Line4

1 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

The item "Total liabilities" reported in Balance sheet must be equal to the sum of the different items reported above (S.02.01, EIOPA rule BV329_1)

A blocking check on the balance sheet template (S.02.01), in the quarterly solo (QRS) and quarterly group (QRG) 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 ruleWhat to do if it fails

The rule in plain words

The item "Total liabilities" 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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.02.01.02.01)

Rows

  • R0510Technical provisions - non-life
  • R0600Technical provisions - life (excluding index-linked and unit-linked)
  • R0690Technical provisions - index-linked and unit-linked
  • R0740Contingent liabilities
  • R0750Provisions other than technical provisions
  • R0760Pension benefit obligations
  • R0770Deposits from reinsurers
  • R0780Deferred tax liabilities
  • R0790Derivatives
  • R0800Debts owed to credit institutions
  • R0810Financial liabilities other than debts owed to credit institutions
  • R0820Insurance and intermediaries payables
  • R0830Reinsurance payables
  • R0840Payables (trade, not insurance)
  • R0850Subordinated liabilities
  • R0880Any other liabilities, not elsewhere shown
  • R0900Total liabilities

Column

  • C0010Solvency II value

Which returns it applies to

Line4 Check runs it on quarterly solo (QRS) and quarterly group (QRG) returns on EIOPA taxonomy 2.10.0. EIOPA applies it to quarterly solo (QRS) and quarterly group (QRG) returns, as a blocking check.

EIOPA’s own words and formula

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

The item "Total liabilities" 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.02.01.02.01, r: R0900} = {t: S.02.01.02.01, r: R0510} + {t: S.02.01.02.01, r: R0600} + {t: S.02.01.02.01, r: R0690} + {t: S.02.01.02.01, r: R0740} + {t: S.02.01.02.01, r: R0750} + {t: S.02.01.02.01, r: R0760} + {t: S.02.01.02.01, r: R0770} + {t: S.02.01.02.01, r: R0780} + {t: S.02.01.02.01, r: R0790} + {t: S.02.01.02.01, r: R0800} + {t: S.02.01.02.01, r: R0810} + {t: S.02.01.02.01, r: R0820} + {t: S.02.01.02.01, r: R0830} + {t: S.02.01.02.01, r: R0840} + {t: S.02.01.02.01, r: R0850} + {t: S.02.01.02.01, r: R0880}

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.