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1 min readWarningBank of England taxonomy 2.2.0Updated 11 November 2026

Non-life technical provisions and non-life claim development: a total must equal the sum of its parts (IR.17.01, IR.19.01, Bank of England rule IR_bv1843)

A warning on the non-life technical provisions (IR.17.01) and non-life claim development (IR.19.01) 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

Best estimate provision for claims outstanding (gross) - cash out-flows - Future benefits and claims and allocated loss adjustment expenses minus Other cash-inflows for Motor vehicle other motor insurance' in {IR.17.01.01.01, r0410 - R0440, C0060} should equal the sum of ('Gross discounted Best Estimate Provisions for Claims Outstanding’ in {IR.19.01.01.04, sum(R0100 to R0250), C0360}) for: line of business (Z0010) = 'Other motor insurance'; currency (Z0030) = 'Total'; accident / underwriting year (Z0020) = 'accident year' plus 'underwriting year'

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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.19.01 as reported.
  6. 06This 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

Non-life technical provisions (IR.17.01.01.01)

Rows

  • R0410Future benefits and claims and allocated loss adjustment expenses
  • R0440Other cash-in flows (incl. Recoverable from salvages and subrogations)

Column

  • C0060Other motor insurance

Non-life claim development: gross discounted best estimate provision for claims outstanding - current year (IR.19.01.01.04)

Rows

  • R0100Prior
  • R0110N-14
  • R0120N-13
  • R0130N-12
  • R0140N-11
  • R0150N-10
  • R0160N-9
  • R0170N-8
  • R0180N-7
  • R0190N-6
  • R0200N-5
  • R0210N-4
  • R0220N-3
  • R0230N-2
  • R0240N-1
  • R0250N

Column

  • C0360Year end (discounted data)

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 solo (ARS) and 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}.

{t: IR.17.01.01.01, r: R0410, c: C0060} - {t: IR.17.01.01.01, r: R0440, c: C0060} = sum({t: IR.19.01.01.04, r: R0100; R0110; R0120; R0130; R0140; R0150; R0160; R0170; R0180; R0190; R0200; R0210; R0220; R0230; R0240; R0250, c: C0360, z: Z0001, filter: [s2c_dim:AX] = [s2c_AM:x4] and [s2c_dim:OC] = [s2c_CU:x0] and [s2c_dim:BL] = [s2c_LB:x101]}) + sum({t: IR.19.01.01.04, r: R0100; R0110; R0120; R0130; R0140; R0150; R0160; R0170; R0180; R0190; R0200; R0210; R0220; R0230; R0240; R0250, c: C0360, z: Z0001, filter: [s2c_dim:AX] = [s2c_AM:x88] and [s2c_dim:OC] = [s2c_CU:x0] and [s2c_dim:BL] = [s2c_LB:x101]})

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.