SUP 16.12 Integrated Regulatory Reporting
Application
1The effect of SUP 16.1.1 R is that this section applies to every firm carrying on business set out in column (1) of SUP 16.12.4 R except:
- (1)
an incoming EEA firm2 with permission for cross border services only;
- (1A)
an incoming EEA firm in relation to its carrying on of bidding in emissions auctions;32
- (2)
an oil market participant that is not subject to the requirements of IPRU(INV) Chapter 32;
- (3)
an authorised professional firm (other than one that must comply with IPRU(INV) 3, 5 or 13 in accordance with IPRU(INV) 2.1.4R,or that is a CASS debt management firm,47 where SUP 16.12.4 R will apply in respect of the business the firm undertakes)3, which must (unless it is within (3A)) 47comply with SUP 16.12.30 R 2 SUP 16.12.31 R;
114747 - (3A)
an authorised professional firm if the only regulated activity it carries on is credit-related regulated activity as a non-mainstream regulated activity; and47
- (4)
a financial conglomerate, which must comply with SUP 16.12.32 R: firms that are members of a financial conglomerate will have their own reporting requirements under SUP 16.12.32 R.
Purpose
- (1)
Principle 4 requires firms to maintain adequate financial resources. The Interim Prudential sourcebooks, BIPRU,37 GENPRU and IFPRU37 set out the appropriate regulator's96 detailed capital adequacy requirements. By submitting regular data, firms enable the appropriate regulator96 to monitor their compliance with Principle 4 and their prudential requirements.
963796969637 - (2)
The data items submitted help the appropriate regulator96 analyse firms' financial and other conditions and performance and to understand their business. By means of further collation and review of the data which the data items provide, the appropriate regulator96 also uses the data items to identify developments across the financial services industry and its constituent sectors.
9696 - (3)
The requirements in this section differ according to a firm's regulated activity group (RAG), as different information is required to reflect different types of business. Standard formats are used for reporting, to assist10 compatibility between firms which carry on similar types of business. Timely submission is important to ensure the appropriate regulator96 has up-to-date information.
1096
Reporting requirement
- (1)
Any firm permitted to 5carry5 on any of the activities within each of the RAGs set out in column (1) of the table in SUP 16.12.4 R must:
- (a)
- (i)
unless (ii) or (iii) 11applies, submit to the appropriate regulator96 the duly completed data items or other items applicable to the firm as set out in the provision referred to in column (2) of that table;
96 - (ii)
unless (iii) applies, where 11 a firm is required to submit completed data items for 11more than one RAG, that11 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 1247the highest;11
11111147 - (iii)
where a firm is, but for this rule, required to submit data items for more than one RAG and this includes the submission of data items in respect of fees, the FOS or FSCS levy, or threshold conditions, that firm must only submit these data items if they belong to the lowest numbered of the RAGs applicable to it;11
1196 - (iv)
in the case of a non-EEA bank, or an EEA bank (whether or not it has permission for accepting deposits11) other than one with permission for cross border services11only, any data items 11submitted should, unless indicated otherwise, only cover the activities of the branch operation in the United Kingdom;5
111111
in the format specified as applicable to the firm in the provision referred to in column (2);
- (i)
- (b)
submit this information 11at the frequency and in respect of the periods set out in the provision referred to in column (3); and
- (c)
submit this information 11by the due date referred to in the provision referred to in column (4).
- (a)
- (2)
Unless (3) applies, any data item in (1) must be submitted by electronic means made available by the appropriate regulator96;
96 - (3)
Paragraph96 (2) does not apply to:
- (a)
credit unions solely in relation to the reporting requirement for RAG 1 activities where the following submission methods apply:962
96- (i)
96Post to the Bank of England for postal submission:
Regulatory Data Group
Statistics and Regulatory Data Division (HO5 A-B)
Bank of England
Threadneedle Street
London
EC2R 8AH
- (ii)
96Leaving the report marked for the attention of "Regulatory Data Group, Statistics and Regulatory Data Division (HO 5 A-B) at the Bank of England, Threadneedle Street, London, EC2R 8AH, and obtaining a dated receipt
- (iii)
96Electronic mail
(CreditUnionReporting@BankofEngland.co.uk) or fax (020 7601 3334) to the Regulatory Data Group of the Bank of England
- (iv)
96Online submission via the appropriate systems accessible from the appropriate regulator's website;
- (i)
- (aa)
data item CCR008 from RAG 12 , where SUP 16.3.6 R to SUP 16.3.10 G will apply; (FCA Handbook only)56
- (b)
firms in RAG 2 in relation to the reporting requirements for RAG 2 activities; and2
- (c)
those data items specified as "No standard format", where SUP 16.3.6 R to SUP 16.3.10 G will apply.2
- (a)
- (4)
A firm that is a member of a financial conglomerate must also submit financial reports as required by SUP 16.12.32 R.
- (1) 45
Investment firms subject to the EU CRR should refer to any relevant technical standards to determine their specific reporting obligations, as those obligations may extend beyond those specified in this chapter.
- (2)
Where a firm submits a data item pursuant any applicable provision of the EU CRR any data item with the same name and purpose does not have to be submitted again regardless of RAG.
45In relation to an investment firm subject to the EU CRR, where an expression appearing in italics in this chapter is also used in the EU CRR, the italicised expression:
Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.11
Table of applicable rules containing data items4, frequency and submission periods
(1) |
(2) |
(3) |
(4) |
|
RAG number |
Provisions containing: |
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applicable data items |
reporting frequency/ period |
due date32 32 |
||
RAG 1 |
• accepting deposits • meeting of repayment claims12 • managing dormant account funds (including the investment of such funds) 12 27 |
SUP 16.12.5 R, except FSA001 and FSA002 on consolidated basis for FINREP firms37 |
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RAG 2.1 |
• effecting contracts of insurance • carrying out contracts of insurance • entering as provider into a funeral plan contract |
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RAG 2.2 |
• managing the underwriting capacity of a Lloyds syndicate as a managing agent at Lloyds • advising on syndicate participation at Lloyds • arranging deals in contracts of insurance written at Lloyds |
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RAG 3 |
• dealing in investment as principal • dealing in investments as agent • advising on investments (excluding retail investment activities) • arranging (bringing about) deals in investments (excluding retail investment activities) |
SUP 16.12.11 R or SUP 16.12.11B R for UK designated investment firms 37except FSA001 and FSA002 on consolidated basis for FINREP firms37 |
SUP 16.12.10 R2 SUP 16.12.12 R or SUP 16.12.12A R for UK designated investment firms37 |
|
RAG 4 |
• managing investments • establishing, operating or winding up a collective investment scheme • establishing, operating or winding up a stakeholder pension scheme • establishing, operating or winding up a personal pension scheme2 • operating an electronic system in relation to lending (FCA-authorised persons only)48 3838 |
SUP 16.12.15 R or SUP 16.12.15B R for UK designated investment firms37, except FSA001 and FSA002 on consolidated basis for FINREP firms37 |
SUP 16.12.14 R2 SUP 16.12.16 R or SUP 16.12.16A R for UK designated investment firm37 |
|
RAG 5 |
• home finance administration or home finance providing activity11 11 |
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RAG 6 |
• safeguarding and administration of assets (without arranging) • arranging safeguarding and administration of assets • acting as trustee or depositary of an AIF38 • acting as trustee or depositary of a UCITS38 384038 |
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RAG 7 |
• retail investment activities • advising on pensions transfers & opt-outs • arranging (bringing about deals) in retail investments |
SUP 16.12.22A R or SUP 16.12.22C R for UK designated investment firms37, except FSA001 and FSA002 on consolidated basis for FINREP firms37 |
SUP 16.12.23A R and37 SUP 16.12.23 R for UK designated investment firms37 |
|
RAG 8 |
• making arrangements with a view to transactions in investments • operating a multilateral trading facility4 |
SUP 16.12.25A R or SUP 16.12.25C R for UK designated investment firms37except FSA001 and FSA002 on consolidated basis for FINREP firm37 |
||
RAG 9 |
• home finance mediation activity14 • insurance mediation activity (non-investment insurance contracts) 14 |
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RAG 10 |
96 | |||
[FCA] |
Group liquidity reporting
13Reporting at group level for liquidity purposes by firms falling within BIPRU 12 (Liquidity) is by reference to defined liquidity groups. Guidance about the different types of defined liquidity groups and related material is set out in SUP 16 Annex 26 (Guidance on designated liquidity groups in SUP 16.12).
