Line4

2 min readWarningEIOPA taxonomy 2.10.0Updated 11 November 2026

Own funds and list of items on own funds: a total must equal the sum of its parts (S.23.01, S.23.04, EIOPA rule BV1772)

A warning on the own funds (S.23.01) and list of items on own funds (S.23.04) 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.

Check your file for this ruleWhat to do if it fails

The rule in plain words

The item "Total Non-available Own funds" reported in S.23.04.04.11 Calculation of non available own funds at group level (total) - exceeding the contribution of solo SCR to Group SCR should be equal to the sum of "Non available own funds related to other own funds items approved by supervisory authority", "Non available surplus funds", "Non available called but not paid in capital", "Non available ancillary own funds", "Non available subordinated mutual member accounts", "Non available preference shares", "Non available Subordinated Liabilities", "The amount equal to the value of net deferred tax assets not available at the group level", "Non - available share premium account related to preference shares at group level" and "Non-available own funds in the reconciliation reserve"

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 tables 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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.23.04 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.23.01.04.01)

Row

  • R0380Non available ancillary own funds to be deducted at group level

Column

  • C0010Total

List of items on own funds: calculation of non available own funds at group level (total) - exceeding the contribution of solo SCR to group SCR (S.23.04.04.11)

Row

  • R0040Total

Columns

  • C0870Non available own funds related to other own funds items approved by supervisory authority
  • C0880Non available surplus funds
  • C0890Non available called but not paid in capital
  • C0910Non available subordinated mutual member accounts
  • C0920Non available preference shares
  • C0930Non available Subordinated Liabilities
  • C0940The amount equal to the value of net deferred tax assets not available at the group level
  • C0950Non - available share premium account related to preference shares at group level
  • C0951Non-available own funds in the reconciliation reserve
  • C0962Total non-available own funds

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.23.04.04.11, r: R0040, c: C0962, z: Z0001} = sum({t: S.23.04.04.11, r: R0040, c: C0870; C0880; C0890; C0900; C0910; C0920; C0930; C0940; C0950; C0951, 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.