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2 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) - Memorandum items - Retail and real estate exposures - subject to the currency mismatch multiplier: a value must not be more than another (SC07.00.01.05, Bank of England check boe_b0064-2_ss)

A warning on the credit and counterparty credit risks and free deliveries: standardised approach to capital requirements for SDDTs (CR SA SDDT) - Memorandum items - Retail and real estate exposures - subject to the currency mismatch multiplier template (SC07.00.01.05), 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 row "Retail and real estate exposures - subject to the currency mismatch multiplier" (0380) of Credit and counterparty credit risks and free deliveries: standardised approach to capital requirements for SDDTs (CR SA SDDT) - Memorandum items - Retail and real estate exposures - subject to the currency mismatch multiplier (SC07.00.01.05): "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 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. 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) - Memorandum items - Retail and real estate exposures - subject to the currency mismatch multiplier (SC07.00.01.05)

Row

  • R0380Retail and real estate exposures - subject to the currency mismatch multiplier

Columns

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

Sheets

  • S0001Total (SA exposures)
  • S0009Retail
  • S0010Real estate exposures

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: SC07.00.01.05, r: 0380, c: 0200} <= {t: SC07.00.01.05, r: 0380, c: 0150}

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

scope({t: SC07.00.01.05, z:0001;0009;0010, f: banking, fv: banking_reporting_sddt})

Every PRA banking rule on SC07.00.01.05

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.