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2 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

Development of the distribution of the claims incurred: a total must equal the sum of its parts (S.20.01, EIOPA rule BV55)

A blocking check on the development of the distribution of the claims incurred template (S.20.01), 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 "Total previous years" reported in Development of the distribution of the claims incurred (S.20.01) must be equal to the sum of the claims reported for the years "N-1" till "N-14" and "Prior"

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.

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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.20.01 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

Development of the distribution of the claims incurred (S.20.01.01.01)

Rows

  • R0010Prior
  • R0020N-14
  • R0030N-13
  • R0040N-12
  • R0050N-11
  • R0060N-10
  • R0070N-9
  • R0080N-8
  • R0090N-7
  • R0100N-6
  • R0110N-5
  • R0120N-4
  • R0130N-3
  • R0140N-2
  • R0150N-1
  • R0160Total previous years

Columns

  • C0020Number of claims
  • C0030Gross RBNS at the beginning of the year
  • C0040Gross payments made during the current year
  • C0050Gross RBNS at the end of the period
  • C0060Number of claims ended with payments
  • C0070Gross RBNS at the beginning of the year
  • C0080Gross payments made during the current year
  • C0090Number of claims ended without any payments
  • C0100Gross RBNS at the beginning of the year referred to claim settled without any payment
  • C0110Number of claims
  • C0120Gross payments made during the current year
  • C0130Gross RBNS at the end of the period
  • C0140Number of claims ended with payments
  • C0150Gross payments made during the current year
  • C0160Number of claims ended without any payments
  • C0170Number of claims
  • C0180Gross payments made during the current year
  • C0190Gross RBNS at the end of the period
  • C0200Number of claims ended with payments
  • C0210Gross payments made during the current year

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

EIOPA’s own words and formula

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

The item "Total previous years" reported in S.20.01 - Development of the distribution of the claims incurred must be equal to the sum of the claims reported for the years "N-1" till "N-14" and "Prior".
Show the formulaShow

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

{t: S.20.01.01.01, r: R0160, z: Z0001} = sum({t: S.20.01.01.01, r: R0010; R0020; R0030; R0040; R0050; R0060; R0070; R0080; R0090; R0100; R0110; R0120; R0130; R0140; R0150, z: Z0001})

Every Solvency II rule on S.20.01

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.