3
Regulated Activity Group 113
The applicable data items and forms or reports referred to in SUP 16.12.4 R are set out according to firm6 type in the table below:
Description of data item |
12Prudential category of firm,15 applicable data items and reporting format (Note 1) |
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[deleted]59 59 |
[deleted]59 59 |
2753 | ||||||
No stand-ard format |
No stand-ard format but in English |
No standard format |
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57Annual report and accounts of the mixed activity holding company (note 9) (PRA-authorised persons only) |
No standard format |
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Solvency statement (note 10) |
No standard format |
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Balance sheet |
FSA001 (note 2) |
FSA001 (note 2) |
27 | CQ; CY |
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Income statement |
FSA002 (note 2) |
FSA002 (note 2) |
FSA002 |
27 | CQ; CY |
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Capital adequacy |
37 | 27 | CQ; CY |
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37 | [deleted]41 37 |
[deleted]41 37 |
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Market risk |
FSA005 (notes 2, 4) |
FSA005 (notes 2, 4) |
27 | |||||
Market risk -supplementary |
FSA006 (note 5) |
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37 | 37 | 37 | ||||||
Large exposures |
37 | 37 | 27 | CQ; CY |
||||
Exposures between core UK group and non-core large exposures group37 37 |
FSA018 (note 12) |
FSA018 (note 12) |
||||||
Liquidity (other than stock) |
13 | FSA011 |
13 | 13 | 13 | 27 | CQ; CY |
|
13 | 13 | |||||||
Forecast data |
FSA014 (note 11) |
FSA014 (note 11) |
||||||
Solo consolidation data |
FSA016 (note 7) |
FSA016 (note 7) |
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Interest rate gap report |
FSA017 |
FSA017 |
||||||
27 | ||||||||
37 | 37 | 27 | ||||||
Sectoral information, including arrears and impairment |
FSA015 (Note 2)33 |
FSA015 (Note 2)33 |
||||||
16 | ||||||||
IRB portfolio risk |
FSA045 (note 13) |
FSA045 (note 13) |
||||||
37 | 2437 | 2437 | ||||||
13Daily Flows |
FSA047 (Notes 16, 20 and 22) |
FSA047 (Notes 16, 20 and 22) |
FSA047 (Notes 16, 18, 20 and 22) |
59 | 59 | |||
13Enhanced Mismatch Report |
FSA048 (Notes 16, 20 and 22) |
FSA048 (Notes 16, 20 and 22) |
FSA048 (Notes 16, 18, 20 and 22) |
59 | 59 | |||
13Liquidity Buffer Qualifying Securities |
FSA050 (Notes 17, 21 and 22) |
FSA050 (Notes 17, 21 and 22) |
FSA050 (Notes 17, 19, 21 and 22) |
59 | 59 | |||
13Funding Concentration |
FSA051 (Notes 17, 21 and 22) |
FSA051 (Notes 17, 21 and 22) |
FSA051 (Notes 17, 19, 21 and 22) |
59 | 59 | |||
13Pricing data |
FSA052 (Notes 17, 22 and 2422) 22 |
FSA052 (Notes 17, 22 and 2422) 22 |
FSA052 (Notes 17, 19, 22 and 2422) 22 |
5922225959 | 5922225959 | |||
13Retail and corporate funding |
FSA053 (Notes 17, 21 and 22) |
FSA053 (Notes 17, 21 and 22) |
FSA053 (Notes 17, 19, 21 and 22) |
59 | 59 | |||
13Currency Analysis |
FSA054 (Notes 17, 21 and 22) |
FSA054 (Notes 17, 21 and 22) |
FSA054 (Notes 17, 19, 21 and 22) |
59 | 59 | |||
37 | 2437 | |||||||
Note 1 |
When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R, except for credit union reports that are in SUP 16 Annex 14. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G (or Ann 15 G for credit unions). |
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Note 2 |
Firms33 that are members of a UK consolidation group subject to the capital resources requirement at stage 1 of BIPRU 8 Annex 5 are also required to submit this data item on a UK consolidation group basis. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group. 33 |
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Note 3 |
[deleted]13 13 |
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Note 4 |
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. For further guidance on how to complete the form PRA-authorised persons may refer to SUP 16.12.25A R.37 2437 |
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Note 5 |
Only applicable to firms with a VaR model permission. |
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Note 6 |
[deleted]37 37 |
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Note 7 |
Only applicable to a firm that has a solo consolidation waiver. |
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Note 8 |
This will be applicable to firms (other than building societies) that are members of a UK consolidation group on the reporting date.3355 33 |
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57Note 9 |
Only applicable to a firm whose ultimate parent is a mixed-activity holding company. |
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Note 10 |
Only applicable to a firm that is a partnership, when the report must be submitted by each partner. |
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Note 11 |
Members of a UK consolidation group should only submit this data item at the UK consolidation group level.2416 24 |
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Note 12 |
Only applicable to a firm that has both a core UK group and a non-core large exposures group.37 37 |
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Note 13 |
Only applicable to firms that have an IRB permission. |
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Note 14 |
[deleted]37 37 |
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12Note 15 |
Only applies to a dormant account fund operator that does not fall into any of the other prudential categories in this table. |
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13Note 16 |
A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis (including on the basis of the firm's UK branch). Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) 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) 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. (4) 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. |
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13Note 17 |
A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis (including on the basis of the firm's UK branch) unless it is a group liquidity reporting firm in a UK DLG by modification. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) 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. |
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13Note 18 |
(1) If the firm has a whole-firm liquidity modification it must complete this item on the basis of the whole firm (or at any other reporting level the whole-firm liquidity modification may require) and not just its UK branch. (2) Otherwise the firm must complete this item by reference to the activities of its branch operation in the United Kingdom in accordance with SUP 16.12.3R (1)(a)(iv). |
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13Note 19 |
(1) If the firm has a whole-firm liquidity modification there is no obligation to report this item. (2) Otherwise the firm must complete this item by reference to the activities of its branch operation in the United Kingdom in accordance with SUP 16.12.3R (1)(a)(iv). |
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13Note 20 |
(1) This item must be reported in the reporting currency. (2) 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. (3) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency). However if: (a) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or (b) the only material currency is the reporting currency; (3) does not apply. (4) If there are more than three material currencies for this data item, (3) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure. (a) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency. (b) Take the three largest figures from the resulting list of amounts. (5) 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) 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). |
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13Note 21 |
Note 20 applies, except that paragraphs (3), (4) and (5) do 31not apply, meaning that material currencies must not be recorded separately. 31 |
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13Note 22 |
Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification or a whole-firm 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, whole-firm 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. This paragraph is subject to anything that the intra-group liquidity modification or a whole-firm liquidity modification says to the contrary. |
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15Note 23 |
Only applicable to firms that hold securitisation positions in the trading book and/25 or are the originator or sponsor of securitisations held in the trading book.2522 25 |
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22Note 24 |
This data item must be reported only in the currencies named in FSA052, so that liabilities in GBP are reported in GBP in rows 1 to 4, those in USD are reported in USD in rows 5 to 8, and those in Euro are reported in Euro in rows 9 to 12. Liabilities in other currencies are not to be reported. |
The applicable reporting frequencies for submission of data items and periods referred to in SUP 16.12.5 R are set out in the table below according to firm6 type. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.
