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2 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

Solvency capital requirement - health underwriting risk and solvency capital requirement - non-life and health catastrophe risk: values must agree (S.26.04, S.27.01, EIOPA rule BV266_1)

A blocking check on the solvency capital requirement - health underwriting risk (S.26.04) and solvency capital requirement - non-life and health catastrophe risk (S.27.01) templates, in the annual solo (ARS), annual group (ARG) 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 "Diversification between sub-modules" reported in Solvency Capital Requirement - Non-life and Health catastrophe risk (S.27.01) must be equal to the difference between "Health catastrophe risk" and the sum of all risks reported

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 (BV266_1-1 and BV266_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.27.01 as reported.

The cells it reads

Solvency capital requirement - health underwriting risk: health catastrophe risk - basic information (S.26.04.01.07)

Rows

  • R1500Mass accident risk
  • R1510Accident concentration risk
  • R1520Pandemic risk
  • R1530Diversification within health catastrophe risk
  • R1540Total health catastrophe risk

Column

  • C0260Gross solvency capital requirement

Solvency capital requirement - health underwriting risk: health catastrophe risk - basic information (S.26.04.04.07)

Rows

  • R1500Mass accident risk
  • R1510Accident concentration risk
  • R1520Pandemic risk
  • R1530Diversification within health catastrophe risk
  • R1540Total health catastrophe risk

Column

  • C0260Gross solvency capital requirement

Solvency capital requirement - non-life and health catastrophe risk: non-life and health catastrophe risk - summary (S.27.01.01.01)

Rows

  • R0300Health catastrophe risk
  • R0310Mass accident
  • R0320Accident concentration
  • R0330Pandemic
  • R0340Diversification between sub-modules

Columns

  • C0010SCR before risk mitigation
  • C0030SCR after risk mitigation

Solvency capital requirement - non-life and health catastrophe risk: health catastrophe risk - mass accident (S.27.01.01.20)

Row

  • R3630Total Mass accident all countries after diversification

Columns

  • C1270Catastrophe Risk Charge before risk mitigation
  • C1300Catastrophe Risk Charge after risk mitigation

Solvency capital requirement - non-life and health catastrophe risk: health catastrophe risk - pandemic. total (S.27.01.01.25)

Row

  • R4420Total Pandemic all countries

Columns

  • C1510Catastrophe Risk Charge before risk mitigation
  • C1540Catastrophe Risk Charge after risk mitigation

Solvency capital requirement - non-life and health catastrophe risk: health catastrophe risk - concentration accident (S.27.01.01.26)

Row

  • R4040Total Concentration accident all countries after diversification

Columns

  • C1370Catastrophe Risk Charge before risk mitigation
  • C1400Catastrophe Risk Charge after risk mitigation

Solvency capital requirement - non-life and health catastrophe risk: non-life and health catastrophe risk - summary (S.27.01.04.01)

Rows

  • R0300Health catastrophe risk
  • R0310Mass accident
  • R0320Accident concentration
  • R0330Pandemic
  • R0340Diversification between sub-modules

Columns

  • C0010SCR before risk mitigation
  • C0030SCR after risk mitigation

Solvency capital requirement - non-life and health catastrophe risk: health catastrophe risk - mass accident (S.27.01.04.20)

Row

  • R3630Total Mass accident all countries after diversification

Columns

  • C1270Catastrophe Risk Charge before risk mitigation
  • C1300Catastrophe Risk Charge after risk mitigation

Solvency capital requirement - non-life and health catastrophe risk: health catastrophe risk - pandemic. total (S.27.01.04.25)

Row

  • R4420Total Pandemic all countries

Columns

  • C1510Catastrophe Risk Charge before risk mitigation
  • C1540Catastrophe Risk Charge after risk mitigation

Solvency capital requirement - non-life and health catastrophe risk: health catastrophe risk - concentration accident (S.27.01.04.26)

Row

  • R4040Total Concentration accident all countries after diversification

Columns

  • C1370Catastrophe Risk Charge before risk mitigation
  • C1400Catastrophe Risk Charge after risk mitigation

Which returns it applies to

Line4 Check runs it on annual solo (ARS), annual group (ARG) 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) 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 "Diversification between sub-modules" reported in S.27.01 - Solvency Capital Requirement - Non-life and Health catastrophe risk must be equal to the difference between "Health catastrophe risk" and the sum of all risks reported.
Show the formulaShow

EIOPA's formula, for BV266_1-1. Cells are written as {t: table, r: row, c: column}.

{t: S.27.01.01.01, r: R0340, z: Z0001} = {t: S.27.01.01.01, r: R0300, z: Z0001} - sum({t: S.27.01.01.01, r: R0310; R0320; R0330, z: Z0001})

BV266_1-2:

{t: S.27.01.04.01, r: R0340, z: Z0001} = {t: S.27.01.04.01, r: R0300, z: Z0001} - sum({t: S.27.01.04.01, r: R0310; R0320; R0330, z: Z0001})

Every Solvency II rule on S.26.04

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.