Line4

8 min readWarningBank of England taxonomy 2.2.0Updated 11 November 2026

List of assets and 8 other templates: a conditional check (IR.06.02, IR.06.03, IR.08.01 and others, Bank of England rule IR_bv1767)

A warning on the list of assets (IR.06.02), collective investment undertakings - look-through approach (IR.06.03), open derivatives (IR.08.01), business model analysis - financial guarantee insurers (IR.05.07), assets held as collateral (IR.11.01), participations held (IR.24.01), IGT - equity-type transactions, debt and asset transfer (IR.36.01), IGT - derivatives (IR.36.02) and additional branch balance sheet information (IR.02.03) 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 "Asset ID Code and Type of code" (IR.06.02.01.01 C0040) is not in a valid format: a code starting with CAU/ should be CAU/INDEX/ followed by a code, CAU/INST/ followed by a code, CAU/ISIN/ followed by 11 capital letters or digits, then one digit, then "+", then three capital letters, or left empty

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. 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. 03This 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

Additional branch balance sheet information: list of encumbered assets (IR.02.03.07.02)

Columns

  • C0040Description of encumbered assets
  • C0050Gross value as per balance sheet
  • C0060Amount subject to prior security interests
  • C0070Net value of encumbered assets
  • C0080Description of encumbrance

Business model analysis - financial guarantee insurers: exposures (IR.05.07.01.01)

Columns

  • C0030Item Title
  • C0040Issuer Name
  • C0050Issuer Code
  • C0070Issuer Sector NACE 2.0
  • C0075Issuer Sector NACE 2.1
  • C0080Issuer Group
  • C0090Issuer Group Code
  • C0110Issuer Country
  • C0120CIC
  • C0130Type of security
  • C0140Type of structured product
  • C0150External rating
  • C0161Nominated ECAI
  • C0170Expected loss given default
  • C0180Probability of default
  • C0190Internal rating
  • C0200Watchlist
  • C0210Mean term
  • C0220Inception date
  • C0230Expected maturity date
  • C0240Currency
  • C0250Gross par exposure

Business model analysis - financial guarantee insurers: exposure analysis in each future year (IR.05.07.01.03)

Columns

  • C07601
  • C07702
  • C07803
  • C07904
  • C08005
  • C08106
  • C08207
  • C08308
  • C08409
  • C085010
  • C086011
  • C087012
  • C088013
  • C089014
  • C090015
  • C091016
  • C092017
  • C093018
  • C094019
  • C095020
  • C096021
  • C097022
  • C098023
  • C099024
  • C100025
  • C101026
  • C102027
  • C103028
  • C104029
  • C105030
  • C106031
  • C107032
  • C108033
  • C109034
  • C110035
  • C111036
  • C112037
  • C113038
  • C114039
  • C115040

And 10 more.

Business model analysis - financial guarantee insurers: future cash flows - premium receivable in each future year (undiscounted) (IR.05.07.01.04)

Columns

  • C1260Outstanding premium
  • C12701
  • C12802
  • C12903
  • C13004
  • C13105
  • C13206
  • C13307
  • C13408
  • C13509
  • C136010
  • C137011
  • C138012
  • C139013
  • C140014
  • C141015
  • C142016
  • C143017
  • C144018
  • C145019
  • C146020
  • C147021
  • C148022
  • C149023
  • C150024
  • C151025
  • C152026
  • C153027
  • C154028
  • C155029
  • C156030
  • C157031
  • C158032
  • C159033
  • C160034
  • C161035
  • C162036
  • C163037
  • C164038
  • C165039

And 11 more.

Business model analysis - financial guarantee insurers: future cash flows - claims payable in each future year (undiscounted) (IR.05.07.01.05)

Columns

  • C1770Provision for claims
  • C17801
  • C17902
  • C18003
  • C18104
  • C18205
  • C18306
  • C18407
  • C18508
  • C18609
  • C187010
  • C188011
  • C189012
  • C190013
  • C191014
  • C192015
  • C193016
  • C194017
  • C195018
  • C196019
  • C197020
  • C198021
  • C199022
  • C200023
  • C201024
  • C202025
  • C203026
  • C204027
  • C205028
  • C206029
  • C207030
  • C208031
  • C209032
  • C210033
  • C211034
  • C212035
  • C213036
  • C214037
  • C215038
  • C216039

And 11 more.

