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

"of which: Impaired" must not be more than "Non-performing exposures with forbearance measures" (SR19.00.04.04, Bank of England check boe_v4425_m)

A blocking check on the intragroup financial reporting (detailed breakdown) Information on forborne exposures to other group entities template (SR19.00.04.04), 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 row "Loan commitments given" (row 0340) of Intragroup financial reporting (detailed breakdown) Information on forborne exposures to other group entities (SR19.00.04.04): "of which: Impaired" (column 0100) must not be more than "Non-performing exposures with forbearance measures" (column 0060).

What to do if your return fails it

  1. 01Open the table below and find the cells the rule reads.
  2. 02Compare the values in your return. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  3. 03It runs only when your filing indicators mark SR19.00.04 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) Information on forborne exposures to other group entities (SR19.00.04.04)

Row

  • R0340Loan commitments given

Columns

  • C0060Non-performing exposures with forbearance measures
  • C0100of which: Impaired

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_v4425_m: T1: SR19.00.04.04; rows: {SR19.00.04.04, r0340}; Expression: {SR19.00.04.04, c0100} <= {SR19.00.04.04, c0060}
Show the formulaShow

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

{t: SR19.00.04.04, c: 0100} <= {t: SR19.00.04.04, c: 0060}

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

scope({t: SR19.00.04.04, r: 0340, seq: False, f: banking, fv: structural_reform})

Every PRA banking rule on SR19.00.04.04

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.