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

Every value in the cells it covers must be zero or more (SR14.00.04.01, Bank of England check boe_v3943_s)

A blocking check on the intragroup financial reporting (detailed breakdown) Part 1: Fair value hierarchy: financial instruments at fair value template (SR14.00.04.01), in the intragroup financial reporting (core and detailed breakdowns) (RFB004) return.

Line4 Check runs it on the intragroup financial reporting (core and detailed breakdowns) (RFB004) 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 Intragroup financial reporting (detailed breakdown) Part 1: Fair value hierarchy: financial instruments at fair value (SR14.00.04.01): 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 SR14.00.04 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

Intragroup financial reporting (detailed breakdown) Part 1: Fair value hierarchy: financial instruments at fair value (SR14.00.04.01)

Rows

  • R0010Financial assets held for trading
  • R0020Derivatives
  • R0030Equity instruments
  • R0040Debt securities
  • R0050Loans and advances
  • R0056Non-trading financial assets mandatorily at fair value through profit or loss
  • R0057Equity instruments
  • R0058Debt securities
  • R0059Loans and advances
  • R0060Financial assets designated at fair value through profit or loss
  • R0080Debt securities
  • R0090Loans and advances
  • R0101Financial assets at fair value through other comprehensive income
  • R0102Equity instruments
  • R0103Debt securities
  • R0104Loans and advances
  • R0150Financial liabilities held for trading
  • R0160Derivatives
  • R0170Short positions
  • R0180Deposits
  • R0190Debt securities issued
  • R0200Other financial liabilities
  • R0210Financial liabilities designated at fair value through profit or loss
  • R0220Deposits
  • R0230Debt securities issued
  • R0240Other financial liabilities

Columns

  • C0010Level 1
  • C0020Level 2
  • C0030Level 3

Which returns it applies to

Line4 Check runs it on the intragroup financial reporting (core and detailed breakdowns) (RFB004) return on Bank of England banking taxonomy 4.1.1. 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_v3943_s: T1: SR14.00.04.01; rows: {SR14.00.04.01, r0010-0240}; columns: {SR14.00.04.01, c0010;0020;0030}; Expression: {SR14.00.04.01} >= 0
Show the formulaShow

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

{t: SR14.00.04.01} >= 0

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

scope({t: SR14.00.04.01, r: 0010; 0020; 0030; 0040; 0050; 0056; 0057; 0058; 0059; 0060; 0080; 0090; 0101; 0102; 0103; 0104; 0150; 0160; 0170; 0180; 0190; 0200; 0210; 0220; 0230; 0240, c: 0010; 0020; 0030, seq: False, f: banking, fv: structural_reform})

Every PRA banking rule on SR14.00.04.01

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.