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3 min readBlockingBank of England banking taxonomy 4.1.1Updated 11 November 2026

Own funds (CA1): "Common equity tier 1 (CET1) capital" must equal the sum of 29 cells (CP01.00.04.01, Bank of England check v0172-1_m)

A blocking check on the own funds (CA1) template (CP01.00.04.01), in the capital+ actuals and forecasts (PRA112) return.

Line4 Check runs it on the capital+ actuals and forecasts (PRA112) 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 columns (listed below) of Own funds (CA1) (CP01.00.04.01): "Common equity tier 1 (CET1) capital" (row 0020) must equal the sum of 29 cells (listed below).

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 CP01.00.04 as reported.
  6. 06This is a blocking check. A return that fails it is normally rejected, so fix it before you submit.

The cells it reads

Own funds (CA1) (CP01.00.04.01)

Rows

  • R0020Common equity tier 1 (CET1) capital
  • R0030Capital instruments eligible as CET1 Capital
  • R0130Retained earnings
  • R0180Accumulated other comprehensive income
  • R0200Other reserves
  • R0210Funds for general banking risk
  • R0220Transitional adjustments due to grandfathered CET1 Capital instruments
  • R0230Minority interest given recognition in CET1 capital
  • R0240Transitional adjustments due to additional minority interests
  • R0250Adjustments to CET1 due to prudential filters
  • R0300(-) Goodwill
  • R0340(-) Other intangible assets
  • R0370(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities
  • R0380(-) Internal Ratings Based (IRB) shortfall of credit risk adjustments to expected losses
  • R0390(-) Defined benefit pension fund assets
  • R0430(-) Reciprocal cross holdings in CET1 Capital
  • R0440(-) Excess of deduction from Additional Tier 1 (AT1) items over AT1 Capital
  • R0450(-) Qualifying holdings outside the financial sector which can alternatively be subject to a 1250% risk weight
  • R0460(-) Securitisation positions which can alternatively be subject to a 1250% risk weight
  • R0470(-) Free deliveries which can alternatively be subject to a 1250% risk weight
  • R0471(-) Positions in a basket for which an institution cannot determine the risk weight under the IRB approach, and can alternatively be subject to a 1250% risk weight
  • R0472(-) Equity exposures under an internal models approach which can alternatively be subject to a 1250% risk weight
  • R0480(-) CET1 instruments of financial sector entities where the institution does not have a significant investment
  • R0490(-) Deductible deferred tax assets that rely on future profitability and arise from temporary differences
  • R0500(-) CET1 instruments of financial sector entities where the institution has a significant investment
  • R0510(-) Amount exceeding the 17.65% threshold
  • R0515(-) Other foreseeable tax charges
  • R0520Other transitional adjustments to CET1 Capital
  • R0524(-) Additional deductions of CET1 Capital due to Article 3 CRR
  • R0529CET1 capital elements or deductions - other

Columns

  • C0010Current reporting month
  • C0020Q1
  • C0030Q2
  • C0040Q3
  • C0050Q4
  • C0060Q5
  • C0070Q6
  • C0080Q7
  • C0090Q8
  • C0100Year-end following Q8

Which returns it applies to

Line4 Check runs it on the capital+ actuals and forecasts (PRA112) return on Bank of England banking taxonomy 4.1.1. The Bank of England applies it to capital+ actuals and forecasts (PRA112) returns, as a blocking check.

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:

[v0172-1_m];[scope({t: CP01.00.04.01, c:0010;0020;0030;0040;0050;0060;0070;0080;0090;0100})];[{t: CP01.00.04.01, r: 0020} = {t: CP01.00.04.01, r: 0030} + {t: CP01.00.04.01, r: 0130} + {t: CP01.00.04.01, r: 0180} + {t: CP01.00.04.01, r: 0200} + {t: CP01.00.04.01, r: 0210} + {t: CP01.00.04.01, r: 0220} + {t: CP01.00.04.01, r: 0230} + {t: CP01.00.04.01, r: 0240} + {t: CP01.00.04.01, r: 0250} + {t: CP01.00.04.01, r: 0300} + {t: CP01.00.04.01, r: 0340} + {t: CP01.00.04.01, r: 0370} + {t: CP01.00.04.01, r: 0380} + {t: CP01.00.04.01, r: 0390} + {t: CP01.00.04.01, r: 0430} + {t: CP01.00.04.01, r: 0440} + {t: CP01.00.04.01, r: 0450} + {t: CP01.00.04.01, r: 0460} + {t: CP01.00.04.01, r: 0470} + {t: CP01.00.04.01, r: 0471} + {t: CP01.00.04.01, r: 0472} + {t: CP01.00.04.01, r: 0480} + {t: CP01.00.04.01, r: 0490} + {t: CP01.00.04.01, r: 0500} + {t: CP01.00.04.01, r: 0510} + {t: CP01.00.04.01, r: 0520} + {t: CP01.00.04.01, r: 0524} + {t: CP01.00.04.01, r: 0529} + {t: CP01.00.04.01, r: 0515}]
Show the formulaShow

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

{t: CP01.00.04.01, r: 0020} = {t: CP01.00.04.01, r: 0030} + {t: CP01.00.04.01, r: 0130} + {t: CP01.00.04.01, r: 0180} + {t: CP01.00.04.01, r: 0200} + {t: CP01.00.04.01, r: 0210} + {t: CP01.00.04.01, r: 0220} + {t: CP01.00.04.01, r: 0230} + {t: CP01.00.04.01, r: 0240} + {t: CP01.00.04.01, r: 0250} + {t: CP01.00.04.01, r: 0300} + {t: CP01.00.04.01, r: 0340} + {t: CP01.00.04.01, r: 0370} + {t: CP01.00.04.01, r: 0380} + {t: CP01.00.04.01, r: 0390} + {t: CP01.00.04.01, r: 0430} + {t: CP01.00.04.01, r: 0440} + {t: CP01.00.04.01, r: 0450} + {t: CP01.00.04.01, r: 0460} + {t: CP01.00.04.01, r: 0470} + {t: CP01.00.04.01, r: 0471} + {t: CP01.00.04.01, r: 0472} + {t: CP01.00.04.01, r: 0480} + {t: CP01.00.04.01, r: 0490} + {t: CP01.00.04.01, r: 0500} + {t: CP01.00.04.01, r: 0510} + {t: CP01.00.04.01, r: 0520} + {t: CP01.00.04.01, r: 0524} + {t: CP01.00.04.01, r: 0529} + {t: CP01.00.04.01, r: 0515}

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

scope({t: CP01.00.04.01, c:0010;0020;0030;0040;0050;0060;0070;0080;0090;0100, f: banking, fv: capital_plus})

Every PRA banking rule on CP01.00.04.01

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.