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

Every value in "Collateral received on exposures with forbearance measures" must be zero or more (SR19.00.04.05, Bank of England check boe_v8300_s)

A warning on the intragroup financial reporting (detailed breakdown) Information on forborne exposures template (SR19.00.04.05), 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 10 rows (listed below) of Intragroup financial reporting (detailed breakdown) Information on forborne exposures (SR19.00.04.05): every value in "Collateral received on exposures with forbearance measures" (column 0170) 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 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 (SR19.00.04.05)

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
  • R0211Debt securities
  • R0221Loans and advances
  • R0231Debt instruments at fair value through profit and loss or through equity not subject to impairment
  • R0330Debt instruments other than held for trading or trading

Column

  • C0170Collateral received on exposures with forbearance measures

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_v8300_s]; [SR19.00.04.05 ]; [scope({t:SR19.00.04.05,y:010;070;0180;0181;0191;0201;0211;0221;0231;0330})]; [{t:SR19.00.04.05,x:0170,dv:NULL} >= 0]
Show the formulaShow

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

{t: SR19.00.04.05, c: 0170} >= 0

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

scope({t: SR19.00.04.05, r: 0010; 0070; 0180; 0181; 0191; 0201; 0211; 0221; 0231; 0330, seq: False, f: banking, fv: structural_reform})

Every PRA banking rule on SR19.00.04.05

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.