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2 min readWarningEIOPA taxonomy 2.10.0Updated 11 November 2026

Own funds: a conditional check (S.23.01, EIOPA rule BV543_1)

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 "Tier 1 - restricted" value of "Own funds when using the D&A, exclusively or in combination of method 1/Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A )" reported into the template Own funds (S.23.01) should be the minimum between 25% of "Total eligible own funds to meet the SCR/Tier 1 - unrestricted" and "Total eligible own funds to meet the SCR/Tier 1 - restricted" when "Tier 1 - unrestricted" value of "Own funds when using the D&A, exclusively or in combination of method 1/Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A )" is greater then 0

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. 02The check applies only when its first part holds in your return. When it does, the second part must hold too: fix the second part, or correct the first.
  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 as reported.
  5. 05This 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

  • 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)

Columns

  • C0020Tier 1 - unrestricted
  • C0030Tier 1 - restricted

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

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

The "Tier 1 - restricted" value of "Own funds when using the D&A, exclusively or in combination of method 1/Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A )" reported into the template S.23.01 - Own funds should be the minimum between 25% of "Total eligible own funds to meet the SCR/Tier 1 - unrestricted" and "Total eligible own funds to meet the SCR/Tier 1 - restricted" when "Tier 1 - unrestricted" value of "Own funds when using the D&A, exclusively or in combination of method 1/Total eligible own funds to meet the consolidated group SCR (excluding own funds from other financial sector and from the undertakings included via D&A )" is greater then 0.
Show the formulaShow

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

if ({t: S.23.01.05.01, r: R0560, c: C0020, z: Z0001} > 0) then {t: S.23.01.05.01, r: R0560, c: C0030, z: Z0001} = min(0.25 * {t: S.23.01.05.01, r: R0560, c: C0020, z: Z0001}, {t: S.23.01.05.01, r: R0520, c: C0030, z: Z0001}) else true()

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.