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2 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 BV2024)

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 ruleWhat to do if it fails

The rule in plain words

The value of the item for column "Total" reported in S.23.01.05.01 Own funds should be equal to the sum of the same item of "Tier 1 - unrestricted", "Tier 1 - restricted", "Tier 2" and "Tier 3" columns

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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.23.01.05.01)

Rows

  • R0440Total own funds of other financial sectors
  • R0450Own funds aggregated when using the Deduction and Aggregation method and combination of methods
  • R0460Own funds aggregated when using the Deduction and Aggregation method and combination of methods net of IGT
  • R0520Total available own funds to meet the consolidated part of the group SCR (excluding own funds from other financial sectors and own funds from undertakings included via D&A method)
  • R0560Total eligible own funds to meet the consolidated part of the group SCR (excluding own funds from other financial sectors and own funds from undertakings included via D&A method)
  • R0660Total eligible own funds to meet the total group SCR (including own funds from other financial sectors and own funds from undertakings included via D&A method)
  • R0800Total eligible own funds to meet the consolidated group SCR (including own funds from other financial sectors, excluding own funds from undertakings included via D&A method)
  • R0810Total eligible own funds to meet the group SCR (excluding own funds from other financial sectors, including own funds from undertakings included via D&A method)

Columns

  • C0010Total
  • C0020Tier 1 - unrestricted
  • C0030Tier 1 - restricted
  • C0040Tier 2
  • C0050Tier 3

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.23.01.05.01, c: C0010, z: Z0001} = sum({t: S.23.01.05.01, c: C0020; C0030; C0040; 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.