Line4

1 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

Own funds: two values must match (S.23.01, EIOPA rule BV548)

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 of ”Other basic own fund items" (from "Reconciliation Reserve) reported into the template Own funds (S.23.01) must be equal to the item “An amount equal to the value of net deferred tax assets” from “Basic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35”

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. 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

  • R0160An amount equal to the value of net deferred tax assets

Column

  • C0010Total

Own funds: reconciliation reserve (S.23.01.08.02)

Row

  • R0730Other basic own fund items

Column

  • C0060Value

A worked example

With simple numbers.

Illustrative values
An amount equal to the value of net deferred tax assets, Total1,200
What the rule then expects

Other basic own fund items, Value 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 of ”Other basic own fund items" (from "Reconciliation Reserve) reported into the template S.23.01 - Own funds must be equal to the item “An amount equal to the value of net deferred tax assets” from “Basic own funds before deduction for participations in other financial sector as foreseen in article 68 of Delegated Regulation 2015/35”.
Show the formulaShow

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

{t: S.23.01.08.02, r: R0730, c: C0060, z: Z0001} = {t: S.23.01.08.01, r: R0160, c: C0010, 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.