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

Own funds requirements (CA2): a total must equal the sum of its parts (CP02.00.04.01, Bank of England check v0205-1_m)

A warning on the own funds requirements (CA2) template (CP02.00.04.01), 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 requirements (CA2) (CP02.00.04.01): "Risk weighted exposure amounts for credit, counterparty credit and dilution risks and free deliveries" (row 0040) must equal the sum of "Standardised approach (SA)" (row 0050), "Internal ratings based Approach(IRB)" (row 0240), "Risk exposure amount for contributions to the default fund of a CCP" (row 0460) and "Securitisation positions" (row 0470).

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 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 CP02.00.04 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 requirements (CA2) (CP02.00.04.01)

Rows

  • R0040Risk weighted exposure amounts for credit, counterparty credit and dilution risks and free deliveries
  • R0050Standardised approach (SA)
  • R0240Internal ratings based Approach(IRB)
  • R0460Risk exposure amount for contributions to the default fund of a CCP
  • R0470Securitisation positions

Columns

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

A worked example

With simple numbers.

Illustrative values
Standardised approach (SA)1,200
Internal ratings based Approach(IRB)800
Risk exposure amount for contributions to the default fund of a CCP450
Securitisation positions300
Together2,750
What the rule then expects

Risk weighted exposure amounts for credit, counterparty credit and dilution risks and free deliveries must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 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 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 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:

[v0205-1_m];[scope({t: CP02.00.04.01, c:0010;0020;0030;0040;0050;0060;0070;0080;0090;0100})];[{t: CP02.00.04.01, r: 0040} = {t: CP02.00.04.01, r: 0050} + {t: CP02.00.04.01, r: 0240} + {t: CP02.00.04.01, r: 0460} + {t: CP02.00.04.01, r: 0470}]
Show the formulaShow

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

{t: CP02.00.04.01, r: 0040} = {t: CP02.00.04.01, r: 0050} + {t: CP02.00.04.01, r: 0240} + {t: CP02.00.04.01, r: 0460} + {t: CP02.00.04.01, r: 0470}

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

scope({t: CP02.00.04.01, c:0010;0020;0030;0040;0050;0060;0070;0080;0090;0100, f: banking, fv: capital_plus})

Every PRA banking rule on CP02.00.04.01

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.