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1 min readWarningEIOPA taxonomy 2.10.0Updated 11 November 2026

Item reported in Information on the matching adjustment calculation [RFF/MP/RM] should be positive (SR.22.03, EIOPA rule BV939)

A warning on the information on the matching adjustment calculation template (SR.22.03), in the annual solo (ARS) 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

Item reported in Information on the matching adjustment calculation (SR.22.03) [RFF/MP/RM] should be positive

What to do if your return fails it

  1. 01Open the table below and find the cells the rule reads.
  2. 02Look for a value of zero or below in these cells.
  3. 03It runs only when your filing indicators mark SR.22.03 as reported.
  4. 04This 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

Information on the matching adjustment calculation (SR.22.03.01.01)

Rows

  • R0010Annual effective rate applied to the CF of the obligations
  • R0020Annual effective rate of the best estimate
  • R0030Probability of default used to de-risk assets cash flows
  • R0040Portion of the fundamental spread not reflected when de-risking assets cash flows
  • R0050Increase of fundamental spread for sub investment grade assets
  • R0060Matching adjustment to the risk free rate

Column

  • C0010Information on:

Which returns it applies to

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

EIOPA’s own words and formula

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

Item reported in SR.22.03 - Information on the matching adjustment calculation [RFF/MP/RM] should be positive.
Show the formulaShow

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

{t: SR.22.03.01.01, c: C0010, z: Z0001} > 0

Every Solvency II rule on SR.22.03

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.