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2 min readWarningBank 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 (SR18.00.04.03, Bank of England check boe_v8260_h)

A warning on the intragroup financial reporting (detailed breakdown) Information on performing and non-performing exposures to other group entities template (SR18.00.04.03), 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 "Financial guarantees received on performing exposures" (column 0205) and "Financial guarantees received on non-performing exposures" (column 0210) of Intragroup financial reporting (detailed breakdown) Information on performing and non-performing exposures to other group entities (SR18.00.04.03): "Debt instruments at fair value through other comprehensive income or through equity subject to impairment" (row 0201) must equal the sum of "Debt securities" (row 0181) and "Loans and advances" (row 0191).

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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. 04It runs only when your filing indicators mark SR18.00.04 as reported.
  5. 05This 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 (SR18.00.04.03)

Rows

  • R0181Debt securities
  • R0191Loans and advances
  • R0201Debt instruments at fair value through other comprehensive income or through equity subject to impairment

Columns

  • C0205Financial guarantees received on performing exposures
  • C0210Financial guarantees received on non-performing exposures

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_v8260_h: T1: SR18.00.04.03; columns: {SR18.00.04.03, c0205;0210}; Expression: {SR18.00.04.03, r0201} = {SR18.00.04.03, r0181} + {SR18.00.04.03, r0191}
Show the formulaShow

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

{t: SR18.00.04.03, r: 0201} = {t: SR18.00.04.03, r: 0181} + {t: SR18.00.04.03, r: 0191}

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

scope({t: SR18.00.04.03, c: 0205; 0210, seq: False, f: banking, fv: structural_reform})

Every PRA banking rule on SR18.00.04.03

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.