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

The total amount of exposures treated as sovereigns should be equal to the sum of the values in r0100, 0110, 0120 and 0130 of this column (LV43.00.00.02, Bank of England check v10245_h)

A warning on the (LR4) Alternative breakdown of leverage ratio exposure measure components: Other non-trading book exposures (SA) template (LV43.00.00.02), in the leverage ratio (LVR001) return.

Line4 Check runs it on the leverage ratio (LVR001) 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

The total amount of exposures treated as sovereigns should be equal to the sum of the values in r0100, 0110, 0120 and 0130 of this column.

In each of "Leverage Ratio Exposure Value: SA Exposures" (column 0010) and "RWEA: SA exposures" (column 0030) of (LR4) Alternative breakdown of leverage ratio exposure measure components: Other non-trading book exposures (SA) (LV43.00.00.02): "Exposures treated as sovereigns" (row 0090) must equal the sum of "Central governments and central banks" (row 0100), "Regional governments and local authorities treated as sovereigns" (row 0110), "MDBs and international organisations treated as sovereigns" (row 0120) and "PSEs treated as sovereigns" (row 0130).

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 LV43.00.00.02 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

(LR4) Alternative breakdown of leverage ratio exposure measure components: Other non-trading book exposures (SA) (LV43.00.00.02)

Rows

  • R0090Exposures treated as sovereigns
  • R0100Central governments and central banks
  • R0110Regional governments and local authorities treated as sovereigns
  • R0120MDBs and international organisations treated as sovereigns
  • R0130PSEs treated as sovereigns

Columns

  • C0010Leverage Ratio Exposure Value: SA Exposures
  • C0030RWEA: SA exposures

Which returns it applies to

Line4 Check runs it on the leverage ratio (LVR001) return on Bank of England banking taxonomy 4.1.1. The Bank of England applies it to leverage ratio (LVR001) returns, as a warning.

The Bank’s own words and formula

The first paragraph of the plain words above is the Bank of England’s own, word for word, from its list of validations. The second spells out its formula, with each cell named from its templates.

Show the formulaShow

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

{t: LV43.00.00.02, r: 0090} = sum({t: LV43.00.00.02, r: 0100; 0110; 0120; 0130})

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

scope({t: LV43.00.00.02, c:0010;0030, f: banking, fv: leverage_ratio})

Every PRA banking rule on LV43.00.00.02

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.