regulation (EU) 2015/35), not included in the calculation of the group solvency on the basis of method 1 and which are not deducted according to art 68(1) and 68 (2) (It should include the remaining part following the partial deduction according to article 68 (2) of the delegated regulation (EU) 2015/35) (S.24.01.01.06)

Columns

  • C0300Name of related undertaking
  • C0330Total
  • C0340Type 1 Equity
  • C0350Type 2 Equity
  • C0360Subordinated liabilities

Participations held: table 5 - participations in related undertakings that are financial and credit institutions which are not strategic and which are not deducted according to art 68(1) and 68(2) of delegated regulation 2015/35 (It should include the remaining part following the partial deduction according to article 68 (2) of the delegated regulation (EU) 2015/35) (S.24.01.01.07)

Columns

  • C0370Name of related undertaking
  • C0400Total
  • C0410Type 1 Equity
  • C0420Type 2 Equity
  • C0430Subordinated liabilities

Participations held: table 6 - other strategic participations not in financial and credit institution (S.24.01.01.08)

Columns

  • C0440Name of related undertaking
  • C0470Total
  • C0480Type 1 Equity
  • C0490Type 2 Equity
  • C0500Subordinated liabilities

Participations held: table 7 - other non-strategic participations not in financial and credit institution (S.24.01.01.09)

Columns

  • C0510Name of related undertaking
  • C0540Total
  • C0550Type 1 Equity
  • C0560Type 2 Equity
  • C0570Subordinated liabilities

Solvency capital requirement - market risk: equity under legislative programmes - list of all such investments (S.26.01.01.05)

Columns

  • C0030Equity Risk Type
  • C0040Initial value before shock
  • C0050Reduction factor applied to equity risk type shock

Solvency capital requirement - market risk: equity under legislative programmes - list of all such investments (S.26.01.04.05)

Columns

  • C0030Equity Risk Type
  • C0040Initial value before shock
  • C0050Reduction factor applied to equity risk type shock

Special purpose vehicles (S.31.02.01.01)

Columns

  • C0070Type of Trigger(s) in the SPV
  • C0080Contractual trigger event
  • C0090Same trigger as in underlying cedant's portfolio?
  • C0100Basis risk arising from risk-transfer structure
  • C0110Basis risk arising from contractual terms
  • C0120SPV assets ring-fenced to settle cedant-specific obligations
  • C0130Other non cedant-specific SPV Assets for which recourse may exist
  • C0140Other recourse arising from securitisation
  • C0150Total maximum possible obligations from SPV under reinsurance policy
  • C0160SPV fully funded in relation to cedant obligations throughout the reporting period
  • C0170Current recoverables from SPV
  • C0180Identification of material investments held by cedant in SPV
  • C0190Securitisation assets related to cedant held in trust with other third party than cedant / sponsor?

Special purpose vehicles (S.31.02.04.01)

Columns

  • C0010Legal name of reinsured undertaking
  • C0070Type of Trigger(s) in the SPV
  • C0080Contractual trigger event
  • C0090Same trigger as in underlying cedant's portfolio?
  • C0100Basis risk arising from risk-transfer structure
  • C0110Basis risk arising from contractual terms
  • C0120SPV assets ring-fenced to settle cedant-specific obligations
  • C0130Other non cedant-specific SPV Assets for which recourse may exist
  • C0140Other recourse arising from securitisation
  • C0150Total maximum possible obligations from SPV under reinsurance policy
  • C0160SPV fully funded in relation to cedant obligations throughout the reporting period
  • C0170Current recoverables from SPV
  • C0180Identification of material investments held by cedant in SPV
  • C0190Securitisation assets related to cedant held in trust with other third party than cedant / sponsor?

IGT - equity-type transactions, debt and asset transfer (S.36.01.01.01)

Columns

  • C0020Investor/ lender name
  • C0050Issuer/ borrower name
  • C0200Coupon/ interest rate
  • C0210Comments
  • NC0040Sector of the investor / lender
  • NC0070Sector of the issuer / borrower
  • NC0080Indirect transactions
  • NC0090Single economic operation
  • NC0110Type of instrument
  • NC0120Instrument
  • NC0130Issue date
  • NC0140Maturity date
  • NC0150Currency of transaction
  • NC0160Amount at transaction date
  • NC0170Amount at reporting date
  • NC0180Value of collateral
  • NC0190Amount of dividends/ interest/coupon and other payments made during the period

IGT - derivatives (S.36.02.01.01)

Columns

  • C0020Investor/ Buyer name
  • C0050Issuer/ Seller name
  • C0250Swap received currency (for buyer)
  • C0260Revenues stemming from derivatives
  • C0270Comments
  • NC0040Sector of the investor / buyer
  • NC0070Financial sector of the issuer / seller
  • NC0080Indirect transactions
  • NC0090Single economic operation
  • NC0110Type of instrument
  • NC0120Type of protection
  • NC0130Purpose of the instrument
  • NC0140Starting date
  • NC0150Maturity date
  • NC0160Currency of transaction
  • NC0170Notional amount
  • NC0180Carrying amount
  • NC0190Value of collateral
  • NC0200Identification code and type of code Asset / Liability underlying the derivative
  • NC0210Counterparty name for which credit protection is purchased
  • NC0220Swap delivered interest rate (for buyer)
  • NC0230Swap received interest rate (for buyer)
  • NC0240Swap delivered currency (for buyer)

Which returns it applies to

Line4 Check runs it on quarterly solo (QRS), quarterly group (QRG), quarterly branch (QRB), annual solo (ARS), annual group (ARG), annual branch (ARB), financial stability solo (QFS), financial stability group (QFG) and financial stability branch (QFB) returns on EIOPA taxonomy 2.10.0. EIOPA applies it to quarterly ECB branch (QEB), quarterly ECB solo (QES), annual branch (ARB), annual solo (ARS), financial stability group (QFG), quarterly group (QRG), financial stability solo (QFS), financial stability branch (QFB), quarterly branch (QRB), quarterly solo (QRS), annual ECB solo (AES), annual ECB branch (AEB) and annual group (ARG) returns, as a blocking check.

EIOPA’s own words and formula

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

dim:UI doesn't follow correct CAU pattern "^CAU/INST/.*" or "^CAU/INDEX/.*" or "^CAU/ISIN/.*".
Show the formulaShow

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

if (matches(dim({d: [s2c_dim:UI]},[s2c_dim:UI]), "^CAU/.*")) then (matches(dim({d: [s2c_dim:UI]},[s2c_dim:UI]), "^(CAU/INDEX/.+)|(^CAU/INST/.+)|(CAU/ISIN/[A-Z0-9]{11}\d\+[A-Z]{3}$)") or isNull(dim({d: [s2c_dim:UI]},[s2c_dim:UI]))) else (true())

Every Solvency II rule on S.06.02

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.