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2 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

The item "Total ancillary own funds" reported in Own funds must be equal to the sum of the items reported above (S.23.01, EIOPA rule BV83)

A blocking check on the own funds template (S.23.01), in the quarterly solo (QRS) 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 item "Total ancillary own funds" reported in Own funds (S.23.01) must be equal to the sum of the items reported above

What to do if your return fails it

  1. 01Open the table below and find the cells the rule reads.
  2. 02Add up the parts in your return and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
  4. 04EIOPA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark S.23.01 as reported.
  6. 06This 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.23.01.02.01)

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
  • R0320Unpaid and uncalled preference shares callable on demand
  • R0330A legally binding commitment to subscribe and pay for subordinated liabilities on demand
  • R0340Letters of credit and guarantees under Article 96(2) of the Directive 2009/138/EC
  • R0350Letters of credit and guarantees other than 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
  • R0370Supplementary members calls - other than under first subparagraph of Article 96(3) of the Directive 2009/138/EC
  • R0390Other ancillary own funds
  • R0400Total ancillary own funds

Columns

  • C0010Total
  • C0040Tier 2

Which returns it applies to

Line4 Check runs it on quarterly solo (QRS) return on EIOPA taxonomy 2.10.0. EIOPA applies it to quarterly ECB solo (QES) and quarterly solo (QRS) returns, as a blocking check.

EIOPA’s own words and formula

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

The item "Total ancillary own funds" reported in S.23.01 - Own funds must be equal to the sum of the items reported above.
Show the formulaShow

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

{t: S.23.01.02.01, r: R0400, z: Z0001} = sum({t: S.23.01.02.01, r: R0300; R0310; R0320; R0330; R0340; R0350; R0360; R0370, z: Z0001}) + {t: S.23.01.02.01, r: R0390, 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.