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1 min readWarningEIOPA taxonomy 2.10.0Updated 11 November 2026

The value of the item "SCR" reported in S.28.01, should be equal to the value of the item "SCR" reported in S.23.01 (S.22.01, S.28.01, EIOPA rule BV1493)

A warning on the impact of long-term guarantees measures and transitionals (S.22.01) and minimum capital requirement - only life or only non-life insurance or reinsurance activity (S.28.01) 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

The value of the item "SCR" reported in S.28.01, should be equal to the value of the item "SCR" reported in S.23.01

What to do if your return fails it

  1. 01Open the tables below and find the cells the rule reads.
  2. 02The two values must be the same. Find which of the two is right, and correct the other one.
  3. 03EIOPA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark S.23.01 and S.28.01 as reported.
  5. 05This 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

Impact of long-term guarantees measures and transitionals (S.22.01.01.01)

Row

  • R0090Solvency Capital Requirement

Column

  • C0010Amount with Long Term Guarantee measures and transitionals

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

Row

  • R0310SCR

Column

  • C0070Value

A worked example

With simple numbers.

Illustrative values
SCR, Value1,200
What the rule then expects

Solvency Capital Requirement, Amount with Long Term Guarantee measures and transitionals must then be 1,200.

1,200Passes
1,300Fails

A file that reports 1,200 passes. One that reports 1,300 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

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}.

{t: S.23.01.01.01, r: R0580, c: C0010, z: Z0001} = {t: S.28.01.01.05, r: R0310, c: C0070, z: Z0001}

Every Solvency II rule on S.22.01

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.