Line4

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

Capital adequacy - memorandum items (CA4): every value in 18 rows in column "Amount" must be zero or less (C04.00.01.01, SC04.00.01.01, Bank of England check v2034_s)

A blocking check on the capital adequacy - memorandum items (CA4) (C04.00.01.01) and memorandum items for SDDTs (CA4 SDDT) (SC04.00.01.01) templates, in the own funds (PRA001) 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 Capital adequacy - memorandum items (CA4) (C04.00.01.01): every value in 18 rows (listed below) in column "Amount" (column 0010) must be zero or less.

What to do if your return fails it

  1. 01Open the tables below and find the cells the rule reads.
  2. 02Compare the values in your return. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  3. 03It runs only when your filing indicators mark C04.00.01 as reported.
  4. 04This 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

  • R0260(-) Permitted offsetting short positions in relation to the direct gross holdings included above
  • R0290(-) Permitted offsetting short positions in relation to the indirect gross holdings included above
  • R0293(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
  • R0330(-) Permitted offsetting short positions in relation to the direct gross holdings included above
  • R0360(-) Permitted offsetting short positions in relation to the indirect gross holdings included above
  • R0363(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
  • R0400(-) Permitted offsetting short positions in relation to the direct gross holdings included above
  • R0430(-) Permitted offsetting short positions in relation to the indirect gross holdings included above
  • R0433(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
  • R0470(-) Permitted offsetting short positions in relation to the direct gross holdings included above
  • R0500(-) Permitted offsetting short positions in relation to the indirect gross holdings included above
  • R0503(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
  • R0540(-) Permitted offsetting short positions in relation to the direct gross holdings included above
  • R0570(-) Permitted offsetting short positions in relation to the indirect gross holdings included above
  • R0573(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
  • R0610(-) Permitted offsetting short positions in relation to the direct gross holdings included above
  • R0640(-) Permitted offsetting short positions in relation to the indirect gross holdings included above
  • R0643(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above

Column

  • C0010Amount

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

Rows

  • R0260(-) Permitted offsetting short positions in relation to the direct gross holdings included above
  • R0290(-) Permitted offsetting short positions in relation to the indirect gross holdings included above
  • R0293(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
  • R0330(-) Permitted offsetting short positions in relation to the direct gross holdings included above
  • R0360(-) Permitted offsetting short positions in relation to the indirect gross holdings included above
  • R0363(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
  • R0400(-) Permitted offsetting short positions in relation to the direct gross holdings included above
  • R0430(-) Permitted offsetting short positions in relation to the indirect gross holdings included above
  • R0433(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
  • R0470(-) Permitted offsetting short positions in relation to the direct gross holdings included above
  • R0500(-) Permitted offsetting short positions in relation to the indirect gross holdings included above
  • R0503(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
  • R0540(-) Permitted offsetting short positions in relation to the direct gross holdings included above
  • R0570(-) Permitted offsetting short positions in relation to the indirect gross holdings included above
  • R0573(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
  • R0610(-) Permitted offsetting short positions in relation to the direct gross holdings included above
  • R0640(-) Permitted offsetting short positions in relation to the indirect gross holdings included above
  • R0643(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above

Column

  • C0010Amount

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:

v2034_s: [C04.00.01.01 (r0260;0290;0293;0330;0360;0363;0400;0430;0433;0470;0500;0503;0540;0570;0573;0610;0640;0643, c0010)] <= 0
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: 0260; 0290; 0293; 0330; 0360; 0363; 0400; 0430; 0433; 0470; 0500; 0503; 0540; 0570; 0573; 0610; 0640; 0643, c: 0010} <= 0

The same code in the capital+ actuals and forecasts (PRA112) return: another check

The Bank of England uses v2034_s for a different check in the capital+ actuals and forecasts (PRA112) return. There it is a blocking check on memorandum Items (CA4) (CP04.00.04.01).

In Memorandum Items (CA4) (CP04.00.04.01): every value in the cells it covers must be zero or less.

Memorandum Items (CA4) (CP04.00.04.01)

Rows

  • R0260(-) Permitted offsetting short positions in relation to the direct gross holdings included above
  • R0290(-) Permitted offsetting short positions in relation to the indirect gross holdings included above
  • R0293(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
  • R0330(-) Permitted offsetting short positions in relation to the direct gross holdings included above
  • R0360(-) Permitted offsetting short positions in relation to the indirect gross holdings included above
  • R0363(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above
  • R0400(-) Permitted offsetting short positions in relation to the direct gross holdings included above
  • R0430(-) Permitted offsetting short positions in relation to the indirect gross holdings included above
  • R0433(-) Permitted offsetting short positions in relation to the synthetic gross holdings included above

Column

  • C0010Current reporting month

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:

[v2034_s];[scope({t: CP04.00.04.01, r:0260;0290;0293;0330;0360;0363;0400;0430;0433,c:0010})];[{t: CP04.00.04.01} <= 0]
Show the formulaShow

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

{t: CP04.00.04.01} <= 0

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

scope({t: CP04.00.04.01, r:0260;0290;0293;0330;0360;0363;0400;0430;0433,c:0010, f: banking, fv: capital_plus})

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.