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2 min readBlockingBank of England banking taxonomy 4.1.1Updated 11 November 2026

Own funds for SDDTs (CA1 SDDT): every value in the cells it covers must be zero or less (SC01.00.02.01, Bank of England check boe_b0007_ss)

A blocking check on the own funds for SDDTs (CA1 SDDT) template (SC01.00.02.01), in the capital+ forecast semi annual for SDDTs and SDDT consolidation entities (PRA117) return.

Line4 Check runs it on the capital+ forecast semi annual for SDDTs and SDDT consolidation entities (PRA117) return, proven on test files, check by check: the same outcome on all eight test files of that return.

Check your file for this ruleWhat to do if it fails

The rule in plain words

In Own funds for SDDTs (CA1 SDDT) (SC01.00.02.01): every value in the cells it covers must be zero or less.

What to do if your return fails it

  1. 01Open the table below and find the cells the rule reads.
  2. 02Compare the values in your return. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  3. 03It runs only when your filing indicators mark SC01.00.02 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

Own funds for SDDTs (CA1 SDDT) (SC01.00.02.01)

Rows

  • R0170(-) Part of interim or year-end profit not eligible
  • R0260(-) Increases in equity resulting from securitised assets
  • R0290(-) Value adjustments due to the requirements for prudent valuation
  • R0300(-) Goodwill
  • R0340(-) Other intangible assets
  • R0370(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities
  • R0390(-) Defined benefit pension fund assets
  • R0430(-) Reciprocal cross holdings in CET1 Capital
  • R0440(-) Excess of deduction from Additional Tier 1 (AT1) items over AT1 Capital
  • R0450(-) Qualifying holdings outside the financial sector
  • R0460(-) Securitisation positions
  • R0470(-) Free deliveries
  • R0480(-) CET1 instruments of financial sector entities where the institution does not have a significant investment
  • R0481(-) AT1 instruments of financial sector entities where the institution does not have a significant investment
  • R0482(-) T2 instruments of financial sector entities where the institution does not have a significant investment
  • R0490(-) Deductible deferred tax assets that rely on future profitability and arise from temporary differences
  • R0500(-) CET1 instruments of financial sector entities where the institution has a significant investment
  • R0501(-) AT1 instruments of financial sector entities where the institution has a significant investment
  • R0502(-) T2 instruments of financial sector entities where the institution has a significant investment
  • R0515(-) Other foreseeable tax charges
  • R0524(-) Additional deductions of CET1 Capital due to Article 3 CRR
  • R0690(-) Reciprocal cross holdings in AT1 Capital
  • R0720(-) Excess of deduction from T2 items over T2 Capital
  • R0744(-) Additional deductions of AT1 Capital due to Article 3 CRR
  • R0930(-) Reciprocal cross holdings in T2 Capital
  • R0955(-) Excess of deductions from eligible liabilities over eligible liabilities
  • R0974(-) Additional deductions of T2 Capital due to Article 3 CRR

Columns

  • C0030Q2
  • C0050Q4
  • C0070Q6
  • C0090Q8
  • C0100Year-end following Q8

Which returns it applies to

Line4 Check runs it on the capital+ forecast semi annual for SDDTs and SDDT consolidation entities (PRA117) return on Bank of England banking taxonomy 4.1.1. The Bank of England applies it to capital+ forecast semi annual for SDDTs and SDDT consolidation entities (PRA117) returns, as a blocking check.

The Bank’s own words and formula

The plain words above spell out the Bank’s formula, with each cell named from its templates. In the Bank of England’s list of validations, word for word:

[boe_b0007_ss];[scope({t: SC01.00.02.01, r:0170;0260;0290;0300;0340;0370;0390;0430;0440;0450;0460;0470;0480;0481;0482;0490;0500;0501;0502;0515;0524;0690;0720;0744;0930;0955;0974,c:0030;0050;0070;0090;0100})];[{t: SC01.00.02.01} <= 0]
Show the formulaShow

The Bank of England's formula. Cells are written as {t: table, r: row, c: column}.

{t: SC01.00.02.01} <= 0

Where it applies, in the Bank's words (its scope):

scope({t: SC01.00.02.01, r:0170;0260;0290;0300;0340;0370;0390;0430;0440;0450;0460;0470;0480;0481;0482;0490;0500;0501;0502;0515;0524;0690;0720;0744;0930;0955;0974,c:0030;0050;0070;0090;0100, f: banking, fv: capital_plus_sddt})

Every PRA banking rule on SC01.00.02.01

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.