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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, Bank of England check boe_v5563_h)

A blocking check on the intragroup financial reporting (detailed breakdown) Information on performing and non-performing exposures to other group entities template (SR18.00.04.02), 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 7 columns (listed below) of Intragroup financial reporting (detailed breakdown) Information on performing and non-performing exposures to other group entities (SR18.00.04.02): "Debt instruments at strict locom, or fair value through profit or loss or through equity not subject to impairment" (row 0231) must equal the sum of "Debt securities" (row 0211) and "Loans and advances" (row 0221).

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 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 (SR18.00.04.02)

Rows

  • R0211Debt securities
  • R0221Loans and advances
  • R0231Debt instruments at strict locom, or fair value through profit or loss or through equity not subject to impairment

Columns

  • C0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
  • C0150Non-performing exposures - Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
  • C0160Unlikely to pay that are not past-due or past-due < = 90 days
  • C0170Past due > 90 days <= 180 days
  • C0180Past due > 180 days <= 1 year
  • C0190Past due > 1 year <= 5 years
  • C0195Past due > 5 years

A worked example

With simple numbers.

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

Debt instruments at strict locom, or fair value through profit or loss or through equity not subject to impairment 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_v5563_h: T1: SR18.00.04.02; columns: {SR18.00.04.02, c0130;0150;0160;0170;0180;0190;0195}; Expression: {SR18.00.04.02, r0231} = {SR18.00.04.02, r0211} + {SR18.00.04.02, r0221}
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: 0231} = {t: SR18.00.04.02, r: 0211} + {t: SR18.00.04.02, r: 0221}

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

scope({t: SR18.00.04.02, c: 0130; 0150; 0160; 0170; 0180; 0190; 0195, seq: False, f: banking, fv: structural_reform})

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.