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In forceRing-fencingLast checked 11 November 2026

Ring-fencing: intragroup financial reporting, detailed breakdowns (RFB004)

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

Gives detailed breakdowns of transactions with other group entities: past-due assets, liabilities, commitments and guarantees, derivatives, fair value, income and expenses, non-performing and forborne exposures, and service functions. It is one of the eight ring-fencing data items (RFB001 to RFB008) in the Regulatory Reporting Part. Source

Official title: RFB004 Intragroup financial reporting (detailed breakdowns)

The facts

Who files
Ring-fenced bodies; those in a sub-consolidation group report on a sub-consolidated basis only (rule 7.1 note 30). Source
How often
Annually, calendar year 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 year end (rule 7.3). The first submission covers the period from the date the firm became subject to the Ring-fenced Bodies Part. Source
Format
XBRL-XML. XBRL instance on the Bank of England Banking taxonomy, entry point RFB004 (structural_reform/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
Ring-fencing

Templates (19)

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

  • Financial assets subject to impairment that are past due (SR07.01.04)
  • Breakdown of financial liabilities (SR08.01.04)
  • Part 1: Loan commitments, financial guarantees and other commitments given to other group entities (SR09.01.04)
  • Part 2: Loan commitments, financial guarantees and other commitments received from other group entities (SR09.02.04)
  • Derivatives (SR10.00.04)
  • Part 1: Fair value hierarchy: financial instruments at fair value (SR14.00.04)
  • Part 1: Interest income and expenses by instrument and counterparty sector (SR16.01.04)
  • Part 2: Gains or losses on derecognition of financial assets and liabilities not measured at fair value through profit or loss by instrument (SR16.02.04)
  • Part 3: Gains or losses on financial assets and liabilities held for trading by instrument (SR16.03.04)
  • Part 4: Gains or losses on non-trading financial assets mandatorily at fair value through profit and loss by instrument (SR16.04.04)
  • Part 5: Gains or losses on financial assets and liabilities designated at fair value through profit or loss by instrument (SR16.05.04)
  • : Other administrative expenses (SR16.08.04)
  • Information on performing and non-performing exposures to other group entities (SR18.00.04)
  • Information on forborne exposures to other group entities (SR19.00.04)
  • Asset management, custody and other service functions Part 1: Fee and commission income and expenses by activity (SR22.01.04)
  • Asset management, custody and other service functions Part 2: Assets involved in the services provided (SR22.02.04)
Show all 19 templates
  • Part 2: Fair value hierarchy: financial instruments at amortised cost (SR41.01.04)
  • Header info (SR800.00.01)
  • Technical table (SR99.01.01)

Codes and names are the template groups of entry point RFB004 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

213 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 'structural_reform' of 'Bank of England Banking Taxonomy Validations Ringfencing v4.1.1.xlsx' (inside the validations ZIP, release 4.1.1) whose 'Severity and modules' column names RFB004. 213 rules: 213 active (Deactivated = no), 162 marked Include in XBRL = yes; 187 errors and 26 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 (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.