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In forceSolvency UK: matching adjustmentLast checked 11 November 2026

Matching adjustment asset and liability return (MALIR, MAL)

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

Portfolio metrics and detailed information on the assets and liabilities held in each of a firm's matching adjustment portfolios, including asset and liability cash flows and the results of the matching tests. A separate return is completed for each portfolio. Source

Official title: Matching Adjustment Asset and Liability Information Return (MALIR)

The facts

Who files
Firms and third-country branch undertakings with a matching adjustment permission (Reporting Chapter 2A, Articles 18A, 42A and 47A). Source
How often
Annual. The MALIR instructions ask for all information at the effective date of 31 December and a separate MALIR for each matching adjustment portfolio. Source
Deadline
No later than 130 business days after the firm's financial year end (Reporting 2.5B(11)). Source
Format
Excel, XBRL-XML. Excel workbook through BEEDS up to the 31 December 2025 reference date (MALIR instructions); XBRL for entry point MAL from the 31 December 2026 reference date. 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 forceFiled as an Excel workbook (MALIR 1 to MALIR 7) for year ends up to 31 December 2025. PS18/26 moves it to XBRL, as the new MAL entry point of taxonomy v2.2.0, for reporting reference dates on or after 31 December 2026, with the first XBRL submissions in 2027 (PS18/26 paragraphs 1.11, 1.31 and 2.60). Source
Legal basis
Group
Solvency UK: matching adjustment

Templates (5)

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

  • Basic information (MA.00.01.01)
  • Matching adjustment portfolios (MA.00.02.01)
  • Portfolio assets (MA.01.01.01)
  • Portfolio cash flows (MA.02.01.01)
  • Portfolio test results (MA.03.01.01)

Templates of the MAL entry point in taxonomy v2.2.0 (Bank's labels), used from the 31 December 2026 reference date. The earlier Excel return had seven templates: MALIR 1 firm information, MALIR 2 asset cash flows, MALIR 3 liability cash flows, MALIR 4 portfolio output, MALIR 5 matching tests, MALIR 6 further information on assets, MALIR 7 reconciliation with IR.06.02 (Reporting Chapter 9). Source

Validation rules

92 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.

These rules apply to the XBRL MAL return from the 31 December 2026 reference date. No rules were published for the Excel workbook.

The rules, on bankofengland.co.uk

How they were counted

Distinct rule codes in sheet 'mal' of 'Bank of England Insurance Taxonomy Validations v2.2.0 - MAL.xlsx' (validations zip) whose 'Severity and modules' column names MAL, with 'Include in XBRL' = yes and 'Deactivated' = no (92), less 0 rule codes set to 'Deactivate' on sheet 'Version 2.2.0' of the validation deny list. The sheet lists 97 rule codes for MAL in all; 5 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 (18)

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
  • MALIR templates (MALIR 1 to MALIR 7)

    Template · XLSX · 8.5 MB · 15 November 2024

    The Excel MALIR workbook linked from Reporting Chapter 9, used up to the 31 December 2025 reference date.

    SHA-256 17ab47af81fcshow in full17ab47af81fcd4d79aada15f2a3c8c227354266acb9a5ffd11f3590fd7c28daa
  • Reporting instructions for PS15/24 - Review of Solvency II: Restatement of assimilated law (zip)

    Instructions · ZIP · 13.8 MB · 15 November 2024

    PDF instructions (LOG files) for each template in the PS15/24 templates zip.

    SHA-256 2067da7a6b11show in full2067da7a6b11f5c39b742f922cf7b9000355e54a7bdc2ab45bc574a2bc40a1a2
  • PS18/26 Appendix 2: PRA Rulebook: Solvency II Firms: Reporting Amendment Instrument 2026

    Legal text · PDF · 295.7 KB · 29 July 2026

    Amends the Reporting Part for reporting reference dates on or after 31 December 2026.

    SHA-256 59e8c8e09139show in full59e8c8e09139836d5daabe04387c22e090959517ed33cbdac139bc4232e4b37b
  • PS18/26 Appendix 4: Table of amendments to reporting templates and instructions

    Release note · PDF · 265.7 KB · 29 July 2026

    SHA-256 332228670622show in full33222867062209b7a8232c8a32b8b266a81ddd5715bb55ffc1b1bbef9141afbe
  • PS18/26 Appendix 7: Templates: UK Solvency II Reporting and Disclosure: Post-implementation amendments

    Template · ZIP · 4.7 MB · 29 July 2026

    Amended Excel templates (including the new MA.00 to MA.03 matching adjustment templates) for reference dates on or after 31 December 2026.

    SHA-256 863540a1eb2dshow in full863540a1eb2d3d3020faac138336af2e5c24e07b32e9bf8b441b73ae587cfe2d
  • PS18/26 Appendix 8: Instructions: UK Solvency II Reporting and Disclosure: Post-implementation amendments

    Instructions · ZIP · 85.0 MB · 29 July 2026

    SHA-256 1936eabfe677show in full1936eabfe677ad443aff502e7c403435d15028f016a7ec2cf432057f6722f1cb

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.