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IFPRU 10.5 Capital conservation plan


When a firm does not meet the combined buffer, it must prepare a capital conservation plan and submit it to FCA no later than five business days after the firm identified that it did not meet the combined buffer.

[Note: article 142(1) of CRD]


The capital conservation plan must include the following

  1. (1)

    the MDA;

  2. (2)

    estimates of income and expenditure and a forecast balance sheet;

  3. (3)

    measures to increase the capital ratios of the firm; and

  4. (4)

    a plan and timeframe for the increase of own funds with the objective of meeting the combined buffer.

[Note: article 142(2) of CRD]