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In forceSolvency UK: market and liquidity riskLast checked 11 November 2026

Liquidity: cash-flow mismatch (CFL)

A regulatory return listed by the Bank of England (PRA), insurers, United Kingdom.

All contractual cash inflows and outflows from on- and off-balance sheet items, set out by time band over a three-month horizon, together with the firm's counterbalancing capacity (the liquid assets it can use to raise cash). It is reported for the firm and for each ring-fenced fund and matching adjustment portfolio. Source

Official title: Cash flow mismatch (long-form)

The facts

Who files
Larger UK Solvency II firms whose total assets, excluding unit-linked and index-linked assets, average over £20 billion across three quarters and that also have more than £10 billion notional in derivatives or more than £1 billion in securities lending or repos (Reporting Chapter 2A, Article 1(6)). Not the Society of Lloyd's, its managing agents, third-country branches or non-Solvency II firms. Source
How often
Monthly. Source
Deadline
No later than 10 business days after the end of each month (Reporting 2.5B(11C)). Source
Format
XBRL-XML. An XBRL instance for entry point CFL of the Bank of England Insurance Taxonomy, uploaded in BEEDS as an XBRL file or a zip containing it. Filing rules are in the Bank's XBRL Filing Manual v1.0.1. Source
How it is filed
Filing routes recorded for the PRA: BEEDS (Bank of England Electronic Data Submission portal); Email to the Bank's insurance data mailbox. See how firms file with the PRA.
Status
In force
Legal basis
Group
Solvency UK: market and liquidity risk

Templates (6)

The tables and forms inside the return. Plain name first, the PRA's code in brackets.

  • Content of the submission (LQ.00.01.01)
  • Basic Information - General (LQ.00.02.01)
  • Basic Information - RFF and matching adjustment portfolios (LQ.00.03.01)
  • Cash flow mismatch (LQ.01.01.01)
  • Content of the submission (LQR.00.01.01)
  • Cash flow mismatch (LQR.01.01.01)

Templates of the entry point in taxonomy v2.2.0, unchanged from v2.1.0 (Bank's labels). Source

Validation rules

88 rules, as counted from the PRA's published material. Software can run them exactly as published. Source

How they are written: XBRL Formula 1.0 assertions in the taxonomy package (val folder of each framework), plus an Excel list of every rule with its expression, severity and entry points.

The rules, on bankofengland.co.uk

How they were counted

Distinct rule codes in sheet 'lq' of 'Bank of England Insurance Taxonomy Validations v2.2.0 - LQ.xlsx' (validations zip) whose 'Severity and modules' column names CFL, with 'Include in XBRL' = yes and 'Deactivated' = no (92), less 4 rule codes set to 'Deactivate' on sheet 'Version 2.2.0' of the validation deny list. The sheet lists 95 rule codes for CFL in all; 3 have 'Include in XBRL' = no.

Counts are in the PRA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No published data from this return was found on the Bank of England statistics pages checked (insurance aggregate data, annual and quarterly). Source

Official documents (16)

The PRA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

  • Regulatory reporting - insurance sector

    List of returns · HTML

    The Bank of England page that lists the insurance returns, templates, taxonomy releases, reporting schedules and how to submit.

  • PRA Rulebook: Solvency II Firms: Reporting Part

    Legal text · HTML

    Chapters 2 and 2A set the reports, templates and deadlines; Chapters 3 to 6 and 3A the Solvency and Financial Condition Report; Chapter 7 Lloyd's; Chapters 9 and 10 link each template and its instructions. Read in the version in force on 11 November 2026 (from 30 September 2026).

  • Bank of England Insurance XBRL Taxonomy v2.2.0

    Taxonomy · ZIP · 27.9 MB · 2 September 2026

    XBRL taxonomy package with 16 entry points (AIS, APG, APS, ARB, ARG, ARS, CFL, CFS, COL, IMO, LMR, MAL, MRS, QRG, QRS, SPV). Frameworks DIS, IR, IMO and MAL apply to reference dates on or after 31 December 2026; the validation formulas are in each framework's val folder.

    SHA-256 a56482661637show in fulla56482661637fa920abe18094022adfa74ff9c1c9646d47510fe5e5aacb24edc
  • Bank of England Insurance Taxonomy validations v2.2.0

    Validation rules · ZIP · 1.3 MB · 2 September 2026

    One Excel workbook per framework (DIS, IMO, IR, LQ, MAL, MRS, SF, SPV); each rule row has its code, expression, severity and the entry points it applies to.

