Line4

UpcomingCapitalLast checked 11 November 2026

Own funds and capital requirements under Basel 3.1, non-SDDT firms (PRA001)

A regulatory return listed by the Bank of England (PRA), banks, United Kingdom.

Replaces the COREP own funds return (COR001a) for Basel 3.1 reporting from 1 January 2027. Its templates cover own funds, own funds requirements and the output floor, with detail on credit, counterparty, credit valuation adjustment (CVA), market and operational risk. Source

Official title: PRA001 Own Funds (reporting on own funds and own funds requirements, non-SDDTs)

The facts

Who files
CRR firms other than small domestic deposit takers (SDDTs): Articles 5 to 8 of the Reporting (CRR) Part do not apply to an SDDT or an SDDT consolidation entity. Individual and consolidated basis. Source
How often
Quarterly for most templates (Article 5), semi-annually for some (Article 6), and annually for OF 16.00 historical loss data where the Business Indicator is above GBP 880 million (Article 6A). C 06.01 and C 06.02 semi-annually on a consolidated basis (Article 7). Source
Deadline
By close of business on 12 May, 11 August, 11 November and 11 February (quarterly), 11 August and 11 February (semi-annual) and 11 February (annual) (Article 3, version from 1 January 2027). Source
Format
XBRL-XML. XBRL instance on the Bank of England Banking taxonomy v4.1.1, entry point PRA001 (banking_reporting/2026-08-17), following the Bank's XBRL filing manual. The pages read do not say which portal (BEEDS or RegData) will receive it. Source
How it is filed
Filing routes recorded for the PRA: BEEDS (Bank of England Electronic Data Submission portal); RegData (Financial Conduct Authority). See how firms file with the PRA.
Status
UpcomingEffective 1 January 2027 (BoE page). Firms that report PRA001 or PRA116 must adopt taxonomy v4.1.1 (release note). Source
Legal basis
Group
Capital

Templates (65)

The tables and forms inside the return. Plain name first, the PRA's code in brackets.

