| Data to be reported: |
over the quarter that do not result from market valuation changes. |
|---|---|
| Who has to report: |
Discretionary, but generally write-offs over the previous year exceeding £10mn. |
| Data uses: |
Multiple, including:
|
| Frequency: |
Quarterly |
| Coverage: | Go to reporting criteria to find detailed calculations used to determine eligibility |
Firms need to report figures as at the last calendar day of the reporting period.
Go to reporting criteria to download deadlines for all returns for all available years.
| Reporting period | Reporters impacted | Deadline (5pm UK time) |
Concessionary deadline (5pm UK time) |
|---|
*If concessionary deadlines are applicable to your firm submission this will have been communicated directly by the Bank of England. If you have not received any such communication please adhere to the standard deadlines.
Deadlines for 2026 will be released in October 2025.
For help with WO instructions: dsd_ms@bankofengland.co.uk
For help with BEEDS: beedsqueries@bankofengland.co.uk
We aim to reply to emails within 2 working days.
View all statistical forms
This return captures reporting institutions’ full or partial write-offs of loans, as well as the value of any discounts when disposing of other assets at a discount to book value. This includes breakdowns of:
It also captures:
In every return firms also need to include:
You can find detailed instructions in the documents below.
|
Document |
Notes for WO reporters | Last updated |
|---|---|---|
| Form WO presentation (PPSX) | Includes a high level overview of WO with tips for common reporting issues | 1 Nov 2023 |
| BoE statistics data point model (DPM) 1.3.0 (ZIP) |
A folder containing two documents for defining all statistical reporting: annotated templates and a data dictionary. The Table of Contents worksheet in the annotated templates shows reporting templates relating to form WO. |
24 Oct 2022 |
| WO definitions (PDF) |
Includes details of what’s in scope and definitions of WO-specific terms | 1 Feb 2015 |
| BoE statistics validations 1.3.0 (XLSX) |
Business validations for cross-checking data points within form MQ and the suite of other statistical returns View column O for a clearly worded description |
24 Oct 2022 |
| Further details about write-offs and other revaluations of loans by monetary financial institutions data (HTTPS) |
Further details about write including covering primarily full or partial write-offs of loans, as well as the value of any discounts when disposing of other assets at a discount to book value. |
31 Jan 2023 |
| Reporting of bad and doubtful debts for loans made under government coronavirus loan schemes (HTTPS) |
Guidance to reporters about how bad and doubtful debts, and the potentially resulting guarantees received on loans made under the government coronavirus loan guarantees, should be reported. |
1 Oct 2021 |
| Document | Notes for all reporters | Last updated |
|---|---|---|
| Classification of accounts guide (PDF) |
Includes detailed guidance on how to classify counterparties plus country lists | 24 Apr 2024 |
| General notes and definitions (PDF) | Includes an introduction to preparing returns and definitions of common terms | 24 Apr 2024 |
These documents were used as part of a previous reporting method (XML) and are no longer applicable to XBRL reporting. They are still available to help firms as we transition to the new ways of working.