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

Own funds (CA1): a total must equal the sum of its parts (C01.00.01.01, SC01.00.01.01, Bank of England check v0177_m)

A blocking check on the own funds (CA1) (C01.00.01.01) and own funds for SDDTs (CA1 SDDT) (SC01.00.01.01) templates, in the own funds (PRA001) and own funds for SDDTs (PRA116) returns.

Line4 Check runs it on the own funds (PRA001), capital+ actuals and forecasts (PRA112) and own funds for SDDTs (PRA116) returns, proven on test files, check by check: the same outcome on all 14 test files of those returns.

Check your file for this ruleWhat to do if it fails

The rule in plain words

In column "Amount" (0010) of Own funds (CA1) (C01.00.01.01): "Adjustments to CET1 due to prudential filters" (row 0250) must equal the sum of "(-) Increases in equity resulting from securitised assets" (row 0260), "Cash flow hedge reserve" (row 0270), "Cumulative gains and losses due to changes in own credit risk on fair valued liabilities" (row 0280), "Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities" (row 0285) and "(-) Value adjustments due to the requirements for prudent valuation" (row 0290).

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 tables 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 C01.00.01 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) (C01.00.01.01)

Rows

  • R0250Adjustments to CET1 due to prudential filters
  • R0260(-) Increases in equity resulting from securitised assets
  • R0270Cash flow hedge reserve
  • R0280Cumulative gains and losses due to changes in own credit risk on fair valued liabilities
  • R0285Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities
  • R0290(-) Value adjustments due to the requirements for prudent valuation

Column

  • C0010Amount

Own funds for SDDTs (CA1 SDDT) (SC01.00.01.01)

Rows

  • R0250Adjustments to CET1 due to prudential filters
  • R0260(-) Increases in equity resulting from securitised assets
  • R0270Cash flow hedge reserve
  • R0280Cumulative gains and losses due to changes in own credit risk on fair valued liabilities
  • R0285Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities
  • R0290(-) Value adjustments due to the requirements for prudent valuation

Column

  • C0010Amount

A worked example

With simple numbers.

Illustrative values
(-) Increases in equity resulting from securitised assets1,200
Cash flow hedge reserve800
Cumulative gains and losses due to changes in own credit risk on fair valued liabilities450
Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities300
(-) Value adjustments due to the requirements for prudent valuation150
Together2,900
What the rule then expects

Adjustments to CET1 due to prudential filters must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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 own funds (PRA001), capital+ actuals and forecasts (PRA112) and own funds for SDDTs (PRA116) returns on Bank of England banking taxonomy 4.1.1. The Bank of England applies it to own funds for SDDTs (PRA116), own funds (PRA001) and 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:

v0177_m: [C01.00.01.01] {r0250, c0010} = {r0260, c0010} + {r0270, c0010} + {r0280, c0010} + {r0285, c0010} + {r0290, c0010}
Show the formulaShow

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

{t: C01.00.01.01, r: 0250, c: 0010} = {t: C01.00.01.01, r: 0260, c: 0010} + {t: C01.00.01.01, r: 0270, c: 0010} + {t: C01.00.01.01, r: 0280, c: 0010} + {t: C01.00.01.01, r: 0285, c: 0010} + {t: C01.00.01.01, r: 0290, c: 0010}

The same code in the capital+ actuals and forecasts (PRA112) return: another check

The Bank of England uses v0177_m for a different check in the capital+ actuals and forecasts (PRA112) return. There it is a blocking check on own funds (CA1) (CP01.00.04.01).

In each of 10 columns (listed below) of Own funds (CA1) (CP01.00.04.01): "Adjustments to CET1 due to prudential filters" (row 0250) must equal the sum of "(-) Increases in equity resulting from securitised assets" (row 0260), "Cash flow hedge reserve" (row 0270), "Cumulative gains and losses due to changes in own credit risk on fair valued liabilities" (row 0280), "Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities" (row 0285) and "(-) Value adjustments due to the requirements for prudent valuation" (row 0290).

Own funds (CA1) (CP01.00.04.01)

Rows

  • R0250Adjustments to CET1 due to prudential filters
  • R0260(-) Increases in equity resulting from securitised assets
  • R0270Cash flow hedge reserve
  • R0280Cumulative gains and losses due to changes in own credit risk on fair valued liabilities
  • R0285Fair value gains and losses arising from the institution's own credit risk related to derivative liabilities
  • R0290(-) Value adjustments due to the requirements for prudent valuation

Columns

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

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:

[v0177_m];[scope({t: CP01.00.04.01, c:0010;0020;0030;0040;0050;0060;0070;0080;0090;0100})];[{t: CP01.00.04.01, r: 0250} = {t: CP01.00.04.01, r: 0260} + {t: CP01.00.04.01, r: 0270} + {t: CP01.00.04.01, r: 0280} + {t: CP01.00.04.01, r: 0285} + {t: CP01.00.04.01, r: 0290}]
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: 0250} = {t: CP01.00.04.01, r: 0260} + {t: CP01.00.04.01, r: 0270} + {t: CP01.00.04.01, r: 0280} + {t: CP01.00.04.01, r: 0285} + {t: CP01.00.04.01, r: 0290}

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 C01.00.01.01

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.