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Application provision

1.1 Unless otherwise stated, this Part applies to every firm permitted to carry on the regulated activities listed in column (1) of the table in 6.1, except an incoming EEA firm with permission for cross border services only.

1

Application and Definitions

1.1

01/01/2016

Unless otherwise stated, this Part applies to every firm permitted to carry on the regulated activities listed in column (1) of the table in 6.1, except an incoming EEA firm with permission for cross border services only.

1.2

01/10/2017

In this Part, the following definitions shall apply:

administering a home finance transaction

means any of administering a regulated mortgage contract, administering a home purchase plan, administering a home reversion plan or administering a regulated sale and rent back agreement.

administering a home purchase plan

means the regulated activity specified in article 63F(2) of the Regulated Activities Order.

administering a home reversion plan

means the regulated activity specified in article 63B(2) of the Regulated Activities Order.

administering a regulated mortgage contract

means the regulated activity, specified in article 61(2) of the Regulated Activities Order.

administering a regulated sale and rent back agreement

means the regulated activity specified in article 63J(2) of the Regulated Activities Order

banking and investment services conglomerate

means a financial conglomerate that is identified in paragraph 4.3 of GENPRU 3 Annex 1 R (Types of financial conglomerate) in the PRA Handbook as a ‘banking and investment services conglomerate’.

BIPRU

means the Prudential sourcebook for Banks, Building Societies and Investment Firms in the PRA Handbook.

Capital+ changeover date

means any Capital+ reference date following the initial Capital+ reference date applicable to a firm where a firm satisfies a Capital+ condition which is different to the Capital+ condition it satisfied on the Capital+ reference date immediately preceding it. 

Capital+ condition

means any of Capital+ condition 1, Capital+ condition 2, Capital+ condition 3, Capital+ condition 4, Capital+ condition 5, Capital+ condition 6, Capital+ condition 7 and Capital+ condition 8.

Capital+ condition 1 

has the meaning given in 20.6.

Capital+ condition 2 

has the meaning given in 20.7.

Capital+ condition 3 

has the meaning given in 20.8.

Capital+ condition 4 

has the meaning given in 20.9.

Capital+ condition 5 

has the meaning given in 20.10.

Capital+ condition 6 

has the meaning given in 20.11.

Capital+ condition 7 

has the meaning given in 20.12.

Capital+ condition 8 

has the meaning given in 20.13.

Capital+ reference date

means:

      1. (1) a firm’s accounting reference date; and
      2. (2) the date falling six months after a firm’s accounting reference date.

Capital+ reporting table

has the meaning given in 20.21.

credit institution 

      1. (1) a credit institution authorised under the CRD; or
      2. (2) an institution which would satisfy the requirements for authorisation as a credit institution under the CRD if it had its registered office (or if it does not have a registered office, its head office) in an EEA State.

data element

means a discrete fact or individual piece of information relating to a particular field within a data item.

data items

means one or more related data elements that are grouped together into a prescribed format (unless specified in this Part as “no standard format”) and required to be submitted by a firm

entering as provider into a funeral plan contract

means the regulated activity specified in article 59 of the Regulated Activities Order.

entering into a home finance transaction 

means any of entering into a regulated mortgage contract, entering into a home purchase plan, entering into a home reversion plan or entering into a regulated sale and rent back agreement.

entering into a home purchase plan

means the regulated activity, specified in article 63F(1) of the Regulated Activities Order.

entering into a home reversion plan

means the regulated activity, specified in article 63B(1) of the Regulated Activities Order.

entering into a regulated mortgage contract

means the regulated activity, specified in article 61(1) of the Regulated Activities Order.

entering into a regulated sale and rent back agreement

means the regulated activity, specified in article 63J(1) of the Regulated Activities Order.

establishing, operating or winding up a collective investment scheme

means the regulated activity specified in article 51ZE of the Regulated Activities Order.

establishing, operating or winding-up a regulated collective investment scheme 

means establishing, operating or winding up a collective investment scheme if the scheme is a regulated collective investment scheme.

FINREP firm

means:

      1. (1) a credit institution or investment firm subject to the CRR that is also subject to article 4 of Regulation (EC) No 1606/2002; or
      2. (2) a credit institution other than one referred to in Article 4 of Regulation (EC) No 1606/2002 that prepares its consolidated accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in article 6(2) of that Regulation.

[Note: article 99 of the CRR]

FOS Ltd.

means the body corporate established under paragraph 2(1) of Schedule 17 to FSMA (The Scheme Operator) (as originally enacted).

home finance administration

means any of the regulated activities of:

      1. (1) administering a regulated mortgage contract;
      2. (2) administering a home purchase plan;
      3. (3) administering a home reversion plan;
      4. (4) administering a regulated sale and rent back agreement; or
      5. (5) agreeing to carry on a regulated activity in (1) to (4). 

home finance administrator

means a firm with permission (or which ought to have permission) for administering a home finance transaction.

home finance provider

means a firm with permission (or which ought to have permission) for entering into a home finance transaction.

home finance providing activity

means any of the regulated activities of: 

      1. (1) entering into a regulated mortgage contract;
      2. (2) entering into a regulated sale and rent back agreement
      3. (3) entering into a home purchase plan;
      4. (4) entering into a home reversion plan; or 
      5. (5) agreeing to carry on a regulated activity in (1) to (4).

individual consolidation permission 

means a CRR permission under Article 9 of the CRR.

initial Capital+ reference date

means:

      1. (1) for a firm which is a PRA-authorised person on 1 October 2017, the first of the firm’s Capital+ reference dates after 1 October 2017; or
      2. (2) for any other firm, the first of the firm’s Capital+ reference dates after it became a PRA-authorised person.

insurance conglomerate

means a financial conglomerate that is identified in paragraph 4.3 of GENPRU 3 Annex 1 R (Types of financial conglomerate) in the PRA Handbook as an insurance conglomerate

intra-group liquidity modification

means a modification to the overall liquidity adequacy rule of the kind described in BIPRU 12.8.7G in the PRA Handbook as in effect on 30 September 2015 granted to a  firm and in effect on that date.

IPRU(INS)

means the Interim Prudential Sourcebook for Insurers in the PRA Handbook.

lead regulated firm

means a firm which is the subject of the financial supervision requirements of an overseas regulator in accordance with an agreement between the PRA and that regulator relating to the financial supervision of firms whose head office is within the country of that regulator.  

This definition is not related to the defined term ‘UK lead regulated firm’.

managing dormant account funds (including the investment of such funds)

means the regulated activity specified in article 63N(1)(b) of the Regulated Activities Order.

meeting of repayment claims

means the regulated activity, specified in article 63N(1)(a) of the Regulated Activities Order.

new Capital+ condition

means, in respect of any Capital+ changeover date, the new Capital+ condition which a firm satisfies on that date.

non-EEA bank

means a bank which is a body corporate or partnership formed under the law of any country or territory outside the EEA.

old Capital+ condition

means, in respect of any Capital+ changeover date, the Capital+ condition which a firm no longer satisfies on that date.

RAG 

means a regulated activity group.

regulated activity group 

means a set of one or more regulated activities referred to in determining a firm’s data item submission requirements.

reporting level

means (in relation to a data item) the basis on which that data item is prepared (being either:

      1. (1) an individual basis; or 
      2. (2) the basis of a group) and, if it is prepared on the basis of a group, the type of group (such as a UK DLG by modification or a non-UK DLG by modification (firm level)).

retail deposits

means “deposits” within the meaning given in paragraph 30, Part 1 of Annex V to the Supervisory Reporting ITS, from “households” within the meaning of paragraph 35(f) of Part 1 of Annex V to the Supervisory Reporting ITS.

sole trader

means an individual who is a firm.

