1 min readWarningEIOPA taxonomy 2.10.0Updated 11 November 2026

Balance sheet and solvency capital requirement - for undertakings on standard formula: values must agree (S.02.01, S.25.01, EIOPA rule BV1498)

A warning on the balance sheet (S.02.01) and solvency capital requirement - for undertakings on standard formula (S.25.01) templates, in the annual group (ARG) return.

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

The rule in plain words

The capital requirement for intangible asset risk reported in S.25.01shall be equal to 80% of the amount of intangible assets reported in S.02.01

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.02.01 and S.25.01 as reported.

The cells it reads

Balance sheet (S.02.01.01.01)

Row

  • R0030Intangible assets

Column

  • C0010Solvency II value

Solvency capital requirement - for undertakings on standard formula: basic solvency capital requirement (S.25.01.04.01)

Row

  • R0070Intangible asset risk

Column

  • C0030Net solvency capital requirement

Which returns it applies to

Line4 Check runs it on annual group (ARG) return on EIOPA taxonomy 2.10.0. EIOPA applies it to annual group (ARG) 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.25.01.04.01, r: R0070, c: C0030, z: Z0001} = 0.8 * {t: S.02.01.01.01, r: R0030, c: C0010}

Every Solvency II rule on S.02.01

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.