The item "Excess of assets over liabilities" reported in Balance sheet must be equal to the "Total assets" minus "Total liabilities" (S.02.01, EIOPA rule BV186)

The rule in plain words

EIOPA writes it out as separate checks, one for each table or return it covers. Line4 Check runs three of them (BV186-1 to BV186-5), and a failure names the one that failed.

This is a blocking check. A return that fails it is normally rejected, so fix it before you submit. It runs only when your filing indicators mark S.02.01 as reported.

The cells it reads

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 "Excess of assets over liabilities" reported in S.02.01 - Balance sheet must be equal to the "Total assets" minus "Total liabilities".

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.