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2 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

Balance sheet and 2 other templates: a total must equal the sum of its parts (S.02.01, S.06.02, S.01.02, EIOPA rule BV371)

A blocking check on the balance sheet (S.02.01), list of assets (S.06.02) and basic information (S.01.02) templates, in the quarterly solo (QRS), quarterly branch (QRB), annual solo (ARS), annual branch (ARB) and financial stability group (QFG) 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 "Collective investment undertakings" reported in the template Balance sheet (S.02.01) must be equal to the total "Collective investment undertakings" that are not held in index-linked and unit-linked contracts and are not participations reported in template List of assets (S.06.02) (CIC '##4#' excluding participations)

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 five of them (BV371-1 to BV371-9), and a failure names the one that failed.

What to do if your return fails it

  1. 01Open the tables 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 and S.06.02 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

Basic information (S.01.02.04.01)

Row

  • R0160Method of group solvency calculation

Column

  • C0010Report information

Balance sheet (S.02.01.01.01)

Row

  • R0180Collective Investments Undertakings

Column

  • C0010Solvency II value

Balance sheet (S.02.01.02.01)

Row

  • R0180Collective Investments Undertakings

Column

  • C0010Solvency II value

Balance sheet (S.02.01.07.01)

Row

  • R0180Collective Investments Undertakings

Column

  • C0010Solvency II value

Balance sheet (S.02.01.08.01)

Row

  • R0180Collective Investments Undertakings

Column

  • C0010Solvency II value

List of assets: information on positions held (S.06.02.01.01)

Columns

  • C0090Asset held in unit linked and index linked contracts
  • C0170Total Solvency II amount

List of assets: information on assets (S.06.02.01.02)

Columns

  • C0290CIC
  • C0310Holdings in related undertakings, including participations

List of assets: information on positions held (S.06.02.04.01)

Columns

  • C0090Asset held in unit linked and index linked contracts
  • C0170Total Solvency II amount

List of assets: information on assets (S.06.02.04.02)

Columns

  • C0290CIC
  • C0310Holdings in related undertakings, including participations

List of assets: information on positions held (S.06.02.07.01)

Columns

  • C0090Asset held in unit linked and index linked contracts
  • C0170Total Solvency II amount

List of assets: information on assets (S.06.02.07.02)

Columns

  • C0290CIC
  • C0310Holdings in related undertakings, including participations

Which returns it applies to

Line4 Check runs it on quarterly solo (QRS), quarterly branch (QRB), annual solo (ARS), annual branch (ARB) and financial stability group (QFG) returns on EIOPA taxonomy 2.10.0. EIOPA applies it to annual solo (ARS), quarterly solo (QRS), annual branch (ARB), quarterly branch (QRB) and financial stability group (QFG) returns. It is blocking for ARS, QRS, ARB and QRB, and a warning for QFG.

EIOPA’s own words and formula

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

The item "Collective investment undertakings" reported in the template S.02.01 - Balance sheet must be equal to the total "Collective investment undertakings" that are not held in index-linked and unit-linked contracts and are not participations reported in template S.06.02 - List of assets (CIC '##4#' excluding participations).
Show the formulaShow

EIOPA's formula, for BV371-3. Cells are written as {t: table, r: row, c: column}.

{t: S.02.01.02.01, r: R0180, c: C0010} = sum({t: S.06.02.01.01, c: C0170, z: Z0001})

BV371-1:

{t: S.02.01.01.01, r: R0180, c: C0010} = sum({t: S.06.02.01.01, c: C0170, z: Z0001})

BV371-5:

{t: S.02.01.07.01, r: R0180, c: C0010} = sum({t: S.06.02.07.01, c: C0170, z: Z0001})

BV371-7:

{t: S.02.01.08.01, r: R0180, c: C0010} = sum({t: S.06.02.07.01, c: C0170, z: Z0001})

BV371-9:

if {t: S.01.02.04.01, r: R0160, c: C0010} = [s2c_CS:x2] then {t: S.02.01.01.01, r: R0180, c: C0010} = sum({t: S.06.02.04.01, c: C0170, z: Z0001, filter: isnull([s2c_dim:CE])}) else true()

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.