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

"Debt instruments at cost or at amortised cost" must equal the sum of "Debt securities" and "Loans and advances" (SR18.00.04.01, Bank of England check boe_v4217_h)

A blocking check on the intragroup financial reporting (detailed breakdown) Information on performing and non-performing exposures to other group entities template (SR18.00.04.01), 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 each of 12 columns (listed below) of Intragroup financial reporting (detailed breakdown) Information on performing and non-performing exposures to other group entities (SR18.00.04.01): "Debt instruments at cost or at amortised cost" (row 0180) must equal the sum of "Debt securities" (row 0010) and "Loans and advances" (row 0070).

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 SR18.00.04 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

Intragroup financial reporting (detailed breakdown) Information on performing and non-performing exposures to other group entities (SR18.00.04.01)

Rows

  • R0010Debt securities
  • R0070Loans and advances
  • R0180Debt instruments at cost or at amortised cost

Columns

  • C0010Gross carrying amount / Nominal amount
  • C0020Performing
  • C0030Not past due or Past due <= 30 days
  • C0055Past due > 30 days <= 90 days
  • C0060Non-performing
  • C0070Unlikely to pay that are not past-due or past-due < = 90 days
  • C0080Past due > 90 days <= 180 days
  • C0090Past due > 180 days <= 1 year
  • C0100Past due > 1 year <= 5 years
  • C0105Past due > 5 years
  • C0110Of which: defaulted
  • C0120Of which: impaired

A worked example

With simple numbers.

Illustrative values
Debt securities1,200
Loans and advances800
Together2,000
What the rule then expects

Debt instruments at cost or at amortised cost must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

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_v4217_h: T1: SR18.00.04.01; columns: {SR18.00.04.01, c0010-0120}; Expression: {SR18.00.04.01, r0180} = {SR18.00.04.01, r0010} + {SR18.00.04.01, r0070}
Show the formulaShow

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

{t: SR18.00.04.01, r: 0180} = {t: SR18.00.04.01, r: 0010} + {t: SR18.00.04.01, r: 0070}

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

scope({t: SR18.00.04.01, c: 0010; 0020; 0030; 0055; 0060; 0070; 0080; 0090; 0100; 0105; 0110; 0120, seq: False, f: banking, fv: structural_reform})

Every PRA banking rule on SR18.00.04.01

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.