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

Exposure value post adjustments is the sum of the adjustments and the exposure value pre-conversion factors (SC07.00.01.01, SC09.01.01.01, Bank of England check boe_b0047_ss)

A blocking check on the credit and counterparty credit risks and free deliveries: standardised approach to capital requirements for SDDTs (CR SA SDDT) (SC07.00.01.01) and geographical breakdown of exposures by residence of the obligor (SA EXPOSURES) (CR GB 1) (SC09.01.01.01) templates, in the own funds for SDDTs (PRA116) return.

Line4 Check runs it on the own funds for SDDTs (PRA116) return, proven on test files, check by check: the same outcome on all three test files of that return.

Check your file for this ruleWhat to do if it fails

The rule in plain words

Exposure value post adjustments is the sum of the adjustments and the exposure value pre-conversion factors

In each of 57 rows (listed below) of Credit and counterparty credit risks and free deliveries: standardised approach to capital requirements for SDDTs (CR SA SDDT) (SC07.00.01.01): "Exposure net of value adjustments, provisions, and on-balance sheet netting" (column 0040) must equal the sum of "Original exposure pre conversion factors" (column 0010), "(-) Value adjustments and provisions associated with the original exposure" (column 0030) and "(-) Adjustment to exposure value due to on-balance sheet netting" (column 0035).

What to do if your return fails it

  1. 01Open the tables 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 SC07.00.01 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

Credit and counterparty credit risks and free deliveries: standardised approach to capital requirements for SDDTs (CR SA SDDT) (SC07.00.01.01)

Rows

  • R0010Total exposures
  • R0015of which: Defaulted exposures
  • R0020of which: SME
  • R0021of which: Exposures to corporates - Specialised lending - Object finance exposures
  • R0022of which: Exposures to corporates - Specialised lending - Commodities finance exposures
  • R0023of which: Exposures to corporates - Specialised lending - Project finance exposures
  • R0024of which: pre-operational phase
  • R0025of which: operational phase
  • R0026of which: high quality operational phase
  • R0070On-balance sheet exposures subject to credit risk
  • R0080Off-balance sheet exposures subject to credit risk
  • R01400%
  • R01502%
  • R01604%
  • R017010%
  • R017115%
  • R018020%
  • R018125%
  • R018230%
  • R019035%
  • R019140%
  • R019245%
  • R020050%
  • R020160%
  • R020265%
  • R022075%
  • R022180%
  • R022285%
  • R0230100%
  • R0231105%
  • R0232110%
  • R0233130%
  • R0234135%
  • R0240150%
  • R0250250%
  • R0261400%
  • R02701250%
  • R0280Other risk weights
  • R0281Look-through approach
  • R0282Mandate-based approach

And 17 more.

Columns

  • C0010Original exposure pre conversion factors
  • C0030(-) Value adjustments and provisions associated with the original exposure
  • C0035(-) Adjustment to exposure value due to on-balance sheet netting
  • C0040Exposure net of value adjustments, provisions, and on-balance sheet netting

Sheets

  • S0001Total (SA exposures)
  • S0002Central governments or Central banks
  • S0003Regional governments or local authorities
  • S0004Public sector entities
  • S0005Multilateral development banks
  • S0006International organisations
  • S0007Institutions
  • S0008Corporates
  • S0009Retail
  • S0010Real estate exposures
  • S0011Exposures in default
  • S0012Exposures associated with particularly high risk
  • S0013Eligible covered bonds
  • S0015Exposures in the form of units or shares in collective investment undertakings (‘CIUs’)
  • S0016Subordinated debt, equity and other own funds instruments
  • S0017Other items

Geographical breakdown of exposures by residence of the obligor (SA EXPOSURES) (CR GB 1) (SC09.01.01.01)

Rows

  • R0010Central governments or central banks
  • R0020Regional governments or local authorities
  • R0030Public sector entities
  • R0040Multilateral Development Banks
  • R0050International Organisations
  • R0060Institutions
  • R0070Corporates
  • R0075Of which: SME
  • R0080Retail
  • R0085Of which: SME
  • R0090Real estate exposures
  • R0091of which: Regulatory residential real estate
  • R0092of which: Regulatory commercial real estate
  • R0093of which: Other real estate
  • R0094of which: Land acquisition, development and construction
  • R0095of which: SME
  • R0100Exposures in default
  • R0110Exposures associated with particularly high risk
  • R0120Eligible covered bonds
  • R0140Collective investments undertakings (CIU)
  • R0141Look-through approach
  • R0142Mandate-based approach
  • R0143Fall-back approach
  • R0150Subordinated debt, equity and other own funds instruments
  • R0160Other items
  • R0170Total exposures

Columns

  • C0010Original exposure pre conversion factors
  • C0020Defaulted exposures

A worked example

With simple numbers.

Illustrative values
Original exposure pre conversion factors1,200
(-) Value adjustments and provisions associated with the original exposure800
(-) Adjustment to exposure value due to on-balance sheet netting450
Together2,450
What the rule then expects

Exposure net of value adjustments, provisions, and on-balance sheet netting must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Which returns it applies to

Line4 Check runs it on the own funds for SDDTs (PRA116) return on Bank of England banking taxonomy 4.1.1. The Bank of England applies it to own funds for SDDTs (PRA116) returns, as a blocking check.

The Bank’s own words and formula

The first paragraph of the plain words above is the Bank of England’s own, word for word, from its list of validations. The second spells out its formula, with each cell named from its templates.

Show the formulaShow

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

{t: SC07.00.01.01, c: 0040} = {t: SC07.00.01.01, c: 0010} + {t: SC07.00.01.01, c: 0030} + {t: SC07.00.01.01, c: 0035}

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

scope({t: SC07.00.01.01, r:0010;0015;0020;0021;0022;0023;0024;0025;0026;0070;0080;0140;0150;0160;0170;0171;0180;0181;0182;0190;0191;0192;0200;0201;0202;0220;0221;0222;0230;0231;0232;0233;0234;0240;0250;0261;0270;0280;0281;0282;0283;0284;0285;0330;0331;0332;0340;0341;0342;0343;0344;0350;0351;0352;0353;0354;0360,z:0001;0002;0003;0004;0005;0006;0007;0008;0009;0010;0011;0012;0013;0015;0016;0017, f: banking, fv: banking_reporting_sddt})

Every PRA banking rule on SC07.00.01.01

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.