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2 min readBlockingEIOPA taxonomy 2.10.0Updated 11 November 2026

Non-life technical provisions and balance sheet: a total must equal the sum of its parts (S.17.01, S.02.01, EIOPA rule BV845)

A blocking check on the non-life technical provisions (S.17.01) and balance sheet (S.02.01) templates, in the quarterly solo (QRS) and quarterly branch (QRB) 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

For each LoB and Total in Non-Life Technical Provisions (S.17.01), the "recoverables from reinsurance (total)" must be equal to 2total recoverables from reinsurance associated to TP calculated as a whole" plus "total recoverables from reinsurance associated to premium provisions" plus "total recoverables from reinsurance associated to claims provisions"

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 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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.17.01 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)

Row

  • R0280Non-life and health similar to non-life

Column

  • C0010Solvency II value

Balance sheet (S.02.01.08.01)

Row

  • R0280Non-life and health similar to non-life

Column

  • C0010Solvency II value

Non-life technical provisions (S.17.01.02.01)

Rows

  • R0050Total Recoverables from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default associated to TP calculated as a whole
  • R0140Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default
  • R0240Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default
  • R0330Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default - total

Columns

  • C0020Medical expense insurance
  • C0030Income protection insurance
  • C0040Workers' compensation insurance
  • C0050Motor vehicle liability insurance
  • C0060Other motor insurance
  • C0070Marine, aviation and transport insurance
  • C0080Fire and other damage to property insurance
  • C0090General liability insurance
  • C0100Credit and suretyship insurance
  • C0110Legal expenses insurance
  • C0120Assistance
  • C0130Miscellaneous financial loss
  • C0140Non-proportional health reinsurance
  • C0150Non-proportional casualty reinsurance
  • C0160Non-proportional marine, aviation and transport reinsurance
  • C0170Non-proportional property reinsurance
  • C0180Total Non-Life obligation

A worked example

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 whole1,200
Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default800
Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default450
Together2,450
What the rule then expects

Recoverable from reinsurance contract/SPV and Finite Re after the adjustment for expected losses due to counterparty default - total must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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 quarterly solo (QRS) and quarterly branch (QRB) returns on EIOPA taxonomy 2.10.0. EIOPA applies it to quarterly branch (QRB) and quarterly solo (QRS) returns, as a blocking check.

EIOPA’s own words and formula

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

For each LoB and Total in S.17.01 - Non-Life Technical Provisions, the "recoverables from reinsurance (total)" must be equal to 2total recoverables from reinsurance associated to TP calculated as a whole" plus "total recoverables from reinsurance associated to premium provisions" plus "total recoverables from reinsurance associated to claims provisions".
Show the formulaShow

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

{t: S.17.01.02.01, r: R0330} = {t: S.17.01.02.01, r: R0050} + {t: S.17.01.02.01, r: R0140} + {t: S.17.01.02.01, r: R0240}

Every Solvency II rule on S.17.01

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.