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1 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

List of items on own funds: double, trailing or leading whitespaces are not allowed (S.23.04, EIOPA rule TV13)

A blocking check on the list of items on own funds template (S.23.04), in the quarterly solo (QRS), quarterly group (QRG), quarterly branch (QRB), annual solo (ARS), annual group (ARG), annual branch (ARB), financial stability solo (QFS), financial stability group (QFG) and financial stability branch (QFB) 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

Double, trailing or leading whitespaces are not allowed

This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

List of items on own funds: calculation of non available own funds at group level (such a calculation has to be done entity by entity) - exceeding the contribution of solo SCR to group SCR (S.23.04.04.10)

Columns

  • C0720Related (Re)insurance undertakings, Insurance Holding Company, Mixed financial Holding Company, Ancillary services undertakings and SPV included in the scope of the group calculation
  • C0730Country
  • C0740Contribution of solo SCR to the Group SCR
  • C0750Non-Available Minority interests - to be deducted from the group own funds
  • C0760Non available own funds related to other own funds items approved by supervisory authority
  • C0770Non available surplus funds
  • C0780Non available called but not paid in capital
  • C0790Non available ancillary own funds
  • C0800Non available subordinated mutual member accounts
  • C0810Non available preference shares
  • C0820Non available Subordinated Liabilities
  • C0830The amount equal to the value of net deferred tax assets
  • C0840Non available share premium account related to preference shares
  • C0841Non-available own funds in the reconciliation reserve
  • C0842Total Non-available Own funds
  • C0850Total non available own funds - to be deducted
  • C0851Non-Available Minority interests

Which returns it applies to

Line4 Check runs it on quarterly solo (QRS), quarterly group (QRG), quarterly branch (QRB), annual solo (ARS), annual group (ARG), annual branch (ARB), financial stability solo (QFS), financial stability group (QFG) and financial stability branch (QFB) returns on EIOPA taxonomy 2.10.0. EIOPA applies it to quarterly ECB branch (QEB), quarterly ECB solo (QES), annual branch (ARB), annual solo (ARS), financial stability group (QFG), quarterly group (QRG), financial stability solo (QFS), financial stability branch (QFB), quarterly branch (QRB), quarterly solo (QRS), annual ECB solo (AES), annual ECB branch (AEB) and annual group (ARG) returns, as a blocking check.

EIOPA’s own words and formula

The plain words above are EIOPA’s own, word for word, from its list of validations.

Show the formulaShow

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

not(matches(dim({d: [s2c_dim:XY]},[s2c_dim:XY]), "((^\s)|(\s\s)|(\s$))+"))

Every Solvency II rule on S.23.04

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.