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

Memorandum Items (CA4): values must agree (CP04.00.04.01, Bank of England check v0251-1_m)

A blocking check on the memorandum Items (CA4) template (CP04.00.04.01), 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.

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The rule in plain words

In column "Current reporting month" (0010) of Memorandum Items (CA4) (CP04.00.04.01): "IRB excess (+) or shortfall (-) of specific credit risk adjustments to expected losses for defaulted exposures" (row 0145) must equal "Specific credit risk adjustments and positions treated similarly" (row 0150) minus "Total expected losses eligible" (row 0155).

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 CP04.00.04 as reported.

The cells it reads

Memorandum Items (CA4) (CP04.00.04.01)

Rows

  • R0145IRB excess (+) or shortfall (-) of specific credit risk adjustments to expected losses for defaulted exposures
  • R0150Specific credit risk adjustments and positions treated similarly
  • R0155Total expected losses eligible

Column

  • C0010Current reporting month

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 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:

[v0251-1_m];[{t: CP04.00.04.01, r: 0145, c: 0010} = {t: CP04.00.04.01, r: 0150, c: 0010} - {t: CP04.00.04.01, r: 0155, c: 0010}]
Show the formulaShow

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

{t: CP04.00.04.01, r: 0145, c: 0010} = {t: CP04.00.04.01, r: 0150, c: 0010} - {t: CP04.00.04.01, r: 0155, c: 0010}

Every PRA banking rule on CP04.00.04.01

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.