Prudential Regulation Authority Rulebook

1.

In order to report financial information on a consolidated basis in accordance with Article 430(3) or (4) of the CRR, institutions shall submit the information specified in Annex III on a consolidated basis, in accordance with the instructions in Annex V.

2.

The information referred to in paragraph 1 shall be submitted in accordance with the following specifications:

1. (a) the information specified in Part 1 of Annex III with a quarterly frequency;
2. (b) the information specified in Part 3 of Annex III with a semi-annual frequency;
3. (c) the information specified in Part 4 of Annex III, with the exception of the information specified in template F 47.00, with an annual frequency;
4. (d) the information specified in template F 20.01 in Part 2 of Annex III with a quarterly frequency where the institution exceeds the threshold specified in the second sentence of paragraph 5 of Article 5. The entry and exit criteria referred to in Article 4(2) shall apply;
5. (e) the information specified in template F 21.00 in Part 2 of Annex III with a quarterly frequency where tangible assets subject to operating leases are equal to or higher than 10% of total tangible assets as reported in template F 01.01 in Part 1 of Annex III. The entry and exit criteria referred to in Article 4(2) shall apply;
6. (f) the information specified in template F 22.01 in Part 2 of Annex III with a quarterly frequency where net fee and commission income is equal to or higher than 10% of the sum of net fee and commission income and net interest income as reported in template F 02.00 in Part 1 of Annex III. The entry and exit criteria referred to in Article 4(2) shall apply;
7. (g) the information specified in templates F 23.01, F 24.01, F 25.01 and F 26.00 in Part 2 of Annex III with a quarterly frequency where both of the following conditions are fulfilled:
1. i. the institution is not a small and non-complex institution;
2. ii. the ratio between the institution's gross carrying amount of non-performing loans and advances and the total gross carrying amount of loans and advances falling under the category of non-performing exposures as set out in Section 17 of Part 2 of Annex V to this Chapter 5 of this Reporting (CRR) Part of the PRA Rulebook is equal to or higher than 5%. For the purpose of this point, the ratio shall not include loans and advances classified as held for sale, cash balances at central banks and other demand deposits in either the denominator or the numerator.
8. The entry and exit criteria referred to in Article 4(2) shall apply.
9. (h) the information specified in template F 47.00 in Part 4 of Annex III with an annual frequency where both of the conditions set out in points (i) and (ii) of point (g) of this paragraph are fulfilled. The entry and exit criteria referred to in Article 4(2) shall apply.