Line4

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

Own funds (CA1): "Tier 2 capital" must equal the sum of 14 cells (C01.00.01.01, Bank of England check v0186_m)

A warning on the own funds (CA1) template (C01.00.01.01), in the own funds (PRA001) return.

Line4 Check runs it on the own funds (PRA001) return, proven on test files, check by check: the same outcome on all three test files of that return.

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): "Tier 2 capital" (row 0750) must equal the sum of 14 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 C01.00.01 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

Own funds (CA1) (C01.00.01.01)

Rows

  • R0750Tier 2 capital
  • R0760Capital instruments eligible as T2 Capital
  • R0880Transitional adjustments due to grandfathered T2 Capital instruments
  • R0890Instruments issued by subsidiaries that are given recognition in T2 Capital
  • R0900Transitional adjustments due to additional recognition in T2 Capital of instruments issued by subsidiaries
  • R0910IRB Excess of provisions over expected losses eligible
  • R0920SA General credit risk adjustments
  • R0930(-) Reciprocal cross holdings in T2 Capital
  • R0940(-) T2 instruments of financial sector entities where the institution does not have a significant investment
  • R0950(-) T2 instruments of financial sector entities where the institution has a significant investment
  • R0955(-) Excess of deductions from eligible liabilities over eligible liabilities
  • R0960Other transitional adjustments to T2 Capital
  • R0970Excess of deduction from T2 items over T2 Capital (deducted in AT1)
  • R0974(-) Additional deductions of T2 Capital due to Article 3 CRR
  • R0978T2 capital elements or deductions - other

Column

  • C0010Amount

Which returns it applies to

Line4 Check runs it on the own funds (PRA001) return on Bank of England banking taxonomy 4.1.1. The Bank of England applies it to own funds (PRA001) 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:

v0186_m: [C01.00.01.01 (c0010)] {r0750} = {r0760} + {r0880} + {r0890} + {r0900} + {r0910} + {r0920} + {r0930} + {r0940} + {r0950} + {r0955} + {r0960} + {r0970} + {r0974} + {r0978}
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: 0750, c: 0010} = {t: C01.00.01.01, r: 0760, c: 0010} + {t: C01.00.01.01, r: 0880, c: 0010} + {t: C01.00.01.01, r: 0890, c: 0010} + {t: C01.00.01.01, r: 0900, c: 0010} + {t: C01.00.01.01, r: 0910, c: 0010} + {t: C01.00.01.01, r: 0920, c: 0010} + {t: C01.00.01.01, r: 0930, c: 0010} + {t: C01.00.01.01, r: 0940, c: 0010} + {t: C01.00.01.01, r: 0950, c: 0010} + {t: C01.00.01.01, r: 0955, c: 0010} + {t: C01.00.01.01, r: 0960, c: 0010} + {t: C01.00.01.01, r: 0970, c: 0010} + {t: C01.00.01.01, r: 0974, c: 0010} + {t: C01.00.01.01, r: 0978, c: 0010}

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.