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

Intragroup financial reporting (detailed breakdown) Breakdown of financial liabilities: a total must equal the sum of its parts (SR08.01.04.01, SR08.01.04.02, Bank of England check boe_v0830_m)

A blocking check on the intragroup financial reporting (detailed breakdown) Breakdown of financial liabilities (SR08.01.04.01) and intragroup financial reporting (detailed breakdown) Breakdown of financial liabilities (SR08.01.04.02) templates, in the intragroup financial reporting (core and detailed breakdowns) (RFB004) return.

Line4 Check does not run it on the intragroup financial reporting (core and detailed breakdowns) (RFB004) return. In the Bank’s list but missing from its package. The Bank’s list of validations says this check is in its XBRL for the return, but the Bank’s taxonomy package has no such check for it, so there is no formula to run.

Check your RFB004 returnWhat to do if it fails

Line4 Check does not run this check yet, so the button checks your return against the Bank's other checks for it. The validation run when you submit includes this one.

The rule in plain words

In each of "Designated at fair value through profit or loss" (column 0020) and "Amortised cost" (column 0030) of Intragroup financial reporting (detailed breakdown) Breakdown of financial liabilities (SR08.01.04.01): "Financial liabilities" (row 0450) in Intragroup financial reporting (detailed breakdown) Breakdown of financial liabilities (SR08.01.04.02) must equal the sum of "Deposits" (row 0050), "Debt securities issued" (row 0360) and "Other financial liabilities" (row 0440).

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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. 04This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

Intragroup financial reporting (detailed breakdown) Breakdown of financial liabilities (SR08.01.04.01)

Rows

  • R0050Deposits
  • R0360Debt securities issued
  • R0440Other financial liabilities

Columns

  • C0020Designated at fair value through profit or loss
  • C0030Amortised cost

Intragroup financial reporting (detailed breakdown) Breakdown of financial liabilities (SR08.01.04.02)

Row

  • R0450Financial liabilities

Columns

  • C0020Designated at fair value through profit or loss
  • C0030Amortised cost

Which returns it applies to

It is an active check of the Bank's for the intragroup financial reporting (core and detailed breakdowns) (RFB004) return on Bank of England banking taxonomy 4.1.1. Line4 Check does not run it yet, for the reason above. The Bank of England applies it to intragroup financial reporting (core and detailed breakdowns) (RFB004) 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_v0830_m: T1: SR08.01.04.01; T2: SR08.01.04.02; columns: {SR08.01.04.01, c0020;0030}, {SR08.01.04.02, c0020;0030}; Expression: {SR08.01.04.02, r0450} = {SR08.01.04.01, r0050} + {SR08.01.04.01, r0360} + {SR08.01.04.01, r0440}
Show the formulaShow

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

{t: SR08.01.04.02, r: 0450} = {t: SR08.01.04.01, r: 0050} + {t: SR08.01.04.01, r: 0360} + {t: SR08.01.04.01, r: 0440}

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

scope({t: SR08.01.04.02, c: 0020; 0030, seq: False, f: banking, fv: structural_reform}, {t: SR08.01.04.01, c: 0020; 0030, seq: False, f: banking, fv: structural_reform})

Every PRA banking rule on SR08.01.04.01

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.