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1 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_11)

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.05.04.01.03 that relate to insurance (direct) business only, ‘Fire and other damage to property insurance (lines of business 7 and 19) All’[column c2165] must equal ‘Fire and other damage to property insurance - personal lines -(sub-class of line of business 7)’[column c2170] plus ‘Fire and other damage to property insurance -non personal lines -(sub-class of line of business 7)’ [column c2180]

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: plan year 2 (IR.05.04.01.03)

Rows

  • R0111Gross written premiums - insurance (direct)
  • R0112Gross written premiums - insurance (direct) - new business
  • R0213Gross earned premiums - insurance (direct)
  • R0611Gross (undiscounted) claims incurred - insurance (direct)
  • R0651Gross (undiscounted) claims incurred - claim events that occurred prior to the period - insurance (direct)
  • R1710Number of risks written in the period - insurance (direct)
  • R1730Sum insured in-force at end of the period - direct business

Columns

  • C2165All (lines of business 7 and 19)
  • C2170Personal lines (sub-class of line of business 7)
  • C2180Non-personal lines (sub-class of line of business 7)

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.05.04.01.03, c: C2165, z: Z0001} = {t: IR.05.04.01.03, c: C2170, z: Z0001} + {t: IR.05.04.01.03, c: C2180, z: Z0001}

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.