Line4

1 min readWarningBank of England taxonomy 2.2.0Updated 11 November 2026

If IR.32.01.04.01 C0020 has data then IR.32.01.04.01 C0081 and C0082 should also have data (IR.32.01, Bank of England rule IR_bv0112)

A warning on the undertakings in the scope of the group template (IR.32.01), in the annual group (ARG) return.

Check your file for this ruleWhat to do if it fails

The rule in plain words

If IR.32.01.04.01 C0020 has data then IR.32.01.04.01 C0081 and C0082 should also have data

What to do if your return fails it

  1. 01Open the table below and find the cells the rule reads.
  2. 02The check applies only when its first part holds in your return. When it does, the second part must hold too: fix the second part, or correct the first.
  3. 03It runs only when your filing indicators mark IR.32.01 as reported.
  4. 04This is a warning. It does not stop the return on its own, but your supervisor may ask you to explain it.

The cells it reads

Undertakings in the scope of the group (IR.32.01.04.01)

Columns

  • C0010Country
  • C0040Legal Name of the undertaking
  • C0050Type of undertaking
  • C0060Legal form
  • C0070Category (mutual/non mutual)
  • C0080Supervisory Authority
  • C0081Identification code and type of code of the immediate parent of the undertaking
  • C0082Legal name of the immediate parent of the undertaking
  • C0090Total Balance Sheet (for (re)insurance undertakings)
  • C0100Total Balance Sheet (for other regulated undertakings)
  • C0110Total Balance Sheet (non-regulated undertakings)
  • C0120Written premiums net of reinsurance ceded under IFRS or local GAAP for (re)insurance undertakings
  • C0130Turn over defined as the gross revenue under IFRS or local GAAP for other types of undertakings or insurance holding companies
  • C0140Underwriting performance
  • C0150Investment performance
  • C0160Total performance
  • C0170Accounting standard
  • C0180% capital share
  • C0190% used for establishment of consolidated accounts
  • C0200% voting rights
  • C0210Other criteria
  • C0220Level of influence
  • C0230Proportional share used for the group solvency calculation
  • C0240Yes/No
  • C0250Date of decision if excluded
  • C0260Method used and under method 1, treatment of the undertaking

Which returns it applies to

Line4 Check runs it on annual group (ARG) return on Bank of England taxonomy 2.2.0. The Bank of England applies it to annual group (ARG) returns, as a warning.

The Bank’s own words and formula

The plain words above are the Bank of England’s own, word for word, from its list of validations.

Show the formulaShow

The Bank of England's formula. Cells are written as {t: table, r: row, c: column}.

if not(isNull({t: IR.32.01.04.01, c: C0081})) or not(isNull({t: IR.32.01.04.01, c: C0082})) or not(isNull({t: IR.32.01.04.01, c: C0010; C0040; C0050; C0060; C0070; C0080; C0090; C0100; C0110; C0120; C0130; C0140; C0150; C0160; C0170; C0180; C0190; C0200; C0210; C0220; C0230; C0240; C0250; C0260})) then not(isNull({t: IR.32.01.04.01, c: C0081})) and not(isNull({t: IR.32.01.04.01, c: C0082})) else true()

Every Solvency UK rule on IR.32.01

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.