Unconsolidated UK banks and building societies |
Solo consolidated UK banks and building societies |
Report on a UK consolidation group or, as applicable, defined liquidity group13 basis by UK banks and building societies |
||
Annual |
Annual |
|||
57Annual report and accounts of the mixed-activity holding company (PRA-authorised persons only) |
Annual |
|||
Solvency statement |
Annual |
|||
CQ |
Quarterly |
|||
CY |
Annually (note 2) |
|||
FSA001 |
Quarterly |
Half yearly |
||
FSA002 |
Quarterly |
Half yearly |
Half yearly |
|
37 | 37 | 37 | ||
37 | 37 | 37 | ||
FSA005 |
Quarterly |
Half yearly |
||
FSA006 |
Quarterly |
|||
37 | 3719 | |||
37 | 37 | |||
13 | 13 | 13 | ||
FSA011 |
Quarterly |
|||
13 | 13 | |||
13 | 13 | 13 | ||
FSA014 |
Half yearly |
|||
6FSA015 |
Quarterly |
Half yearly |
||
FSA016 |
Half yearly |
|||
FSA017 |
Quarterly |
Half yearly |
||
FSA018 |
Quarterly |
|||
30 | 30 | |||
30 | 30 | |||
30 | 30 | |||
30 | 30 | |||
30 | 30 | |||
30 | 30 | |||
30 | 30 | |||
37 | 37 | |||
16 | ||||
6FSA045 |
Quarterly |
Half yearly |
||
637 | 37 | 37 | ||
13FSA047 |
Daily, weekly, monthly or quarterly (Notes 4, 6 and 9) |
Daily, weekly, monthly or quarterly (Notes 4,5, 6 and 9) |
Daily, weekly, monthly or quarterly (Notes 4, 8 and 9) |
Daily, weekly, monthly or quarterly (Notes 4,7 and 9) |
13FSA048 |
Daily, weekly, monthly or quarterly (Notes 4, 6 and 9) |
Daily, weekly, monthly or quarterly (Notes 4,5, 6 and 9) |
Daily, weekly, monthly or quarterly (Notes 4, 8 and 9) |
Daily, weekly, monthly or quarterly (Notes 4,7 and 9) |
13FSA050 |
Monthly (Note 4) |
Monthly (Notes 4 and 5) |
Monthly (Note 4) |
Monthly (Note 4) |
13FSA051 |
Monthly (Note 4) |
Monthly (Notes 4 and 5) |
Monthly (Note 4) |
Monthly (Note 4) |
13FSA052 |
Weekly or monthly (Notes 4 and 10) |
Weekly or monthly (Notes 4, 5 and 10) |
Weekly or monthly (Notes 4 and 11) |
Weekly or monthly (Notes 4 and 10) |
13FSA053 |
Quarterly (Note 4) |
Quarterly (Notes 4 and 5) |
Quarterly (Note 4) |
Quarterly (Note 4) |
13FSA054 |
Quarterly (Note 4) |
Quarterly (Notes 4 and 5) |
Quarterly (Note 4) |
Quarterly (Note 4) |
1537 | 37 | 37 | ||
Note 1 |
[deleted]37 3337 |
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Note 2 |
The annual report required from a credit union by SUP 16.12.5 R must be made up for the same period as the audited accounts published by the credit union in accordance with section 3A of the Friendly and Industrial and Provident Societies Act 1968 or provided in accordance with article 49 of the Credit Unions (Northern Ireland) Order 1985 (as appropriate)29. CREDS 8.2.6 R (2)(a)28 states that the audited accounts referred to in SUP 16.12.5 R are to be made up for the period beginning with the date of the credit union's registration or with the date to which the credit union's last annual accounts were made up, and ending on the credit union's most recent financial year end. 28 |
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3Note 3 |
[deleted]19 19 |
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3Note 4 |
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 week means the period beginning on Saturday and ending on Friday. (2) A month begins on the first day of the calendar month and ends on the last day of that month. (3) Quarters end on 31 March, 30 June, 30 September and 31 December. (4) Daily means each business day. All periods are calculated by reference to London time. Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification or a whole-firm 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, whole-firm liquidity modification or variation part of the way through such a period, unless the whole-firm liquidity modification or intra-group liquidity modification says otherwise.13 13 |
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13Note 5 |
As specified in SUP 16.12.5 R, solo consolidation has no application to liquidity reporting. Therefore it does not make any difference to the reporting of this item whether or not the firm is solo consolidated. |
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13Note 6 |
If the report is on a solo basis (and the firm is a UK firm) the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification. |
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13Note 7 |
(1) If the report is on a solo basis (and the firm is not a UK firm) the reporting frequency is as follows: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm. (2) If the firm has a whole-firm liquidity modification (1) does not apply and instead the frequency of solo reporting is quarterly (or whatever other frequency the whole-firm liquidity modification requires). |
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13Note 8 |
(1) If the report is by reference to the firm's DLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm's non-UK DLG by modification the reporting frequency is quarterly. |
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13Note 9 |
(1) 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. (2) 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. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected. |
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13Note 10 |
If the report is on a solo basis (including by reference to the firm's UK branch) the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm. |
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13Note 11 |
If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met. |
The applicable due dates for submission referred to in SUP 16.12.4 R 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 SUP 16.12.6 R, unless indicated otherwise.13
Daily |
Weekly |
Monthly 16 |
Quarterly 16 |
Half yearly 16 |
Annual 16 |
|
80 business days (note 1) 7 months (note 2) |
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57Annual report and accounts of the mixed-activity holding company (PRA-authorised persons only) |
7 months |
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Solvency statement |
3 months |
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CQ |
1 month |
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CY |
628 months 28 |
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FSA001 |
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FSA002 |
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37 | 37 | 37 | 37 | |||
37 | 37 | 37 | ||||
FSA005 |
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FSA006 |
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37 | 1937 | |||||
37 | 37 | |||||
[deleted] |
[deleted] |
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FSA011 |
||||||
[deleted] |
[deleted] |
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[deleted] |
[deleted] |
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FSA014 |
30 business days (note 3); 45 business days (note 4) |
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6FSA015 |
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FSA016 |
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FSA017 |
||||||
FSA018 |
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30 | 30 | |||||
30 | 30 | |||||
30 | 30 | |||||
30 | 30 | |||||
30 | 30 | |||||
30 | 30 | |||||
30 | 30 | |||||
37 | 37 | |||||
16 | ||||||
6FSA045 |
||||||
37 | 37 | 15 | ||||
FSA04713 |
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 or one Month (Note 5) |
|||
FSA04813 |
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 or one Month (Note 5) |
|||
FSA05013 |
||||||
FSA05113 |
||||||
FSA05213 |
22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question |
|||||
FSA05313 |
||||||
FSA05413 |
||||||
37 | 37 | |||||
Note 1 |
[deleted]55 55 |
|||||
Note 2 |
[deleted]55 55 |
|||||
Note 3 |
Applicable to unconsolidated and solo consolidated reports |
|||||
Note 4 |
Applicable to UK consolidation group reports |
|||||
Note 513 |
It is one Month if the report relates to a non-UK DLG by modification or the firm has a whole-firm liquidity modification. |
Regulated Activity Group 2.2
2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below.11
The applicable reporting frequencies for submission of data items and periods referred to in SUP 16.12.4 R are set out in the table below and are calculated from a firm's accounting reference date, unless indicated otherwise.