Supervisory Reporting ITS

means Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council, as amended from time to time.

third-country financial conglomerate

means a financial conglomerate that is of a type that falls under Article 5(3) of the Financial Groups Directive

total assets

means:

      1. (1) for a firm which is required to submit data item FSA001, the sum of the firm’s assets as recorded at Cells 20A plus 20B of that data item;
      2. (2) for a firm which is required to submit data item template 1.01 of Annex III of the Supervisory Reporting ITS, the sum of the firm’s assets as recorded at row 380 of that data item; or
      3. (3) for a firm which is required to submit data item template 1.01 of Annex IV of the Supervisory Reporting ITS, the sum of the firm’s assets as recorded at row 380 of that data item.

UK consolidation group

means the consolidation group of a firm to which supervision on a consolidated basis by the PRA applies in accordance with Article 111 of CRD.

UK- regulated EEA financial conglomerate 

means a financial conglomerate (other than a third-country financial conglomerate) that satisfies one of the following conditions: 

      1. (1) GENPRU 3.1.29 R (Capital adequacy calculations for financial conglomerates) in the PRA Handbook applies with respect to it; or 
      2. (2) a firm that is a member of that financial conglomerate is subject to obligations imposed through its Part 4A permission to ensure that financial conglomerate meets levels of capital adequacy based or stated to be based on Annex I of the Financial Groups Directive.

1.3

01/01/2016

Unless otherwise defined, any italicised expression used in this Part:

  1. (1) listed in Annex 1 (Liquidity definitions) to this Part has the meaning specified in the PRA Handbook as in effect on 30 September 2015; and
  2. (2) in the CRR, has the same meaning as in the CRR.

2

Reporting Requirements – Data Items

2.1

01/01/2016

Unless otherwise stated, a firm permitted to carry on any of the regulated activities within any RAG set out in column (1) of the table in 6.1 must submit to the PRA the data items, applicable to the relevant RAG as specified in the corresponding rule referred to in column (2) of that table.

2.2

01/01/2016

Where, in accordance with 2.1, a firm is required to submit data items for more than one RAG, that firm must only submit the data item of the same name and purpose in respect of the lowest numbered RAG applicable to it, RAG 1 being the lowest and RAG 5 the highest.

2.3

01/01/2016

Where, but for 2.2, a firm is required to submit data items for more than one RAG and this includes the submission of data items in respect of fees, the FOS Ltd. or FSCS levy, or threshold conditions, that firm must only submit these data items if required to do so for the lowest numbered of the RAGs applicable to the firm.

2.4

01/01/2016

Unless otherwise stated, any data items to be submitted in accordance with 2.1 to 2.3 by a non-EEA bank, or an EEA bank, should cover the activities of the branch operation in the UK only.

2.5

01/01/2016

A firm that is a member of a financial conglomerate must also submit data items as required by Chapter 12

2.6

01/01/2016

A UK bank and a UK designated investment firm must also submit Prudent Valuation Returns as required by Chapter 13.

2.7

01/01/2016

A bank must also submit data items as required by Chapter 17.

2.8

01/10/2017

A CRR firm must also submit data items as required by Chapter 20.

3

Reporting Requirements – Frequency and Period

3.1

01/01/2016

Where a firm is required to submit data items in accordance with 2.1 to 2.3, it must submit this information at the frequency and in respect of the periods specified in the rule referred to in the relevant row of column (3) of the table in 6.1

4

Reporting Requirements – Submission Dates

4.1

01/01/2016

Where a firm is required to submit data items in accordance with 2.1 to 2.3, it must submit this information by the due date specified in the rule referred to in the relevant row of column (4) of the table in 6.1.

4.2

01/01/2016

If the due date for submission of a data item required by this Part falls on a day which is not a business day, the data item must be submitted so as to be received by the PRA no later than the first business day after the due date.

4.3

01/01/2016

Unless otherwise stated, if the reporting frequency for submission of a data item required by this Part is expressed as half yearly, quarterly or monthly and the due date for submission is expressed as a set period of time:

  1. (1) the first due date for submission after the firm’s accounting reference date is to be calculated as the last day of that set period from the accounting reference date; and
  2. (2) thereafter, until the firm’s next accounting reference date, the due dates for submission are to be calculated as the last day of that set period from:
    1. (a) the date falling six months after the firm’s accounting reference date, in the case of half yearly reporting frequency;
    2. (b) the dates falling every three months after the firm’s accounting reference date, in the case of quarterly reporting frequency; and
    3. (c) the dates falling every month after the firm’s accounting reference date, in the case of monthly reporting frequency.

5

Reporting Requirements – Submission Method

5.1

01/01/2016

Unless otherwise stated, where a firm is required to submit data items in accordance with Chapter 2, it must submit this information by electronic means made available by the PRA.

5.2

03/01/2017

5.1 does not apply to:

  1. (1) [deleted.]
  2. (2) firms in RAG 2.1 in relation to the reporting requirements for RAG 2.1 regulated activities; and
  3. (3) those data items specified as "No standard format".

5.3

01/01/2016

Unless otherwise stated, firms must submit data items specified as “No standard format” via electronic mail to regulatoryreporting@bankofengland.co.uk or via post or hand delivery to Regulatory Data Group, Statistics and Regulatory Data Division (HO5 A-B), Bank of England, Threadneedle Street, London EC2R 8AH; or via fax to the Regulatory Data Group of the Bank of England (020 7601 3334).

5.4

01/01/2016

A data item must:

  1. (1) give the firm reference number (or all the firm reference numbers in those cases where a data item is submitted on behalf of a number of firms); and
  2. (2) if submitted in paper form, be submitted with the cover sheet specified in 16.25 duly completed.

6

Regulated Activity Groups

6.1

01/01/2016

Unless otherwise indicated, firms must comply with the rules specified in the following table (which set out the data items, frequency and submission periods as applicable to each RAG) in accordance with Chapters 23 and 4.

(1)(2)(3)(4)
RAG numberRegulated ActivitiesRules containing:
  applicable data itemsreporting frequency / perioddue date
RAG 1 • accepting deposits
• meeting of repayment claims
• managing dormant account funds (including the investment of such funds)
7.1, except that the requirement to submit data items FSA001 and FSA002 on a consolidated basis does not apply to FINREP firms 7.2 7.3
RAG 2.1 • effecting contracts of insurance
• carrying out contracts of insurance
• entering as provider into a funeral plan contract
8.1, 8.2, 8.3 8.1, 8.2, 8.3 8.1, 8.2, 8.3
RAG 3 • dealing in investments as principal 9.1 
9.2 for UK designated investment firms, except that the requirement to submit data items FSA001 and FSA002 on a consolidated basis does not apply to FINREP firms
9.1 
9.3 for UK
designated
investment firms
9.1 
9.4
RAG 4 • managing investments
• establishing, operating or winding-up a collective investment scheme
10.2 for UK designated investment firms, except that the requirement to submit data items FSA001 and FSA002 on a consolidated basis does not apply to FINREP firms 10.3 for UK
designated
investment firms
10.4
RAG 5 • home finance administration or home finance providing activity 11.2 11.2 11.2

7

Regulated Activity Group 1

7.1

02/05/2017

The applicable data items referred to in the table in 6.1 are set out according to firm type in the table below:

