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2 min readWarningEIOPA taxonomy 2.10.0Updated 11 November 2026

Life and health SLT technical provisions: a total must equal the sum of its parts (S.12.01, EIOPA rule BV1030)

A warning on the life and health SLT technical provisions template (S.12.01), 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

The item "Total (Life other than health insurance, incl. Unit-Linked)" reported in Life and Health SLT Technical Provisions (S.12.01) should be equal to the sum of the relevant LoB

The headline gives only the template and the kind of check, because the rule is too long to say in a headline. The plain words above say all of it.

What to do if your return fails it

  1. 01Open the table below and find the cells the rule reads.
  2. 02Add up the parts in your return and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
  4. 04EIOPA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark S.12.01 as reported.
  6. 06This 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

Life and health SLT technical provisions (S.12.01.01.01)

Rows

  • R0230Future guaranteed and discretionary benefits
  • R0240Future guaranteed benefits
  • R0250Future discretionary benefits

Columns

  • C0020Insurance with profit participation
  • C0030Index-linked and unit-linked insurance
  • C0060Other life insurance
  • C0090Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligations
  • C0100Accepted reinsurance
  • C0150Total (Life other than health insurance, incl. Unit-Linked)

A worked example

With simple numbers.

Illustrative values
Future guaranteed benefits, Insurance with profit participation1,200
Future discretionary benefits, Insurance with profit participation800
Future guaranteed and discretionary benefits, Index-linked and unit-linked insurance450
Future guaranteed and discretionary benefits, Other life insurance300
Future guaranteed and discretionary benefits, Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligations150
Future guaranteed benefits, Accepted reinsurance100
Future discretionary benefits, Accepted reinsurance60
Together3,060
What the rule then expects

Future guaranteed and discretionary benefits, Total (Life other than health insurance, incl. Unit-Linked) must then be 3,060.

3,060Passes
3,160Fails

A file that reports 3,060 passes. One that reports 3,160 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

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:

The item "Total (Life other than health insurance, incl. Unit-Linked)" reported in S.12.01 - Life and Health SLT Technical Provisions should be equal to the sum of the relevant LoB.
Show the formulaShow

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

{t: S.12.01.01.01, r: R0230, c: C0150} = {t: S.12.01.01.01, r: R0240, c: C0020} + {t: S.12.01.01.01, r: R0250, c: C0020} + {t: S.12.01.01.01, r: R0230, c: C0030} + {t: S.12.01.01.01, r: R0230, c: C0060} + {t: S.12.01.01.01, r: R0230, c: C0090} + {t: S.12.01.01.01, r: R0240, c: C0100} + {t: S.12.01.01.01, r: R0250, c: C0100}

Every Solvency II rule on S.12.01

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.