Prudential Regulation Authority Rulebook

1.

In order to report supplementary information for the purposes of identifying G-SIIs and assigning G-SII buffer rates by virtue of Part 4 of Capital Requirements (Capital Buffers and Macro-prudential Measures) Regulations 2014, UK parent institutions, UK parent financial holding companies and UK parent mixed financial holding companies shall submit the information specified in Annex XXVI, in accordance with the instructions in Annex XXVII, on a consolidated basis with a quarterly frequency.

2.

UK parent institutions, UK parent financial holding companies and UK parent mixed financial holding companies shall submit the information specified in paragraph 1 only where both of the following conditions are met:

1. (a) the total exposure measure of the group is equal to or exceeds GBP 170 billion;
2. (b) the UK institution is headquartered in the United Kingdom.

3.

By derogation from point (b) of Article 3(1) of this Chapter 5 of this Reporting (CRR) Part of the PRA Rulebook, the information specified in paragraph 1 shall be submitted by close of business on the following remittance dates: 31 July, 31 October, 31 January and 30 April.

4.

By derogation from Article 4 of this Chapter 5 of this Reporting (CRR) Part of the PRA Rulebook, the following shall apply with regard to the threshold specified in point (a) of paragraph 2:

1. (a) the UK parent institution, UK parent financial holding company or UK parent mixed financial holding company shall immediately start reporting the information in accordance with this Article where its leverage ratio exposure measure exceeds the specified threshold as of the end of the accounting year, and shall report this information at least for the end of that accounting year and the subsequent three quarterly reference dates;
2. (b) the UK parent institution, UK parent financial holding company or UK parent mixed financial holding company shall immediately stop reporting the information in accordance with this Article where its leverage ratio exposure measure falls below the specified threshold as of the end of their accounting year.