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2 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

Balance sheet and liabilities by currency: a total must equal the sum of its parts (S.02.01, S.02.02, EIOPA rule BV125)

A blocking check on the balance sheet (S.02.01) and liabilities by currency (S.02.02) templates, in the annual solo (ARS) and annual group (ARG) 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 "Any other liabilities" reported in template Balance Sheet (S.02.01) must be equal to sum of the same items in template S.02.02 - Assets and liabilities by currency

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 tables 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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.02.01 and S.02.02 as reported.
  6. 06This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

Balance sheet (S.02.01.01.01)

Rows

  • R0750Provisions other than technical provisions
  • R0760Pension benefit obligations
  • R0780Deferred tax liabilities
  • R0840Payables (trade, not insurance)
  • R0860Subordinated liabilities not in Basic Own Funds
  • R0870Subordinated liabilities in Basic Own Funds
  • R0880Any other liabilities, not elsewhere shown

Column

  • C0010Solvency II value

Liabilities by currency: all currencies (S.02.02.01.01)

Row

  • R0170Any other liabilities

Column

  • C0020Total value of all currencies

A worked example

With simple numbers.

Illustrative values
Provisions other than technical provisions, Solvency II value1,200
Pension benefit obligations, Solvency II value800
Deferred tax liabilities, Solvency II value450
Payables (trade, not insurance), Solvency II value300
Subordinated liabilities not in Basic Own Funds, Solvency II value150
Subordinated liabilities in Basic Own Funds, Solvency II value100
Any other liabilities, not elsewhere shown, Solvency II value60
Together3,060
What the rule then expects

Any other liabilities, Total value of all currencies 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 group (ARG) returns on EIOPA taxonomy 2.10.0. EIOPA applies it to annual solo (ARS) and annual group (ARG) returns, as a blocking check.

EIOPA’s own words and formula

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

The item "Any other liabilities" reported in template S.02.01 - Balance Sheet must be equal to sum of the same items in template S.02.02 - Assets and liabilities by currency.
Show the formulaShow

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

{t: S.02.01.01.01, r: R0750, c: C0010} + {t: S.02.01.01.01, r: R0760, c: C0010} + {t: S.02.01.01.01, r: R0780, c: C0010} + {t: S.02.01.01.01, r: R0840, c: C0010} + {t: S.02.01.01.01, r: R0860, c: C0010} + {t: S.02.01.01.01, r: R0870, c: C0010} + {t: S.02.01.01.01, r: R0880, c: C0010} = {t: S.02.02.01.01, r: R0170, c: C0020, z: Z0001}

Every Solvency II rule on S.02.01

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.