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2 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

Own funds and detailed information by tiers on own funds: two values must match (S.23.01, S.23.02, EIOPA rule BV505)

A blocking check on the own funds (S.23.01) 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 "Total" value of "Excess of assets over liabilities-attribution of valuation differences/Excess of assets over liabilities attributable to basic own fund items (excluding the reconciliation reserve)" reported in the template Detailed information by tiers on own funds (S.23.02) must be equal to the "Total" value of the Reconciliation reserve/Other basic own fund items" reported in the template Own funds (S.23.01)

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. 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 and S.23.02 as reported.
  5. 05This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

Own funds: reconciliation reserve (S.23.01.04.02)

Row

  • R0730Other basic own fund items

Column

  • C0060Value

Detailed information by tiers on own funds: excess of assets over liabilities - attribution of valuation differences (S.23.02.04.03)

Row

  • R0660Excess of assets over liabilities attributable to basic own fund items (excluding the reconciliation reserve)

Column

  • C0110Total

A worked example

With simple numbers.

Illustrative values
Other basic own fund items, Value1,200
What the rule then expects

Excess of assets over liabilities attributable to basic own fund items (excluding the reconciliation reserve), 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 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 "Total" value of "Excess of assets over liabilities-attribution of valuation differences/Excess of assets over liabilities attributable to basic own fund items (excluding the reconciliation reserve)" reported in the template S.23.02 - Detailed information by tiers on own funds must be equal to the "Total" value of the Reconciliation reserve/Other basic own fund items" reported in the template S.23.01 - Own funds.
Show the formulaShow

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

{t: S.23.02.04.03, r: R0660, c: C0110, z: Z0001} = {t: S.23.01.04.02, r: R0730, c: C0060, 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.