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2 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

Balance sheet and detailed information by tiers on own funds: a total must equal the sum of its parts (S.02.01, S.23.02, EIOPA rule BV396)

A blocking check on the balance sheet (S.02.01) and detailed information by tiers on own funds (S.23.02) 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 amount of "Amounts due in respect of own fund items or initial fund called up but not yet paid in" reported in Balance sheet (S.02.01) must be similar to the sum of total for "Ordinary share capital - Called up but not yet paid in" and "Initial fund members' contributions or the equivalent basic own - fund item for mutual and mutual type undertakings - Called up but not yet paid in" reported in template Detailed information by tiers on own funds (S.23.02)

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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.02.01 and S.23.02 as reported.
  6. 06This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

Balance sheet (S.02.01.01.01)

Row

  • R0400Amounts due in respect of own fund items or initial fund called up but not yet paid in

Column

  • C0010Solvency II value

Detailed information by tiers on own funds: basic own funds (S.23.02.04.01)

Rows

  • R0020Called up but not yet paid in
  • R0120Called up but not yet paid in

Column

  • C0010Total

A worked example

With simple numbers.

Illustrative values
Called up but not yet paid in, Total1,200
Called up but not yet paid in, Total800
Together2,000
What the rule then expects

Amounts due in respect of own fund items or initial fund called up but not yet paid in, Solvency II value must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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 annual group (ARG) return on EIOPA taxonomy 2.10.0. EIOPA applies it to annual group (ARG) returns, as a blocking check.

EIOPA’s own words and formula

In EIOPA’s list of validations, word for word:

The amount of "Amounts due in respect of own fund items or initial fund called up but not yet paid in" reported in S.02.01 - Balance sheet must be similar to the sum of total for "Ordinary share capital - Called up but not yet paid in" and "Initial fund members' contributions or the equivalent basic own - fund item for mutual and mutual type undertakings - Called up but not yet paid in" reported in template S.23.02 - Detailed information by tiers on own funds.
Show the formulaShow

EIOPA's formula. Cells are written as {t: table, r: row, c: column}.

{t: S.02.01.01.01, r: R0400, c: C0010} = {t: S.23.02.04.01, r: R0020, c: C0010, z: Z0001} + {t: S.23.02.04.01, r: R0120, c: C0010, 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.