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

Balance Sheet: Forecast data [Assets]: values must agree (FF01.01.02.01, Bank of England check boe_v0768_m_2)

A blocking check on the balance Sheet: Forecast data [Assets] template (FF01.01.02.01), in the PRA 104, 105, 106, 107 GAAP based balance sheet and profit & loss forecasts (PRA_GAAP) return.

Line4 Check runs it on the PRA 104, 105, 106, 107 GAAP based balance sheet and profit & loss forecasts (PRA_GAAP) return, proven on test files, check by check: the same outcome on all seven test files of that return.

Check your file for this rule

The rule in plain words

In each of "Forecast - end current year" (column 0010) and "Forecast - end next year" (column 0020) of Balance Sheet: Forecast data [Assets] (FF01.01.02.01): "Total assets" (row 0380) must equal "Cash, cash balances at central banks and other demand deposits" (row 0010) plus "Financial assets held for trading" (row 0050) plus "Trading financial assets" (row 0091) plus "Non-trading financial assets mandatorily at fair value through profit or loss" (row 0096) plus "Financial assets designated at fair value through profit or loss" (row 0100) plus "Financial assets at fair value through other comprehensive income" (row 0141) plus "Non-trading non-derivative financial assets measured at fair value through profit or loss" (row 0171) plus "Non-trading non-derivative financial assets measured at fair value to equity" (row 0175) plus "Financial assets at amortised cost" (row 0181) plus "Non-trading non-derivative financial assets measured at a cost-based method" (row 0231) plus "Other non-trading non-derivative financial assets" (row 0234) plus "Derivatives - Hedge accounting" (row 0240) plus "Fair value changes of the hedged items in portfolio hedge of interest rate risk" (row 0250) plus "Investments in subsidiaries, joint ventures and associates" (row 0260) plus "Tangible assets" (row 0270) plus "Intangible assets" (row 0300) plus "Tax assets" (row 0330) plus "Other assets" (row 0360) plus "Non-current assets and disposal groups classified as held for sale" (row 0370) minus "(-) Haircuts for trading assets at fair value" (row 0375).

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.

This is a blocking check. A return that fails it is normally rejected, so fix it before you submit. It runs only when your filing indicators mark FF01.01.02 as reported.

The cells it reads

Balance Sheet: Forecast data [Assets] (FF01.01.02.01)

Rows

  • R0010Cash, cash balances at central banks and other demand deposits
  • R0050Financial assets held for trading
  • R0091Trading financial assets
  • R0096Non-trading financial assets mandatorily at fair value through profit or loss
  • R0100Financial assets designated at fair value through profit or loss
  • R0141Financial assets at fair value through other comprehensive income
  • R0171Non-trading non-derivative financial assets measured at fair value through profit or loss
  • R0175Non-trading non-derivative financial assets measured at fair value to equity
  • R0181Financial assets at amortised cost
  • R0231Non-trading non-derivative financial assets measured at a cost-based method
  • R0234Other non-trading non-derivative financial assets
  • R0240Derivatives - Hedge accounting
  • R0250Fair value changes of the hedged items in portfolio hedge of interest rate risk
  • R0260Investments in subsidiaries, joint ventures and associates
  • R0270Tangible assets
  • R0300Intangible assets
  • R0330Tax assets
  • R0360Other assets
  • R0370Non-current assets and disposal groups classified as held for sale
  • R0375(-) Haircuts for trading assets at fair value
  • R0380Total assets

Columns

  • C0010Forecast - end current year
  • C0020Forecast - end next year

Which returns it applies to

Line4 Check runs it on the PRA 104, 105, 106, 107 GAAP based balance sheet and profit & loss forecasts (PRA_GAAP) return on Bank of England banking taxonomy 4.1.1. The Bank of England applies it to PRA 104, 105, 106, 107 GAAP based balance sheet and profit & loss forecasts (PRA_GAAP) returns, as a blocking check.

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_v0768_m_2: [FF 01.01.02 (C0010-0020)] {r0380} = {r0010} + {r0050} + {r0091} + {r0096} + {r0100} + {r0141} + {r0171} + {r0175} + {r0181} + {r0231} + {r0234} + {r0240} + {r0250} + {r0260} + {r0270} + {r0300} + {r0330} + {r0360} + {r0370} - {r0375}
Show the formulaShow

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

{t: FF01.01.02.01, r: 0380} = {t: FF01.01.02.01, r: 0010} + {t: FF01.01.02.01, r: 0050} + {t: FF01.01.02.01, r: 0091} + {t: FF01.01.02.01, r: 0096} + {t: FF01.01.02.01, r: 0100} + {t: FF01.01.02.01, r: 0141} + {t: FF01.01.02.01, r: 0171} + {t: FF01.01.02.01, r: 0175} + {t: FF01.01.02.01, r: 0181} + {t: FF01.01.02.01, r: 0231} + {t: FF01.01.02.01, r: 0234} + {t: FF01.01.02.01, r: 0240} + {t: FF01.01.02.01, r: 0250} + {t: FF01.01.02.01, r: 0260} + {t: FF01.01.02.01, r: 0270} + {t: FF01.01.02.01, r: 0300} + {t: FF01.01.02.01, r: 0330} + {t: FF01.01.02.01, r: 0360} + {t: FF01.01.02.01, r: 0370} - {t: FF01.01.02.01, r: 0375}

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

scope({t: FF01.01.02.01, c: 0010; 0020, seq: False, f: banking, fv: financialstatements})

Every PRA banking rule on FF01.01.02.01

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.