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

Balance Sheet: Forecast data [Equity]: every value in the cells it covers must be zero or more (FF01.03.02.01, Bank of England check boe_v3899_s_2)

A blocking check on the balance Sheet: Forecast data [Equity] template (FF01.03.02.01), 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 ruleWhat to do if it fails

The rule in plain words

In Balance Sheet: Forecast data [Equity] (FF01.03.02.01): every value in the cells it covers must be zero or more.

What to do if your return fails it

  1. 01Open the table below and find the cells the rule reads.
  2. 02Look for a value below zero in these cells, such as an amount entered as a negative number.
  3. 03It runs only when your filing indicators mark FF01.03.02 as reported.
  4. 04This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

Balance Sheet: Forecast data [Equity] (FF01.03.02.01)

Rows

  • R0010Capital
  • R0040Share premium
  • R0050Equity instruments issued other than capital
  • R0310Total equity and total liabilities

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_v3899_s_2: [FF 01.03.02 (r010;r040;r050;r0310) (C0010-0020)] {FF 01.03.02} >= 0
Show the formulaShow

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

{t: FF01.03.02.01} >= 0

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

scope({t: FF01.03.02.01, r: 0010; 0040; 0050; 0310, c: 0010; 0020, seq: False, f: banking, fv: financialstatements})

Every PRA banking rule on FF01.03.02.01

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.