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2 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

The item "Fund number" must be reported in Balance sheet [RFF/MP/RM] for Ring-fenced funds (SR.02.01, EIOPA rule BV557)

A blocking check on the balance sheet template (SR.02.01), in the annual solo (ARS), annual group (ARG) and annual branch (ARB) 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 item "Fund number" must be reported in Balance sheet (SR.02.01) [RFF/MP/RM] for Ring-fenced funds

EIOPA writes it out as separate checks, one for each table or return it covers. Line4 Check runs two of them (BV557-1 and BV557-2), 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 SR.02.01 as reported.

The cells it reads

Balance sheet (SR.02.01.01.01)

Rows

  • R0010Goodwill
  • R0020Deferred acquisition costs
  • R0030Intangible assets
  • R0040Deferred tax assets
  • R0050Pension benefit surplus
  • R0060Property, plant & equipment held for own use
  • R0070Investments (other than assets held for index-linked and unit-linked contracts)
  • R0080Property (other than for own use)
  • R0090Holdings in related undertakings, including participations
  • R0100Equities
  • R0110Equities - listed
  • R0120Equities - unlisted
  • R0130Bonds
  • R0140Government Bonds
  • R0150Corporate Bonds
  • R0160Structured notes
  • R0170Collateralised securities
  • R0180Collective Investments Undertakings
  • R0190Derivatives
  • R0200Deposits other than cash equivalents
  • R0210Other investments
  • R0220Assets held for index-linked and unit-linked contracts
  • R0230Loans and mortgages
  • R0240Loans on policies
  • R0250Loans and mortgages to individuals
  • R0260Other loans and mortgages
  • R0270Reinsurance recoverables from:
  • R0280Non-life and health similar to non-life
  • R0290Non-life excluding health
  • R0300Health similar to non-life
  • R0310Life and health similar to life, excluding health and index-linked and unit-linked
  • R0320Health similar to life
  • R0330Life excluding health and index-linked and unit-linked
  • R0340Life index-linked and unit-linked
  • R0350Deposits to cedants
  • R0360Insurance and intermediaries receivables
  • R0370Reinsurance receivables
  • R0380Receivables (trade, not insurance)
  • R0390Own shares (held directly)
  • R0400Amounts due in respect of own fund items or initial fund called up but not yet paid in

And 43 more.

Columns

  • C0010Solvency II value
  • C0020Statutory accounts value

Balance sheet (SR.02.01.07.01)

Rows

  • R0010Goodwill
  • R0020Deferred acquisition costs
  • R0030Intangible assets
  • R0040Deferred tax assets
  • R0050Pension benefit surplus
  • R0060Property, plant & equipment held for own use
  • R0070Investments (other than assets held for index-linked and unit-linked contracts)
  • R0080Property (other than for own use)
  • R0090Holdings in related undertakings, including participations
  • R0100Equities
  • R0110Equities - listed
  • R0120Equities - unlisted
  • R0130Bonds
  • R0140Government Bonds
  • R0150Corporate Bonds
  • R0160Structured notes
  • R0170Collateralised securities
  • R0180Collective Investments Undertakings
  • R0190Derivatives
  • R0200Deposits other than cash equivalents
  • R0210Other investments
  • R0220Assets held for index-linked and unit-linked contracts
  • R0230Loans and mortgages
  • R0240Loans on policies
  • R0250Loans and mortgages to individuals
  • R0260Other loans and mortgages
  • R0270Reinsurance recoverables from:
  • R0280Non-life and health similar to non-life
  • R0290Non-life excluding health
  • R0300Health similar to non-life
  • R0310Life and health similar to life, excluding health and index-linked and unit-linked
  • R0320Health similar to life
  • R0330Life excluding health and index-linked and unit-linked
  • R0340Life index-linked and unit-linked
  • R0350Deposits to cedants
  • R0360Insurance and intermediaries receivables
  • R0370Reinsurance receivables
  • R0380Receivables (trade, not insurance)
  • R0410Cash and cash equivalents
  • R0420Any other assets, not elsewhere shown

And 38 more.

Columns

  • C0010Solvency II value
  • C0020Branch management accounts value

Which returns it applies to

Line4 Check runs it on annual solo (ARS), annual group (ARG) and annual branch (ARB) returns on EIOPA taxonomy 2.10.0. EIOPA applies it to annual solo (ARS), annual ECB solo (AES), annual group (ARG), annual branch (ARB) and annual ECB branch (AEB) returns, as a blocking check.

EIOPA’s own words and formula

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

The item "Fund number" must be reported in SR.02.01 - Balance sheet [RFF/MP/RM] for Ring-fenced funds.
Show the formulaShow

EIOPA's formula, for BV557-1. Cells are written as {t: table, r: row, c: column}.

not(isNull(dim({t: SR.02.01.01.01, r: R0010; R0020; R0030; R0040; R0050; R0060; R0070; R0080; R0090; R0100; R0110; R0120; R0130; R0140; R0150; R0160; R0170; R0180; R0190; R0200; R0210; R0220; R0230; R0240; R0250; R0260; R0270; R0280; R0290; R0300; R0310; R0320; R0330; R0340; R0350; R0360; R0370; R0380; R0390; R0400; R0410; R0420; R0500; R0510; R0520; R0530; R0540; R0550; R0560; R0570; R0580; R0590; R0600; R0610; R0620; R0630; R0640; R0650; R0660; R0670; R0680; R0690; R0700; R0710; R0720; R0730; R0740; R0750; R0760; R0770; R0780; R0790; R0800; R0810; R0820; R0830; R0840; R0850; R0860; R0870; R0880; R0900; R1000, c: C0010; C0020, z: Z0001, filter: [s2c_dim:PO] = [s2c_PU:x40]},[s2c_dim:NF])))

BV557-2:

not(isNull(dim({t: SR.02.01.07.01, r: R0010; R0020; R0030; R0040; R0050; R0060; R0070; R0080; R0090; R0100; R0110; R0120; R0130; R0140; R0150; R0160; R0170; R0180; R0190; R0200; R0210; R0220; R0230; R0240; R0250; R0260; R0270; R0280; R0290; R0300; R0310; R0320; R0330; R0340; R0350; R0360; R0370; R0380; R0410; R0420; R0500; R0510; R0520; R0530; R0540; R0550; R0560; R0570; R0580; R0590; R0600; R0610; R0620; R0630; R0640; R0650; R0660; R0670; R0680; R0690; R0700; R0710; R0720; R0730; R0740; R0750; R0760; R0770; R0780; R0790; R0800; R0810; R0820; R0830; R0840; R0880; R0900; R1000, c: C0010; C0020, z: Z0001, filter: [s2c_dim:PO] = [s2c_PU:x40]},[s2c_dim:NF])))

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.