The applicable due dates for submission referred to in SUP 16.12.4 R 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. 11
96 | the Society (note 1) |
||||
Frequency |
Submission deadline |
Description of data item |
Frequency |
Submission deadline |
|
Annual Lloyd's return |
Annually |
6 months after the Society's accounting reference date |
|||
Syndicate accounts and reports (note 2) |
Annually |
6 months after the Society's accounting reference date |
|||
Quarterly reporting statement |
Quarterly |
15 business days after the quarter end |
|||
Balance Sheet |
|||||
FSA001 (notes 15, 20) or 13 |
Quarterly or half yearly |
(note 14) |
|||
FSA029 |
Quarterly (note 14) |
(note 14) |
|||
Income Statement |
|||||
FSA002 (note20), or 13 |
Quarterly or half yearly (note 14) |
(note 14) |
|||
FSA030 |
Quarterly |
(note 14) |
|||
Capital Adequacy |
|||||
FSA003 (notes 4, 20) or |
Monthly, quarterly or half yearly (note 14) |
(note 14) |
|||
FSA033 (note 12) or |
Quarterly |
(note 14) |
|||
FSA034 (note 13) or |
Quarterly |
(note 14) |
|||
FSA035 (note 13) |
Quarterly |
(note 14) |
|||
Credit Risk |
|||||
FSA004 (notes 5, 20) 13 |
Quarterly or half yearly (note 14) |
(note 14) |
|||
Market Risk |
|||||
FSA005 (notes 6, 20) 13 |
Quarterly or half yearly (note 14) |
(note 14) |
|||
13 | |||||
13 | 13 | 13 | |||
13 | |||||
13 | 13 | 13 | |||
Large Exposures |
|||||
FSA008 (Notes 20, 21)15 1513 |
Quarterly |
20 business days (note 19) |
|||
13 | |||||
13 | 13 | 13 | |||
13 | |||||
13 | 13 | 13 | |||
13 | |||||
13 | 13 | 13 | |||
13 | |||||
13 | 13 | 13 | |||
13 | |||||
13 | 13 | 13 | |||
Note 1 |
The Society must prepare its reports in the format specified in IPRU(INS) Appendix 9.11, unless Note 2 applies. |
||||
Note 2 |
The Society must ensure that the annual syndicate accounts and reports are prepared in accordance with the Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008 (S.I. 2008/1950). |
||||
Note 3 |
[deleted]96 96 |
||||
Note 4 |
|||||
Note 5 |
This applies to a firm that is required to submit data item FSA003 and, at anytime within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA004 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant reporting date for the firm. |
||||
Note 6 |
This applies to a firm that is required to submit data item FSA003 and, at anytime within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA005 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm. |
||||
Note 7 |
[deleted]13 13 |
||||
Note 8 |
[deleted]13 13 |
||||
Note 9 |
[deleted]13 13 |
||||
Note 10 |
[deleted]13 13 |
||||
Note 11 |
[deleted]13 13 |
||||
Note 12 |
|||||
Note 13 |
Only applicable to firms subject to IPRU(INV) 5. FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2)R. |
||||
Note 14 |
BIPRU firms 37report half yearly on 30 business days submission37. All UK consolidation group reports report half yearly on 45 business days submission. All other firms report monthly on 20 business days submission. 37 |
||||
Note 15 |
|||||
Note 16 |
[deleted]13 13 |
||||
Note 17 |
[deleted]13 13 |
||||
Note 18 |
[deleted]13 13 |
||||
Note 19 |
UK consolidation group reports have 45 business days submission. |
||||
Note 20 |
Firms that are members of a UK consolidation group are also required to submit FSA001, FSA002, FSA003, FSA004, FSA005 and FSA008 on a UK consolidation group basis. |
||||
15Note 21 |
This will not be applicable to BIPRU firms37. 3737 |
13A Member's adviser that is also an IFPRU investment firm45will also fall under one of the higher number RAGs that apply to IFPRU investment firms. That means that it will have to report a number of data items in addition to the ones that it has to supply under RAG 2.2.
45Regulated Activity Group 3
- (1)
2SUP 16.12.11 R to SUP 16.12.13 R do not apply to:
- (a)
a lead regulated firm (except in relation to data items 47 to 55 (inclusive));13
- (b)
an OPS firm;
- (c)
a local authority;3
- (d)
- (a)
- (2)
A PRA lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.55
55 - (3)
A PRA service company must submit a copy of its annual audited financial statements within 6 months from its accounting reference date. However, the firm need only submit this if the report was audited as a result of a statutory provision other than the Act.55
55
The applicable data items referred to in SUP 16.12.4 R are set out according to firm type in the table below:
Description of data item |
45Firms' prudential category and applicable data items (note 1) |
|||||||
Firms other than BIPRU firms or IFPRU investment firms |
||||||||
IPRU(INV) Chapter 3 |
IPRU(INV) Chapter 5 |
IPRU(INV) Chapter 9 |
IPRU(INV) Chapter 13 |
38 | ||||
Solvency statement |
No standard format (note 11) |
No standard format (note 20) |
No standard format (note 11) |
38 | ||||
Balance sheet |
FSA001/FINREP (note 36) |
FSA001 (Note 2) |
FSA029 (note 18) |
FSA029 |
FSA029 |
FSA029 (note 15) or Section A RMAR (note 15) |
38 | |
Income statement |
FSA00250/FINREP (note 36) 50 |
FSA002 (Note 2) |
FSA030 (note 18) |
FSA030 |
FSA030 |
FSA030 (note 15) or Section B RMAR (note 15) |
38 | |
Capital adequacy |
COREP (Note 36) |
FSA003 (Note 2) |
FSA033 (note 18) |
FSA034 or FSA035 (note 14) |
FSA031 |
FSA032 (note 15) or Sections D1 and D2 50RMAR (note 15) 50 |
38 | |
Supplementary capital data for collective portfolio management investment firms |
FIN067 (Note 35) |
FIN068 (Note 35) |
||||||
Credit risk |
COREP (Note 36) |
FSA004 (Notes 2, 3) |
||||||
Market risk |
COREP (Note 36) |
FSA005 (Notes 2, 4) |
||||||
Market risk - supplementary |
FSA006 (note 5) |
FSA006 (Note 5) |
||||||
Operational risk |
COREP (Note 36) |
|||||||
Large exposures |
COREP (Note 36) |
|||||||
Exposures between core UK group and non-core large exposures group |
FSA018 (note 12) |
|||||||
Solo consolidation data |
FSA016 (note 25) |
FSA016 (Note 25) |
||||||
Pillar 2 questionnaire |
FSA019 (note 8) |
FSA019 (Note 8) |
||||||
Non-EEA sub-group |
COREP (Note 36) |
FSA028 (Note 9) |
||||||
Threshold conditions |
Section F RMAR (Note 15) |
|||||||
Client money and client assets |
FSA039 |
FSA039 |
FSA039 (note 18) |
FSA039 |
FSA039 |
Section C RMAR (Note 15) or FSA039 |
38 | |
CFTC |
FSA040 (note 24) |
FSA040 (Note 24) |
FSA040 (note 24) |
FSA040 (note 24) |
FSA040 (note 24) |
FSA040 (note 24) |
38 | |
IRB portfolio risk |
FSA045 (note 22) |
FSA045 (Note 22) |
||||||
Securitisation: non-trading book |
COREP (Note 36) |
FSA046 (Note 23) |
||||||
Daily Flows |
FSA047/COREP (Notes 26, 29 , 31, 33, and 36) |
|||||||
Enhanced Mismatch Report |
FSA048/COREP (Notes 26, 29 , 31, 33, and 36) |
|||||||
Liquidity Buffer Qualifying Securities |
FSA050/COREP (Notes 27, 30, 31, 33, and 36) |
|||||||
Funding Concentration |
FSA051/COREP (Notes 27, 30, 31, 33, and 36) |
|||||||
Pricing data |
FSA052/COREP (Notes 27, 31, 33, 34, and 36) |
|||||||
Retail and corporate funding |
FSA053/COREP (Notes 27, 30, 31, 33, and 36) |
|||||||
Currency Analysis |
FSA054/COREP (Notes 27, 30, 31, 33, and 36) |
|||||||
Systems and Controls Questionnaire |
FSA055/COREP (Notes 28, 33, and 36) |
FSA055 (Notes 28 and 33) |
||||||
Securitisation: trading book |
COREP (Note 36) |
|||||||
46Liquidity Questionnaire |
MLA-M (Note 37) |
MLA-M (Note 37) |
MLA-M (Note 37) |
MLA-M (Note 37) |
MLA-M (Note 37) |
MLA-M (Note 37) |
MLA-M (Note 37) |
|
Note 1 |
All firms, except IFPRU investment firms in relation to data items reported under the EU CRR, when submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24. Guidance notes for completion of the data items are contained in SUP 16 Annex 25. |
|||||||
Note 2 |
Firms that are members of a UK consolidation group are also required to submit this report on a UK consolidation group basis. |
|||||||
Note 3 |
This applies to a firm that is required to submit data item FSA003 and, at any time within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA004 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant reporting date for the firm. |
|||||||
Note 4 |