RAG 1Prudential category of firm, applicable data items and reporting format (1)
 UK bankBuilding societyNon-EEA bankEEA bank that has permission to accept deposits and that has its registered office (or, if it has no registered office, its head office) outside the EU[deleted.]Dormant account fund operator (12)
Description of data item      
Annual report and accounts (20) No standard format - No standard format, but in English - - No standard format
Annual report and accounts of the 
mixed-activity holding company ((7) and (20))
No standard format - - - - -
Solvency statement (8) No standard format - - - - -
Balance sheet FSA001 (2) FSA001 (2) - - [deleted.] -
Income statement FSA002 (2) FSA002 (2) FSA002 - [deleted.] -
Capital adequacy - - - - [deleted.]   -
Market risk FSA005 ((2) and (3)) FSA005 ((2) and (3)) - - - -
Market risk –
supplementary
FSA006 (4) - - - - -
Large exposures - - - - [deleted.] -
Exposures between core UK group and non-core large exposures group FSA018 (10) FSA018 (10) - - - -
Liquidity (other than stock) - FSA011 - - [deleted.] -
Forecast data FSA014 (9) FSA014 (9) - - - -
Solo consolidation data FSA016 (5) FSA016 (5) - - - -
Interest rate gap report FSA017 (2) FSA017(2) - - - -
Sectoral information, including 
arrears and impairment
FSA015 (2) FSA015 (2) - - - -
IRB portfolio risk FSA045 ((2) and (11)) FSA045 ((2) and (11)) - - - -
Daily Flows FSA047 (13), (16) and (18)) FSA047 ((13), 
(16) and (18))
  FSA047 ((13), (15), (16) and (18)) - -
Enhanced Mismatch Report FSA048 ((13), (16) and (18)) FSA048 ((13), (16) and (18))   FSA048 ((13), (15), (16) and (18)) - -
  1. (1) When submitting the completed data item required, a firm must use the format of the data item set out in Chapter 16.
  2. (2) Firms that are members of a UK consolidation group must also submit this data item on a UK consolidation group basis. 
  3. (3) For PRA-authorised persons, lines 62 to 64 only are applicable. These lines apply to a firm that applies add-ons to their market risk capital calculation under the RNIV framework. 
  4. (4) Only applicable to firms with a CRR permission to use internal models in accordance with Part 3, Title IV, Chapter 5 of the CRR.
  5. (5) Only applicable to a firm that has an individual consolidation permission.
  6. (6) [deleted.]
  7. (7) Only applicable to a firm whose ultimate parent is a mixed-activity holding company
  8. (8) Only applicable to a firm that is a partnership, when the report must be submitted by each partner
  9. (9) Members of a UK consolidation group should only submit this data item at the UK consolidation group level. 
  10. (10) Only applicable to a firm that has both a core UK group and a non-core large exposures group.
  11. (11) Only applicable to firms that have an CRR permission to use the IRB Approach
  12. (12) Only applies to a dormant account fund operator that does not fall into any of the other prudential categories in this table. 
  13. (13) firm must complete this item separately on each of the following bases that are applicable.
    1. (a) It must complete it on an individual basis. Therefore even if it has an individual consolidation permission it must complete the item on an unconsolidated basis by reference to the firm alone.
    2. (b) If it is a group liquidity reporting firm in a DLG by default and is a UK lead regulated firm, it must complete the item on the basis of that group.
    3. (c) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group and (a) does not apply.
    4. (d) If it is a group liquidity reporting firm in a non-UK DLG by modification, it must complete the item on the basis of that group.
  14. (14) [deleted]
  15. (15) [deleted]
  16. (16) (a) This item must be reported in the reporting currency.
    1. (b) If any data element is in a currency or currencies other than the reporting currency, all currencies (including the reporting currency) must be combined into a figure in the reporting currency. 
    2. (c) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency).
    3. However if:
      1. (i) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or
      2. (ii) the only material currency is the reporting currency,
      3. then (c) does not apply.
    4. (d) If there are more than three material currencies for this data item, (c) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure.
      1. (i) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency.
      2. (ii) Take the three largest figures from the resulting list of amounts.
    5. (e) The date as at which the calculations for the purposes of the definition of material currency are carried out is the last day of the reporting period in question.
    6. (f) The reporting currency for this data item is whichever of the following currencies the firm chooses, namely USD (the United States Dollar), EUR (the euro), GBP (sterling), JPY (the Japanese Yen), CHF (the Swiss Franc), CAD (the Canadian Dollar) or SEK (the Swedish Krona).
  17. (17) [deleted]
  18. (18) Unless otherwise stated in the relevant modification, any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements for the data item in question if the firm receives that intra-group liquidity modification, or variation part of the way through such a period.  If the change is that the firm does not have to report a particular data item or does not have to report it at a particular reporting level, the firm must nevertheless report that item or at that reporting level for any reporting period that has already begun.
  19. (19) [deleted.]
  20. (20) This data item includes all annual reports and accounts that a firm is required to prepare under the Companies Act 2006 including group accounts, where required under that Act.

7.2

27/02/2017

The applicable reporting frequencies for submission of data items and periods referred to in 7.1 are set out in the table below according to firm type. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

 

RAG 1    
Data itemUK banks and building societies (on an unconsolidated or individual consolidated basis) (9)[deleted.]UK banks and building societies (on a UK consolidation group or, as applicable, defined liquidity group basis)Other members of RAG 1
Annual report
and accounts
 (10)
Annually   - Annually
Annual report
and accounts

of the mixed-activity
holding company
 (10)
Annually   - Annually
Solvency statement Annually   - -
[deleted]        [deleted]
[deleted]        [deleted]
FSA001 Quarterly   Half yearly -
FSA002 Quarterly   Half yearly Half yearly
FSA005 Quarterly   Half yearly -
FSA006 Quarterly    - -
FSA011 Quarterly   - -
FSA014 Half yearly   Half yearly -
FSA015 Quarterly   Half yearly -
FSA016 Half yearly [deleted.] - -
FSA017 Quarterly   Half yearly -
FSA018 Quarterly   - -
FSA045 Quarterly   Half yearly -
FSA047 Daily, weekly,
monthly or quarterly
((2), (3) and (6))
  Daily, weekly,
monthly or quarterly
((2), (5) and (6))
Daily, weekly,
monthly or
quarterly
((2),(4) and (6))
FSA048 Daily, weekly,
monthly or quarterly
((2), (3) and (6))
  Daily, weekly,
monthly or quarterly
((2), (5) and (6))
Daily, weekly,
monthly or
quarterly
((2),(4) and (6))
  1. (1) [deleted.] 
  2. (2) Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular:
    1. (a)  A week means the period beginning on Saturday and ending on Friday.
    2. (b)  A month begins on the first day of the calendar month and ends on the last day of that month.
    3. (c)  Quarters end on 31 March, 30 June, 30 September and 31 December.
    4. (d)  Daily means each business day.
    5. All periods are calculated by reference to London time.
  3. (3) If the report is on an individual basis (and the firm is a UK firm) the reporting frequency is as follows:
    1. (a)  if the firm does not have an intra-group liquidity modification the frequency is:
      1. (i)  weekly if the firm is a standard frequency liquidity reporting firm; and
      2. (ii)  monthly if the firm is a low frequency liquidity reporting firm;
    2. (b)  if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is:
      1. (i)  weekly if the firm is a standard frequency liquidity reporting firm; and
      2. (ii)  monthly if the firm is a low frequency liquidity reporting firm;
    3. (c)  the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification.
  4. (4) (a)  If the report is on an individual basis (and the firm is not a UK firm) the reporting frequency is as follows:
      1. (i)  weekly if the firm is a standard frequency liquidity reporting firm; and
      2. (ii)  monthly if the firm is a low frequency liquidity reporting firm.
    1. (b)  
  5. (5) (a)  If the report is by reference to the firm's DLG by default the reporting frequency is:
      1. (i)  weekly if the group liquidity standard frequency reporting conditions are met;
      2. (ii)  monthly if the group liquidity low frequency reporting conditions are met.
    1. (b)  If the report is by reference to the firm's UK DLG by modification the reporting frequency is:
      1. (i)  weekly if the group liquidity standard frequency reporting conditions are met;
      2. (ii)  monthly if the group liquidity low frequency reporting conditions are met.
    2. (c)  If the report is by reference to the firm's non-UK DLG by modification the reporting frequency is quarterly.
  6. (6) (a)  If the reporting frequency is otherwise weekly, the item is to be reported on every business day if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm, branch or group in question. 
    1. (b)  If the reporting frequency is otherwise monthly, the item is to be reported weekly if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm, branch or group in question.
    2. (c)  A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (a) or (b) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected.
  7. (7) [deleted]
  8. (8) [deleted]
  9. (9) A firm which has an individual consolidation permission must submit data items FSA001, FSA002, FSA005, FSA011, FSA014, FSA015, FSA017 and FSA045 on an individual consolidated basis, and all other data items in this column on an unconsolidated basis. All other firms must submit all data items in this column on an unconsolidated basis.
  10. (10) The reporting frequency in this row applies to all annual reports and accounts that a firm is required to submit under 7.1.

