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2 min readBlockingBank of England taxonomy 2.2.0Updated 11 November 2026

Non-life income and expenditure: values must agree (IR.05.04, Bank of England rule IR_bv3045_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 rule

The rule in plain words

For the rows in IR.05.04.01.01 that relate to insurance (direct) business only, ‘Motor vehicle liability insurance (lines of business 4 and 16) All’[column c0135] must equal ‘Motor vehicle liability insurance - personal lines -(sub-class of line of business 4)’[column c0140] plus ‘Motor vehicle liability insurance -non personal lines -(sub-class of line of business 4)’ [column c0141]

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.05.04 as reported.

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

  • R0111Gross written premiums - insurance (direct)
  • R0112Gross written premiums - insurance (direct) - new business
  • R0120Gross written premiums - contracts of duration 12 months or less - insurance (direct)
  • R0130Gross written premiums - contracts of duration more than 12 months - insurance (direct)
  • R0212Gross provision for unearned premium - FSCS
  • R0213Gross earned premiums - insurance (direct)
  • R0611Gross (undiscounted) claims incurred - insurance (direct)
  • R0621Gross claims paid during the period - insurance (direct)
  • R0630Gross (undiscounted) claims provision at end of the period - insurance (direct)
  • R0635Gross (undiscounted) claims provision at end of the period - FSCS
  • R0641Gross (undiscounted) claims provision at start of the period - insurance (direct)
  • R0651Gross (undiscounted) claims incurred - claim events that occurred prior to the period - insurance (direct)
  • R0661Gross claims paid during the period - claim events that occurred prior to the period - insurance (direct)
  • R0681Gross (undiscounted) claims provision at end of the period - claim events that occurred prior to the period - insurance (direct)
  • R0820Allocated loss adjustment expenses (ALAE) incurred - insurance (direct)
  • R0830Allocated loss adjustment expenses (ALAE) paid - insurance (direct)
  • R1710Number of risks written in the period - insurance (direct)
  • R1730Sum insured in-force at end of the period - insurance (direct)

Columns

  • C0135All (lines of business 4 and 16)
  • C0140Personal lines - (sub-class of line of business 4)
  • C0141Non-personal lines (sub-class of line of business 4)

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: C0135} = {t: IR.05.04.01.01, c: C0140} + {t: IR.05.04.01.01, c: C0141}

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.