This applies to a firm that is required to submit data item FSA003 and, at anytime within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA005 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm. |
|||||||
Note 5 |
Only applicable to firms with a VaR model permission. |
|||||||
Note 6 |
[deleted] |
|||||||
Note 7 |
[deleted] |
|||||||
Note 8 |
Only applicable to IFPRU investment firms and BIPRU firms that: (a) are subject to consolidated supervision under BIPRU 8, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or that have been granted an investment firm consolidation waiver; or (b) have been granted an investment firm consolidation waiver ;or (c) are not subject to consolidated supervision under BIPRU 8. An IFPRU investment firm and a BIPRU firm under (a) must complete the report on the basis of its UK consolidation group. An IFPRU investment firm and a BIPRU firm under (b) or (c) must complete the report on the basis of its solo position. |
|||||||
Note 9 |
This will be applicable to firms that are members of a UK consolidation group on the reporting date. |
|||||||
Note 10 |
[deleted]55 55 |
|||||||
Note 11 |
Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner. |
|||||||
Note 12 |
This is only applicable to a firm that has both a core UK group and a non-core large exposures group. |
|||||||
Note 13 |
[deleted]55 5055 |
|||||||
Note 14 |
FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2)R. |
|||||||
Note 15 |
FSA029, FSA030, FSA032 and FSA039 only apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. Sections A, B, C, D1, D250and F RMAR only apply to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm. 5050 |
|||||||
Note 16 |
[deleted] |
|||||||
Note 17 |
An exempt BIPRU commodity firm will, by virtue of the definition of BIPRU TP 15, be exempt from completing FSA003 (and thus FSA004, FSA005, FSA006 and FSA007) for the duration of the transitional provision. It is however required to submit all other data items applicable according to the firm's BIPRU classification including, for the avoidance of doubt, BIPRU TP 16. |
|||||||
Note 18 |
Except if the firm is an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R. |
|||||||
Note 19 |
[deleted]55 55 |
|||||||
Note 20 |
Only required in the case of an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R) that is a sole trader. |
|||||||
Note 21 |
[deleted] |
|||||||
Note 22 |
Only applicable to firms that have an IRB permission. |
|||||||
Note 23 |
Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations. of non-trading book exposures. |
|||||||
Note 24 |
Only applicable to firms granted a Part 30 exemption order and operating an arrangement to cover forward profits on the London Metals Exchange. |
|||||||
Note 25 |
Only applicable to a firm that has a solo consolidation waiver. |
|||||||
Note 26 |
A firm must complete this item separately on each of the following bases (if applicable). (1) It must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) 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) 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. (4) 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. |
|||||||
Note 27 |
A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis unless it is a group liquidity reporting firm in a UK DLG by modification. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) 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. |
|||||||
Note 28 |
If it is a non-ILAS BIPRU firm, it must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. |
|||||||
Note 29 |
(1) This item must be reported in the reporting currency. (2) 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. (3) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency). However if: (a) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or (b) the only material currency is the reporting currency; (3) does not apply. (4) If there are more than three material currencies for this data item, (3) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure. (a) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency. (b) Take the three largest figures from the resulting list of amounts. (5) 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) 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). |
|||||||
Note 30 |
Note 29 applies, except that paragraphs (3), (4) and (5) do not apply, meaning that material currencies must not be recorded separately. |
|||||||
Note 31 |
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. This paragraph is subject to anything that the intra-group liquidity modification says to the contrary.15 |
|||||||
Note 32 |
Only applicable to firms that hold securitisation positions in the trading book and/or are the originator or sponsor of securitisations held in the trading book. |
|||||||
Note 33 |
FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054 must be completed by an ILAS BIPRU firm. An ILAS BIPRU firm does not need to complete FSA055. A non-ILAS BIPRU firm must complete FSA055 and does not need to complete FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054. |
|||||||
Note 34 |
This data item must be reported only in the currencies named in FSA052, so that liabilities in GBP are reported in GBP in rows 1 to 4, those in USD are reported in USD in rows 5 to 8, and those in Euro are reported in Euro in rows 9 to 12. Liabilities in other currencies are not to be reported. |
|||||||
Note 35 |
Only applicable to firms that are collective portfolio management investment firms. |
|||||||
Note 36 |
Requirements under COREP and FINREP should be determined with reference to the EU CRR and applicable technical standards. |
|||||||
46Note 37 |
Only applicable to RAG 3 firms carrying on home financing or home finance administration connected to regulated mortgage contracts, unless as at 26 April 2014 its Part 4A permission was and continues to remain subject to a restriction preventing it from undertaking new home financing or home finance administration connected to regulated mortgage contracts. |
13The column45 in the table in SUP 16.12.11 R that deals45 with IFPRU firms45 cover some liquidity items that only have to be reported by an ILAS BIPRU firm (please see notes 28 and 33)45
45454545The applicable reporting frequencies for data items referred to in SUP 16.12.4 R2 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.
45Data Item |
IFPRU 125K firm and collective portfolio management investment firm |
Firm other than BIPRU firms or IFPRU investment firms |
||||
COREP/FINREP |
Refer to EU CRR and applicable technical standards |
Refer to EU CRR and applicable technical standards |
||||
Solvency statement |
Annually |
Annually |
Annually |
Annually |
Annually |
|
FSA001 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
Half yearly |
|
FSA002 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
Half yearly |
|
FSA003 |
Half yearly |
Half yearly |
||||
FSA004 |
Half yearly |
Half yearly |
||||
FSA005 |
Half yearly |
Half yearly |
||||
FSA006 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
|
FSA007 |
Annual (note 4) |
Annual (note 4) |
||||
FSA016 |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
||
FSA018 |
Quarterly |
Quarterly |
Quarterly |
|||
FSA019 |
Annually |
Annually |
Annually |
Annually |
Annually |
|
FSA028 |
Half yearly |
|||||
FSA029 |
Quarterly |
|||||
FSA030 |
Quarterly |
|||||
FSA031 |
Quarterly |
|||||
FSA032 |
Quarterly |
|||||
FSA033 |
Quarterly |
|||||
FSA034 |
Quarterly |
|||||
FSA035 |
Quarterly |
|||||
FSA039 |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
|
FSA040 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
|
FSA045 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
Half yearly |
|
FSA046 |
Quarterly |
Quarterly |
||||
FSA047 |
Daily, weekly, monthly or quarterly (Notes 5, 6 and 8) |
Daily, weekly, monthly or quarterly (Notes 5, 7 and 8) |
||||
FSA048 |
Daily, weekly, monthly or quarterly (Notes 5, 6 and 8) |
Daily, weekly, monthly or quarterly (Notes 5, 7 and 8) |
||||
FSA050 |
Monthly (Note 5) |
Monthly (Note 5) |
||||
FSA051 |
Monthly (Note 5) |
Monthly (Note 5) |
||||
FSA052 |
Weekly or monthly (Notes 5 and 9) |
