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2 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

The item "Total assets" reported in Balance sheet must be equal to the sum of the different items reported above (S.02.01, EIOPA rule BV238_1)

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

EIOPA has switched off one of its checks, BV238_1-1, for taxonomy 2.10.0, so Line4 Check does not run that one.

It applies to 2.8.2 returns too, the release for the 2026 returns, and Line4 Check runs it there as well, except BV238_1-1, 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 "Total assets" reported in Balance sheet (S.02.01) must be equal to the sum of the different items reported above

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

Balance sheet (S.02.01.01.01)

Rows

  • R0010Goodwill
  • R0020Deferred acquisition costs
  • R0030Intangible assets
  • R0040Deferred tax assets
  • R0050Pension benefit surplus
  • R0060Property, plant & equipment held for own use
  • R0070Investments (other than assets held for index-linked and unit-linked contracts)
  • R0220Assets held for index-linked and unit-linked contracts
  • R0230Loans and mortgages
  • R0270Reinsurance recoverables from:
  • R0350Deposits to cedants
  • R0360Insurance and intermediaries receivables
  • R0370Reinsurance receivables
  • R0380Receivables (trade, not insurance)
  • R0390Own shares (held directly)
  • R0400Amounts due in respect of own fund items or initial fund called up but not yet paid in
  • R0410Cash and cash equivalents
  • R0420Any other assets, not elsewhere shown
  • R0500Total assets

Column

  • C0020Statutory accounts value

Which returns it applies to

Line4 Check runs it on annual solo (ARS) and annual group (ARG) returns on EIOPA taxonomy 2.10.0. EIOPA applies it to annual solo (ARS) and annual group (ARG) returns, as a blocking check.

EIOPA’s own words and formula

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

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

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

{t: S.02.01.01.01, r: R0500} = {t: S.02.01.01.01, r: R0010} + {t: S.02.01.01.01, r: R0020} + {t: S.02.01.01.01, r: R0030} + {t: S.02.01.01.01, r: R0040} + {t: S.02.01.01.01, r: R0050} + {t: S.02.01.01.01, r: R0060} + {t: S.02.01.01.01, r: R0070} + {t: S.02.01.01.01, r: R0220} + {t: S.02.01.01.01, r: R0230} + {t: S.02.01.01.01, r: R0270} + {t: S.02.01.01.01, r: R0350} + {t: S.02.01.01.01, r: R0360} + {t: S.02.01.01.01, r: R0370} + {t: S.02.01.01.01, r: R0380} + {t: S.02.01.01.01, r: R0390} + {t: S.02.01.01.01, r: R0400} + {t: S.02.01.01.01, r: R0410} + {t: S.02.01.01.01, r: R0420}

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.