7.3

27/02/2017

The applicable due dates for submission referred to in the table in 6.1 are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in 7.2, unless indicated otherwise.

RAG 1      
Data itemDailyWeeklyMonthlyQuarterlyHalf yearlyAnnually
Annual report and accounts - - - - -

80 business days (1)

7 months (2)

Annual report and accounts of the mixed-activity holding company - - - - - months
Solvency statement - - - - - months
[deleted.] - - - [deleted.] - -
[deleted.] - - - - - [deleted.]
FSA001 - - - 20 business days 45 business days -
FSA002 - - - 20 business days 45 business days -
FSA005 - - - 20 business days 45 business days -
FSA006 - - - 20 business days - -
FSA011 - - - 15 business days - -
FSA014 - - - -

30 business days (3);

45 business days (4)

-
FSA015 - - - 30 business days 45 business days -
FSA016 - - - - 30 business days -
FSA017 - - - 20 business days 45 business days -
FSA018 - - - 45 business days - -
FSA045 - - - 20 business days 45 business days  -
FSA047 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question 15 business days 15 business days or one month (5) - -
FSA048 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question 15 business days 15 business days or one month (5) - -
  1. (1) Applicable to UK banks and dormant account fund operators.
  2. (2) Applicable to non-EEA banks.
  3. (3) Applicable to unconsolidated and individual consolidated reports.
  4. (4) Applicable to UK consolidation group reports.
  5. (5) It is one month if the report relates to a non-UK DLG by modification.

8

Regulated Activity Group 2.1

8.1

01/01/2016

The financial reporting requirements for RAG 2.1 activities for:

  1. (1) a UK Solvency II firm, the Society and managing agents are set out in the Reporting Part in the Solvency II Firms Sector; and
  2. (2) a third country branch undertaking is set out in Third Country Branches 9 in the Solvency II Firms Sector.

8.2

01/07/2016

The financial reporting requirements for RAG 2.1 activities for a non-directive insurer are set out in the Insurance Company – Reporting Part of the PRA Rulebook.

8.3

01/07/2016

The financial reporting requirements for RAG 2.1 activities for a non-directive friendly society are set out in the Friendly Society – Reporting Part of the PRA Rulebook.

9

Regulated Activity Group 3

9.1

01/01/2016

A lead regulated firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.

9.2

02/05/2017

The applicable data items referred to in the table in 6.1 for a UK designated investment firm are set out in the table below:

RAG 3 
Description of data itemApplicable data items (1)
Annual report and accounts (17) No standard format
Annual report and accounts of the mixed-activity holding company ((5) and (17)) No standard format
Solvency statement No standard format (6)
Balance sheet FSA001 (2) 
Income statement FSA002 (2)
Market risk FSA005 ((2) and (16)) 
Market risk-supplementary FSA006 (3)
Exposures between core UK group and non-core large exposures group FSA018 (7)
Solo consolidation data FSA016 ((8)
Pillar 2 questionnaire FSA019 (4)
IRB portfolio risk FSA045 (15) 
Daily flows FSA047 ((9), (11) and (13))
Enhanced Mismatch Report FSA048 ((9), (11) and (13))
  1. (1) When submitting the completed data item required, a firm must use the format of the data item set out in Chapter 18
  2. (2) Firms that are members of a consolidation group must also submit this report on a consolidation group basis. 
  3. (3) Only applicable to firms with a CRR permission to use internal models in accordance with Title IV, Chapter 5 of the CRR
  4. (4) Only applicable to UK designated investment firms that:
    1. (a) are subject to consolidated supervision under the CRR, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or
    2. (b) are not subject to consolidated supervision under the CRR.
  5.       A UK designated investment firm under (a) must complete the report on the basis of its consolidation group. A UK designated investment firm under (b) must complete the report on the basis of its individual position.
  6. (5) Only applicable to a firm whose ultimate parent is a mixed-activity holding company.
  7. (6) Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner
  8. (7) Only applicable to a firm that has both a core UK group and a non-core large exposures group
  9. (8) Only applicable to a firm with an individual consolidation permission 
  10. (9) A firm must complete this item separately on each of the following bases (if applicable).
    1. (a) It must complete it on an individual basis. Therefore even if it has an individual consolidation permission it must complete the item on an unconsolidated basis by reference to the firm alone.
    2. (b) If it is a group liquidity reporting firm in a DLG by default and is a UK lead regulated firm, it must complete the item on the basis of that group.
    3. (c) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group and (a) does not apply.
    4. (d) If it is a group liquidity reporting firm in a non-UK DLG by modification, it must complete the item on the basis of that group.
  11. (10) [deleted]
  12. (11) (a) This item must be reported in the reporting currency.
    1. (b) If any data element is in a currency or currencies other than the reporting currency, all currencies (including the reporting currency) must be combined into a figure in the reporting currency.
    2. (c) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency).
    3.       However if:
      1. (i) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or
      2. (ii) the only material currency is the reporting currency,
    4.       then (c) does not apply.
    5. (d)  If there are more than three material currencies for this data item, (c) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure.
      1. (i) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency.
      2. (ii) Take the three largest figures from the resulting list of amounts.
    6. (e) The date as at which the calculations for the purposes of the definition of material currency are carried out is the last day of the reporting period in question.
    7. (f) The reporting currency for this data item is whichever of the following currencies the firm chooses, namely USD (the United States Dollar), EUR (the euro), GBP (sterling), JPY (the Japanese Yen), CHF (the Swiss Franc), CAD (the Canadian Dollar) or SEK (the Swedish Krona).
  13. (12) [deleted]
  14. (13) Unless otherwise stated in the relevant modification, any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements for the data item in question if the firm receives that intra-group liquidity modification or variation part of the way through such a period. If the change is that the firm does not have to report a particular data item or does not have to report it at a particular reporting level, the firm must nevertheless report that item or at that reporting level for any reporting period that has already begun. 
  15. (14) [deleted]
  16. (15) Only applicable to firms that have a CRR permission to use the IRB Approach
  17. (16) Lines 62 to 64 only are applicable. These lines apply to a firm that applies add-ons to their market risk capital calculation under the RNIV framework.
  18. (17) This data item includes all annual reports and accounts that a firm is required to prepare under the Companies Act 2006 including group accounts, where required under that Act.

9.3

14/12/2016

The applicable reporting frequencies for submission of data items and periods referred to in 9.2 are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

RAG 3 
Data itemReporting frequency
Annual report and accounts (5) Annually
Annual report and accounts of the mixed-activity holding company (5) Annually
Solvency statement Annually
FSA001 Quarterly
FSA002 Quarterly
FSA005 Quarterly
FSA006 Quarterly
FSA016 Half yearly
FSA018 Quarterly
FSA019 Annually
FSA045 Quarterly
FSA047 Daily, weekly, monthly or quarterly ((1), (2) and (3)) 
FSA048 Daily, weekly, monthly or quarterly ((1), (2) and (3)) 
  1. (1) Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular: 
    1. (a) A week means the period beginning on Saturday and ending on Friday.
    2. (b) A month begins on the first day of the calendar month and ends on the last day of that month.
    3. (c) Quarters end on 31 March, 30 June, 30 September and 31 December.
    4. (d) Daily means each business day.
  2.     All periods are calculated by reference to London time.
  3.     Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements if the firm receives that intra-group liquidity modification or variation part of the way through such a period, unless the intra-group liquidity modification says otherwise.
  4. (2) If the report is on an individual basis the reporting frequency is as follows:
    1. (a)  if the firm does not have an intra-group liquidity modification the frequency is:
      1. (i)  weekly if the firm is a standard frequency liquidity reporting firm; and
      2. (ii)  monthly if the firm is a low frequency liquidity reporting firm;
    2. (b)  if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is:
      1. (i)  weekly if the firm is a standard frequency liquidity reporting firm; and
      2. (ii)  monthly if the firm is a low frequency liquidity reporting firm;
    3. (c)  the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification.
  5. (3) (a)  If the reporting frequency is otherwise weekly, the item is to be reported on every business day if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question.
    1. (b)  If the reporting frequency is otherwise monthly, the item is to be reported weekly if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question.
    2. (c)  A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (a) or (b) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected.
  6. (4) [deleted]
  7. (5) The reporting frequency in this row applies to all annual reports and accounts that a firm is required to submit under 7.1.

