The item "Total liabilities" reported in Balance sheet must be equal to the sum of the different items reported above (S.02.01, EIOPA rule BV184)

The rule in plain words

EIOPA writes it out as separate checks, one for each table or return it covers. Line4 Check runs two of them (BV184-1 and BV184-3), and a failure names the one that failed.

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3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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.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

Which returns it applies to

Line4 Check runs it on annual solo (ARS), annual group (ARG) and financial stability group (QFG) returns on EIOPA taxonomy 2.10.0. EIOPA applies it to annual solo (ARS), annual group (ARG) and financial stability group (QFG) returns. It is blocking for ARS and ARG, and a warning for QFG.

EIOPA’s own words and formula

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

The item "Total liabilities" reported in S.02.01 - Balance sheet must be equal to the sum of the different items reported above.

Other rules on Balance sheet (S.02.01)

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.