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1 min readWarningEIOPA taxonomy 2.10.0Updated 11 November 2026

Own funds: a total must equal the sum of its parts (S.23.01, EIOPA rule BV1770)

A warning on the own funds template (S.23.01), in the quarterly branch (QRB) 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 "Total" value of the item "Total ancillary own funds" reported in S.23.01.08.01 Own funds should be equal to the sum of "Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC", "Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC" and "Other ancillary 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.

What to do if your return fails it

  1. 01Open the table below and find the cells the rule reads.
  2. 02Add up the parts in your return and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
  4. 04EIOPA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark S.23.01 as reported.
  6. 06This 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

Own funds (S.23.01.08.01)

Rows

  • R0340Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC
  • R0350Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC
  • R0390Other ancillary own funds
  • R0400Total ancillary own funds

Column

  • C0010Total

A worked example

With simple numbers.

Illustrative values
Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC1,200
Letters of credit and guarantees other than under Article 96(2) of the Directive 2009/138/EC800
Other ancillary own funds450
Together2,450
What the rule then expects

Total ancillary own funds must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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 quarterly branch (QRB) return on EIOPA taxonomy 2.10.0. EIOPA applies it to quarterly ECB branch (QEB) and quarterly branch (QRB) 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.23.01.08.01, r: R0400, c: C0010, z: Z0001} = {t: S.23.01.08.01, r: R0340, c: C0010, z: Z0001} + {t: S.23.01.08.01, r: R0350, c: C0010, z: Z0001} + {t: S.23.01.08.01, r: R0390, c: C0010, 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.