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2 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

Balance sheet: a total must equal the sum of its parts (S.02.01, EIOPA rule BV162)

A blocking check on the balance sheet template (S.02.01), in the annual solo (ARS), annual group (ARG), annual branch (ARB) and financial stability group (QFG) returns.

EIOPA has switched off two of its checks (BV162-1 and BV162-5) for taxonomy 2.10.0, so Line4 Check does not run those.

It applies to 2.8.2 returns too, the release for the 2026 returns, and Line4 Check runs it there as well, except BV162-1, which EIOPA has switched off for 2.8.2.

Check your file for this ruleWhat to do if it fails

The rule in plain words

The item "Reinsurance recoverables from:" reported in Balance sheet (S.02.01) must be equal to the sum of "Reinsurance recoverables from Non-life and health similar to non-life", "Reinsurance recoverables from: Life and health similar to life, excluding health and index-linked and unit-linked" and "Reinsurance recoverables from: Life index-linked and unit-linked"

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 three of them (BV162-1 to BV162-5), 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 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

  • R0270Reinsurance recoverables from:
  • R0280Non-life and health similar to non-life
  • R0310Life and health similar to life, excluding health and index-linked and unit-linked
  • R0340Life index-linked and unit-linked

Column

  • C0020Statutory accounts value

Balance sheet (S.02.01.07.01)

Rows

  • R0270Reinsurance recoverables from:
  • R0280Non-life and health similar to non-life
  • R0310Life and health similar to life, excluding health and index-linked and unit-linked
  • R0340Life index-linked and unit-linked

Column

  • C0020Branch management accounts value

A worked example

The first of its checks, with simple numbers.

Illustrative values
Non-life and health similar to non-life1,200
Life and health similar to life, excluding health and index-linked and unit-linked800
Life index-linked and unit-linked450
Together2,450
What the rule then expects

Reinsurance recoverables from: must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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), annual group (ARG), annual branch (ARB) and financial stability group (QFG) returns on EIOPA taxonomy 2.10.0. EIOPA applies it to annual solo (ARS), annual group (ARG), annual branch (ARB) and financial stability group (QFG) returns. It is blocking for ARS, ARG and ARB, and a warning for QFG.

EIOPA’s own words and formula

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

The item "Reinsurance recoverables from:" reported in S.02.01 - Balance sheet must be equal to the sum of "Reinsurance recoverables from Non-life and health similar to non-life", "Reinsurance recoverables from: Life and health similar to life, excluding health and index-linked and unit-linked" and "Reinsurance recoverables from: Life index-linked and unit-linked".
Show the formulaShow

EIOPA's formula, for BV162-1. Cells are written as {t: table, r: row, c: column}.

{t: S.02.01.01.01, r: R0270} = {t: S.02.01.01.01, r: R0280} + {t: S.02.01.01.01, r: R0310} + {t: S.02.01.01.01, r: R0340}

BV162-3:

{t: S.02.01.07.01, r: R0270} = {t: S.02.01.07.01, r: R0280} + {t: S.02.01.07.01, r: R0310} + {t: S.02.01.07.01, r: R0340}

BV162-5:

{t: S.02.01.01.01, r: R0270} = {t: S.02.01.01.01, r: R0280} + {t: S.02.01.01.01, r: R0310} + {t: S.02.01.01.01, r: R0340}

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.