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2 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

The "Total" value reported in Own funds must be equal to the same item for "Tier 2" (S.23.01, EIOPA rule BV80)

A blocking check on the own funds template (S.23.01), in the quarterly solo (QRS), quarterly group (QRG), annual solo (ARS) 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 ruleWhat to do if it fails

The rule in plain words

The "Total" value reported in Own funds (S.23.01) must be equal to the same item for "Tier 2"

EIOPA writes it out as separate checks, one for each table or return it covers. Line4 Check runs four of them (BV80-1 to BV80-4), and a failure names the one that failed.

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.23.01.01.01)

Rows

  • R0300Unpaid and uncalled ordinary share capital callable on demand
  • R0310Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual - type undertakings, callable on demand
  • R0340Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC
  • R0360Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC

Columns

  • C0010Total
  • C0040Tier 2

Own funds (S.23.01.02.01)

Rows

  • R0300Unpaid and uncalled ordinary share capital callable on demand
  • R0310Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual - type undertakings, callable on demand
  • R0340Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC
  • R0360Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC

Columns

  • C0010Total
  • C0040Tier 2

Own funds (S.23.01.04.01)

Rows

  • R0300Unpaid and uncalled ordinary share capital callable on demand
  • R0310Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual - type undertakings, callable on demand
  • R0340Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC
  • R0360Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC

Columns

  • C0010Total
  • C0040Tier 2

Own funds (S.23.01.05.01)

Rows

  • R0300Unpaid and uncalled ordinary share capital callable on demand
  • R0310Unpaid and uncalled initial funds, members' contributions or the equivalent basic own fund item for mutual and mutual - type undertakings, callable on demand
  • R0340Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC
  • R0360Supplementary members calls under first subparagraph of Article 96(3) of the Directive 2009/138/EC

Columns

  • C0010Total
  • C0040Tier 2

Which returns it applies to

Line4 Check runs it on quarterly solo (QRS), quarterly group (QRG), annual solo (ARS) and annual group (ARG) returns on EIOPA taxonomy 2.10.0. EIOPA applies it to annual solo (ARS), annual ECB solo (AES), annual group (ARG), quarterly ECB solo (QES), quarterly solo (QRS) 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 reported in S.23.01 - Own funds must be equal to the same item for "Tier 2".
Show the formulaShow

EIOPA's formula, for BV80-3. Cells are written as {t: table, r: row, c: column}.

{t: S.23.01.02.01, c: C0010, z: Z0001} = {t: S.23.01.02.01, c: C0040, z: Z0001}

BV80-1:

{t: S.23.01.01.01, c: C0010, z: Z0001} = {t: S.23.01.01.01, c: C0040, z: Z0001}

BV80-2:

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

BV80-4:

{t: S.23.01.05.01, c: C0010, z: Z0001} = {t: S.23.01.05.01, 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.