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3 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

Balance sheet and 2 other templates: a total must equal the sum of its parts (S.02.01, S.12.01, S.17.01, EIOPA rule BV138)

A blocking check on the balance sheet (S.02.01), life and health SLT technical provisions (S.12.01) and non-life technical provisions (S.17.01) templates, in the quarterly solo (QRS) and quarterly branch (QRB) 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 "Reinsurance recoverables" reported in template Balance sheet (S.02.01) must be equal to the sum of Total "Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default" reported in templates S.12.01 - Life Technical Provisions and Non-Life Technical Provisions (S.17.01)

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.

EIOPA writes it out as separate checks, one for each table or return it covers. Line4 Check runs two of them (BV138-2 and BV138-4), and a failure names the one that failed.

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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, S.12.01 and S.17.01 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.02.01.02.01)

Row

  • R0270Reinsurance recoverables from:

Column

  • C0010Solvency II value

Balance sheet (S.02.01.08.01)

Row

  • R0270Reinsurance recoverables from:

Column

  • C0010Solvency II value

Life and health SLT technical provisions (S.12.01.02.01)

Rows

  • R0020Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole
  • R0080Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default

Columns

  • C0150Total (Life other than health insurance, incl. Unit-Linked)
  • C0210Total (Health similar to life insurance)

Non-life technical provisions (S.17.01.02.01)

Rows

  • R0050Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole
  • R0140Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default
  • R0240Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default

Column

  • C0180Total Non-Life obligation

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default, Total (Life other than health insurance, incl. Unit-Linked)1,200
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default, Total (Health similar to life insurance)800
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole, Total (Life other than health insurance, incl. Unit-Linked)450
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole, Total (Health similar to life insurance)300
Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default, Total Non-Life obligation150
Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default, Total Non-Life obligation100
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole, Total Non-Life obligation60
Together3,060
What the rule then expects

Reinsurance recoverables from:, Solvency II value 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 quarterly solo (QRS) and quarterly branch (QRB) returns on EIOPA taxonomy 2.10.0. EIOPA applies it to quarterly solo (QRS) and quarterly branch (QRB) returns, as a blocking check.

EIOPA’s own words and formula

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

The item "Reinsurance recoverables" reported in template S.02.01 - Balance sheet must be equal to the sum of Total "Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default" reported in templates S.12.01 - Life Technical Provisions and S.17.01 - Non-Life Technical Provisions.
Show the formulaShow

EIOPA's formula, for BV138-2. Cells are written as {t: table, r: row, c: column}.

{t: S.02.01.02.01, r: R0270, c: C0010} = {t: S.12.01.02.01, r: R0080, c: C0150} + {t: S.12.01.02.01, r: R0080, c: C0210} + {t: S.12.01.02.01, r: R0020, c: C0150} + {t: S.12.01.02.01, r: R0020, c: C0210} + {t: S.17.01.02.01, r: R0140, c: C0180} + {t: S.17.01.02.01, r: R0240, c: C0180} + {t: S.17.01.02.01, r: R0050, c: C0180}

BV138-4:

{t: S.02.01.08.01, r: R0270, c: C0010} = {t: S.12.01.02.01, r: R0080, c: C0150} + {t: S.12.01.02.01, r: R0080, c: C0210} + {t: S.12.01.02.01, r: R0020, c: C0150} + {t: S.12.01.02.01, r: R0020, c: C0210} + {t: S.17.01.02.01, r: R0140, c: C0180} + {t: S.17.01.02.01, r: R0240, c: C0180} + {t: S.17.01.02.01, r: R0050, c: C0180}

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.