9.4

14/12/2016

The applicable due dates for submission referred to in the table in 6.1 are set out in the table below.  The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in 9.3, unless indicated otherwise.

RAG 3      
Data itemDailyWeeklyMonthlyQuarterlyHalf yearlyAnnually
Annual report and accounts - - - - - 80 business days
Annual report and accounts of the mixed-activity holding company - - - - - 7 months
Solvency statement - - - - - months
FSA001 - - - 20 business days 30 business days (1);
45 business days (2)
-
FSA002 - - - 20 business days 30 business days (1);
45 business days (2)
-
FSA005 - - - 20 business days 30 business days (1);
45 business days (2)
-
FSA006 - - - 20 business days - -
FSA016 - - - - 30 business days -
FSA018 - - - 45 business days - -
FSA019 - - - - - months
FSA045 - - - 20 business days 30 business days (1);
45 business days (2)
-
FSA047 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question 15
business days
15 business days
or one month (3)
- -
FSA048 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question 15 business days 15 business days or one month (3) - -
  1. (1) For unconsolidated and individually-consolidated reports.
  2. (2) For consolidation group reports.
  3. (3) It is one month if the report relates to a non-UK DLG by modification.

9

Regulated Activity Group 3

9.1

01/01/2016

A lead regulated firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.

9.2

02/05/2017

The applicable data items referred to in the table in 6.1 for a UK designated investment firm are set out in the table below:

RAG 3 
Description of data itemApplicable data items (1)
Annual report and accounts (17) No standard format
Annual report and accounts of the mixed-activity holding company ((5) and (17)) No standard format
Solvency statement No standard format (6)
Balance sheet FSA001 (2) 
Income statement FSA002 (2)
Market risk FSA005 ((2) and (16)) 
Market risk-supplementary FSA006 (3)
Exposures between core UK group and non-core large exposures group FSA018 (7)
Solo consolidation data FSA016 ((8)
Pillar 2 questionnaire FSA019 (4)
IRB portfolio risk FSA045 (15) 
Daily flows FSA047 ((9), (11) and (13))
Enhanced Mismatch Report FSA048 ((9), (11) and (13))
  1. (1) When submitting the completed data item required, a firm must use the format of the data item set out in Chapter 18
  2. (2) Firms that are members of a consolidation group must also submit this report on a consolidation group basis. 
  3. (3) Only applicable to firms with a CRR permission to use internal models in accordance with Title IV, Chapter 5 of the CRR
  4. (4) Only applicable to UK designated investment firms that:
    1. (a) are subject to consolidated supervision under the CRR, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or
    2. (b) are not subject to consolidated supervision under the CRR.
  5.       A UK designated investment firm under (a) must complete the report on the basis of its consolidation group. A UK designated investment firm under (b) must complete the report on the basis of its individual position.
  6. (5) Only applicable to a firm whose ultimate parent is a mixed-activity holding company.
  7. (6) Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner
  8. (7) Only applicable to a firm that has both a core UK group and a non-core large exposures group
  9. (8) Only applicable to a firm with an individual consolidation permission 
  10. (9) A firm must complete this item separately on each of the following bases (if applicable).
    1. (a) It must complete it on an individual basis. Therefore even if it has an individual consolidation permission it must complete the item on an unconsolidated basis by reference to the firm alone.
    2. (b) If it is a group liquidity reporting firm in a DLG by default and is a UK lead regulated firm, it must complete the item on the basis of that group.
    3. (c) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group and (a) does not apply.
    4. (d) If it is a group liquidity reporting firm in a non-UK DLG by modification, it must complete the item on the basis of that group.
  11. (10) [deleted]
  12. (11) (a) This item must be reported in the reporting currency.
    1. (b) If any data element is in a currency or currencies other than the reporting currency, all currencies (including the reporting currency) must be combined into a figure in the reporting currency.
    2. (c) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency).
    3.       However if:
      1. (i) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or
      2. (ii) the only material currency is the reporting currency,
    4.       then (c) does not apply.
    5. (d)  If there are more than three material currencies for this data item, (c) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure.
      1. (i) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency.
      2. (ii) Take the three largest figures from the resulting list of amounts.
    6. (e) The date as at which the calculations for the purposes of the definition of material currency are carried out is the last day of the reporting period in question.
    7. (f) The reporting currency for this data item is whichever of the following currencies the firm chooses, namely USD (the United States Dollar), EUR (the euro), GBP (sterling), JPY (the Japanese Yen), CHF (the Swiss Franc), CAD (the Canadian Dollar) or SEK (the Swedish Krona).
  13. (12) [deleted]
  14. (13) Unless otherwise stated in the relevant modification, any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements for the data item in question if the firm receives that intra-group liquidity modification or variation part of the way through such a period. If the change is that the firm does not have to report a particular data item or does not have to report it at a particular reporting level, the firm must nevertheless report that item or at that reporting level for any reporting period that has already begun. 
  15. (14) [deleted]
  16. (15) Only applicable to firms that have a CRR permission to use the IRB Approach
  17. (16) Lines 62 to 64 only are applicable. These lines apply to a firm that applies add-ons to their market risk capital calculation under the RNIV framework.
  18. (17) This data item includes all annual reports and accounts that a firm is required to prepare under the Companies Act 2006 including group accounts, where required under that Act.

9.3

14/12/2016

The applicable reporting frequencies for submission of data items and periods referred to in 9.2 are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

RAG 3 
Data itemReporting frequency
Annual report and accounts (5) Annually
Annual report and accounts of the mixed-activity holding company (5) Annually
Solvency statement Annually
FSA001 Quarterly
FSA002 Quarterly
FSA005 Quarterly
FSA006 Quarterly
FSA016 Half yearly
FSA018 Quarterly
FSA019 Annually
FSA045 Quarterly
FSA047 Daily, weekly, monthly or quarterly ((1), (2) and (3)) 
FSA048 Daily, weekly, monthly or quarterly ((1), (2) and (3)) 
  1. (1) Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular: 
    1. (a) A week means the period beginning on Saturday and ending on Friday.
    2. (b) A month begins on the first day of the calendar month and ends on the last day of that month.
    3. (c) Quarters end on 31 March, 30 June, 30 September and 31 December.
    4. (d) Daily means each business day.
  2.     All periods are calculated by reference to London time.
  3.     Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements if the firm receives that intra-group liquidity modification or variation part of the way through such a period, unless the intra-group liquidity modification says otherwise.
  4. (2) If the report is on an individual basis the reporting frequency is as follows:
    1. (a)  if the firm does not have an intra-group liquidity modification the frequency is:
      1. (i)  weekly if the firm is a standard frequency liquidity reporting firm; and
      2. (ii)  monthly if the firm is a low frequency liquidity reporting firm;
    2. (b)  if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is:
      1. (i)  weekly if the firm is a standard frequency liquidity reporting firm; and
      2. (ii)  monthly if the firm is a low frequency liquidity reporting firm;
    3. (c)  the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification.
  5. (3) (a)  If the reporting frequency is otherwise weekly, the item is to be reported on every business day if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question.
    1. (b)  If the reporting frequency is otherwise monthly, the item is to be reported weekly if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question.
    2. (c)  A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (a) or (b) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected.
  6. (4) [deleted]
  7. (5) The reporting frequency in this row applies to all annual reports and accounts that a firm is required to submit under 7.1.

