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

Every value in the cells it covers must be zero or more (SR18.00.04.05, Bank of England check boe_v8268_s)

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 Intragroup financial reporting (detailed breakdown) Information on performing and non-performing exposures (SR18.00.04.05): 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 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 (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
  • C0110Of which: defaulted

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_v8268_s: T1: SR18.00.04.05; rows: {SR18.00.04.05, r0340;0410;0480;0550}; columns: {SR18.00.04.05, c0010;0020;0060;0110}; Expression: {SR18.00.04.05} >= 0
Show the formulaShow

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

{t: SR18.00.04.05} >= 0

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

scope({t: SR18.00.04.05, r: 0340; 0410; 0480; 0550, c: 0010; 0020; 0060; 0110, 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.