    SHA-256 854226cc0675show in full854226cc0675d5608c6a08bdc73260bd529f4e6267fb7a1b028be3d01644582d
  • Taxonomy validation deny list

    Validation rules · XLSX · 123.8 KB · 3 October 2026

    Rules whose execution in BEEDS is switched off ("Deactivate") or downgraded to a warning, one sheet per taxonomy version. Sheet "Version 2.2.0" has 16 entries.

    SHA-256 40d5527586e6show in full40d5527586e6cc1a58235fa2ae161f86e66d068f6ea669b4e87f6fc0adda86df
  • Bank of England Insurance Taxonomy sample instances v2.2.0

    Sample · ZIP · 551.4 KB · 2 September 2026

    One sample XBRL file per entry point (16 files). The release note says they contain random data and may not pass validation or filing rules.

    SHA-256 61d98385f3b6show in full61d98385f3b68196a03bcdf46d7993346006e15ccc265c4ce3730b9db1a1f813
  • Bank of England Insurance Taxonomy v2.2.0 release note

    Release note · PDF · 307.2 KB · 2 September 2026

    SHA-256 83a1300513e3show in full83a1300513e34bbe90089b23bc8708b9a5735bf91cc499a9c0aacaeeaf24f79c
  • Taxonomy known issues log (last updated 30.09.2026)

    Known issues · XLSX · 157.2 KB · 30 September 2026

    SHA-256 f8a304bde73eshow in fullf8a304bde73ea48eaba0ed8937c3f3d5c0d292f335745df183ea6d5309d56993
  • Bank of England Insurance Taxonomy Data Point Model (DPM) v2.2.0

    Data dictionary · ZIP · 4.7 MB · 11 September 2026

    Annotated templates and DPM dictionary; the page marks it "last updated 11.09.2026".

    SHA-256 9dc015f67469show in full9dc015f67469df853019ee54ffe8424c008d4aff44d5ca6062422fe717487ecc
  • Change log between v2.1.0 and v2.2.0

    Release note · XLSX · 612.5 KB · 2 September 2026

    SHA-256 ec68d57b5a4dshow in fullec68d57b5a4d31f4dfec08eb03dfaab13a1fd951bebf6129489f647b7171e3d4
  • XBRL Filing Manual for filings to the Bank of England, version 1.0.1

    Filing rules · PDF · 763.6 KB · 30 May 2024

    The v2.2.0 release note says reporting against the taxonomy should follow Filing Manual v1.0.1; the document itself is dated 30 May 2024.

    SHA-256 53335968df4bshow in full53335968df4b753975f8efcff574fb014a36ef178e16061ce36931c7524b5e59
  • BEEDS user guide

    Guidance · PDF · 1.3 MB · 18 May 2026

    Appendix r (Solvency UK) says Solvency UK templates must be uploaded as XBRL or a zip containing an XBRL file; appendix m covers non-Directive firms.

    SHA-256 12f318aae44bshow in full12f318aae44b504d0e84c94aac4b2bbd53f150136f2969d99ee91546b1c87756
  • PS15/25 Appendix 1: PRA Rulebook: Solvency II firms: Liquidity risk reporting Instrument 2025

    Legal text · PDF · 159.6 KB · 30 September 2025

    SHA-256 224cc81442ecshow in full224cc81442ec198df1fc1412c73f1dfb9e0c63bfc12d0a0679699f593092851e
  • Liquidity reporting templates and LOG file instructions (PS15/25 Appendix 2, zip)

    Template · ZIP · 2.8 MB · 30 September 2025

    Excel templates and PDF instructions for LQ.00, LQ.01, LQR.02 and LQ.03.

    SHA-256 d2a4e67cdf1ashow in fulld2a4e67cdf1a69474c0a96f3e5fff760ff16731fa1c9c9e79d4792ee50a9c1f8
  • PRA Solvency UK liquidity reporting schedule - 31 December year end

    Guidance · PDF · 147.3 KB · 5 March 2026

    SHA-256 62ba013a685eshow in full62ba013a685ef104119ac4ecd9b75f6c221c7bc6f3d6fcca0fe188c7dc0c6af6
  • Bank of England Insurance Taxonomy v2.1.0 release note

    Release note · PDF · 193.1 KB · 16 December 2025

    SHA-256 eac8b6a7ba90show in fulleac8b6a7ba909ea66a9721622955e6c578530982f1d6eecc1fabe02b0241c5ea

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see PRA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 11 November 2026.