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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 (SR09.01.04.01, Bank of England check boe_v5679_s)

A blocking check on the intragroup financial reporting (detailed breakdown) Part 1: Loan commitments, financial guarantees and other commitments given to other group entities template (SR09.01.04.01), 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: Loan commitments, financial guarantees and other commitments given to other group entities (SR09.01.04.01): 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 SR09.01.04 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: Loan commitments, financial guarantees and other commitments given to other group entities (SR09.01.04.01)

Rows

  • R0010Loan commitments given
  • R0021of which: non-performing
  • R0090Financial guarantees given
  • R0101of which: non-performing
  • R0170Other Commitments given
  • R0181of which: non-performing

Columns

  • C0010Instruments without significant increase in credit risk since initial recognition (Stage 1)
  • C0020Instruments with significant increase in credit risk since initial recognition but not credit-impaired (Stage 2)
  • C0030Credit-impaired instruments (Stage 3)
  • 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)
  • C0100Nominal amount
  • C0110Provision

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_v5679_s: T1: SR09.01.04.01; rows: {SR09.01.04.01, r0010;0021;0090;0101;0170;0181}; columns: {SR09.01.04.01, c0010;0020;0030;0040;0050;0060;0100;0110}; Expression: {SR09.01.04.01} >= 0
Show the formulaShow

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

{t: SR09.01.04.01} >= 0

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

scope({t: SR09.01.04.01, r: 0010; 0021; 0090; 0101; 0170; 0181, c: 0010; 0020; 0030; 0040; 0050; 0060; 0100; 0110, seq: False, f: banking, fv: structural_reform})

Every PRA banking rule on SR09.01.04.01

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.