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

Own funds (CA1): a total must equal the sum of its parts (CP01.00.05.01, Bank of England check v09738-2_m)

A warning on the own funds (CA1) template (CP01.00.05.01), in the capital+ forecast semi annual (PRA113) return.

Line4 Check runs it on the capital+ forecast semi annual (PRA113) 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 5 columns (listed below) of Own funds (CA1) (CP01.00.05.01): "(-) Amount exceeding the 17.65% threshold" (row 0510) must equal the sum of "(-) Amount exceeding the 17.65% threshold related to CET1 instruments of financial sector entities where the institution has a significant investment" (row 0511) and "(-) Amount exceeding the 17.65% threshold related to deferred tax assets arising from temporary differences" (row 0512).

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 CP01.00.05 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) (CP01.00.05.01)

Rows

  • R0510(-) Amount exceeding the 17.65% threshold
  • R0511(-) Amount exceeding the 17.65% threshold related to CET1 instruments of financial sector entities where the institution has a significant investment
  • R0512(-) Amount exceeding the 17.65% threshold related to deferred tax assets arising from temporary differences

Columns

  • C0030Q2
  • C0050Q4
  • C0070Q6
  • C0090Q8
  • C0100Year-end following Q8

A worked example

With simple numbers.

Illustrative values
(-) Amount exceeding the 17.65% threshold related to CET1 instruments of financial sector entities where the institution has a significant investment1,200
(-) Amount exceeding the 17.65% threshold related to deferred tax assets arising from temporary differences800
Together2,000
What the rule then expects

(-) Amount exceeding the 17.65% threshold must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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+ forecast semi annual (PRA113) return on Bank of England banking taxonomy 4.1.1. The Bank of England applies it to capital+ forecast semi annual (PRA113) 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:

[v09738-2_m];[scope({t: CP01.00.05.01, c:0030;0050;0070;0090;0100})];[{t: CP01.00.05.01, r: 0510} = {t: CP01.00.05.01, r: 0511} + {t: CP01.00.05.01, r: 0512}]
Show the formulaShow

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

{t: CP01.00.05.01, r: 0510} = {t: CP01.00.05.01, r: 0511} + {t: CP01.00.05.01, r: 0512}

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

scope({t: CP01.00.05.01, c:0030;0050;0070;0090;0100, f: banking, fv: capital_plus})

Every PRA banking rule on CP01.00.05.01

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.