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2 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

Balance sheet and life and health SLT technical provisions: values must agree (S.02.01, S.12.01, EIOPA rule BV24)

A blocking check on the balance sheet (S.02.01) and life and health SLT technical provisions (S.12.01) templates, in the annual solo (ARS) and annual branch (ARB) returns.

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 rule

The rule in plain words

The item "Best estimate minus recoverables from reinsurance/SPV and Finite Re - total" reported in Life and Health SLT Technical Provisions (S.12.01) must be equal to "Technical provisions - total" minus "Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default" from "Technical provisions calculated as a whole" and "Gross best estimate"

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.

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.12.01 as reported.

The cells it reads

Balance sheet (S.02.01.01.01)

Row

  • R0610Technical provisions - health (similar to life)

Column

  • C0010Solvency II value

Balance sheet (S.02.01.07.01)

Row

  • R0610Technical provisions - health (similar to life)

Column

  • C0010Solvency II value

Life and health SLT technical provisions (S.12.01.01.01)

Rows

  • R0020Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole
  • R0080Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default
  • R0200Technical provisions - total
  • R0210Technical provisions minus recoverables from reinsurance/SPV and Finite Re - total

Columns

  • C0020Insurance with profit participation
  • C0090Annuities stemming from non-life insurance contracts and relating to insurance obligation other than health insurance obligations
  • C0100Accepted reinsurance
  • C0150Total (Life other than health insurance, incl. Unit-Linked)
  • C0190Annuities stemming from non-life insurance contracts and relating to health insurance obligations
  • C0200Health reinsurance (reinsurance accepted)
  • C0210Total (Health similar to life insurance)

Which returns it applies to

Line4 Check runs it on annual solo (ARS) and annual branch (ARB) returns on EIOPA taxonomy 2.10.0. EIOPA applies it to annual branch (ARB), annual solo (ARS), annual ECB solo (AES) and annual ECB branch (AEB) returns, as a blocking check.

EIOPA’s own words and formula

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

The item "Best estimate minus recoverables from reinsurance/SPV and Finite Re - total" reported in S.12.01 - Life and Health SLT Technical Provisions must be equal to "Technical provisions - total" minus "Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default" from "Technical provisions calculated as a whole" and "Gross best estimate".
Show the formulaShow

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

{t: S.12.01.01.01, r: R0210} = {t: S.12.01.01.01, r: R0200} - {t: S.12.01.01.01, r: R0080} - {t: S.12.01.01.01, r: R0020}

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.