Line4

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

The values reported for collective investment undertakings in rows 0281, 0282 and 0283 must sum to row 0010 in sheet 0015 (OF07.00.01.01, OF09.01.01.01, OF02.00.01.01 and others, Bank of England check boe_b0728)

A warning on the credit and counterparty credit risks and free deliveries: standardised approach to capital requirements (CR SA) (OF07.00.01.01), geographical breakdown of exposures by residence of the obligor: SA exposures (OF CR GB 1) (OF09.01.01.01), own funds requirements (CA2) (OF02.00.01.01), credit and counterparty credit risks and free deliveries: standardised approach to capital requirements for SDDTs (CR SA SDDT) (SC07.00.01.01), geographical breakdown of exposures by residence of the obligor (SA EXPOSURES) (CR GB 1) (SC09.01.01.01) and own funds requirements for SDDTs (CA2 SDDT) (SC02.00.01.01) templates, in the own funds (PRA001) and own funds for SDDTs (PRA116) returns.

Line4 Check runs it on the own funds (PRA001) and own funds for SDDTs (PRA116) returns, proven on test files, check by check: the same outcome on all six test files of those returns.

Check your file for this ruleWhat to do if it fails

The rule in plain words

The values reported for collective investment undertakings in rows 0281, 0282 and 0283 must sum to row 0010 in sheet 0015

In each of 25 columns (listed below) of Credit and counterparty credit risks and free deliveries: standardised approach to capital requirements (CR SA) (OF07.00.01.01): "Total exposures" (row 0010) must equal the sum of "Look-through approach" (row 0281), "Mandate-based approach" (row 0282) and "Fall-back approach" (row 0283).

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 OF07.00.01 as reported.
  6. 06This 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

Own funds requirements (CA2) (OF02.00.01.01)

Row

  • R0200Collective investments undertakings (CIU)

Column

  • C0010All approaches

Credit and counterparty credit risks and free deliveries: standardised approach to capital requirements (CR SA) (OF07.00.01.01)

Rows

  • R0010Total exposures
  • R0281Look-through approach
  • R0282Mandate-based approach
  • R0283Fall-back approach

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
  • C0050(-) Guarantees
  • C0060(-) Credit derivatives
  • C0070(-) Financial collateral: simple method
  • C0080(-) Other funded credit protection
  • C0090(-) Total Outflows
  • C0100Total Inflows (+)
  • C0110Net exposure after CRM substitution effects pre conversion factors
  • C0120Volatility adjustment to the exposure
  • C0130(-) Financial collateral: adjusted value (Cvam)
  • C0140(-) of which: Volatility and maturity adjustments
  • C0150Fully adjusted exposure value (E*)
  • C016010%
  • C017020%
  • C017140%
  • C018050%
  • C0190100%
  • C0200Exposure value
  • C0220Risk-weighted exposure amount
  • C0230Of which: with a credit assessment by a nominated ECAI
  • C0235Of which: where a credit assessment by a nominated ECAI is not available
  • C0240Of which: with a credit assessment derived from central government

Sheet

  • S0015Exposures in the form of units or shares in collective investment undertakings (‘CIUs’)

Geographical breakdown of exposures by residence of the obligor: SA exposures (OF CR GB 1) (OF09.01.01.01)

Rows

  • R0140Collective investments undertakings (CIU)
  • R0141Look-through approach
  • R0142Mandate-based approach
  • R0143Fall-back approach

Columns

  • C0010Original exposure pre conversion factors
  • C0075Exposure value
  • C0090Risk-weighted exposure amount

Own funds requirements for SDDTs (CA2 SDDT) (SC02.00.01.01)

Row

  • R0200Collective investments undertakings (CIU)

Column

  • C0010All approaches

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
  • R0281Look-through approach
  • R0282Mandate-based approach
  • R0283Fall-back approach

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
  • C0050(-) Guarantees
  • C0060(-) Credit derivatives
  • C0070(-) Financial collateral: simple method
  • C0080(-) Other funded credit protection
  • C0090(-) Total Outflows
  • C0100Total Inflows (+)
  • C0110Net exposure after CRM substitution effects pre conversion factors
  • C0120Volatility adjustment to the exposure
  • C0130(-) Financial collateral: adjusted value (Cvam)
  • C0140(-) of which: Volatility and maturity adjustments
  • C0150Fully adjusted exposure value (E*)
  • C016010%
  • C017020%
  • C017140%
  • C018050%
  • C0190100%
  • C0200Exposure value
  • C0220Risk-weighted exposure amount
  • C0230Of which: with a credit assessment by a nominated ECAI
  • C0235Of which: where a credit assessment by a nominated ECAI is not available
  • C0240Of which: with a credit assessment derived from central government

Sheet

  • S0015Exposures in the form of units or shares in collective investment undertakings (‘CIUs’)

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

Rows

  • R0140Collective investments undertakings (CIU)
  • R0141Look-through approach
  • R0142Mandate-based approach
  • R0143Fall-back approach

Columns

  • C0010Original exposure pre conversion factors
  • C0075Exposure value
  • C0090Risk-weighted exposure amount

Which returns it applies to

Line4 Check runs it on the own funds (PRA001) and own funds for SDDTs (PRA116) returns on Bank of England banking taxonomy 4.1.1. The Bank of England applies it to own funds for SDDTs (PRA116) and own funds (PRA001) 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: OF07.00.01.01, r: 0010} = sum({t: OF07.00.01.01, r: 0281; 0282; 0283})

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

scope({t: OF07.00.01.01, c:0010;0030;0035;0040;0050;0060;0070;0080;0090;0100;0110;0120;0130;0140;0150;0160;0170;0171;0180;0190;0200;0220;0230;0235;0240,z:0015, f: banking, fv: banking_reporting})

Every PRA banking rule on OF07.00.01.01

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.