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1 min readWarningEIOPA taxonomy 2.10.0Updated 11 November 2026

Own funds: values must agree (S.23.01, EIOPA rule BV1768)

A warning on the own funds template (S.23.01), in the quarterly group (QRG) 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 rule

The rule in plain words

The "Total" value of "Reconciliation reserve" reported in S.23.01.05.02 Reconciliation reserve should be equal to the value of item "Excess of assets over liabilities" less "Own shares (held directly and indirectly)" less "Foreseeable dividends, distributions and charges" less "Other basic own fund items" less "Adjustment for restricted own fund items in respect of matching adjustment portfolios and ring-fenced funds" less "Other non-available own funds"

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.23.01 as reported.

The cells it reads

Own funds: reconciliation reserve (S.23.01.05.02)

Rows

  • R0700Excess of assets over liabilities
  • R0710Own shares (held directly and indirectly)
  • R0720Foreseeable dividends, distributions and charges
  • R0730Other basic own fund items
  • R0740Adjustment for restricted own fund items in respect of ring-fenced funds
  • R0750Other non-available own funds
  • R0760Reconciliation reserve

Column

  • C0060Value

Which returns it applies to

Line4 Check runs it on quarterly group (QRG) return on EIOPA taxonomy 2.10.0. EIOPA applies it to quarterly group (QRG) 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.23.01.05.02, r: R0760, c: C0060, z: Z0001} = {t: S.23.01.05.02, r: R0700, c: C0060, z: Z0001} - {t: S.23.01.05.02, r: R0710, c: C0060, z: Z0001} - {t: S.23.01.05.02, r: R0720, c: C0060, z: Z0001} - {t: S.23.01.05.02, r: R0740, c: C0060, z: Z0001} - {t: S.23.01.05.02, r: R0750, c: C0060, z: Z0001} - {t: S.23.01.05.02, r: R0730, c: C0060, z: Z0001}

Every Solvency II rule on S.23.01

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.