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

Intragroup financial reporting (detailed breakdown) Information on performing and non-performing exposures to other group entities: a total must equal the sum of its parts (SR18.00.04.02, SR09.01.04.01, Bank of England check boe_v5206_m)

A blocking check on the intragroup financial reporting (detailed breakdown) Information on performing and non-performing exposures to other group entities (SR18.00.04.02) and intragroup financial reporting (detailed breakdown) Part 1: Loan commitments, financial guarantees and other commitments given to other group entities (SR09.01.04.01) templates, 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) Information on performing and non-performing exposures to other group entities (SR18.00.04.02): "Financial guarantees given" in column "Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions" (row 0410, column 0150) must equal the sum of "of which: non-performing" (row 0101) in "Instruments without significant increase in credit risk since initial recognition (Stage 1)" (column 0040), "Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)" (column 0050), "Credit-impaired instruments (Stage 3)" (column 0060) and "Provision" (column 0110) in Intragroup financial reporting (detailed breakdown) Part 1: Loan commitments, financial guarantees and other commitments given to other group entities (SR09.01.04.01).

The headline gives only the template and the kind of check, because the rule is too long to say in a headline. The plain words above say all of it.

What to do if your return fails it

  1. 01Open the tables 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 SR09.01.04 and 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) Part 1: Loan commitments, financial guarantees and other commitments given to other group entities (SR09.01.04.01)

Row

  • R0101of which: non-performing

Columns

  • C0040Instruments without significant increase in credit risk since initial recognition (Stage 1)
  • C0050Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • C0060Credit-impaired instruments (Stage 3)
  • C0110Provision

Intragroup financial reporting (detailed breakdown) Information on performing and non-performing exposures to other group entities (SR18.00.04.02)

Row

  • R0410Financial guarantees given

Column

  • C0150Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions

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_v5206_m: T1: SR18.00.04.02; T2: SR09.01.04.01; Expression: {SR18.00.04.02, r0410, c0150} = sum({SR09.01.04.01, r0101, c0040;0050;0060;0110})
Show the formulaShow

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

{t: SR18.00.04.02, r: 0410, c: 0150} = sum({t: SR09.01.04.01, r: 0101, c: 0040; 0050; 0060; 0110})

Every PRA banking rule on SR18.00.04.02

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.