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

Memorandum items for SDDTs (CA4 SDDT): the sum of assets and liabilities shall add up to the total amount (SC04.00.01.01, Bank of England check boe_b1036_ss)

A blocking check on the memorandum items for SDDTs (CA4 SDDT) template (SC04.00.01.01), 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

The sum of assets and liabilities shall add up to the total amount

In column "Amount" (0010) of Memorandum items for SDDTs (CA4 SDDT) (SC04.00.01.01): "Total fair valued assets and liabilities" (row 0870) must equal the sum of "of which: Assets" (row 0880) and "of which: Liabilities" (row 0890).

What to do if your return fails it

  1. 01Open the table 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 SC04.00.01 as reported.
  6. 06This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

Memorandum items for SDDTs (CA4 SDDT) (SC04.00.01.01)

Rows

  • R0870Total fair valued assets and liabilities
  • R0880of which: Assets
  • R0890of which: Liabilities

Column

  • C0010Amount

A worked example

With simple numbers.

Illustrative values
of which: Assets1,200
of which: Liabilities800
Together2,000
What the rule then expects

Total fair valued assets and liabilities must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

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 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}.

{t: SC04.00.01.01, r: 0870, c: 0010} = {t: SC04.00.01.01, r: 0880, c: 0010} + {t: SC04.00.01.01, r: 0890, c: 0010}

Every PRA banking rule on SC04.00.01.01

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.