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2 min readBlockingBank of England taxonomy 2.2.0Updated 11 November 2026

Non-life income and expenditure and 2 other templates: a total must equal the sum of its parts (IR.05.04, IR.17.01, IR.02.01, Bank of England rule IR_bv1904_01)

A blocking check on the non-life income and expenditure (IR.05.04), non-life technical provisions (IR.17.01) and balance sheet (IR.02.01) 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

For each LoB and Total in Non-Life Technical Provisions (IR.17.01.01.01), the "recoverables from reinsurance (total)" should be equal to total recoverables from reinsurance associated to TP calculated as a whole" plus "total recoverables from reinsurance associated to premium provisions" plus "total recoverables from reinsurance associated to provision for claims outstanding "

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 as reported.
  6. 06This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

Balance sheet (IR.02.01.01.01)

Row

  • R0280Non-life and health similar to non-life

Column

  • C0010Solvency II value

Balance sheet (IR.02.01.07.01)

Row

  • R0280Non-life and health similar to non-life

Column

  • C0010Solvency II value

Non-life income and expenditure: non-life income, expenditure and business model analysis: reporting period (IR.05.04.01.01)

Row

  • R1915Assets - reinsurance recoverables

Columns

  • 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)
  • C0135All (lines of business 4 and 16)
  • C0145All (lines of business 5 and 17)
  • C0160Marine, aviation and transport insurance (lines of business 6 and 18)
  • C0165All (lines of business 7 and 19)
  • C0185All (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

Non-life technical provisions (IR.17.01.01.01)

Rows

  • R0140Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default
  • R0240Total recoverable from reinsurance/SPV and Finite Re after the adjustment for expected losses due to counterparty default

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
  • C0140Non-proportional health reinsurance
  • C0150Non-proportional casualty reinsurance
  • C0160Non-proportional marine, aviation and transport reinsurance
  • C0170Non-proportional property reinsurance
  • C0180Total Non-Life obligation

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 third-country branch (ARB) and annual solo (ARS) returns, as a blocking check.

The Bank’s own words and formula

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

For each LoB and Total in IR.17.01.01.01 - Non-Life Technical Provisions, the "recoverables from reinsurance (total)" should be equal to total recoverables from reinsurance associated to TP calculated as a whole" plus "total recoverables from reinsurance associated to premium provisions" plus "total recoverables from reinsurance associated to provision for claims outstanding ".
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: R0330} = sum({t: IR.17.01.01.01, r: R0140; R0240})

Every Solvency UK rule on IR.05.04

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.