Line4

3 min readBlockingBank of England taxonomy 2.2.0Updated 11 November 2026

Non-life income and expenditure: a total must equal the sum of its parts (IR.05.04, Bank of England rule IR_bv3001_01)

A blocking check on the non-life income and expenditure template (IR.05.04), 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

In IR.05.04.01.01, per row - All non-life business (i.e. excluding annuities stemming from accepted insurance and reinsurance contracts) = Sum Line of Business for: non-life insurance and accepted proportional reinsurance obligations and Line of Business for: accepted non-proportional reinsurance

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 table 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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.05.04 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

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

Rows

  • R0110Gross written premiums
  • R0113Gross written premiums - accepted reinsurance
  • R0140Gross written premiums - relating to contracts incepting prior to the period
  • R0160Net written premiums
  • R0210Gross earned premiums
  • R0211Gross provision for unearned premium
  • R0212Gross provision for unearned premium - FSCS
  • R0220Net earned premiums
  • R0610Gross (undiscounted) claims incurred
  • R0612Gross (undiscounted) claims incurred - accepted reinsurance
  • R0620Gross claims paid during the period
  • R0631Gross (undiscounted) claims provision at end of the period - accepted reinsurance
  • R0640Gross (undiscounted) claims provision at start of the period
  • R0650Gross (undiscounted) claims incurred - claim events that occurred prior to the period
  • R0660Gross claims paid during the period - claim events that occurred prior to the period
  • R0680Gross (undiscounted) claims provision at end of the period - claim events that occurred prior to the period
  • R0690Net (undiscounted) claims incurred
  • R0700Net claims paid during the period
  • R0710Net (undiscounted) claims provision at end of the period
  • R0720Net (undiscounted) claims provision at start of the period
  • R0724Net (undiscounted) claims incurred - claim events that occurred prior to the period
  • R0725Net claims paid during the period - claim events that occurred prior to the period
  • R0726Net (undiscounted) claims provision at end of the period - claim events that occurred prior to the period
  • R0810Net (discounted) claims incurred - business transfers-out
  • R0940Claims management costs - other than ALAE
  • R0950Acquisition costs - commission
  • R0960Acquisition costs - other
  • R0970Reinsurance commissions and profit participations
  • R0985Acquisition costs, commissions, claims management costs - other than ALAE

Columns

  • C0015All non-life business (ie excluding annuities stemming from accepted insurance and reinsurance contracts)
  • 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

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.05.04.01.01, c: C0015} = sum({t: IR.05.04.01.01, c: C0110; C0120; C0130; C0135; C0145; C0160; C0165; C0185; C0230; C0240; C0250; C0260; C0310; C0320; C0330; C0340})

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.