Weekly or monthly (Notes 5 and 10) |
||||
FSA053 |
Quarterly (Note 5) |
Quarterly (Note 5) |
||||
FSA054 |
Quarterly (Note 5) |
Quarterly (Note 5) |
||||
FSA055 |
Annually (Note 5) |
Annually (Note 5)61 |
Annually (Note 5) |
|||
FSA058 |
Quarterly |
Quarterly |
||||
FIN067 |
Quarterly (note 5) |
|||||
FIN068 |
Half yearly |
|||||
Section A RMAR |
Half yearly (note 2) Quarterly (note 3) |
|||||
Section B RMAR |
Half yearly (note 2) Quarterly (note 3) |
|||||
Section C RMAR |
Half yearly (note 2) Quarterly (note 3) |
|||||
Section D1 and D2 RMAR |
Half yearly (note 2) Quarterly (note 3) |
|||||
Section F RMAR |
Half yearly |
|||||
46MLA-M |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
Note 1 |
[deleted] |
|||||
Note 2 |
Annual regulated business revenue up to and including £5 million. |
|||||
Note 3 |
Annual regulated business revenue over £5 million. |
|||||
Note 4 |
The reporting date for this data item is six months after a firm's most recent accounting reference date. |
|||||
Note 5 |
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 week means the period beginning on Saturday and ending on Friday. (2) A month begins on the first day of the calendar month and ends on the last day of that month. (3) Quarters end on 31 March, 30 June, 30 September and 31 December. (4) Daily means each business day. All periods are calculated by reference to London time. 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. |
|||||
Note 6 |
If the report is on a solo basis the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification. |
|||||
Note 7 |
(1) If the report is by reference to the firm's DLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm's non-UK DLG by modification the reporting frequency is quarterly. |
|||||
Note 8 |
(1) 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. (2) 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. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected. |
|||||
Note 9 |
If the report is on a solo basis the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm. |
|||||
Note 10 |
If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met. |
The applicable due dates for submission referred to in 11SUP 16.12.4 R112 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 SUP 16.12.12 R, unless indicated otherwise.13
Daily |
Weekly |
Monthly18 |
Quarterly18 |
Half yearly18 |
Annual18 |
|
45COREP/FINREP |
Refer to EU CRR and applicable technical standards |
|||||
8 | 8 | |||||
Solvency statement |
3 months |
|||||
FSA001 |
30 business days (note 1) 45 business days (note 2) |
|||||
FSA002 |
30 business days (note 1) 45 business days (note 2) |
|||||
FSA003 |
30 business days (note 1) 45 business days (note 2) |
|||||
FSA004 |
30 business days (note 1) 45 business days (note 2) |
|||||
FSA005 |
30 business days (note 1) 45 business days (note 2) |
|||||
FSA006 |
||||||
FSA007 |
2 months |
|||||
FSA016 |
||||||
FSA018 |
||||||
FSA019 |
2 months |
|||||
FSA028 |
||||||
2FSA029 |
11 | |||||
2FSA030 |
11 | |||||
2FSA031 |
||||||
2FSA032 |
||||||
2FSA033 |
11 | |||||
2FSA034 |
11 | |||||
2FSA035 |
1143 | |||||
2FSA039 |
||||||
2FSA040 |
||||||
6FSA045 |
30 business days (note 1), 45 business days (note 2) |
|||||
6FSA046 |
20 business days (Note 1), 45 business days (Note 2)15 |
15 | ||||
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 or one Month (Note 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 or one Month (Note 3) |
|||
FSA050 |
||||||
FSA051 |
||||||
FSA052 |
22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question |
|||||
FSA053 |
||||||
FSA054 |
||||||
FSA055 |
||||||
15FSA058 |
20 business days (Note 1), 45 business days (Note 2)38 |
|||||
38FIN067 |
45 | |||||
45FIN068 |
||||||
3Section A RMAR |
||||||
3Section B RMAR |
||||||
3Section C RMAR |
||||||
3Section D6 RMAR50Sections D1 and D2 50 17 |
||||||
3Section F RMAR |
||||||
46MLA-M |
||||||
Note 1 |
For unconsolidated and solo-consolidated reports. |
|||||
Note 2 |
For UK consolidation group reports. |
|||||
Note 3 |
It is one Month if the report relates to a non-UK DLG by modification. |
Regulated Activity Group 4
- (1)
2SUP 16.12.15 R to SUP 16.12.17 R do not apply to:
- (a)
a lead regulated firm (except in relation to data items 47 to 55 (inclusive));13
- (b)
an OPS firm;
- (c)
a local authority.
- (a)
- (2)
[deleted]55
55
The applicable data items referred to in SUP 16.12.4 R according to type of firm are set out in the table below:
Firms' prudential category and applicable data items (note 1) |
||||||||||
Firms other than BIPRU firms or IFPRU investment firms |
||||||||||
IPRU(INV) Chapter 3 |
IPRU(INV) Chapter 5 |
IPRU(INV) Chapter 9 |
IPRU(INV) Chapter 11 (collective portfolio management firms only) |
IPRU(INV) Chapter 13 |
38 | |||||
Solvency statement |
No standard format |
No standard format (Note 11) |
No standard format |
No standard format |
38 | |||||
Balance sheet |
FSA001/FINREP (Notes 2 and 34) |
FSA001 (Note 2) |
FSA029 |
FSA029 |
FSA029 |
FSA029 |
FSA02948 |
FSA029 (note 15) or Section A RMAR (note 15) |
38 | |
Income statement |
FSA002/FINREP (Notes 2 and 34) |
FSA002 (Note 2) |
FSA030 |
FSA030 |
FSA030 |
FSA030 |
FSA03048 |
FSA030 (note 15) or Section B RMAR (note 15) |
38 | |
Capital adequacy |
COREP (Note 34) |
FSA003 (Note 2) |
FSA033 |
FSA034 or FSA035 (note 14) |
FSA031 |
FIN066 |
FIN06948 |
SectionD1 and D250 RMAR or FSA032 (note 15) |
38 | |
Supplementary capital data for collective portfolio management investment firms |
FIN067 (Note 32) |
FIN068 (Note 32) |
||||||||
Credit risk |
COREP (Note 34) |
FSA004 (Notes 2, 3) |
||||||||
Market risk |
COREP (Note 34)50 |
FSA005 (Notes 2, 4) |
||||||||
Market risk - supplementary |
FSA006 (note 5) |
FSA006 (note 5) |
||||||||
Operational risk |
COREP (Note 34) |
|||||||||
Large exposures |
COREP (Note 34) |
|||||||||
Exposures between core UK group and non-core large exposures group |
FSA018 (note 12) |
|||||||||
Solo consolidation data |
FSA016 (note 20) |
FSA016 (Note 20) |
||||||||
Pillar 2 questionnaire |
FSA019 (note 8) |
FSA019 (Note 8) |
||||||||
Non-EEA subgroup |
COREP (Note 34) |
FSA028 (Note 9) |
||||||||
Threshold conditions |
Section F RMAR (note 15) |
|||||||||
Volumes and types of business (note 21) |
FSA038 |
FSA038 |
FSA038 |
FSA038 |
FSA038 |
FSA038 |
FSA038 |
38 | ||
Client money and client assets |
FSA039 |
FSA039 |
FSA039 |
FSA039 |
FSA039 |
FSA039 |
FSA03948 |
Section C RMAR (note 15) or FSA039 |
38 | |
UCITS (note 22) |
FSA042 |
38 | ||||||||
IRB portfolio risk |
FSA045 (note 18) |
FSA045 (Note 18) |
||||||||
Securitisation: non-trading book |
COREP (Note 34) |
FSA046 (Note 19) |
||||||||
Daily Flows |
FSA047/COREP (Notes 23, 26, 28, 30 and 34) |
|||||||||
Enhanced Mismatch Report |
FSA048/COREP (Notes 23, 26, 28, 30 and 34) |
|||||||||
Liquidity Buffer Qualifying Securities |
FSA050/COREP (Notes 24, 27, 28, 30 and 34) |
|||||||||
Funding Concentration |
FSA051/COREP (Notes 24, 27, 28, 30 and 34) |
|||||||||
Pricing data |
FSA052/COREP (Notes 24, 28, 30, 31 and 34) |
|||||||||
Retail and corporate funding |
FSA053/COREP (Notes 24, 27, 28, 30 and 34) |
|||||||||
Currency Analysis |
FSA054/COREP (Notes 24, 27, 28, 30 and 34) |
|||||||||
Systems and Controls Questionnaire |
FSA055/COREP (Notes 25, 30 and 34) FSA055 (Notes 25 and 30) |
FSA055 (Notes 25 and 30) |
||||||||
Securitisation: trading book48 |
COREP (Note 34) |
FSA058 (Note 29) |
||||||||
Information on P2P agreements48 |
FIN07048 |
|||||||||
Note 1 |
All firms, except IFPRU investment firms in relation to data items reported under the EU CRR, when submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G. |
|||||||||
Note 2 |
Firms that are members of a UK consolidation group are also required to submit this report on a UK consolidation group basis. |
|||||||||
Note 3 |
This applies to a firm that is required to submit data item FSA003 and at anytime within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA004 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant reporting date for the firm. |
|||||||||
Note 4 |
