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

Part 4: Instrument and collateral breakdown: a total must equal the sum of its parts (SR801.04.01.01, SR801.02.01.01, Bank of England check boe_b1019_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 20 rows (listed below) in column "(-) Funded credit protection other than substitution effect" (column 040) must equal the sum of "(-) Funded credit protection other than substitution effect" (column 300) in Part 2: Exposures to intragroup counterparties (SR801.02.01.01).

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

  • C300(-) Funded credit protection other than substitution effect

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

Rows

  • R010Debt securities
  • R020Loans and advances
  • R030Repurchase transactions
  • R040Securities or commodities lending or borrowing transactions (securities financing transactions)
  • R050Margin lending transactions
  • R060Money market fund (MMF) shares/units
  • R070Shares and other equities
  • R080Long settlement transactions
  • R090Interest-rate contracts
  • R100Foreign-exchange contracts and contracts concerning gold
  • R110Contracts of a similar nature (as defined in Annex II(3) of Regulation (EU) No 575/2013)
  • 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
  • R170Guarantees having the character of credit substitutes
  • R180Credit derivatives
  • R190Irrevocable standby letters of credit
  • R200Other commitments

Column

  • C040(-) Funded credit protection other than substitution effect

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_b1019_m: T1: SR801.04.01.01; T2: SR801.02.01.01; Expression: sum({SR801.04.01.01, r010-200, c040}) = sum({SR801.02.01.01, c300})
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: 010; 020; 030; 040; 050; 060; 070; 080; 090; 100; 110; 120; 130; 140; 150; 160; 170; 180; 190; 200, c: 040}) = sum({t: SR801.02.01.01, c: 300})

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.