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1 min readWarningEIOPA taxonomy 2.10.0Updated 11 November 2026

Balance sheet and 2 other templates: two values must match (S.02.01, S.25.01, S.25.05, EIOPA rule BV1778)

A warning on the balance sheet (S.02.01), solvency capital requirement - for undertakings on standard formula (S.25.01) and solvency capital requirement - for undertakings using an internal model (partial or full) (S.25.05) 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 "Before the shock" value of the item "DTL" reported in S.25.05.01.04 Calculation of loss absorbing capacity of deferred taxes should be equal to the value of "Solvency II value" of the item "Deferred tax liabilities" reported in S.02.01.01.01 Balance sheet

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. 02The two values must be the same. Find which of the two is right, and correct the other one.
  3. 03It runs only when your filing indicators mark S.02.01 and S.25.05 as reported.
  4. 04This 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

Balance sheet (S.02.01.01.01)

Row

  • R0780Deferred tax liabilities

Column

  • C0010Solvency II value

Solvency capital requirement - for undertakings on standard formula: calculation of loss absorbing capacity of deferred taxes (S.25.01.01.04)

Row

  • R0630DTL

Column

  • C0110Before the shock

Solvency capital requirement - for undertakings using an internal model (partial or full): calculation of loss absorbing capacity of deferred taxes (S.25.05.01.04)

Row

  • R0630DTL

Column

  • C0110Before the shock

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 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.02.01.01.01, r: R0780, c: C0010} = {t: S.25.05.01.04, r: R0630, c: C0110, z: Z0001}

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.