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1 min readBlockingBank of England taxonomy 2.2.0Updated 11 November 2026

The item "Equities" reported in Balance sheet should be equal to the sum of "Equities - listed" and "Equities - unlisted" (IR.02.01, Bank of England rule IR_bv0673)

A blocking check on the balance sheet template (IR.02.01), in the annual solo (ARS) and annual group (ARG) returns.

Check your file for this ruleWhat to do if it fails

The rule in plain words

The item "Equities" reported in Balance sheet (IR.02.01.01.01) should be equal to the sum of "Equities - listed" and "Equities - unlisted"

What to do if your return fails it

  1. 01Open the table 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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. 04The Bank of England allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark IR.02.01 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 (IR.02.01.01.01)

Rows

  • R0100Equities
  • R0110Equities - listed
  • R0120Equities - unlisted

Column

  • C0010Solvency II value

A worked example

With simple numbers.

Illustrative values
Equities - listed1,200
Equities - unlisted800
Together2,000
What the rule then expects

Equities must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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 annual solo (ARS) and annual group (ARG) returns on Bank of England taxonomy 2.2.0. The Bank of England applies it to annual solo (ARS) and 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 "Equities" reported in IR.02.01.01.01 - Balance sheet should be equal to the sum of "Equities - listed" and "Equities - unlisted".
Show the formulaShow

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

{t: IR.02.01.01.01, r: R0100, c: C0010} = {t: IR.02.01.01.01, r: R0110, c: C0010} + {t: IR.02.01.01.01, r: R0120, c: C0010}

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.