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

Intragroup financial reporting (detailed breakdown) Information on forborne exposures to other group entities: two values must match (SR19.00.04.02, Bank of England check boe_v8118_m)

A warning on the intragroup financial reporting (detailed breakdown) Information on forborne exposures to other group entities template (SR19.00.04.02), 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 "Debt securities" (row 0211), "Loans and advances" (row 0221) and "Debt instruments at fair value through profit and loss or through equity not subject to impairment" (row 0231) of Intragroup financial reporting (detailed breakdown) Information on forborne exposures to other group entities (SR19.00.04.02): "Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions" (column 0120) must equal "Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in impairment due to credit risk and provisions" (column 0140).

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. 02The two values must be the same. Find which of the two is right, and correct the other one.
  3. 03It runs only when your filing indicators mark SR19.00.04 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 forborne exposures to other group entities (SR19.00.04.02)

Rows

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

Columns

  • C0120Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
  • C0140Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in impairment due to credit risk and provisions

A worked example

With simple numbers.

Illustrative values
Non-performing exposures with forbearance measures - Accumulated impairment, accumulated negative changes in impairment due to credit risk and provisions1,200
What the rule then expects

Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions must then be 1,200.

1,200Passes
1,300Fails

A file that reports 1,200 passes. One that reports 1,300 fails, by 100.

The numbers are illustrative.

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_v8118_m: T1: SR19.00.04.02; rows: {SR19.00.04.02, r0211;0221;0231}; Expression: {SR19.00.04.02, c0120} = {SR19.00.04.02, c0140}
Show the formulaShow

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

{t: SR19.00.04.02, c: 0120} = {t: SR19.00.04.02, c: 0140}

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

scope({t: SR19.00.04.02, r: 0211; 0221; 0231, seq: False, f: banking, fv: structural_reform})

Every PRA banking rule on SR19.00.04.02

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.