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2 min readWarningEIOPA taxonomy 2.10.0Updated 11 November 2026

The calculation of Basic SCR reported in Solvency Capital Requirement - for undertakings on Standard Formula might not be correct (S.01.01, S.25.01, S.26.01 and others, EIOPA rule BV901_2)

A warning on the content of the submission (S.01.01), solvency capital requirement - for undertakings on standard formula (S.25.01), solvency capital requirement - market risk (S.26.01), solvency capital requirement - counterparty default risk (S.26.02), solvency capital requirement - life underwriting risk (S.26.03) and solvency capital requirement - health underwriting risk (S.26.04) templates, 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 ruleWhat to do if it fails

The rule in plain words

The calculation of Basic SCR reported in Solvency Capital Requirement - for undertakings on Standard Formula (S.25.01) might not be correct

EIOPA writes it out as separate checks, one for each table or return it covers. Line4 Check runs three of them (BV901_2-2 to BV901_2-5), 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 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.01.01 and S.25.01 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

Content of the submission (S.01.01.01.01)

Row

  • R0460S.25.01.01 - Solvency Capital Requirement - for undertakings on Standard Formula

Column

  • C0010Reporting status

Content of the submission (S.01.01.04.01)

Row

  • R0460S.25.01.04 - Solvency Capital Requirement - for groups on Standard Formula

Column

  • C0010Reporting status

Content of the submission (S.01.01.07.01)

Row

  • R0460S.25.01.01 - Solvency Capital Requirement - for undertakings on Standard Formula

Column

  • C0010Reporting status

Solvency capital requirement - for undertakings on standard formula: basic solvency capital requirement (S.25.01.01.01)

Rows

  • R0010Market risk
  • R0020Counterparty default risk
  • R0030Life underwriting risk
  • R0040Health underwriting risk
  • R0050Non-life underwriting risk
  • R0070Intangible asset risk
  • R0100Basic Solvency Capital Requirement

Column

  • C0040Gross solvency capital requirement

Solvency capital requirement - for undertakings on standard formula: basic solvency capital requirement (S.25.01.04.01)

Rows

  • R0010Market risk
  • R0020Counterparty default risk
  • R0030Life underwriting risk
  • R0040Health underwriting risk
  • R0050Non-life underwriting risk
  • R0070Intangible asset risk
  • R0100Basic Solvency Capital Requirement

Column

  • C0040Gross solvency capital requirement

Solvency capital requirement - market risk: market risk - basic information, part 2 (S.26.01.01.02)

Row

  • R0800Total market risk

Column

  • C0080Gross solvency capital requirement

Solvency capital requirement - market risk: market risk - basic information, part 2 (S.26.01.04.02)

Row

  • R0800Total market risk

Column

  • C0080Gross solvency capital requirement

Solvency capital requirement - counterparty default risk: counterparty default risk - basic information (S.26.02.01.01)

Row

  • R0400Total counterparty default risk

Column

  • C0080Gross solvency capital requirement

Solvency capital requirement - counterparty default risk: counterparty default risk - basic information (S.26.02.04.01)

Row

  • R0400Total counterparty default risk

Column

  • C0080Gross solvency capital requirement

Solvency capital requirement - life underwriting risk: life underwriting risk (S.26.03.01.04)

Row

  • R0900Total life underwriting risk

Column

  • C0080Gross solvency capital requirement

Solvency capital requirement - life underwriting risk: life underwriting risk (S.26.03.04.04)

Row

  • R0900Total life underwriting risk

Column

  • C0080Gross solvency capital requirement

Solvency capital requirement - health underwriting risk: total health underwriting risk (S.26.04.01.08)

Row

  • R1700Total health underwriting risk

Column

  • C0280Gross solvency capital requirement

Solvency capital requirement - health underwriting risk: total health underwriting risk (S.26.04.04.08)

Row

  • R1700Total health underwriting risk

Column

  • C0280Gross solvency capital requirement

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 branch (ARB), annual group (ARG) and annual solo (ARS) returns, as a warning.

