1 min readBlockingBank of England taxonomy 2.2.0Updated 11 November 2026

Basic information - general: if the reported reference date > 31.12.2026 then NACE 2.0 column must be blank (IR.01.02, IR.11.01, Bank of England rule IR_bv3040_04)

A blocking check on the basic information - general (IR.01.02) and assets held as collateral (IR.11.01) templates, in the annual group (ARG) return.

The rule in plain words

If the reported reference date > 31.12.2026 then NACE 2.0 column must be blank

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. 03It runs only when your filing indicators mark IR.01.02 and IR.11.01 as reported.
  4. 04This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

Basic information - general (IR.01.02.04.01)

Row

  • R0090Reporting reference date

Column

  • C0010c

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

Column

  • C0190Issuer Sector NACE 2.0

Which returns it applies to

Line4 Check runs it on annual group (ARG) return on Bank of England taxonomy 2.2.0. The Bank of England applies it to annual group (ARG) 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}.

if {t: IR.01.02.04.01, r: R0090, c: C0010} > createDate(2026, 12, 31) then isNull({t: IR.11.01.04.02, c: C0190, z: Z0001}) else true()

Every Solvency UK rule on IR.01.02

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.