Line4

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 TV22)

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: subordinated liability (S.23.04.01.03)

Columns

  • C0270Description of subordinated liabilities
  • C0280Amount
  • C0290Tier
  • C0300Currency Code
  • C0320Lender (if specific)
  • C0330Counted under transitionals?
  • C0350Issue date
  • C0360Maturity date
  • C0370First call date
  • C0380Further call dates
  • C0390Details of incentives to redeem
  • C0400Notice period

List of items on own funds: subordinated liability (S.23.04.04.03)

Columns

  • C0270Description of subordinated liabilities
  • C0280Amount
  • C0290Tier
  • C0300Currency Code
  • C0311Issuing entity
  • C0320Lender (if specific)
  • C0330Counted under transitionals?
  • C0340Counterparty of subordinated liabilities (if specific)
  • C0350Issue date
  • C0360Maturity date
  • C0370First call date
  • C0380Further call dates
  • C0390Details of incentives to redeem
  • C0400Notice period
  • C0430% of the issue held by entities in the group
  • C0440Contribution to group subordinated liabilities

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:YI]},[s2c_dim:YI]), "((^\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.