Line4

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

The sum of 5 rows in column "Direct exposures" must equal the sum of "Loan commitments" in Part 2: Exposures to intragroup counterparties (SR801.04.01.01, SR801.02.01.01, Bank of England check boe_b1004_m)

A warning on the part 4: Instrument and collateral breakdown (SR801.04.01.01) and part 2: Exposures to intragroup counterparties (SR801.02.01.01) templates, in the intragroup exposures (RFB001) return.

Line4 Check runs it on the intragroup exposures (RFB001) return, proven on test files, check by check: the same outcome on all eight test files of that return.

Check your file for this ruleWhat to do if it fails

The rule in plain words

In Part 4: Instrument and collateral breakdown (SR801.04.01.01): the sum of 5 rows (listed below) in column "Direct exposures" (column 010) must equal the sum of "Loan commitments" (column 090) in Part 2: Exposures to intragroup counterparties (SR801.02.01.01).

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 SR801.02.01 and SR801.04.01 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

Part 2: Exposures to intragroup counterparties (SR801.02.01.01)

Column

  • C090Loan commitments

Part 4: Instrument and collateral breakdown (SR801.04.01.01)

Rows

  • R120Acceptances
  • R130Forward deposits
  • R140Undrawn credit facilities with an original maturity of more than one year
  • R150Undrawn credit facilities with an original maturity of up to and including one year
  • R160Undrawn credit facilities comprising agreements to lend which may be cancelled unconditionally at any time without notice

Column

  • C010Direct exposures

Which returns it applies to

Line4 Check runs it on the intragroup exposures (RFB001) return on Bank of England banking taxonomy 4.1.1. The Bank of England applies it to intragroup exposures (RFB001) returns, as a warning.

The Bank’s own words and formula

The plain words above spell out the Bank’s formula, with each cell named from its templates. In the Bank of England’s list of validations, word for word:

boe_b1004_m: T1: SR801.04.01.01; T2: SR801.02.01.01; Expression: sum({SR801.04.01.01, r120-160, c010}) = sum({SR801.02.01.01, c090})
Show the formulaShow

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

sum({t: SR801.04.01.01, r: 120; 130; 140; 150; 160, c: 010}) = sum({t: SR801.02.01.01, c: 090})

Every PRA banking rule on SR801.04.01.01

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.