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

Own funds (CA1): every value in the cells it covers must be zero or less (CP01.00.04.01, Bank of England check v3685-1_s)

A blocking check on the own funds (CA1) template (CP01.00.04.01), 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.

Check your file for this ruleWhat to do if it fails

The rule in plain words

In Own funds (CA1) (CP01.00.04.01): every value in the cells it covers must be zero or less.

What to do if your return fails it

  1. 01Open the table 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 CP01.00.04 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

Own funds (CA1) (CP01.00.04.01)

Rows

  • R0070(-) Own CET1 instruments
  • R0092(-) Actual or contingent obligations to purchase own CET1 instruments
  • R0170(-) Part of interim or year-end profit not eligible
  • R0260(-) Increases in equity resulting from securitised assets
  • R0290(-) Value adjustments due to the requirements for prudent valuation
  • R0300(-) Goodwill
  • R0340(-) Other intangible assets
  • R0370(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities
  • R0380(-) Internal Ratings Based (IRB) shortfall of credit risk adjustments to expected losses
  • R0390(-) Defined benefit pension fund assets
  • R0430(-) Reciprocal cross holdings in CET1 Capital
  • R0440(-) Excess of deduction from Additional Tier 1 (AT1) items over AT1 Capital
  • R0450(-) Qualifying holdings outside the financial sector which can alternatively be subject to a 1250% risk weight
  • R0460(-) Securitisation positions which can alternatively be subject to a 1250% risk weight
  • R0470(-) Free deliveries which can alternatively be subject to a 1250% risk weight
  • R0471(-) Positions in a basket for which an institution cannot determine the risk weight under the IRB approach, and can alternatively be subject to a 1250% risk weight
  • R0472(-) Equity exposures under an internal models approach which can alternatively be subject to a 1250% risk weight
  • R0480(-) CET1 instruments of financial sector entities where the institution does not have a significant investment
  • R0490(-) Deductible deferred tax assets that rely on future profitability and arise from temporary differences
  • R0500(-) CET1 instruments of financial sector entities where the institution has a significant investment
  • R0510(-) Amount exceeding the 17.65% threshold
  • R0524(-) Additional deductions of CET1 Capital due to Article 3 CRR
  • R0580(-) Own AT1 instruments
  • R0622(-) Actual or contingent obligations to purchase own AT1 instruments
  • R0690(-) Reciprocal cross holdings in AT1 Capital
  • R0700(-) AT1 instruments of financial sector entities where the institution does not have a significant investment
  • R0710(-) AT1 instruments of financial sector entities where the institution has a significant investment
  • R0720(-) Excess of deduction from Tier 2 (T2) items over T2 Capital
  • R0744(-) Additional deductions of AT1 Capital due to Article 3 CRR
  • R0800(-) Own T2 instruments
  • R0842(-) Actual or contingent obligations to purchase own T2 instruments
  • R0930(-) Reciprocal cross holdings in T2 Capital
  • R0940(-) T2 instruments of financial sector entities where the institution does not have a significant investment
  • R0950(-) T2 instruments of financial sector entities where the institution has a significant investment
  • R0974(-) Additional deductions of T2 Capital due to Article 3 CRR

Columns

  • C0010Current reporting month
  • C0020Q1
  • C0030Q2
  • C0040Q3
  • C0050Q4
  • C0060Q5
  • C0070Q6
  • C0080Q7
  • C0090Q8
  • C0100Year-end following Q8

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:

[v3685-1_s];[scope({t: CP01.00.04.01, r:0070;0092;0170;0260;0290;0300;0340;0370;0380;0390;0430;0440;0450;0460;0470;0471;0472;0480;0490;0500;0510;0524;0580;0622;0690;0700;0710;0720;0744;0800;0842;0930;0940;0950;0974,c:0010;0020;0030;0040;0050;0060;0070;0080;0090;0100})];[{t: CP01.00.04.01} <= 0]
Show the formulaShow

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

{t: CP01.00.04.01} <= 0

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

scope({t: CP01.00.04.01, r:0070;0092;0170;0260;0290;0300;0340;0370;0380;0390;0430;0440;0450;0460;0470;0471;0472;0480;0490;0500;0510;0524;0580;0622;0690;0700;0710;0720;0744;0800;0842;0930;0940;0950;0974,c:0010;0020;0030;0040;0050;0060;0070;0080;0090;0100, f: banking, fv: capital_plus})

Every PRA banking rule on CP01.00.04.01

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.