9.4

14/12/2016

The applicable due dates for submission referred to in the table in 6.1 are set out in the table below.  The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in 9.3, unless indicated otherwise.

RAG 3      
Data itemDailyWeeklyMonthlyQuarterlyHalf yearlyAnnually
Annual report and accounts - - - - - 80 business days
Annual report and accounts of the mixed-activity holding company - - - - - 7 months
Solvency statement - - - - - months
FSA001 - - - 20 business days 30 business days (1);
45 business days (2)
-
FSA002 - - - 20 business days 30 business days (1);
45 business days (2)
-
FSA005 - - - 20 business days 30 business days (1);
45 business days (2)
-
FSA006 - - - 20 business days - -
FSA016 - - - - 30 business days -
FSA018 - - - 45 business days - -
FSA019 - - - - - months
FSA045 - - - 20 business days 30 business days (1);
45 business days (2)
-
FSA047 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question 15
business days
15 business days
or one month (3)
- -
FSA048 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question 15 business days 15 business days or one month (3) - -
  1. (1) For unconsolidated and individually-consolidated reports.
  2. (2) For consolidation group reports.
  3. (3) It is one month if the report relates to a non-UK DLG by modification.

10

Regulated Activity Group 4

10.1

01/01/2016

This Chapter applies only to UK designated investment firms.

10.2

01/01/2016

The applicable data items referred to in the table in 6.1 are set out in the table below:

RAG 4 
Description of data itemApplicable data items (1)
Volumes and type of business (1) FSA038
UCITS (2) FSA042
  1. (1) Only applicable to firms that have a managing investments permission.
  2. (2) Only applicable to firms that have permission for establishing, operating or winding up a regulated collective investment scheme.

10.3

01/01/2016

The applicable reporting frequencies for submission of data items referred to in 10.2 are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

RAG 4 
Data itemReporting frequency
FSA038 Half yearly
FSA042 Quarterly

10.4

14/12/2016

The applicable due dates for submission referred to in the table in 6.1 are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in 10.3, unless indicated otherwise.

RAG 4      
Data itemDailyWeeklyMonthlyQuarterlyHalf yearlyAnnually
FSA038 - - - - 30 business days -
FSA042 - - - 20 business days - -

11

Regulated Activity Group 5

11.1

01/01/2016

This Chapter does not apply to a lead regulated firm.

11.2

01/01/2016

The applicable data items, reporting frequencies and submission deadlines referred to in the table in 6.1 are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period.

RAG 5   
Description of data itemData item (1)FrequencySubmission deadline
Balance Sheet  Sections A.1 and A.2 MLAR Quarterly 20 business days
Income Statement Sections B.0 and B.1 MLAR Quarterly 20 business days
Capital Adequacy Section C MLAR Quarterly 20 business days
Lending - Business flow and rates Section D MLAR Quarterly 20 business days
Residential Lending to individuals - New business profile Section E MLAR Quarterly 20 business days
Lending - Arrears analysis Section F MLAR Quarterly 20 business days
Mortgage administration - Business profile Section G MLAR Quarterly 20 business days
Mortgage Administration - Arrears analysis Section H MLAR Quarterly 20 business days
Analysis of loans to customers Section A3 MLAR Quarterly 20 business days
Provisions analysis Section B2 MLAR Quarterly 20 business days
Fees and levies Section J MLAR Annually 30 business days
Sale and rent back Section K MLAR Annually 30 business days
  1.  (1) When submitting the completed data item required, a firm must use the format of the data item set out in Chapter 18

12

Financial Conglomerates

12.1

01/01/2016

This Chapter applies only to a firm that is a member of a financial conglomerate and either:

  1. (1) it is at the head of a UK-regulated EEA financial conglomerate; or
  2. (2) its Part 4A permission contains a requirement which either:
    1. (a) applies 12.3 to the firm; or
    2. (b) applies 12.3 to the firm unless the mixed financial holding company of the financial conglomerate to which the firm belongs submits the report required under this rule (as if the rule applied to it).

12.2

01/01/2016

Firms must submit to the PRA the duly completed data items specified in 12.3 in accordance with 12.3.

12.3

01/01/2016

The table below sets out the following:

  1. (a) the applicable data items;
  2. (b) the applicable reporting frequencies for submission of data items and periods (calculated from a firm's accounting reference date, unless indicated otherwise); and
  3. (c) the applicable due dates for submission. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period, unless indicated otherwise.
Financial conglomerates   
Content of ReportData item (1)FrequencyDue Date
Calculation of supplementary capital adequacy requirements in accordance with one of the three technical calculation methods (2)

(5) Annually

(5)
Identification of significant risk concentration levels (3) Annually 4 months after year end
Identification of significant intra-group transactions (4) Annually 4 months after year end
Report on compliance with GENPRU 3.1.35 R where it applies  (6) (5) (5)
  1. (1) When giving the report required, a firm must use the form indicated, if any.
  2. (2) Adequate information must be provided, specifying the calculation method used and each financial conglomerate for which the PRA is the co-ordinator must discuss with the PRA the form which this reporting will take and the extent to which verification by an auditor will be required.
  3. (3) Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the PRA is the co-ordinator must discuss with the PRA the form of the information to be reported. This should mean that usual information management systems of the financial conglomerate can be used to the extent possible to generate and analyse the information required. 
  4. (4) For the purposes of this reporting requirement, an intra-group transaction will be presumed to be significant if its amount exceeds 5% of the total amount of capital adequacy requirements at the level of the financial conglomerate.
    Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the PRA is the co-ordinator must discuss with the PRA the form of the information to be reported.
  5. (5) The frequency and due date will be as follows:
    1. (a)  banking and investment services conglomerate: frequency is annually with due date 45 business days after period end;
    2. (b)  insurance conglomerate: frequency is annually with due date four months after period end for the capital adequacy return and three months after period end for the report on compliance with GENPRU 3.1.35 R where it applies.
  6. (6) Adequate information must be added as a separate item to the relevant form for sectoral reporting.

13

Prudent Valuation Reporting

13.1

01/01/2016

This Chapter applies only to UK banks and UK designated investment firms.

13.2

01/01/2016

Firms must submit to the PRA quarterly (on a calendar year basis and not from a firm's accounting reference date), within six weeks of each quarter end, a Prudent Valuation Return in respect of its fair-value assessments.

13.3

01/01/2016

Where a firm is a member of a consolidation group, the firm must comply with 13.2:

  1. (1) on an individual consolidation basis if the firm has an individual consolidation permission, or on an unconsolidated basis if the firm does not have an individual consolidation permission; and
  2. (2) separately, on the basis of the consolidated situation of the consolidation group.

13.4

01/01/2016

Firms must submit the Prudent Valuation Return via electronic mail to prudentvaluationreturns@bankofengland.co.uk or via post or hand delivery to Regulatory Data Group, Statistics and Regulatory Data Division (HO5 A-B), Bank of England, Threadneedle Street, London EC2R 8AH; or via fax to the Regulatory Data Group of the Bank of England (020 7601 3334).

14

Transitional Provisions – Waivers

14.1

01/01/2016

Subject to 14.4 this Chapter applies where, immediately before 1 January 2016, a waiver given in relation to a rule in the supervision manual in the PRA Handbook listed in column A of the table in 14.3 has effect.

14.2

01/01/2016

Each waiver given in relation to a rule in the supervision manual in the PRA Handbook listed in column A of the table in 14.3 is to be treated as a waiver given by the PRA to the firm under the rule in this Part listed in the same row in column B of the table.

14.3

01/01/2016

Column A

SUP 16.12 rule as in force until immediately before 1 January 2016
Column B

Regulatory Reporting rule as in force from 1 January 2016
SUP 16.12.4 6.1
SUP 16.12.5 7.1
SUP 16.12.6 7.2
SUP 16.12.7 7.3
SUP 16.12.8(1) 8.1
SUP 16.12.8(2) 8.2
SUP 16.12.8(3) 8.3
SUP 16.12.11B 9.2
SUP 16.12.12A 9.3
SUP 16.12.13A 9.4
SUP 16.12.15B 10.2
SUP 16.12.16A 10.3
SUP 16.12.17A 10.4
SUP 16.12.18 11.1
SUP 16.12.18A 11.2

14.4

01/10/2017

This Chapter does not apply in relation to a waiver that is an intra-group liquidity modification.