This applies to a firm that is required to submit data item FSA003 and at any time within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA005 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm. |
|||||||||
Note 5 |
Only applicable to firms with a VaR model permission. |
|||||||||
Note 6 |
[deleted] |
|||||||||
Note 7 |
[deleted] |
|||||||||
Note 8 |
Only applicable to IFPRU investment firms and BIPRU firms that : (a) are subject to consolidated supervision under BIPRU 8, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or that have been granted an investment firm consolidation waiver; or (b) have been granted an investment firm consolidation waiver; or (c) are not subject to consolidated supervision under BIPRU 8 BIPRU 8. An IFPRU investment firm and a BIPRU firm under (a) must complete the report on the basis of its UK consolidation group. An IFPRU investment firm and a BIPRU firm under (b) or (c) must complete the report on the basis of its solo position. |
|||||||||
Note 9 |
This will be applicable to firms that are members of a UK consolidation group on the reporting date. |
|||||||||
Note 10 |
[deleted]55 55 |
|||||||||
Note 11 |
Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner. |
|||||||||
Note 12 |
Only applicable to a firm that has both a core UK group and a non-core large exposures group. |
|||||||||
Note 13 |
[deleted]55 55 |
|||||||||
Note 14 |
FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2)R. |
|||||||||
Note 15 |
FSA029, FSA030, FSA032 and FSA039 only apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. Sections A, B, C, D1, D250 and F RMAR only apply to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm. |
|||||||||
Note 16 |
[deleted] |
|||||||||
Note 17 |
[deleted] |
|||||||||
Note 18 |
Only applicable to firms that have an IRB permission. |
|||||||||
Note 19 |
Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of non-trading book exposures. |
|||||||||
Note 20 |
Only applicable to a firm that has a solo consolidation waiver. |
|||||||||
Note 21 |
[deleted] |
|||||||||
Note 22 |
Only applicable to firms that have permission for managing a UCITS. |
|||||||||
Note 23 |
A firm must complete this item separately on each of the following bases (if applicable). (1) It must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) 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) 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. (4) 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. |
|||||||||
Note 24 |
A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis unless it is a group liquidity reporting firm in a UK DLG by modification. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) 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. |
|||||||||
Note 25 |
If it is a non-ILAS BIPRU firm, it must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. |
|||||||||
Note 26 |
(1) This item must be reported in the reporting currency. (2) 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. (3) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency). However if: (a) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or (b) the only material currency is the reporting currency; (3) does not apply. (4) If there are more than three material currencies for this data item, (3) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure. (a) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency. (b) Take the three largest figures from the resulting list of amounts. (5) 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) 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). |
|||||||||
Note 27 |
Note 26 applies, except that paragraphs (3), (4), and (5) do not apply, meaning that material currencies must not be recorded separately. |
|||||||||
Note 28 |
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. This paragraph is subject to anything that the intra-group liquidity modification says to the contrary. |
|||||||||
Note 29 |
Only applicable to firms that hold securitisation positions in the trading book and/or are the originator or sponsor of securitisations held in the trading book. |
|||||||||
Note 30 |
FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054 must be completed by an ILAS BIPRU firm. An ILAS BIPRU firm does not need to complete FSA055. A non-ILAS BIPRU firm must complete FSA055 and does not need to complete FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054. |
|||||||||
Note 31 |
This data item must be reported only in the currencies named in FSA052, so that liabilities in GBP are reported in GBP in rows 1 to 4, those in USD are reported in USD in rows 5 to 8, and those in Euro are reported in Euro in rows 9 to 12. Liabilities in other currencies are not to be reported. |
|||||||||
Note 32 |
Only applicable to firms that are collective portfolio management investment firms. |
|||||||||
Note 33 |
Only applicable to firms that have a managing investments permission. |
|||||||||
Note 34 |
Requirements under COREP and FINREP should be determined with reference to the EU CRR and applicable technical standards. |
13The column45 in the table in SUP 16.12.15 R that deals45 with IFPRU firms45 cover some liquidity items that only have to be reported by an ILAS BIPRU firm(please see notes 25 and 30).45
45454545The applicable reporting frequencies for data items referred to in SUP 16.12.15 R2 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.
Firms' prudential category |
||||||
IFPRU 125K firm and collective portfolio management investment firm |
Firm other than BIPRU firms or IFPRU investment firms |
|||||
COREP/FINREP |
Refer to EU CRR and applicable technical standards |
Refer to EU CRR and applicable technical standards |
||||
Solvency statement |
Annually |
Annually |
Annually |
Annually |
Annually |
|
FSA001 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
Half yearly |
|
FSA002 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
Half yearly |
|
FSA003 |
Half yearly |
Half yearly |
||||
FSA004 |
Half yearly |
Half yearly |
||||
FSA005 |
Half yearly |
Half yearly |
||||
FSA006 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
|
FSA007 |
Annual (note 4) |
Annual (note 4) |
||||
FSA016 |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
||
FSA018 |
Quarterly |
Quarterly |
Quarterly |
|||
FSA019 |
Annually |
Annually |
Annually |
Annually |
Annually |
|
FSA028 |
Half yearly |
|||||
FSA029 |
Quarterly |
|||||
FSA030 |
Quarterly |
|||||
FSA031 |
Quarterly |
|||||
FSA032 |
Quarterly |
|||||
FSA033 |
Quarterly |
|||||
FSA034 |
Quarterly |
|||||
FSA035 |
Quarterly38 |
|||||
FSA038 |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
|
FSA039 |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
|
FSA042 |
Quarterly |
Quarterly |
||||
FSA045 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
Half yearly |
|
FSA046 |
Quarterly |
Quarterly |
||||
FSA047 |
Daily, weekly, monthly or quarterly (Notes 5, 6 and 8) |
Daily, weekly, monthly or quarterly (Notes 5, 7 and 8) |
||||
FSA048 |
Daily, weekly, monthly or quarterly (Notes 5, 6 and 8) |
Daily, weekly, monthly or quarterly (Notes 5, 7 and 8) |
||||
FSA050 |
Monthly (Note 5) |
Monthly (Note 5) |
||||
FSA051 |
Monthly (Note 5) |
Monthly (Note 5) |
||||
FSA052 |
Weekly or monthly (Notes 5 and 9) |
Weekly or monthly (Notes 5 and 10) |
||||
FSA053 |
Quarterly (Note 5) |
Quarterly (Note 5) |
||||
FSA054 |
Quarterly (Note 5) |
Quarterly (Note 5) |
||||
FSA055 |
Annually (Note 5) |
Annually (Note 5) |
Annually (Note 5) |
|||
FSA058 |
Quarterly |
Quarterly |
||||
FIN066 |
Quarterly |
|||||
FIN067 |
Quarterly (Note 5) |
|||||
FIN068 |
Half yearly |
|||||
48FIN069 |
48Quarterly |
|||||
48FIN070 |
48Quarterly |
|||||
Section A RMAR |
Half yearly (note 2) Quarterly (note 3) |
|||||
Section B RMAR |
Half yearly (note 2) Quarterly (note 3) |
|||||
Section C RMAR |
Half yearly (note 2) Quarterly (note 3) |
|||||
Sections D1 and D250 RMAR 50 |
Half yearly (note 2) Quarterly (note 3) |
|||||
Section F RMAR |
Half yearly |
|||||
Note 1 |
[deleted] |
|||||
Note 2 |
Annual regulated business revenue up to and including £5 million. |
