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2 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

Life and health SLT technical provisions: values must agree (S.12.01, EIOPA rule BV249_1)

A blocking check on the life and health SLT technical provisions template (S.12.01), in the quarterly solo (QRS), quarterly branch (QRB), 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" reported in Life and Health SLT Technical Provisions (S.12.01) must be equal to "Gross Best Estimate" minus "Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default"

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.

EIOPA writes it out as separate checks, one for each table or return it covers. Line4 Check runs two of them (BV249_1-1 and BV249_1-2), 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.12.01 as reported.

The cells it reads

Life and health SLT technical provisions (S.12.01.01.01)

Rows

  • R0030Gross Best Estimate
  • R0080Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default
  • R0090Best estimate minus recoverables from reinsurance/SPV and Finite Re

Columns

  • C0020Insurance with profit participation
  • C0040Contracts without options and guarantees
  • C0050Contracts with options or guarantees
  • C0070Contracts without options and guarantees
  • C0080Contracts with options or guarantees
  • 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)
  • C0170Contracts without options and guarantees
  • C0180Contracts with options or guarantees
  • C0190Annuities stemming from non-life insurance contracts and relating to health insurance obligations
  • C0200Health reinsurance (reinsurance accepted)
  • C0210Total (Health similar to life insurance)

Life and health SLT technical provisions (S.12.01.02.01)

Rows

  • R0030Gross Best Estimate
  • R0080Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default
  • R0090Best estimate minus recoverables from reinsurance/SPV and Finite Re - total

Columns

  • C0020Insurance with profit participation
  • C0040Contracts without options and guarantees
  • C0050Contracts with options or guarantees
  • C0070Contracts without options and guarantees
  • C0080Contracts with options or guarantees
  • 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)
  • C0170Contracts without options and guarantees
  • C0180Contracts with options or guarantees
  • 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 quarterly solo (QRS), quarterly branch (QRB), 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), annual ECB branch (AEB), quarterly ECB branch (QEB), quarterly ECB solo (QES), quarterly branch (QRB) and quarterly solo (QRS) 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" reported in S.12.01 - Life and Health SLT Technical Provisions must be equal to "Gross Best Estimate" minus "Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default".
Show the formulaShow

EIOPA's formula, for BV249_1-2. Cells are written as {t: table, r: row, c: column}.

{t: S.12.01.02.01, r: R0090} = {t: S.12.01.02.01, r: R0030} - {t: S.12.01.02.01, r: R0080}

BV249_1-1:

{t: S.12.01.01.01, r: R0090} = {t: S.12.01.01.01, r: R0030} - {t: S.12.01.01.01, r: R0080}

Every Solvency II rule on S.12.01

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.