15

Transitional Provisions – Requirements for Members of Financial Conglomerates

15.1

01/01/2016

This Chapter applies only to a firm that is a member of a financial conglomerate.

15.2

01/01/2016

Where, immediately before 1 January 2016, the firm’s Part 4A permission contained a requirement which applied SUP 16.12.33R in the supervision manual in the PRA Handbook to the firm, that requirement is to be treated as applying 12.3 to the firm.

15.3

01/01/2016

Where, immediately before 1 January 2016, the firm’s Part 4A permission contained a requirement which applied SUP 16.12.33R in the supervision manual in the PRA Handbook to the firm unless the mixed financial holding company of the financial conglomerate to which the firm belongs submits the report required under that rule (as if the rule applied to it), that requirement is to be treated as applying 12.3 to the firm unless the mixed financial holding company of the financial conglomerate to which the firm belongs submits the report required under that rule (as if the rule applied to it).

16

Data Items and Other Forms

16.1

14/12/2016

FSA001 can be found here.

16.2

14/12/2016

FSA002 can be found here.

16.3

14/12/2016

FSA005 can be found here.

16.4

14/12/2016

FSA006 can be found here.

16.5

14/12/2016

FSA011 can be found here.

16.6

14/12/2016

FSA014 can be found here.

16.7

14/12/2016

FSA015 can be found here.

16.8

14/12/2016

FSA016 can be found here.

16.9

14/12/2016

FSA017 can be found here.

16.10

14/12/2016

FSA018 can be found here.

16.11

14/12/2016

FSA019 can be found here.

16.12

14/12/2016

FSA038 can be found here.

16.13

14/12/2016

FSA042 can be found here.

16.14

14/12/2016

FSA045 can be found here.

16.15

14/12/2016

FSA047 can be found here.

16.16

14/12/2016

FSA048 can be found here.

16.17

22/04/2016

[deleted]

16.18

22/04/2016

[deleted]

16.19

22/04/2016

[deleted]

16.20

22/04/2016

[deleted]

16.21

14/12/2016

MLAR can be found here.

16.22

03/01/2017

[deleted.]

16.23

03/01/2017

[deleted.]

16.24

14/12/2016

Prudent Valuation Return can be found here.

16.25

01/01/2016

Cover sheet can be found here.

16.26

01/10/2017

PRA101 can be found here.

16.27

01/10/2017

PRA102 can be found here.

16.28

01/10/2017

PRA103 can be found here.

17

Compliance Reports

17.1

01/01/2016

This Chapter applies only to banks.

17.2

01/01/2016

A firm must submit to the PRA the duly completed data items described in and in accordance with the following table, which sets out:

  1. (1) the applicable data items;
  2. (2) the applicable reporting frequencies for submission of data items; and
  3. (3) the applicable due dates for submission. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period.
Description of data itemData itemFrequencyDue date
List of all overseas regulators for each legal entity in the firm’s group No standard format Annually 6 months after the firm’s accounting reference date
Organogram showing each authorised person in the firm’s group No standard format Annually 6 months after the firm’s accounting reference date

18

Notifications Regarding Change of Accounting Reference Date

18.1

01/01/2016

A firm must notify the PRA if it changes its accounting reference date by submitting the form referred to in Notifications 10.2 (Standing Data Form).

18.2

01/01/2016

When a firm extends its accounting period, it must make the notification in 18.1 before the previous accounting reference date.

18.3

01/01/2016

When a firm shortens its accounting period, it must make the notification in 18.1 before the new accounting reference date.

18.4

01/01/2016

The Notifications Part, including Notifications 5.3A and 5.5 (Core Information Requirements), applies to any notification made under 18.1.

19

Notifications Regarding Financial Information Reporting Under the CRR

19.1

01/01/2016

A firm must notify the PRA if it is required to report financial information in accordance with Article 99(2) of the CRR.

19.2

01/01/2016

A firm must notify the PRA when it ceases to report financial information in accordance with Article 99(2) of the CRR.

19.3

01/01/2016

firm must notify the PRA if it adjusts its reporting reference dates for financial information under Article 99 of the CRR from the calendar year to its accounting year-end.

19.4

01/01/2016

The Notifications Part, including Notifications 7.4 (Form and Method of Communication), applies to any notification made under this Chapter.

20

Capital+ Reports

Application and definitions

20.1

01/10/2017

This Chapter applies to every firm that is a CRR firm.

Requirement to submit Capital+ data items

20.2

01/10/2017

A firm which satisfies any Capital+ condition on the initial Capital+ reference date applicable to it must submit to the PRA on a continuing basis the data item applicable to the relevant Capital+ condition as set out in column (2) of the Capital+ reporting table.

20.3

01/10/2017

Where a firm is required to submit a data item in accordance with this Chapter, it must submit this information:

  1. (1) at the frequency specified in column (3) of the Capital+ reporting table;
  2. (2) by the due date specified in column (4) of the Capital+ reporting table; and
  3. (3) on the basis set out in the rule specified in column (5) of the Capital+ reporting table.

20.4

01/10/2017

The first frequency period for the purposes of 20.3 is:

  1. (1) where a firm satisfies Capital+ condition 7 or Capital+ condition 8 on its initial Capital+ reference date, one year ending with:
    1. (a) where the firm’s initial Capital+ reference date is its accounting reference date, its initial Capital+ reference date; or 
    2. (b) where 20.4(1)(a) does not apply, the firm’s first accounting reference date following the firm’s initial Capital+ reference date; or
  2. (2) for a firm satisfying any other Capital+ condition on its initial Capital+ reference date, the frequency period specified in column (3) of the Capital+ reporting table, ending with the initial Capital+ reference date.

20.5

01/10/2017

When submitting any required data item under this Chapter, a firm must use the template for that data item set out in Chapter 16.

20.6

01/10/2017

A firm satisfies Capital+ condition 1:

  1. (1) if the firm is a parent institution in a Member State, where it has retail deposits equal to or greater than £50 billion and total assets equal to or greater than £320 billion on the basis of its consolidated situation
  2. (2) if the firm is controlled by a parent financial holding company in a Member State, a parent mixed financial holding company in a Member State or a parent institution in a Member State and the PRA is responsible for supervision of that holding company or parent institution in a Member State on a consolidated basis under Article 111 of the CRD, where it has retail deposits equal to or greater than £50 billion and total assets equal to or greater than £320 billion on the basis of the consolidated situation of that holding company or parent institution in a Member State; or
  3. (3) if the firm is not part of a consolidation group, where it has retail deposits equal to or greater than £50 billion and total assets equal to or greater than £320 billion on an individual basis.

20.7

01/10/2017

A firm satisfies Capital+ condition 2 if it:

  1. (1) satisfies Capital+ condition 1 in accordance with 20.6(1) or 20.6(2); and
  2. (2) has total assets equal to or greater than £50 billion on an individual basis.

20.8

01/10/2017

A firm satisfies Capital+ condition 3:

  1. (1) if the firm is a parent institution in a Member State, where it has retail deposits equal to or greater than £50 billion and total assets greater than £5 billion but less than £320 billion on the basis of its consolidated situation
  2. (2) if the firm is controlled by a parent financial holding company in a Member State, a parent mixed financial holding company in a Member State or a parent institution in a Member State and the PRA is responsible for supervision of that holding company or parent institution in a Member State on a consolidated basis under Article 111 of the CRD, where it has retail deposits greater than or equal to £50 billion and total assets greater than £5 billion but less than £320 billion on the basis of the consolidated situation of that holding company or parent institution in a Member State; or
  3. (3) if the firm is not part of a consolidation group, where it has retail deposits greater than £50 billion and total assets greater than £5 billion but less than £320 billion on an individual basis.

