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

Capital adequacy - memorandum items (CA4): values must agree (C04.00.01.01, C01.00.01.01, Bank of England check v4814_m)

A warning on the capital adequacy - memorandum items (CA4) (C04.00.01.01) and own funds (CA1) (C01.00.01.01) templates, 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.

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The rule in plain words

In Capital adequacy - memorandum items (CA4) (C04.00.01.01): "(-) CET1 instruments of financial sector entities where the institution does not have a significant investment" in column "Amount" (row 0480, column 0010) in Own funds (CA1) (C01.00.01.01) multiplied by the sum of "Holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, net of short positions" in column "Amount" (row 0230, column 0010), "Holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, net of short positions" in column "Amount" (row 0300, column 0010) and "Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions" in column "Amount" (row 0370, column 0010) must equal -1 multiplied by the larger of "Holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, net of short positions" in column "Amount" (row 0230, column 0010) plus "Holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, net of short positions" in column "Amount" (row 0300, column 0010) plus "Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions" in column "Amount" (row 0370, column 0010) minus "Threshold non deductible of holdings in financial sector entities where an institution does not have a significant investment" in column "Amount" (row 0190, column 0010) and 0 multiplied by "Holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, net of short positions" in column "Amount" (row 0230, column 0010).

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.

This is a warning. It does not stop the return on its own, but your supervisor may ask you to explain it. It runs only when your filing indicators mark C01.00.01 and C04.00.01 as reported.

The cells it reads

Own funds (CA1) (C01.00.01.01)

Row

  • R0480(-) CET1 instruments of financial sector entities where the institution does not have a significant investment

Column

  • C0010Amount

Capital adequacy - memorandum items (CA4) (C04.00.01.01)

Rows

  • R0190Threshold non deductible of holdings in financial sector entities where an institution does not have a significant investment
  • R0230Holdings of CET1 capital of financial sector entities where the institution does not have a significant investment, net of short positions
  • R0300Holdings of AT1 capital of financial sector entities where the institution does not have a significant investment, net of short positions
  • R0370Holdings of T2 capital of financial sector entities where the institution does not have a significant investment, net of short positions

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 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:

v4814_m: [C01.00.01.01 (c0010)] {C 01.00, r0480} * ({C 04.00, r0230} + {C 04.00, r0300} + {C 04.00, r0370}) = -(max({C 04.00, r0230} + {C 04.00, r0300} + {C 04.00, r0370} - {C 04.00, r0190}, 0)) * {C 04.00, r0230}
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: 0480, c: 0010} * ({t: C04.00.01.01, r: 0230, c: 0010} + {t: C04.00.01.01, r: 0300, c: 0010} + {t: C04.00.01.01, r: 0370, c: 0010}) = -1 * (max({t: C04.00.01.01, r: 0230, c: 0010} + {t: C04.00.01.01, r: 0300, c: 0010} + {t: C04.00.01.01, r: 0370, c: 0010} - {t: C04.00.01.01, r: 0190, c: 0010}, 0)) * {t: C04.00.01.01, r: 0230, c: 0010}

Every PRA banking rule on C04.00.01.01

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