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2 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

Own funds and list of items on own funds: values must agree (S.23.01, S.23.04, EIOPA rule BV538)

A blocking check on the own funds (S.23.01) and list of items on own funds (S.23.04) templates, in the quarterly group (QRG) and annual group (ARG) returns.

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 rule

The rule in plain words

The "Total" value of the item reported in column "Total" reported in Own funds (S.23.01) must be equal to the sum of the same item of "Tier 1 - unrestricted", "Tier 1 - restricted", "Tier 2" and "Tier 3"

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.

EIOPA writes it out as separate checks, one for each table or return it covers. Line4 Check runs two of them (BV538-1 and BV538-2), and a failure names the one that failed.

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

The cells it reads

Own funds (S.23.01.04.01)

Rows

  • R0180Other own fund items approved by the supervisory authority as basic own funds not specified above
  • R0190Non-available own funds related to other own funds items approved by supervisory authority to be deducted
  • R0200Minority interests at group level
  • R0210Non-available minority interests to be deducted at group level
  • R0250Deductions for participations where there is non-availability of information (Article 229)
  • R0260Deduction for participations included via Deduction and Aggregation method when a combination of methods is used
  • R0270Total of non-available own funds to be deducted
  • R0280Total deductions
  • R0420Institutions for occupational retirement provision

Columns

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

Own funds (S.23.01.05.01)

Rows

  • R0180Other own fund items approved by the supervisory authority as basic own funds not specified above
  • R0190Non-available own funds related to other own funds items approved by supervisory authority to be deducted
  • R0200Minority interests at group level
  • R0210Non-available minority interests to be deducted at group level
  • R0250Deductions for participations where there is non-availability of information (Article 229)
  • R0260Deduction for participations included via Deduction and Aggregation method when a combination of methods is used
  • R0270Total of non-available own funds to be deducted
  • R0280Total deductions
  • R0420Institutions for occupational retirement provision

Columns

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

List of items on own funds: calculation of non available own funds at group level (total) - exceeding the contribution of solo SCR to group SCR (S.23.04.04.11)

Row

  • R0040Total

Column

  • C0861Minority interests

Which returns it applies to

Line4 Check runs it on quarterly group (QRG) and annual group (ARG) returns on EIOPA taxonomy 2.10.0. EIOPA applies it to annual group (ARG) and quarterly group (QRG) returns, as a blocking check.

EIOPA’s own words and formula

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

The "Total" value of the item reported in column "Total" reported in S.23.01 - Own funds must be equal to the sum of the same item of "Tier 1 - unrestricted", "Tier 1 - restricted", "Tier 2" and "Tier 3".
Show the formulaShow

EIOPA's formula, for BV538-2. Cells are written as {t: table, r: row, c: column}.

{t: S.23.01.05.01, c: C0010, z: Z0001} = {t: S.23.01.05.01, c: C0020, z: Z0001} + {t: S.23.01.05.01, c: C0030, z: Z0001} + {t: S.23.01.05.01, c: C0040, z: Z0001} + {t: S.23.01.05.01, c: C0050, z: Z0001}

BV538-1:

{t: S.23.01.04.01, c: C0010, z: Z0001} = {t: S.23.01.04.01, c: C0020, z: Z0001} + {t: S.23.01.04.01, c: C0030, z: Z0001} + {t: S.23.01.04.01, c: C0040, z: Z0001} + {t: S.23.01.04.01, 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.