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

Statement of comprehensive income: a total must equal the sum of its parts (SR03.00.03.01, Bank of England check boe_v1054_m)

A blocking check on the statement of comprehensive income template (SR03.00.03.01), in the intragroup financial reporting (core) (RFB003) return.

Line4 Check runs it on the intragroup financial reporting (core) (RFB003) 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 column "Current period: Intragroup transactions" (column 0010) of Statement of comprehensive income (SR03.00.03.01): "Non-current assets and disposal groups held for sale" (row 0280) must equal the sum of "Valuation gains or (-) losses taken to equity" (row 0290), "Transferred to profit or loss" (row 0300) and "Other reclassifications" (row 0310).

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 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 SR03.00.03 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

Statement of comprehensive income (SR03.00.03.01)

Rows

  • R0280Non-current assets and disposal groups held for sale
  • R0290Valuation gains or (-) losses taken to equity
  • R0300Transferred to profit or loss
  • R0310Other reclassifications

Column

  • C0010Current period: Intragroup transactions

Which returns it applies to

Line4 Check runs it on the intragroup financial reporting (core) (RFB003) return on Bank of England banking taxonomy 4.1.1. The Bank of England applies it to intragroup financial reporting (core) (RFB003) 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_v1054_m: T1: SR03.00.03.01; columns: {SR03.00.03.01, c0010}; Expression: {SR03.00.03.01, r0280} = sum({SR03.00.03.01, r0290-0310})
Show the formulaShow

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

{t: SR03.00.03.01, r: 0280} = sum({t: SR03.00.03.01, r: 0290; 0300; 0310})

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

scope({t: SR03.00.03.01, c: 0010, seq: False, f: banking, fv: structural_reform})

Every PRA banking rule on SR03.00.03.01

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.