  • Own funds (C01.00.01)
  • Capital adequacy - capital ratios (C03.00.01)
  • Capital adequacy - memorandum items (C04.00.01)
  • Group solvency: information on affiliates - total (C06.01.01)
  • Group solvency: information on affiliates (C06.02.01)
  • Credit risk and free deliveries: IRB approach to capital requirements: RWEA flow statements (C08.04.01)
  • Breakdown of credit exposures relevant for the calculation of the countercyclical buffer by country and institution-specific countercyclical buffer rate (C09.04.01)
  • Settlement/delivery risk (C11.00.01)
  • Credit risk: securitisations (C13.01.01)
  • Detailed information on securitisations (C14.00.01)
  • Detailed information on securitisations by approach (C14.01.01)
  • Market risk internal models (MKR IM) (C24.00.01)
  • Prudent valuation: fair-valued assets and liabilities (C32.01.01)
  • Prudent valuation: core approach (C32.02.01)
  • Prudent valuation: model risk AVA (C32.03.01)
  • Prudent valuation: concentrated positions AVA (C32.04.01)
Show all 65 templates
  • General governments exposures by country of the counterparty (C33.00.01)
  • Counterparty credit risk: size of the derivative business (C34.01.01)
  • Counterparty credit risk: CCR exposures by approach (C34.02.01)
  • Counterparty credit risk: CCR exposures treated with standardised approaches: SA-CCR or simplified SA-CCR (C34.03.01)
  • Counterparty credit risk: CCR exposures treated with the the original exposure method (OEM) (C34.04.01)
  • Counterparty credit risk: CCR exposures treated with the internal model method (IMM) (C34.05.01)
  • Counterparty credit risk: top twenty counterparties (C34.06.01)
  • Counterparty credit risk: composition of collateral for CCR exposures (C34.08.01)
  • Counterparty credit risk: credit derivatives exposures (C34.09.01)
  • Counterparty credit risk: exposures to CCPs (C34.10.01)
  • Counterparty credit risk: RWEA flow statements of CCR exposures under the IMM (C34.11.01)
  • Own funds requirements (OF02.00.01)
  • Output floor (OF02.01.01)
  • Credit and counterparty credit risks and free deliveries: standardised approach to capital requirements (OF07.00.01)
  • Credit and counterparty credit risks and free deliveries: IRB approach to capital requirements (OF08.01.01)
  • CREDIT AND COUNTERPARTY CREDIT RISKS AND FREE DELIVERIES: IRB APPROACH TO CAPITAL REQUIREMENTS (Breakdown by obligor grades or pools) (OF08.02.01)
  • Credit risk and free deliveries: IRB approach to capital requirements: breakdown by PD ranges (OF08.03.01)
  • Credit risk and free deliveries: IRB approach to capital requirements: back-testing of PD (OF08.05.00)
  • Credit risk and free deliveries: IRB approach to capital requirements: back-testing of PD according to point (f) of article 180(1) (OF08.05.01)
  • Credit risk and free deliveries: IRB approach to capital requirements: specialised lending slotting approach (OF08.06.01)
  • Credit risk and free deliveries: IRB approach to capital requirements: scope of use of IRB and SA approaches (OF08.07.01)
  • Geographical breakdown of exposures by residence of the obligor (SA exposures) (OF09.01.01)
  • Geographical breakdown of exposures by residence of the obligor (IRB exposures) (OF09.02.01)
  • Operational risk (OF16.00.01)
  • Market risk: standardised approach for position risks in traded debt instruments (OF18.00.01)
  • Market risk: standardised approach for specific risk in securitisations (OF19.00.01)
  • Market risk: standardised approach for specific risk in the correlation trading portfolio (OF20.00.01)
  • Market risk: standardised approach for position risk in equities (OF21.00.01)
  • Market risk: standardised approaches for foreign exchange risk (OF22.00.01)
  • Market risk: standardised approaches for position risk in commodities (OF23.00.01)
  • Market risk: internal model approach 1A (OF24.01.01)
  • Market risk: internal model approach 1B (OF24.02.01)
  • Market risk: IMA backtesting and P&L (OF24.03.01)
  • Credit valuation adjustment: CVA exposures by approach (OF25.01.01)
  • Credit valuation adjustment: basic approach (OF25.02.01)
  • Credit valuation adjustment: standardised approach (OF25.03.01)
  • Counterparty credit risk: IRB approach – CCR exposures by exposure class and PD scale (OF34.07.01)
  • General information (OF700.00.01)
  • Market risk: authorisations (OF90.00.01)
  • Market risk: ASA general interest rate risk (OF91.01.01)
  • Market risk: ASA credit spread risk for non-securitisations (OF91.02.01)
  • Market risk: ASA credit spread risk for securitisation included in the alternative correlation trading portfolio (OF91.03.01)
  • Market risk: ASA credit spread risk for securitisation not included in the alternative correlation trading portfolio (OF91.04.01)
  • Market risk: ASA equity risk (OF91.05.01)
  • Market risk: ASA commodity risk (OF91.06.01)
  • Market risk: ASA foreign exchange risk (OF91.07.01)
  • Market risk: ASA default risk capital requirement (OF91.08.01)
  • Market risk: ASA residual risk add on (OF91.09.01)
  • Market risk: ASA equity investment in funds (OF91.10.01)

Codes and names are the template groups of entry point PRA001 in the Bank of England Banking taxonomy v4.1.1 (module presentation linkbase and table-group labels). The code is the template code plus a version suffix. Source

Validation rules

1,486 rules, as counted from the PRA's published material. Software can run them exactly as published. Source

How they are written: Excel rule list with an expression column and severity per entry point; rules marked Include in XBRL are also XBRL formula assertions in the taxonomy package.

The rules, on bankofengland.co.uk

How they were counted

Rows in sheet 'banking_reporting' of 'Bank of England Banking Taxonomy Validations Banking Reporting v4.1.1.xlsx' (inside the validations ZIP, release 4.1.1) whose 'Severity and modules' column names PRA001. 1486 rules: 1479 active (Deactivated = no), 1441 marked Include in XBRL = yes; 889 errors and 597 warnings. A rule shared by several entry points is counted once for each.

Counts are in the PRA's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No publication of this data, firm by firm or added up, was found on the Bank of England pages read. The PRA does not publish individual firms' returns. Source

Official documents (11)

The PRA's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see PRA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 11 November 2026.