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

Capital adequacy - memorandum items (CA4): values must agree (C04.00.01.01, CP04.00.04.01, Bank of England check v0225_m)

A blocking check on the capital adequacy - memorandum items (CA4) (C04.00.01.01) and memorandum Items (CA4) (CP04.00.04.01) templates, in the own funds (PRA001) and capital+ actuals and forecasts (PRA112) returns.

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

Check your file for this rule

The rule in plain words

In column "Amount" (0010) of Capital adequacy - memorandum items (CA4) (C04.00.01.01): "IRB excess (+) or shortfall (-) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses for non defaulted exposures" (row 0100) must equal "Total credit risk adjustments, additional value adjustments and other own funds reductions eligible for inclusion in the calculation of the expected loss amount" (row 0110) minus "Total expected loss eligible" (row 0140).

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.

This is a blocking check. A return that fails it is normally rejected, so fix it before you submit. It runs only when your filing indicators mark C04.00.01 as reported.

The cells it reads

Capital adequacy - memorandum items (CA4) (C04.00.01.01)

Rows

  • R0100IRB excess (+) or shortfall (-) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses for non defaulted exposures
  • R0110Total credit risk adjustments, additional value adjustments and other own funds reductions eligible for inclusion in the calculation of the expected loss amount
  • R0140Total expected loss eligible

Column

  • C0010Amount

Memorandum Items (CA4) (CP04.00.04.01)

Rows

  • R0100IRB excess (+) or shortfall (-) of credit risk adjustments, additional value adjustments and other own funds reductions to expected losses for non defaulted exposures
  • R0110Total credit risk adjustments, additional value adjustments and other own funds reductions eligible for inclusion in the calculation of the expected loss amount
  • R0140Total expected losses eligible

Column

  • C0010Current reporting month

Which returns it applies to

Line4 Check runs it on the own funds (PRA001) and capital+ actuals and forecasts (PRA112) returns on Bank of England banking taxonomy 4.1.1. The Bank of England applies it to 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:

v0225_m: [C04.00.01.01] {r0100, c0010} = {r0110, c0010} - {r0140, c0010}
Show the formulaShow

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

{t: C04.00.01.01, r: 0100, c: 0010} = {t: C04.00.01.01, r: 0110, c: 0010} - {t: C04.00.01.01, r: 0140, c: 0010}

Every PRA banking rule on C04.00.01.01

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.