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2 min readWarningEIOPA taxonomy 2.10.0Updated 11 November 2026

Balance sheet and information on the transitional on interest rates calculation: a check on its values (S.02.01, S.22.04, EIOPA rule BV731)

A warning on the balance sheet (S.02.01) and information on the transitional on interest rates calculation (S.22.04) 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 rule

The rule in plain words

Total Best estimate for contracts subject to the transitional measure on the risk-free interest rate reported in Information on the transitional on interest rates calculation (S.22.04) should be equal or lower than to the Best estimate reported in template Balance sheet (S.02.01) under Technical provisions - life (excluding health and index-linked and unit-linked) and Technical provisions - health (similar to life)

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 (BV731-2 and BV731-4), and a failure names the one that failed.

This is a warning. It does not stop the return on its own, but your supervisor may ask you to explain it. It runs only when your filing indicators mark S.02.01 and S.22.04 as reported.

The cells it reads

Balance sheet (S.02.01.01.01)

Rows

  • R0630Best Estimate
  • R0670Best Estimate

Column

  • C0010Solvency II value

Balance sheet (S.02.01.07.01)

Rows

  • R0630Best Estimate
  • R0670Best Estimate

Column

  • C0010Solvency II value

Information on the transitional on interest rates calculation: solvency I interest rate (S.22.04.01.02)

Rows

  • R0100Up to 0.5 per cent
  • R0110Above 0.5% and up to 1.0%
  • R0120Above 1.0% and up to 1.5%
  • R0130Above 1.5% and up to 2.0%
  • R0140Above 2.0% and up to 2.5%
  • R0150Above 2.5% and up to 3.0%
  • R0160Above 3.0% and up to 4.0%
  • R0170Above 4.0% and up to 5.0%
  • R0180Above 5.0% and up to 6.0%
  • R0190Above 6.0% and up to 7.0%
  • R0200Above 7.0% and up to 8.0%
  • R0210Above 8.0%

Column

  • C0020Best estimate

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) and annual solo (ARS) returns, as a warning.

EIOPA’s own words and formula

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

Total Best estimate for contracts subject to the transitional measure on the risk-free interest rate reported in S.22.04 - Information on the transitional on interest rates calculation should be equal or lower than to the Best estimate reported in template S.02.01 - Balance sheet under Technical provisions - life (excluding health and index-linked and unit-linked) and Technical provisions - health (similar to life).
Show the formulaShow

EIOPA's formula, for BV731-4. Cells are written as {t: table, r: row, c: column}.

customMarginLessThanOrEqual(sum({t: S.22.04.01.02, r: R0100, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0110, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0120, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0130, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0140, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0150, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0160, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0170, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0180, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0190, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0200, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0210, c: C0020, z: Z0001}), {t: S.02.01.01.01, r: R0670, c: C0010} + {t: S.02.01.01.01, r: R0630, c: C0010}, abs(0.01 * ({t: S.02.01.01.01, r: R0670, c: C0010} + {t: S.02.01.01.01, r: R0630, c: C0010})))

BV731-2:

sum({t: S.22.04.01.02, r: R0100, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0110, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0120, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0130, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0140, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0150, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0160, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0170, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0180, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0190, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0200, c: C0020, z: Z0001}) + sum({t: S.22.04.01.02, r: R0210, c: C0020, z: Z0001}) <= {t: S.02.01.07.01, r: R0670, c: C0010} + {t: S.02.01.07.01, r: R0630, c: C0010}

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.