20.9

01/10/2017

A firm satisfies Capital+ condition 4 if it:

  1. (1) satisfies Capital+ condition 3 in accordance with 20.8(1) or 20.8(2); and
  2. (2) has total assets equal to or greater than £50 billion on an individual basis.

20.10

01/10/2017

A firm satisfies Capital+ condition 5 if it:

  1. (1) is part of a consolidation group;
  2. (2) has total assets greater than £5 billion:
    1. (a) if the firm is a parent institution in a Member State, on the basis of its consolidated situation; or 
    2. (b) if the firm is controlled by a parent financial holding company in a Member State, a parent mixed financial holding company in a Member State or a parent institution in a Member State and the PRA is responsible for supervision of that holding company or parent institution in a Member State on a consolidated basis under Article 111 of the CRD, on the basis of the consolidated situation of that holding company or parent institution in a Member State
  3.       and
  4. (3) does not satisfy Capital+ condition 1 or Capital+ condition 3.

20.11

01/10/2017

A firm satisfies Capital+ condition 6 if it has total assets greater than £5 billion on an individual basis and:

  1. (1) if it is not part of a consolidation group, where it does not satisfy Capital+ condition 1 or Capital+ condition 3; or
  2. (2) if it is part of a consolidation group, where it does not satisfy Capital+ condition 2 or Capital+ condition 4.

20.12

01/10/2017

20.13

01/10/2017

A firm satisfies Capital+ condition 8:

  1. (1) where it is not part of a consolidation group, if it does not satisfy Capital+ condition 1, Capital+ condition 3 or Capital+ condition 6; or
  2. (2) where a firm is part of a consolidation group, if it does not satisfy Capital+ condition 2, Capital+ condition 4 or Capital+ condition 6.

Moving between Capital+ conditions

20.14

01/10/2017

A firm must consider which Capital+ conditions it satisfies on every Capital+ reference date following its initial Capital+ reference date, and where a Capital+ reference date is a Capital+ changeover date:

  1.             (1) 20.16 applies where the new Capital+ condition is higher, and
  2.             (2) 20.18 applies where the new Capital+ condition is lower.

20.15

01/10/2017

For the purposes of 20.14 and 20.20, Capital+ condition 1 is the highest and Capital+ condition 8 is the lowest.

20.16

01/10/2017

Where this rule applies as a result of 20.14(1) or 20.20, the firm must:

  1. (1) submit to the PRA the data item applicable to the old Capital+ condition in respect of the frequency period ending with that Capital+ changeover date by the due date applicable to the old Capital+ condition;
  2. (2) after it has complied with 20.16(1), cease submitting the data item applicable to the old Capital+ condition to the PRA; and
  3. (3) submit to the PRA on a continuing basis the data item applicable to the new Capital+ condition, as set out in column (2) of the Capital+ reporting table.

20.17

01/10/2017

The first frequency period for the purposes of 20.16(3) is the frequency period specified in column (3) of the Capital+ reporting table, starting with the Capital+ changeover date which caused 20.16 to apply.

20.18

01/10/2017

Subject to 20.20, where this rule applies as a result of 20.14(2), the firm must:

  1. (1) continue to submit to the PRA the data item applicable to the old Capital+ condition until the firm’s next Capital+ reference date, including the data item due in respect of the frequency period ending with that next Capital+ reference date;
  2. (2) after it has complied with 20.18(1), cease submitting the data item applicable to the old Capital+ condition to the PRA; and
  3. (3) submit to the PRA on a continuing basis the data item applicable to the new Capital+ condition, as set out in column (2) of the Capital+ reporting table.

20.19

01/10/2017

The first frequency period for the purposes of 20.18(3) is:

  1. (1) where the data item required to be submitted under 20.18(3) is PRA103, one year starting from:
    1. (a) where the Capital+ changeover date which caused 20.18(2) to apply is the same as the firm’s accounting reference date, that Capital+ changeover date; or 
    2. (b) where 20.19(1)(a) does not apply, the firm’s first accounting reference date following the Capital+ changeover date which caused 20.18 to apply; or 
  2. (2) where the data item required to be submitted under 20.18(3) is PRA101 or PRA102, the frequency period specified in column (3) of the Capital+ reporting table, starting with the next Capital+ reference date after the Capital+ changeover date which caused 20.18 to apply.

20.20

01/10/2017

Where 20.18 applies as a result of 20.14(2), and where at any Capital+ reference date before a firm is required to submit its first data item under 20.18(3), the firm satisfies a higher Capital+ condition than the new Capital+ condition which caused 20.18 to apply:

  1. (1) the changes specified in 20.18 cease to take effect; and
  2. (2) 20.16 applies.

20.21

01/10/2017

The Capital+ reporting table below sets out, in respect of the requirements to submit data items in this Chapter:

  1. (1) in column (1), the Capital+ conditions to which the obligations to submit data items relate;
  2. (2) in column (2), the data items which must be submitted by a firm where the firm meets any Capital+ condition set out in column (1);
  3. (3) in column (3), the frequency at which a firm must submit each data item;
  4. (4) in column (4), the due date for submission of each data item, being the last day of the period starting from the end of each frequency period and ending with the number of business days set out in column (4); and
  5. (5) in column (5), the rule which sets out the basis on which each data item must be completed.

Capital+ reporting table

Column 1

(Capital+ condition)
Column 2

(data item)
Column 3

(frequency)
Column 4

(due date)
Column 5

(rule which sets out basis on which data item should be completed)
Capital+ condition 1 PRA101 Monthly 15 business days 20.22
Capital+ condition 2 PRA101 Monthly 15 business days 20.23
Capital+ condition 3 PRA101 Quarterly 15 business days 20.22
Capital+ condition 4 PRA101 Quarterly 15 business days 20.23
Capital+ condition 5 PRA102 Half yearly 30 business days 20.24
Capital+ condition 6 PRA102 Half yearly 30 business days 20.23
Capital+ condition 7 PRA103 Annually 30 business days 20.24
Capital+ condition 8 PRA103 Annually 30 business days 20.23

Basis of application

20.22

01/10/2017

Where a firm is required to submit a data item in accordance with this rule, that data item should be completed:

  1. (1) if the a firm is not part of a consolidation group, on an individual basis; 
  2. (2) if the firm is a parent institution in a Member State, on the basis of its consolidated situation; or
  3. (3) if the firm is controlled by a parent financial holding company in a Member State, a parent mixed financial holding company in a Member State or a parent institution in a Member State and the PRA is responsible for supervision of that holding company or parent institution in a Member State on a consolidated basis under Article 111 of the CRD, on the basis of the consolidated situation of that holding company or parent institution in a Member State.

20.23

01/10/2017

Where a firm is required to submit a data item in accordance with this rule, as set out in the Capital+ reporting table, that data item should be completed on an individual basis.

20.24

01/10/2017

Where a firm is required to submit a data item in accordance with this rule, as set out in the Capital+ reporting table, that data item should be completed:

  1. (1) if the firm is a parent institution in a Member State, on the basis of its consolidated situation; or
  2. (2) if the firm is controlled by a parent financial holding company in a Member State, a parent mixed financial holding company in a Member State or a parent institution in a Member State and the PRA is responsible for supervision of that holding company or parent institution in a Member State on a consolidated basis under Article 111 of the CRD, on the basis of the consolidated situation of that holding company or parent institution in a Member State.

Annex 1

Liquidity definitions

01/01/2016

defined liquidity group

DLG by default

DLG by modification (firm level)

firm-specific liquidity stress

group liquidity low frequency reporting conditions

group liquidity reporting firm

group liquidity standard frequency reporting conditions

low frequency liquidity reporting firm

market liquidity stress

material currencies

non-UK DLG by modification

non-UK DLG by modification (DLG level)

non-UK DLG by modification (firm level)

overall liquidity adequacy rule

standard frequency liquidity reporting firm

UK DLG by modification

UK lead regulated firm