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In forceFinancial statementsLast checked 11 November 2026

Memorandum items (PRA108)

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

Provides information on memorandum and off-balance sheet items formerly reported in the memorandum section of the FSA001 balance sheet return, including a breakdown of over-the-counter (OTC) derivatives. Source

Official title: PRA108 Memorandum items

The facts

Who files
UK banks, ring-fenced bodies and building societies (Regulated Activity Group 1), also on a UK consolidation group basis where they belong to one; and UK designated investment firms (Group 3) (rules 7.1 and 9.2). Source
How often
Quarterly for unconsolidated and individual consolidated reports; half-yearly for UK consolidation group reports (rules 7.2 and 9.3). Source
Deadline
20 business days after the quarter end for unconsolidated and individual consolidated reports; 45 business days after the half-year end for UK consolidation group reports (rule 7.3). Source
Format
XBRL-XML. XBRL instance on the Bank of England Banking taxonomy, entry point PRA_MEM (financialstatements/2021-07-31). 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 (2)

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

  • Header info (FS700.00.01)
  • Memorandum items (FS701.00.01)

Codes and names are the template groups of entry point PRA_MEM 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

2 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' (inside the validations ZIP, release 4.1.1) whose 'Severity and modules' column names PRA_MEM. 2 rules: 2 active (Deactivated = no), 2 marked Include in XBRL = yes; 2 errors and 0 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 (12)

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.