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

Own funds (CA1): value for mentioned rows should be lower than or equal to zero (C01.00.01.01, Bank of England check v3685_s)

A blocking check on the own funds (CA1) template (C01.00.01.01), in the own funds (PRA001) return.

Line4 Check runs it on the own funds (PRA001) return, proven on test files, check by check: the same outcome on all three test files of that return.

Check your file for this ruleWhat to do if it fails

The rule in plain words

value for mentioned rows should be lower than or equal to zero

In Own funds (CA1) (C01.00.01.01): every value in 52 rows (listed below) in column "Amount" (column 0010) 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 C01.00.01 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

Own funds (CA1) (C01.00.01.01)

Rows

  • R0070(-) Own CET1 instruments
  • R0080(-) Direct holdings of CET1 instruments
  • R0090(-) Indirect holdings of CET1 instruments
  • R0091(-) Synthetic holdings of 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
  • R0310(-) Goodwill accounted for as intangible asset
  • R0320(-) Goodwill included in the valuation of significant investments
  • R0340(-) Other intangible assets
  • R0350(-) Other intangible assets before deduction of deferred tax liabilities
  • R0370(-) Deferred tax assets that rely on future profitability and do not arise from temporary differences net of associated tax liabilities
  • R0380(-) IRB shortfall of credit risk adjustments to expected losses
  • R0390(-)Defined benefit pension fund assets
  • R0400(-)Defined benefit pension fund assets
  • R0430(-) Reciprocal cross holdings in CET1 Capital
  • R0440(-) Excess of deduction from AT1 items over AT1 Capital (see 1.2.10)
  • R0450(-) Qualifying holdings outside the financial sector which can alternatively be subject to a 1.250% risk weight
  • R0460(-) Securitisation positions which can alternatively be subject to a 1.250% risk weight
  • R0470(-) Free deliveries which can alternatively be subject to a 1.250% 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 1.250% risk weight
  • R0472(-) Equity exposures under an internal models approach which can alternatively be subject to a 1.250% 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
  • 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
  • R0515(-) Other foreseeable tax charges
  • R0524(-) Additional deductions of CET1 Capital due to Article 3 CRR
  • R0580(-) Own AT1 instruments
  • R0590(-) Direct holdings of AT1 instruments
  • R0620(-) Indirect holdings of AT1 instruments
  • R0621(-) Synthetic holdings of 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

And 12 more.

Column

  • C0010Amount

Which returns it applies to

Line4 Check runs it on the own funds (PRA001) return on Bank of England banking taxonomy 4.1.1. The Bank of England applies it to own funds (PRA001) returns, as a blocking check.

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: C01.00.01.01, r: 0070; 0080; 0090; 0091; 0092; 0170; 0260; 0290; 0300; 0310; 0320; 0340; 0350; 0370; 0380; 0390; 0400; 0430; 0440; 0450; 0460; 0470; 0471; 0472; 0480; 0490; 0500; 0510; 0511; 0512; 0515; 0524; 0580; 0590; 0620; 0621; 0622; 0690; 0700; 0710; 0720; 0744; 0800; 0810; 0840; 0841; 0842; 0930; 0940; 0950; 0955; 0974, c: 0010} <= 0

Every PRA banking rule on C01.00.01.01

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.