List of assets - information on positions held (IR.06.02.01.01)

Columns

  • C0060Portfolio
  • C0090Asset held in unit linked and index linked contracts
  • C0100Asset pledged as collateral
  • C0110Country of custody
  • C0120Custodian
  • C0130Quantity
  • C0140Par amount
  • C0150Valuation method
  • C0160Acquisition value
  • C0170Total Solvency II amount
  • C0180Accrued interest

List of assets - information on assets (IR.06.02.01.02)

Columns

  • C0190Item Title
  • C0200Issuer Name
  • C0210Issuer Code and Type of code
  • C0230Issuer Sector NACE 2.0
  • C0235Issuer Sector NACE 2.1
  • C0240Issuer Group
  • C0250Issuer Group Code and Type of code
  • C0270Issuer Country
  • C0280Currency
  • C0290CIC
  • C0292SCR calculation approach for CIU
  • C0300Infrastructure investment
  • C0310Holdings in related undertakings, including participations
  • C0320External rating
  • C0330Nominated ECAI
  • C0340Credit quality step
  • C0350Internal rating
  • C0360Duration
  • C0370Unit Solvency II price
  • C0380Unit percentage of par amount Solvency II price
  • C0390Maturity date

List of assets - information on positions held (IR.06.02.04.01)

Columns

  • C0010Legal name of the undertaking
  • C0060Portfolio
  • C0090Asset held in unit linked and index linked contracts
  • C0100Asset pledged as collateral
  • C0110Country of custody
  • C0120Custodian
  • C0130Quantity
  • C0140Par amount
  • C0150Valuation method
  • C0160Acquisition value
  • C0170Total Solvency II amount
  • C0180Accrued interest

List of assets - information on assets (IR.06.02.04.02)

Columns

  • C0190Item Title
  • C0200Issuer Name
  • C0210Issuer Code and Type of code
  • C0230Issuer Sector NACE 2.0
  • C0235Issuer Sector NACE 2.1
  • C0240Issuer Group
  • C0250Issuer Group Code and Type of code
  • C0270Issuer Country
  • C0280Currency
  • C0290CIC
  • C0300Infrastructure investment
  • C0310Participation
  • C0320External rating
  • C0330Nominated ECAI
  • C0340Credit quality step
  • C0350Internal rating
  • C0360Duration
  • C0370Unit Solvency II price
  • C0380Unit percentage of par amount Solvency II price
  • C0390Maturity date

Collective investment undertakings - look-through approach (IR.06.03.01.01)

Columns

  • C0030Underlying asset category
  • C0040Country of issue
  • C0050Currency
  • C0060Total amount

Open derivatives - information on positions held (IR.08.01.01.01)

Columns

  • C0060Portfolio
  • C0080Derivatives held in index-linked and unit-linked contracts
  • C0110Use of derivative
  • C0120Delta
  • C0130Notional amount of the derivative
  • C0140Buyer / Seller
  • C0150Premium paid to date
  • C0160Premium received to date
  • C0170Number of contracts
  • C0180Contract size
  • C0190Maximum loss under unwinding event
  • C0200Swap outflow amount
  • C0210Swap inflow amount
  • C0220Initial date
  • C0230Duration
  • C0240Solvency II value
  • C0250Valuation method

Open derivatives - information on derivatives (IR.08.01.01.02)

Columns

  • C0260Counterparty Name
  • C0270Counterparty Code and Type of code
  • C0290External rating
  • C0300Nominated ECAI
  • C0310Credit quality step
  • C0320Internal rating
  • C0330Counterparty Group
  • C0340Counterparty group code and type of code
  • C0360Contract name
  • C0370Currency
  • C0380CIC
  • C0390Trigger value
  • C0400Unwind trigger of contract
  • C0410Swap delivered currency
  • C0420Swap received currency
  • C0430Maturity date

Open derivatives - information on positions held (IR.08.01.04.01)

