Validation BV548 states that the value of other basic own fund items in cell R0730,C0060 of the reconciliation reserve section of S.23.01 should be equal to cell R0160,C0010 in S.23.01 (an amount equal to the value of net deferred tax assets). This validation will fail as cell R0730,C0060 should also include the value of other basic own funds items such as share capital and share premium.