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2 min readBlockingBank of England taxonomy 2.2.0Updated 11 November 2026

Non-life technical provisions and outwards reinsurance balance sheet exposures: a total must equal the sum of its parts (IR.17.01, IR.31.01, Bank of England rule IR_bv0822)

A blocking check on the non-life technical provisions (IR.17.01) and outwards reinsurance balance sheet exposures (IR.31.01) templates, in the annual solo (ARS) and annual third-country branch (ARB) returns.

Check your file for this ruleWhat to do if it fails

The rule in plain words

"Total recoverable from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default" reported for "Total Non-life obligation" in template Non-Life Technical Provisions (IR.17.01) for the same LoB should be equal to the‌ sum of "Reinsurance recoverables: Provision for claims outstanding Non-life including Non-SLT Health" reported in template IR.31.01 - Share of reinsurers [including Finite Reinsurance and SPV's]

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.

What to do if your return fails it

  1. 01Open the tables 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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.17.01 and IR.31.01 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

Non-life technical provisions (IR.17.01.01.01)

Row

  • R0200Total recoverable from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default

Column

  • C0180Total Non-Life obligation

Outwards reinsurance balance sheet exposures (IR.31.01.01.01)

Column

  • C0070Reinsurance recoverables: Provision for claims outstanding Non-life including Non-SLT Health

Which returns it applies to

Line4 Check runs it on annual solo (ARS) and annual third-country branch (ARB) returns on Bank of England taxonomy 2.2.0. The Bank of England applies it to annual third-country branch (ARB) and annual solo (ARS) returns, as a blocking check.

The Bank’s own words and formula

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

"Total recoverable from reinsurance/SPV and Finite Re before the adjustment for expected losses due to counterparty default" reported for "Total Non-life obligation" in template IR.17.01 - Non-Life Technical Provisions for the same LoB should be equal to the‌ sum of "Reinsurance recoverables: Provision for claims outstanding Non-life including Non-SLT Health" reported in template IR.31.01 - Share of reinsurers [including Finite Reinsurance and SPV's]
Show the formulaShow

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

{t: IR.17.01.01.01, r: R0200, c: C0180} = sum({t: IR.31.01.01.01, c: C0070, z: Z0001})

Every Solvency UK rule on IR.17.01

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.