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1 min readWarningEIOPA taxonomy 2.10.0Updated 11 November 2026

Own funds: two values must match (S.23.01, EIOPA rule BV2017)

A warning on the own funds template (S.23.01), in the quarterly solo (QRS) 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 "An amount equal to the value of net deferred tax assets" reported in S.23.01.02.01 Own funds should be equal to the value of the item reported in "Tier 3" column

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. 02The two values must be the same. Find which of the two is right, and correct the other one.
  3. 03EIOPA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark S.23.01 as reported.
  5. 05This 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.23.01.02.01)

Row

  • R0160An amount equal to the value of net deferred tax assets

Columns

  • C0010Total
  • C0050Tier 3

A worked example

With simple numbers.

Illustrative values
Tier 31,200
What the rule then expects

Total must then be 1,200.

1,200Passes
1,300Fails

A file that reports 1,200 passes. One that reports 1,300 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 solo (QRS) return on EIOPA taxonomy 2.10.0. EIOPA applies it to quarterly ECB solo (QES) and quarterly solo (QRS) 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.23.01.02.01, r: R0160, c: C0010, z: Z0001} = {t: S.23.01.02.01, r: R0160, c: C0050, 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.