EIOPA’s own words and formula

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

The calculation of Basic SCR reported in S.25.01 - Solvency Capital Requirement - for undertakings on Standard Formula might not be correct.
Show the formulaShow

EIOPA's formula, for BV901_2-5. Cells are written as {t: table, r: row, c: column}.

if ({t: S.01.01.01.01, r: R0460, c: C0010} = [s2c_CN:x59]) then {t: S.25.01.01.01, r: R0100, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} = exp({t: S.25.01.01.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} * ({t: S.25.01.01.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0030, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0040, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0050, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]}) + {t: S.25.01.01.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} * (0.25 * {t: S.25.01.01.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + {t: S.25.01.01.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0030, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0040, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.5 * {t: S.25.01.01.01, r: R0050, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]}) + {t: S.25.01.01.01, r: R0030, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} * (0.25 * {t: S.25.01.01.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + {t: S.25.01.01.01, r: R0030, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0040, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]}) + {t: S.25.01.01.01, r: R0040, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} * (0.25 * {t: S.25.01.01.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0030, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + {t: S.25.01.01.01, r: R0040, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]}) + {t: S.25.01.01.01, r: R0050, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} * (0.25 * {t: S.25.01.01.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.5 * {t: S.25.01.01.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + {t: S.25.01.01.01, r: R0050, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]}), 1, 2) + {t: S.25.01.01.01, r: R0070, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} else true()

BV901_2-2:

if ({t: S.01.01.07.01, r: R0460, c: C0010} = [s2c_CN:x59]) then {t: S.25.01.01.01, r: R0100, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} = exp({t: S.25.01.01.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} * ({t: S.25.01.01.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0030, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0040, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0050, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]}) + {t: S.25.01.01.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} * (0.25 * {t: S.25.01.01.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + {t: S.25.01.01.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0030, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0040, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.5 * {t: S.25.01.01.01, r: R0050, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]}) + {t: S.25.01.01.01, r: R0030, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} * (0.25 * {t: S.25.01.01.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + {t: S.25.01.01.01, r: R0030, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0040, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]}) + {t: S.25.01.01.01, r: R0040, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} * (0.25 * {t: S.25.01.01.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.01.01, r: R0030, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + {t: S.25.01.01.01, r: R0040, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]}) + {t: S.25.01.01.01, r: R0050, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} * (0.25 * {t: S.25.01.01.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.5 * {t: S.25.01.01.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + {t: S.25.01.01.01, r: R0050, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]}), 1, 2) + {t: S.25.01.01.01, r: R0070, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} else true()

BV901_2-3:

if ({t: S.01.01.04.01, r: R0460, c: C0010} = [s2c_CN:x59]) then {t: S.25.01.04.01, r: R0100, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} = exp({t: S.25.01.04.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} * ({t: S.25.01.04.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.04.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.04.01, r: R0030, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.04.01, r: R0040, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.04.01, r: R0050, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]}) + {t: S.25.01.04.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} * (0.25 * {t: S.25.01.04.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + {t: S.25.01.04.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.04.01, r: R0030, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.04.01, r: R0040, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.5 * {t: S.25.01.04.01, r: R0050, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]}) + {t: S.25.01.04.01, r: R0030, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} * (0.25 * {t: S.25.01.04.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.04.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + {t: S.25.01.04.01, r: R0030, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.04.01, r: R0040, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]}) + {t: S.25.01.04.01, r: R0040, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} * (0.25 * {t: S.25.01.04.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.04.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.25 * {t: S.25.01.04.01, r: R0030, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + {t: S.25.01.04.01, r: R0040, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]}) + {t: S.25.01.04.01, r: R0050, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} * (0.25 * {t: S.25.01.04.01, r: R0010, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + 0.5 * {t: S.25.01.04.01, r: R0020, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} + {t: S.25.01.04.01, r: R0050, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]}), 1, 2) + {t: S.25.01.04.01, r: R0070, c: C0040, z: Z0001, filter: [s2c_dim:AO] = [s2c_AO:x0]} else true()

Every Solvency II rule on S.01.01

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.