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1 min readBlockingBank of England taxonomy 2.2.0Updated 11 November 2026

Non-life technical provisions: values must agree (IR.17.01, Bank of England rule IR_bv1905)

A blocking check on the non-life technical provisions template (IR.17.01), in the annual solo (ARS) and annual third-country branch (ARB) returns.

Check your file for this rule

The rule in plain words

'Best estimate: Premiums provisions: Gross - Total' reported in {IR.17.01, r0060} must equal 'Cash flows of the Best estimate of Premium Provisions (Gross): Cash out-flows: Future benefits and claims and allocated loss adjustment expenses' {IR.17.01, r0370} plus 'Cash flows of the Best estimate of Premium Provisions (Gross): Cash out-flows: Future expenses that are not ALAE and other cash-out flows' {IR.17.01, r0380} less 'Cash flows of the Best estimate of Premium Provisions (Gross): Cash in-flows: Future premiums' {IR.17.01, r0390} less 'Cash flows of the Best estimate of Premium Provisions (Gross): Cash in-flows: Other cash-in flows (incl. Recoverable from salvages and subrogations)' {IR.17.01, r0400}; for columns (c0020 to c0180)

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.

This is a blocking check. A return that fails it is normally rejected, so fix it before you submit. It runs only when your filing indicators mark IR.17.01 as reported.

The cells it reads

Non-life technical provisions (IR.17.01.01.01)

Rows

  • R0060Gross - Total
  • R0370Future benefits and claims and allocated loss adjustment expenses
  • R0380Future expenses that are not ALAE and other cash-out flows
  • R0390Future premiums
  • R0400Other cash-in flows (incl. Recoverable from salvages and subrogations)

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

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: R0060} = sum({t: IR.17.01.01.01, r: R0370; R0380}) - sum({t: IR.17.01.01.01, r: R0390; R0400})

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.