Line4

In forceFinancial statementsLast checked 11 November 2026

Balance sheet forecast: assets (PRA104)

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

Provides forecasts of balance sheet assets at the end of a forecast period, on IFRS or national accounting (GAAP) templates. Source

Official title: PRA104 Balance sheet - forecast data (Assets)

The facts

Who files
UK banks, ring-fenced bodies and building societies (Regulated Activity Group 1). Members of a UK consolidation group submit it only at group level, and ring-fenced bodies in a sub-consolidation group at group and sub-consolidated level (rule 7.1 notes 9 and 29). Source
How often
Half-yearly, on a calendar year basis unless the firm notifies the PRA it will use its accounting year-end (rule 7.2 note 11). Source
Deadline
45 business days after the half-year end (rule 7.3). Source
Format
XBRL-XML. XBRL instance on the Bank of England Banking taxonomy, entry point PRA_IFRS or PRA_GAAP (financialstatements/2021-07-31), which together cover PRA104 to PRA107. The PRA says most Regulatory Reporting Part reports are filed through RegData. 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
In force
Legal basis
Group
Financial statements

Templates (3)

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

  • Balance Sheet: Forecast data [Assets] (IFRS) (FF01.01.01)
  • Balance Sheet: Forecast data [Assets] (national GAAP) (FF01.01.02)
  • Header info (FF700.00.01)

Template groups for PRA104 in entry points PRA_IFRS and PRA_GAAP of taxonomy v4.1.1, plus the shared header. Source

Validation rules

7 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 'financialstatements' of 'Bank of England Banking Taxonomy Validations Financial Statements v4.1.0.xlsx' (validations ZIP v4.1.1) whose T1 to T3 table columns include a FF01.01 table, across the PRA_IFRS and PRA_GAAP entry points. A rule that spans several of PRA104 to PRA107 is counted 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 (13)

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.