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1 min readWarningEIOPA taxonomy 2.10.0Updated 11 November 2026

Minimum capital requirement - only life or only non-life insurance or reinsurance activity: values must agree (S.28.01, EIOPA rule BV1422)

A warning on the minimum capital requirement - only life or only non-life insurance or reinsurance activity template (S.28.01), 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 rule

The rule in plain words

Combined Minimum Capital Requirement reported in S.28.01 should be equal to minimum value of 45% of the Solvency Capital Requirement and the maximum value of MCR (Linear) and 25% of the SCR

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.

This is a warning. It does not stop the return on its own, but your supervisor may ask you to explain it. It runs only when your filing indicators mark S.28.01 as reported.

The cells it reads

Minimum capital requirement - only life or only non-life insurance or reinsurance activity: overall MCR calculation (S.28.01.01.05)

Rows

  • R0300Linear MCR
  • R0310SCR
  • R0340Combined MCR

Column

  • C0070Value

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

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}.

{t: S.28.01.01.05, r: R0340, c: C0070, z: Z0001} = min(max({t: S.28.01.01.05, r: R0300, c: C0070, z: Z0001}, 0.25 * {t: S.28.01.01.05, r: R0310, c: C0070, z: Z0001}), 0.45 * {t: S.28.01.01.05, r: R0310, c: C0070, z: Z0001})

Every Solvency II rule on S.28.01

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.