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

"Gross carrying amount / Nominal amount" must equal the sum of "Non-performing" and "Performing" (SR18.00.04.05, Bank of England check boe_v8267_h)

A warning on the intragroup financial reporting (detailed breakdown) Information on performing and non-performing exposures template (SR18.00.04.05), 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 "Loan commitments given" (row 0340), "Financial guarantees given" (row 0410), "Other Commitments given" (row 0480) and "Off-balance sheet exposures" (row 0550) of Intragroup financial reporting (detailed breakdown) Information on performing and non-performing exposures (SR18.00.04.05): "Gross carrying amount / Nominal amount" (column 0010) must equal the sum of "Non-performing" (column 0060) and "Performing" (column 0020).

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 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 (SR18.00.04.05)

Rows

  • R0340Loan commitments given
  • R0410Financial guarantees given
  • R0480Other Commitments given
  • R0550Off-balance sheet exposures

Columns

  • C0010Gross carrying amount / Nominal amount
  • C0020Performing
  • C0060Non-performing

A worked example

With simple numbers.

Illustrative values
Non-performing1,200
Performing800
Together2,000
What the rule then expects

Gross carrying amount / Nominal amount 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 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_v8267_h: T1: SR18.00.04.05; rows: {SR18.00.04.05, r0340;0410;0480;0550}; Expression: {SR18.00.04.05, c0010} = {SR18.00.04.05, c0060} + {SR18.00.04.05, c0020}
Show the formulaShow

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

{t: SR18.00.04.05, c: 0010} = {t: SR18.00.04.05, c: 0060} + {t: SR18.00.04.05, c: 0020}

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

scope({t: SR18.00.04.05, r: 0340; 0410; 0480; 0550, seq: False, f: banking, fv: structural_reform})

Every PRA banking rule on SR18.00.04.05

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.