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

Statement of profit or loss: Forecast data: every value in the cells it covers must be zero or more (FF02.00.02.01, Bank of England check boe_v3900_s_2)

A warning on the statement of profit or loss: Forecast data template (FF02.00.02.01), 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 Statement of profit or loss: Forecast data (FF02.00.02.01): 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 FF02.00.02 as reported.
  4. 04This is a warning. It does not stop the return on its own, but your supervisor may ask you to explain it.

The cells it reads

Statement of profit or loss: Forecast data (FF02.00.02.01)

Rows

  • R0010Interest income
  • R0090(Interest expenses)
  • R0150(Expenses on share capital repayable on demand)
  • R0160Dividend income
  • R0200Fee and commission income
  • R0210(Fee and commission expenses)
  • R0340Other operating income
  • R0350(Other operating expenses)
  • R0360(Administrative expenses)
  • R0390(Depreciation)
  • R0580Negative goodwill recognised in profit or loss

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 warning.

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_v3900_s_2: [FF 02.00.02 (r010;r090;r0150;r0160;r0200;r0210;r0340;r0350;r0360;r0390;r0580) (C0010-0020)] {FF 02.00.02} >= 0
Show the formulaShow

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

{t: FF02.00.02.01} >= 0

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

scope({t: FF02.00.02.01, r: 0010; 0090; 0150; 0160; 0200; 0210; 0340; 0350; 0360; 0390; 0580, c: 0010; 0020, seq: False, f: banking, fv: financialstatements})

Every PRA banking rule on FF02.00.02.01

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.