Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

IPRU-INV 11.7 CAPITAL REPORTING

IPRU-INV 11.7.1GRP

The reporting requirements of capital adequacy for a collective portfolio management firm and a collective portfolio management investment firm are set out in SUP 16.12 (Integrated regulatory reporting). In summary, the relevant capital adequacy forms for its business of managing an AIF or managing a UK UCITS1 are as follows:

  1. (1)

    a collective portfolio management firm is required to submit FIN066 (and FSA042 if it is a UCITS firm);

  2. (2)

    a collective portfolio management investment firm that is an IFPRU investment firm is required to submit FIN067 (and FSA042 if it is a UCITS investment firm) and report using COREP; and

  3. (3)

    a collective portfolio management investment firm that is a BIPRU firm is required to submit FIN068 (and FSA042 if it is a UCITS investment firm) and FSA003.