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

‌Market risk: authorisations - Trading book and market risk thresholds (MKR AUTH): non-IMA firms must complete this table (OF90.00.01.01, OF90.00.01.02, Bank of England check boe_b0953)

A blocking check on the ‌Market risk: authorisations - Trading book and market risk thresholds (MKR AUTH) (OF90.00.01.01) and ‌Market risk: authorisations - Market risk approaches (MKR AUTH) (OF90.00.01.02) templates, in the own funds (PRA001) return.

Line4 Check runs it on the own funds (PRA001) 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

non-IMA firms must complete this table

In ‌Market risk: authorisations - Trading book and market risk thresholds (MKR AUTH) (OF90.00.01.01): if "Internal models approach (IMA)" in column "Use this approach (Yes/No)?" (row 0060, column 0010) in ‌Market risk: authorisations - Market risk approaches (MKR AUTH) (OF90.00.01.02) equals false, "Month 3" in column "On- and off-balance sheet business subject to market risk" (row 0010, column 0010) must be reported, and "Month 2" in column "On- and off-balance sheet business subject to market risk" (row 0020, column 0010) must be reported, and "Month 1" in column "On- and off-balance sheet business subject to market risk" (row 0030, column 0010) must be reported, and "Month 3" in column "Trading book" (row 0010, column 0020) must be reported, and "Month 2" in column "Trading book" (row 0020, column 0020) must be reported, and "Month 1" in column "Trading book" (row 0030, column 0020) must be reported, and "Month 3" in column "Total" (row 0010, column 0030) must be reported, and "Month 2" in column "Total" (row 0020, column 0030) must be reported, and "Month 1" in column "Total" (row 0030, column 0030) must be reported, and "Month 3" in column "in % of total assets" (row 0010, column 0040) must be reported, and "Month 2" in column "in % of total assets" (row 0020, column 0040) must be reported, and "Month 1" in column "in % of total assets" (row 0030, column 0040) must be reported, and "Month 3" in column "Positions subject to foreign exchange risk" (row 0010, column 0050) must be reported, and "Month 2" in column "Positions subject to foreign exchange risk" (row 0020, column 0050) must be reported, and "Month 1" in column "Positions subject to foreign exchange risk" (row 0030, column 0050) must be reported, and "Month 3" in column "Positions subject to Commodities risk" (row 0010, column 0060) must be reported, and "Month 2" in column "Positions subject to Commodities risk" (row 0020, column 0060) must be reported, and "Month 1" in column "Positions subject to Commodities risk" (row 0030, column 0060) must be reported, and "Month 3" in column "in % of total assets" (row 0010, column 0070) must be reported, and "Month 2" in column "in % of total assets" (row 0020, column 0070) must be reported, and "Month 1" in column "in % of total assets" (row 0030, column 0070) must be reported, and "Month 3" in column "Total assets" (row 0010, column 0080) must be reported, and "Month 2" in column "Total assets" (row 0020, column 0080) must be reported, and "Month 1" in column "Total assets" (row 0030, column 0080) must be reported.

What to do if your return fails it

  1. 01Open the tables below and find the cells the rule reads.
  2. 02Compare the code or text in your return with the format the rule sets out, character by character, including any prefix and any spaces.
  3. 03It runs only when your filing indicators mark OF90.00.01.01 and OF90.00.01.02 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

‌Market risk: authorisations - Trading book and market risk thresholds (MKR AUTH) (OF90.00.01.01)

Rows

  • R0010Month 3
  • R0020Month 2
  • R0030Month 1

Columns

  • C0010On- and off-balance sheet business subject to market risk
  • C0020Trading book
  • C0030Total
  • C0040in % of total assets
  • C0050Positions subject to foreign exchange risk
  • C0060Positions subject to Commodities risk
  • C0070in % of total assets
  • C0080Total assets

‌Market risk: authorisations - Market risk approaches (MKR AUTH) (OF90.00.01.02)

Row

  • R0060Internal models approach (IMA)

Column

  • C0010Use this approach (Yes/No)?

Which returns it applies to

Line4 Check runs it on the own funds (PRA001) return on Bank of England banking taxonomy 4.1.1. The Bank of England applies it to own funds (PRA001) 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}.

if ({t: OF90.00.01.02, r: 0060, c: 0010} = false()) then (not(isNull({t: OF90.00.01.01, r: 0010, c: 0010})) and not(isNull({t: OF90.00.01.01, r: 0020, c: 0010})) and not(isNull({t: OF90.00.01.01, r: 0030, c: 0010})) and not(isNull({t: OF90.00.01.01, r: 0010, c: 0020})) and not(isNull({t: OF90.00.01.01, r: 0020, c: 0020})) and not(isNull({t: OF90.00.01.01, r: 0030, c: 0020})) and not(isNull({t: OF90.00.01.01, r: 0010, c: 0030})) and not(isNull({t: OF90.00.01.01, r: 0020, c: 0030})) and not(isNull({t: OF90.00.01.01, r: 0030, c: 0030})) and not(isNull({t: OF90.00.01.01, r: 0010, c: 0040})) and not(isNull({t: OF90.00.01.01, r: 0020, c: 0040})) and not(isNull({t: OF90.00.01.01, r: 0030, c: 0040})) and not(isNull({t: OF90.00.01.01, r: 0010, c: 0050})) and not(isNull({t: OF90.00.01.01, r: 0020, c: 0050})) and not(isNull({t: OF90.00.01.01, r: 0030, c: 0050})) and not(isNull({t: OF90.00.01.01, r: 0010, c: 0060})) and not(isNull({t: OF90.00.01.01, r: 0020, c: 0060})) and not(isNull({t: OF90.00.01.01, r: 0030, c: 0060})) and not(isNull({t: OF90.00.01.01, r: 0010, c: 0070})) and not(isNull({t: OF90.00.01.01, r: 0020, c: 0070})) and not(isNull({t: OF90.00.01.01, r: 0030, c: 0070})) and not(isNull({t: OF90.00.01.01, r: 0010, c: 0080})) and not(isNull({t: OF90.00.01.01, r: 0020, c: 0080})) and not(isNull({t: OF90.00.01.01, r: 0030, c: 0080}))) else true()

Every PRA banking rule on OF90.00.01.01

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.