Columns

  • C0010Legal name of the undertaking
  • C0060Portfolio
  • C0080Derivatives held in index-linked and unit-linked contracts
  • C0110Use of derivative
  • C0120Delta
  • C0130Notional amount of the derivative
  • C0140Buyer / Seller
  • C0150Premium paid to date
  • C0160Premium received to date
  • C0170Number of contracts
  • C0180Contract size
  • C0190Maximum loss under unwinding event
  • C0200Swap outflow amount
  • C0210Swap inflow amount
  • C0220Initial date
  • C0230Duration
  • C0240Solvency II value
  • C0250Valuation method

Open derivatives - information on derivatives (IR.08.01.04.02)

Columns

  • C0260Counterparty Name
  • C0270Counterparty Code and Type of code
  • C0290External rating
  • C0300Nominated ECAI
  • C0310Credit quality step
  • C0320Internal rating
  • C0330Counterparty Group
  • C0340Counterparty group code and type of code
  • C0360Contract name
  • C0370Currency
  • C0380CIC
  • C0390Trigger value
  • C0400Unwind trigger of contract
  • C0410Swap delivered currency
  • C0420Swap received currency
  • C0430Maturity date

Assets held as collateral - information on positions held (IR.11.01.01.01)

Columns

  • C0060Name of counterparty pledging the collateral
  • C0070Name of the group of the counterparty pledging the collateral
  • C0080Country of custody
  • C0090Quantity
  • C0100Par amount
  • C0110Valuation method
  • C0120Total amount
  • C0130Accrued interest
  • C0140Type of asset for which the collateral is held

Assets held as collateral - information on assets (IR.11.01.01.02)

Columns

  • C0150Item Title
  • C0160Issuer Name
  • C0170Issuer Code and Type of code
  • C0190Issuer Sector NACE 2.0
  • C0195Issuer Sector NACE 2.1
  • C0200Issuer Group name
  • C0210Issuer Group Code and Type of code
  • C0230Issuer Country
  • C0240Currency
  • C0250CIC
  • C0260Unit price
  • C0270Unit percentage of par amount Solvency II price
  • C0280Maturity date

Assets held as collateral - information on positions held (IR.11.01.04.01)

Columns

  • C0010Legal name of the undertaking
  • C0060Name of counterparty pledging the collateral
  • C0070Name of the group of the counterparty pledging the collateral
  • C0080Country of custody
  • C0090Quantity
  • C0100Par amount
  • C0110Valuation method
  • C0120Total amount
  • C0130Accrued interest
  • C0140Type of asset for which the collateral is held

Assets held as collateral - information on assets (IR.11.01.04.02)

Columns

  • C0150Item Title
  • C0160Issuer Name
  • C0170Issuer Code and Type of code
  • C0190Issuer Sector NACE 2.0
  • C0195Issuer Sector NACE 2.1
  • C0200Issuer Group name
  • C0210Issuer Group Code and Type of code
  • C0230Issuer Country
  • C0240Currency
  • C0250CIC
  • C0260Unit price
  • C0270Unit percentage of par amount Solvency II price
  • C0280Maturity date

Participations held: table 1 - participations in related undertakings that are financial and credit institutions which individually exceed 10% of items included in [(a) (i), (ii), (iv) and (vi) of article 69], not including consolidated strategic participations for the purpose of deductions under [Article 68 (1) of the delegated regulation (EU) 2015/35] (IR.24.01.01.01)

Columns

  • C0010Name of related undertaking
  • C0040Total
  • C0050Common Equity Tier 1
  • C0060Additional Tier 1
  • C0070Tier 2

Participations held: table 2 - participations in related undertakings that are financial and credit institutions which when aggregated exceed 10% of items included in [(a) (i), (ii), (iv) and (vi) of article 69], not including consolidated strategic participations for the purpose of deductions under [Article 68 (2) of the delegated regulation (EU) 2015/35] (IR.24.01.01.02)

Columns

  • C0080Name of related undertaking
  • C0110Total
  • C0120Common Equity Tier 1
  • C0130Additional Tier 1
  • C0140Tier 2

