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3 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

Balance sheet and life and health SLT technical provisions: a total must equal the sum of its parts (S.02.01, S.12.01, EIOPA rule BV381_1)

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 ruleWhat to do if it fails

The rule in plain words

The item "Reinsurance recoverables from:/Life index-linked and unit-linked" reported in the template Balance sheet (S.02.01) must be equal to the "Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default" reported in the template S.12.01. - Life and Health SLT Technical provisions for the "Life index-linked and unit-linked (Contracts without options and guarantees and Contracts with options and guarantees)"

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 (BV381_1-1 and BV381_1-2), 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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.12.01 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.02.01.01.01)

Row

  • R0340Life index-linked and unit-linked

Column

  • C0010Solvency II value

Balance sheet (S.02.01.07.01)

Row

  • R0340Life index-linked and unit-linked

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

Columns

  • C0030Index-linked and unit-linked insurance
  • C0040Contracts without options and guarantees
  • C0050Contracts with options or guarantees
  • C0120Index-linked and unit-linked insurance

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole, Index-linked and unit-linked insurance1,200
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default, Contracts without options and guarantees800
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default, Contracts with options or guarantees450
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole, Index-linked and unit-linked insurance300
Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default, Index-linked and unit-linked insurance150
Together2,900
What the rule then expects

Life index-linked and unit-linked, Solvency II value must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

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 solo (ARS) and annual branch (ARB) returns, as a blocking check.

EIOPA’s own words and formula

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

The item "Reinsurance recoverables from:/Life index-linked and unit-linked" reported in the template S.02.01 - Balance sheet must be equal to the "Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default" reported in the template S.12.01. - Life and Health SLT Technical provisions for the "Life index-linked and unit-linked (Contracts without options and guarantees and Contracts with options and guarantees)".
Show the formulaShow

EIOPA's formula, for BV381_1-1. Cells are written as {t: table, r: row, c: column}.

{t: S.02.01.01.01, r: R0340, c: C0010} = {t: S.12.01.01.01, r: R0020, c: C0030} + {t: S.12.01.01.01, r: R0080, c: C0040} + {t: S.12.01.01.01, r: R0080, c: C0050} + {t: S.12.01.01.01, r: R0020, c: C0120} + {t: S.12.01.01.01, r: R0080, c: C0120}

BV381_1-2:

{t: S.02.01.07.01, r: R0340, c: C0010} = {t: S.12.01.01.01, r: R0020, c: C0030} + {t: S.12.01.01.01, r: R0080, c: C0040} + {t: S.12.01.01.01, r: R0080, c: C0050} + {t: S.12.01.01.01, r: R0020, c: C0120} + {t: S.12.01.01.01, r: R0080, c: C0120}

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.