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1 min readWarningEIOPA taxonomy 2.10.0Updated 11 November 2026

Premiums, claims and expenses by country: a total must equal the sum of its parts (S.05.02, EIOPA rule BV230)

A warning on the premiums, claims and expenses by country template (S.05.02), in the annual group (ARG) return.

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

For non-life business, the "Total expenses" reported in Premiums, claims and expenses by country (S.05.02) should be equal to the sum of "Expenses incurred" and "Other expenses"

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 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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.05.02 as reported.
  6. 06This is a warning. It does not stop the return on its own, but your supervisor may ask you to explain it.

The cells it reads

Premiums, claims and expenses by country: total top 5 and home country - non-life obligations (S.05.02.04.03)

Rows

  • R0550Expenses incurred
  • R1210Balance - other technical expenses/income
  • R1300Total technical expenses

Column

  • C0140Total Top 5 and home country

A worked example

With simple numbers.

Illustrative values
Balance - other technical expenses/income1,200
Expenses incurred800
Together2,000
What the rule then expects

Total technical expenses must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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 group (ARG) return on EIOPA taxonomy 2.10.0. EIOPA applies it to annual group (ARG) returns, as a warning.

EIOPA’s own words and formula

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

For non-life business, the "Total expenses" reported in S.05.02 - Premiums, claims and expenses by country should be equal to the sum of "Expenses incurred" and "Other expenses".
Show the formulaShow

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

{t: S.05.02.04.03, r: R1300, z: Z0001} = {t: S.05.02.04.03, r: R1210, z: Z0001} + {t: S.05.02.04.03, r: R0550, z: Z0001}

Every Solvency II rule on S.05.02

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.