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1 min readBlockingBank of England taxonomy 2.2.0Updated 11 November 2026

Balance sheet and 2 other templates: values must agree (IR.02.01, IR.22.01, IR.23.01, Bank of England rule IR_bv0586_02)

A blocking check on the balance sheet (IR.02.01), impact of long term guarantees measures and transitionals (IR.22.01) and own funds (IR.23.01) templates, in the annual group (ARG) return.

Check your file for this rule

The rule in plain words

The item "Impact of transitional on technical provisions" reported in Impact of long term guarantees measures and transitionals (IR.22.01.04.01) should be equal to the difference between the value of "Without transitional on technical provisions" and the value of "Amount with LTG measures and transitionals"

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.

This is a blocking check. A return that fails it is normally rejected, so fix it before you submit. It runs only when your filing indicators mark IR.22.01 as reported.

The cells it reads

Balance sheet (IR.02.01.01.01)

Row

  • R0505Technical provisions - total

Column

  • C0010Solvency II value

Impact of long term guarantees measures and transitionals (IR.22.01.04.01)

Rows

  • R0010Technical provisions
  • R0020Basic own funds
  • R0030Excess of assets over liabilities
  • R0040Restricted own funds due to ring-fencing and matching portfolio
  • R0050Eligible own funds to meet Solvency Capital Requirement
  • R0060Tier 1
  • R0070Tier 2
  • R0080Tier 3
  • R0090Solvency Capital Requirement

Columns

  • C0010Amount with Long Term Guarantee measures and transitionals
  • C0020Without transitional on technical provisions
  • C0030Impact of transitional on technical provisions

Own funds (IR.23.01.04.01)

Rows

  • R0660Total eligible own funds to meet the group SCR (including own funds from other financial sector and from the undertakings included via D&A)
  • R0680Group SCR

Columns

  • C0010Total
  • C0040Tier 2
  • C0050Tier 3

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 blocking check.

The Bank’s own words and formula

In the Bank of England’s list of validations, word for word:

The item "Impact of transitional on technical provisions" reported in IR.22.01.04.01 - Impact of long term guarantees measures and transitionals should be equal to the difference between the value of "Without transitional on technical provisions" and the value of "Amount with LTG measures and transitionals".
Show the formulaShow

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

{t: IR.22.01.04.01, c: C0030, z: Z0001} = {t: IR.22.01.04.01, c: C0020, z: Z0001} - {t: IR.22.01.04.01, c: C0010, z: Z0001}

Every Solvency UK rule on IR.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.