1 min readBlockingBank of England taxonomy 2.2.0Updated 11 November 2026

Assessable mutuals: double, tailing or leading whitespaces are not allowed (IR.05.09, Bank of England rule IR_bv1679)

A blocking check on the assessable mutuals template (IR.05.09), in the quarterly solo (QRS), quarterly group (QRG), annual solo (ARS), annual group (ARG) and annual third-country branch (ARB) returns.

The rule in plain words

Double, tailing or leading whitespaces are not allowed

This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

Assessable mutuals (IR.05.09.01.01)

Columns

  • C0030Class of mutual members
  • C0040Status of policy year
  • C0050Calls made that were due in prior financial years
  • C0060Calls made that were due in current financial year
  • C0070Deferred / budgeted calls that are due in future years
  • C0080Estimated total calls
  • C0090Calls not collected
  • C0100Assumed reinsurance premiums
  • C0110Fixed premiums receivable from mutual members
  • C0120Fixed premiums receivable from other than mutual members
  • C0130Reinsurance premiums ceded (cumulative)
  • C0140Net claims incurred (cumulative)
  • C0150Net claims provisions
  • C0160Mutual members
  • C0170Fixed premium members
  • C0180Reinsured members
  • C0190Mutual members
  • C0200Fixed premium members
  • C0210Reinsured members

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}.

not(matches(dim($v0,$[boec_dim:DG]), "((^ )|( )|( $))+"))

Every Solvency UK rule on IR.05.09

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.