1 min readWarningBank of England taxonomy 2.2.0Updated 11 November 2026

Content of the submission: item cannot be empty (IRR.01.01, IR.01.02, Bank of England rule IR_bv1726_03)

A warning on the content of the submission (IRR.01.01) and basic information - general (IR.01.02) templates, in the annual third-country branch (ARB) return.

The rule in plain words

Item cannot be empty

What to do if your return fails it

  1. 01Open the tables below and find the cells the rule reads.
  2. 02The check applies only when its first part holds in your return. When it does, the second part must hold too: fix the second part, or correct the first.
  3. 03It runs only when your filing indicators mark IR.01.02 and IRR.01.01 as reported.
  4. 04This is a warning. It does not stop the return on its own, but your supervisor may ask you to explain it.

The cells it reads

Content of the submission (IRR.01.01.07.01)

Rows

  • R0790IRR.02.01.07 - Balance Sheet
  • R0800IRR.12.01.01 - Life technical provisions
  • R0810IRR.17.01.01 - Non-life technical provisions

Column

  • C0010c

Basic information - general (IR.01.02.07.01)

Rows

  • R0150Ring-fenced funds
  • R0170Matching adjustment

Column

  • C0010c

Which returns it applies to

Line4 Check runs it on annual third-country branch (ARB) return on Bank of England taxonomy 2.2.0. The Bank of England applies it to annual third-country branch (ARB) returns, as a warning.

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 ({t: IR.01.02.07.01, r: R0150, c: C0010} = $[s2c_PU:x4] or {t: IR.01.02.07.01, r: R0170, c: C0010} = $[s2c_PU:x51]) then not(isNull({t: IRR.01.01.07.01, r: R0790; R0800; R0810, c: C0010, z: Z0001})) else true()

Every Solvency UK rule on IRR.01.01

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.