Participations held: table 3 - participations in related undertakings that are financial and credit institutions which are considered strategic as defined in article 171 of the delegated regulation (EU) 2015/35 and which are included in the calculation of the group solvency on the basis of method 1 (no OF deduction according to art 68(3)). (IR.24.01.01.05)

Columns

  • C0230Name of related undertaking
  • C0260Total
  • C0270Type 1 Equity
  • C0280Type 2 Equity
  • C0290Subordinated liabilities

Participations held: table 4 - participations in related undertakings that are financial and credit institutions which are strategic (as defined in article 171 of the delegated regulation (EU) 2015/35), not included in the calculation of the group solvency on the basis of method 1 and which are not deducted according to art 68(1) and 68 (2) (It should include the remaining part following the partial deduction according to article 68 (2) of the delegated regulation (EU) 2015/35) (IR.24.01.01.06)

Columns

  • C0300Name of related undertaking
  • C0330Total
  • C0340Type 1 Equity
  • C0350Type 2 Equity
  • C0360Subordinated liabilities

Participations held: table 5 - participations in related undertakings that are financial and credit institutions which are not strategic and which are not deducted according to art 68(1) and 68(2) of delegated regulation 2015/35 (It should include the remaining part following the partial deduction according to article 68 (2) of the delegated regulation (EU) 2015/35) (IR.24.01.01.07)

Columns

  • C0370Name of related undertaking
  • C0400Total
  • C0410Type 1 Equity
  • C0420Type 2 Equity
  • C0430Subordinated liabilities

Participations held: table 6 - other strategic participations not in financial and credit institution (IR.24.01.01.08)

Columns

  • C0440Name of related undertaking
  • C0470Total
  • C0480Type 1 Equity
  • C0490Type 2 Equity
  • C0500Subordinated liabilities

Participations held: table 7 - other non-strategic participations not in financial and credit institution (IR.24.01.01.09)

Columns

  • C0510Name of related undertaking
  • C0540Total
  • C0550Type 1 Equity
  • C0560Type 2 Equity
  • C0570Subordinated liabilities

IGT - equity-type transactions, debt and asset transfer (IR.36.01.01.01)

Columns

  • C0020Investor/ lender name
  • C0050Issuer/ borrower name
  • C0100Transaction type
  • C0110Transaction Issue date
  • C0120Maturity date of transaction
  • C0130Currency of transaction
  • C0140Contractual amount of transaction/ Transaction price
  • C0150Value of collateral/ asset
  • C0160Amount of redemptions/ prepayments/ paybacks during reporting period
  • C0170Amount of dividends/ interest/ coupon and other payments made during reporting period
  • C0180Balance of contractual amount of transaction at reporting date
  • C0190Coupon/ Interest rate

IGT - derivatives (IR.36.02.01.01)

Columns

  • C0020Investor/ Buyer
  • C0050Issuer/ Seller name
  • C0100Transaction type
  • C0110Transaction Trade date
  • C0120Maturity date
  • C0130Currency
  • C0140Notional amount at transaction date
  • C0150Notional amount at reporting date
  • C0160Value of collateral
  • C0170Use of derivatives (by buyer)
  • C0180Identification code and type of code Asset / Liability underlying the derivative
  • C0200Counterparty name for which credit protection is purchased
  • C0210Swap delivered interest rate (for buyer)
  • C0220Swap received interest rate (for buyer)
  • C0230Swap delivered currency (for buyer)
  • C0240Swap received currency (for buyer)

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 group (QRG), annual group (ARG), quarterly solo (QRS), annual solo (ARS) and annual third-country branch (ARB) returns, as a warning.

The Bank’s own words and formula

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

dim:UI doesn't follow correct CAU pattern "^CAU/INST/.*" or "^CAU/INDEX/.*" or "^CAU/ISIN/.*".
Show the formulaShow

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

if (matches(dim($v0,$[s2c_dim:UI]), "^CAU/.*")) then (matches(dim($v0,$[s2c_dim:UI]), "^(CAU/INDEX/.+)|(^CAU/INST/.+)|(CAU/ISIN/[A-Z0-9]{11}\d\+[A-Z]{3}$)") or isNull(dim($v0,$[s2c_dim:UI]))) else (true())

Every Solvency UK rule on IR.06.02

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.