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

Credit and counterparty credit risks and free deliveries: standardised approach to capital requirements for SDDTs (CR SA SDDT): a value must not be more than another (SC07.00.01.01, SC09.01.01.01, Bank of England check boe_b0064-1_ss)

A warning 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 off-balance sheet conversion factors (Column 0200) should be less than or equal to Fully adjusted exposure value (column 0150)

In each of 53 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 value" (column 0200) must not be more than "Fully adjusted exposure value (E*)" (column 0150).

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.

What to do if your return fails it

  1. 01Open the tables 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. 03The Bank of England allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark SC07.00.01 as reported.
  5. 05This is a warning. It does not stop the return on its own, but your supervisor may ask you to explain it.

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%
  • R021070%
  • R022075%
  • R022180%
  • R022285%
  • R0230100%
  • R0231105%
  • R0232110%
  • R0233130%
  • R0234135%
  • R0240150%
  • R0250250%
  • R0261400%
  • R02701250%
  • R0280Other risk weights
  • R0330of which: Real estate exposures - regulatory residential real estate exposures

And 13 more.

Columns

  • C0150Fully adjusted exposure value (E*)
  • C0200Exposure value

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)
  • R0150Subordinated debt, equity and other own funds instruments
  • R0160Other items
  • R0170Total exposures

Column

  • C0075Exposure value

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 warning.

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: 0200} <= {t: SC07.00.01.01, c: 0150}

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;0210;0220;0221;0222;0230;0231;0232;0233;0234;0240;0250;0261;0270;0280;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.