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1 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

The value reported in column "Total" reported in Own funds must be equal to the value reported as "Tier 2" (S.23.01, EIOPA rule BV532)

A blocking check on the own funds template (S.23.01), in the quarterly branch (QRB) 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 reported in column "Total" reported in Own funds (S.23.01) must be equal to the value reported as "Tier 2"

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. 03It runs only when your filing indicators mark S.23.01 as reported.
  4. 04This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

Own funds (S.23.01.08.01)

Row

  • R0340Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC

Columns

  • C0010Total
  • C0040Tier 2

A worked example

With simple numbers.

Illustrative values
Tier 21,200
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.

Which returns it applies to

Line4 Check runs it on quarterly branch (QRB) return on EIOPA taxonomy 2.10.0. EIOPA applies it to quarterly ECB branch (QEB) and quarterly branch (QRB) returns, as a blocking check.

EIOPA’s own words and formula

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

The value reported in column "Total" reported in S.23.01 - Own funds must be equal to the value reported as "Tier 2".
Show the formulaShow

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

{t: S.23.01.08.01, c: C0010, z: Z0001} = {t: S.23.01.08.01, c: C0040, 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.