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

Capital adequacy - memorandum items (CA4): a total must equal the sum of its parts (C04.00.01.01, CP04.00.04.01, SC04.00.01.01, Bank of England check v0235_m)

A blocking check on the capital adequacy - memorandum items (CA4) (C04.00.01.01), memorandum Items (CA4) (CP04.00.04.01) and memorandum items for SDDTs (CA4 SDDT) (SC04.00.01.01) templates, in the own funds (PRA001), capital+ actuals and forecasts (PRA112) 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 Capital adequacy - memorandum items (CA4) (C04.00.01.01): "Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions" (row 0370) must equal the sum of "Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment" (row 0380), "Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment" (row 0410) and "Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment" (row 0431).

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 C04.00.01 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

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

Rows

  • R0370Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions
  • R0380Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment
  • R0410Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment
  • R0431Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment

Column

  • C0010Amount

Memorandum Items (CA4) (CP04.00.04.01)

Rows

  • R0370Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions
  • R0380Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment
  • R0410Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment
  • R0431Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment

Column

  • C0010Current reporting month

Memorandum items for SDDTs (CA4 SDDT) (SC04.00.01.01)

Rows

  • R0370Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions
  • R0380Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment
  • R0410Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment
  • R0431Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment

Column

  • C0010Amount

A worked example

With simple numbers.

Illustrative values
Direct holdings of T2 capital of financial sector entities where the institution does not have a significant investment1,200
Indirect holdings of T2 capital of financial sector entities where the institution does not have a significant investment800
Synthetic holdings of T2 capital of financial sector entities where the institution does not have a significant investment450
Together2,450
What the rule then expects

Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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:

v0235_m: [C04.00.01.01] {r0370, c0010} = {r0380, c0010} + {r0410, c0010} + {r0431, 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: 0370, c: 0010} = {t: C04.00.01.01, r: 0380, c: 0010} + {t: C04.00.01.01, r: 0410, c: 0010} + {t: C04.00.01.01, r: 0431, 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.