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

Every value in the cells it covers must be zero or less (SR18.00.04.02, Bank of England check boe_v5705_s)

A warning 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 Intragroup financial reporting (detailed breakdown) Information on performing and non-performing exposures to other group entities (SR18.00.04.02): every value in the cells it covers must be zero or less.

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 SR18.00.04 as reported.
  4. 04This is a warning. It does not stop the return on its own, but your supervisor may ask you to explain it.

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

  • R0010Debt securities
  • R0070Loans and advances
  • R0180Debt instruments at cost or at amortised cost
  • R0181Debt securities
  • R0191Loans and advances
  • R0201Debt instruments at fair value through other comprehensive income or through equity subject to impairment
  • R0330Debt instruments other than held for trading or trading

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

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 warning.

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_v5705_s: T1: SR18.00.04.02; rows: {SR18.00.04.02, r0010;0070;0180;0181;0191;0201;0330}; columns: {SR18.00.04.02, c0130;0150-0195}; Expression: {SR18.00.04.02} <= 0
Show the formulaShow

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

{t: SR18.00.04.02} <= 0

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

scope({t: SR18.00.04.02, r: 0010; 0070; 0180; 0181; 0191; 0201; 0330, 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.