Line4

3 min readBlockingBank of England taxonomy 2.2.0Updated 11 November 2026

The item "Temporary identifier for country 3" must not be reported (IR.05.02, IR.05.06, IR.12.03 and others, Bank of England rule IR_bv1658)

A blocking check on the premiums, claims and expenses by country (IR.05.02), non-life premiums and claims by country (IR.05.06), life best estimate liabilities by country (IR.12.03), non-life best estimate liabilities by country (IR.17.03) and life premiums and claims by country (IR.05.05) templates, in the quarterly solo (QRS), quarterly group (QRG), annual solo (ARS), annual group (ARG) and annual third-country branch (ARB) returns.

Check your file for this ruleWhat to do if it fails

The rule in plain words

The item "Temporary identifier for country 3" must not be reported

What to do if your return fails it

  1. 01Open the tables below and find the cells the rule reads.
  2. 02Remove the value from this cell where the rule applies. A 0 is a value too, so leave the cell out of the return altogether.
  3. 03This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

Premiums, claims and expenses by country - top 5 countries (by amount of gross premiums written) - non-life obligations (IR.05.02.01.02)

Rows

  • R0110Gross - Direct Business
  • R0120Gross - Proportional reinsurance accepted
  • R0130Gross - Non-proportional reinsurance accepted
  • R0140Reinsurers' share
  • R0200Net
  • R0210Gross - Direct Business
  • R0220Gross - Proportional reinsurance accepted
  • R0230Gross - Non-proportional reinsurance accepted
  • R0240Reinsurers' share
  • R0300Net
  • R0310Gross - Direct Business
  • R0320Gross - Proportional reinsurance accepted
  • R0330Gross - Non-proportional reinsurance accepted
  • R0340Reinsurers' share
  • R0400Net
  • R0550Net expenses incurred

Column

  • C0090Country (by amount of gross premiums written) - non-life obligations

Premiums, claims and expenses by country - top 5 countries (by amount of gross premiums written) - life obligations (IR.05.02.01.05)

Rows

  • R1410Gross
  • R1420Reinsurers' share
  • R1500Net
  • R1510Gross
  • R1520Reinsurers' share
  • R1600Net
  • R1610Gross
  • R1620Reinsurers' share
  • R1700Net
  • R1900Net expenses incurred

Column

  • C0230Country (by amount of gross premiums written) - life obligations

Life premiums and claims by country (IR.05.05.01.01)

Rows

  • R0010Gross direct business
  • R0020Gross reinsurance accepted
  • R0030Gross
  • R0110Gross direct business
  • R0120Gross reinsurance accepted
  • R0130Gross

Columns

  • C0010Insurance with profit participation
  • C0020Index-linked and unit-linked insurance
  • C0030Life annuities
  • C0040Non-life annuities
  • C0050Other life insurance
  • C0060Health insurance
  • C0070Total life and health

Non-life premiums and claims by country (IR.05.06.01.01)

Rows

  • R0110Gross
  • R0111Gross insurance (direct) business
  • R0113Gross accepted reinsurance
  • R0610Gross (undiscounted)
  • R0611Gross (undiscounted) insurance (direct) business
  • R0612Gross (undiscounted) accepted reinsurance

Columns

  • C0015All non-life business (excluding annuities stemming from insurance and accepted reinsurance contracts)
  • C0110Medical expense insurance (lines of business 1 and 13)
  • C0120Income protection insurance (lines of business 2 and 14)
  • C0130Workers' compensation insurance (lines of business 3 and 15)
  • C0135Motor vehicle liability insurance (lines of business 4 and 16)
  • C0145Motor vehicle other motor insurance (lines of business 5 and 17)
  • C0160Marine, aviation and transport insurance (lines of business 6 and 18)
  • C0165Fire and other damage to property insurance (lines of business 7 and 19)
  • C0185General liability insurance (lines of business 8 and 20)
  • C0230Credit and suretyship insurance (lines of business 9 and 21)
  • C0240Legal expenses insurance (lines of business 10 and 22)
  • C0250Assistance (lines of business 11 and 23)
  • C0260Miscellaneous financial loss (lines of business 12 and 24)
  • C0310Health
  • C0320Casualty
  • C0330Marine, aviation and transport
  • C0340Property

Life best estimate liabilities by country (IR.12.03.01.01)

Rows

  • R0025Gross Best Estimate (direct business)
  • R0026Gross Best Estimate (reinsurance accepted)
  • R0030Gross Best Estimate

Columns

  • C0010Insurance with profit participation
  • C0020Index-linked and unit-linked insurance
  • C0030Life annuities
  • C0040Non-life annuities
  • C0050Other life insurance
  • C0060Health insurance
  • C0070Total life and health

Non-life best estimate liabilities by country (IR.17.03.01.01)

Row

  • R0260Total Best estimate - gross

Columns

  • C0020Medical expense insurance
  • C0030Income protection insurance
  • C0040Workers' compensation insurance
  • C0050Motor vehicle liability insurance
  • C0060Other motor insurance
  • C0070Marine, aviation and transport insurance
  • C0080Fire and other damage to property insurance
  • C0090General liability insurance
  • C0100Credit and suretyship insurance
  • C0110Legal expenses insurance
  • C0120Assistance
  • C0130Miscellaneous financial loss

Which returns it applies to

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

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($v0)) then false() else true()

Every Solvency UK rule on IR.05.02

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.