|||||
Note 3 |
Annual regulated business revenue over £5 million. |
|||||
Note 4 |
The reporting date for this data item is six months after a firm's most recent accounting reference date. |
|||||
Note 5 |
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 week means the period beginning on Saturday and ending on Friday. (2) A month begins on the first day of the calendar month and ends on the last day of that month. (3) Quarters end on 31 March, 30 June, 30 September and 31 December. (4) Daily means each business day. All periods are calculated by reference to London time. 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. |
|||||
Note 6 |
If the report is on a solo basis the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification. |
|||||
Note 7 |
(1) If the report is by reference to the firm's DLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm's non-UK DLG by modification the reporting frequency is quarterly. |
|||||
Note 8 |
(1) 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. (2) 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. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected. |
|||||
Note 9 |
If the report is on a solo basis the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm. |
|||||
Note 10 |
If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met. |
The applicable due dates for submission referred to in SUP 16.12.4 R 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 SUP 16.12.16 R, unless indicated otherwise.13
Daily |
Weekly |
Monthly 18 |
Quarterly 18 |
Half yearly 18 |
Annual 18 |
|
45COREP/FINREP |
Refer to EU CRR and applicable technical standards |
|||||
Solvency statement |
3 months |
|||||
FSA001 |
30 business days (note 2); 45 business days (note 3 ) |
|||||
FSA002 |
30 business days (note 2); 45 business days (note 3) |
|||||
FSA003 |
30 business days (note 2); 45 business days (note 3) |
|||||
FSA004 |
30 business days (note 2); 45 business days (note 3) |
|||||
FSA005 |
30 business days (note 2); 45 business days (note 3) |
|||||
FSA006 |
||||||
FSA007 |
2 months |
|||||
FSA016 |
||||||
FSA018 |
||||||
FSA019 |
2 months |
|||||
FSA028 |
||||||
FSA029 |
||||||
FSA030 |
||||||
FSA031 |
||||||
FSA032 |
||||||
FSA033 |
||||||
FSA034 |
||||||
FSA035 |
20 business days 43 |
|||||
FSA038 |
||||||
FSA039 |
||||||
FSA042 |
||||||
FSA045 |
30 business days (note 2); 45 business days (note 3) |
|||||
FSA046 |
20 business days (Note 2), 45 business days (Note 3)15 |
15 | ||||
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 or one Month (Note 4) |
|||
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 or one Month (Note 4) |
|||
FSA050 |
||||||
FSA051 |
||||||
FSA052 |
22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question |
|||||
FSA053 |
||||||
FSA054 |
||||||
FSA055 |
||||||
15FSA058 |
20 business days (Note 2), 45 business days (Note 3)38 |
|||||
38FIN066 |
||||||
38FIN067 |
30 days45 45 |
|||||
45FIN068 |
||||||
48FIN069 |
||||||
48FIN070 |
||||||
Section A RMAR |
||||||
Section B RMAR |
||||||
Section C RMAR |
||||||
Sections D1 and D250RMAR 5050 |
||||||
Section F RMAR |
||||||
Note 1 |
[deleted] |
|||||
Note 2 |
For unconsolidated and solo-consolidated reports. |
|||||
Note 3 |
For UK consolidation group reports. |
|||||
Note 4 |
It is one Month if the report relates to a non-UK DLG by modification. |
Regulated Activity Group 5
- (1)
SUP 16.12.18B R does not apply to:
- (a)
- (b)
an OPS firm;
- (c)
a local authority.
- (2)
A lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.
The applicable data items, reporting frequencies and submission deadlines referred to in SUP 16.12.4 R 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.
Data item (note 1) |
Frequency |
Submission deadline |
|
Balance Sheet |
Sections A.1 and A.2 MLAR |
Quarterly |
|
Income Statement |
Sections B.0 and B.1 MLAR |
Quarterly |
|
Capital Adequacy |
Section C MLAR |
Quarterly |
|
Lending - Business flow and rates |
Section D MLAR |
Quarterly |
|
Residential Lending to individuals - New business profile |
Section E MLAR |
Quarterly |
|
Lending - arrears analysis |
Section F MLAR |
Quarterly |
|
Mortgage Administration - Business Profile |
Section G MLAR |
Quarterly |
|
Mortgage Administration - Arrears analysis |
Section H MLAR |
Quarterly |
|
Analysis of loans to customers |
Section A3 MLAR |
Quarterly |
|
Provisions analysis |
Section B2 MLAR |
Quarterly |
|
Fees and Levies |
Section J MLAR |
Annually |
|
Sale and rent back |
Section K MLAR |
Annually |
|
Credit Risk (note 2) |
Section L MLAR |
Quarterly |
|
Liquidity (note 3) |
Section M MLAR |
Quarterly |
|
Note 1 |
When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 19A. Guidance notes for the completion of the data items are set out in SUP 16 Annex 19B. |
||
Note 2 |
Only applicable to a firm that has one or more exposures that satisfy the conditions set out in MIPRU 4.2A.4 R, and: - has permission to carry on any home financing which is connected to regulated mortgage contracts; or - has permission to carry on home financing and home finance administration which is connected to regulated mortgage contracts (and no other activity); or - has permission to carry on home finance administration which is connected to regulated mortgage contracts and has all or part of the home finance transactions that it administers on its balance sheet. |
||
Note 3 |
Only applicable to a firm that has no restriction to its Part 4A permission preventing it from undertaking new home financing or home finance administration connected to regulated mortgage contracts, and: - has permission to carry on any home financing or home finance administration connected to regulated mortgage contracts. |
Regulated Activity Group 6
- (1)
2SUP 16.12.19A R to SUP 16.12.21 R do not apply to:
- (a)
- (b)
an OPS firm;
- (c)
a local authority.
- (2)
[deleted]55
55
2The applicable data items8referred to in SUP 16.12.4 R are set out according to type of firm8 in the table below:
88Firm's prudential category and applicable data item (note 1) |
|||||
IPRU(INV) Chapter 3 |
IPRU(INV) Chapter 5 |
IPRU(INV) Chapter 9 |
IPRU(INV) Chapter 13 |
43 | |
Solvency statement (note 6)5 |
No standard format5 |
43 | |||
Balance sheet |
FSA029 11 |
FSA029 11 |
FSA029 |
FSA029 or Section A RMAR (note 7) 11 |
4311 |
Income statement |
FSA030 11 |
FSA030 11 |
FSA030 |
FSA030 or Section B RMAR (note 7) 11 |
4311 |
Capital adequacy |
FSA033 11 |
FSA034 or FSA035 (note 4)11 |
FSA031 |
FSA032 or Sections D1 and D250RMAR (notes 5 and 7)20 50 |
4311 |
5Threshold conditions |
Section F RMAR (Note 7)24 |
||||
Client money and client assets |
FSA039 |
FSA039 |
FSA039 |
Section C RMAR (note 7) or 5FSA039 |
43 |
Note 1 |
When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24. Guidance notes for completion of the data items are contained in SUP 16 Annex 25. |
||||
Note 2 |
[deleted]24 24 |
||||
Note 3 |
[deleted]11 11 |
||||
Note 4 |
FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2)R. |
||||
Note 5 |
FSA032 must be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. 50 |
||||
Note 6 |
Only applicable to a firm that is a partnership, when the report must be submitted by each partner. |
||||
5Note 7 |
FSA029, FSA030, FSA032 and FSA03924 only apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. Sections A, B, C, D1, D2 and F24 RMAR only apply 11 to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm. 1124 |
2The applicable reporting frequencies for submission of data items referred to in SUP 16.12.4 R are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.
Solvency statement |
Annually |
FSA029 |
Quarterly 8 |
FSA030 |
Quarterly 8 |
FSA031 |
Quarterly |
FSA032 |
Quarterly |
FSA033 |
Quarterly 8 |
FSA034 |
Quarterly 8 |
FSA035 |
Quarterly 843 |
FSA039 |
Half yearly11 |
5Section A RMAR |
Half yearly (note 2) Quarterly (note 3) |
5Section B RMAR |
Half yearly (note 2) Quarterly (note 3) |
5Section C RMAR |
Half yearly (note 2) Quarterly (note 3) |
Sections D1 and D250RMAR 5050 |
Half yearly (note 2) Quarterly (note 3) |
5Section F RMAR |
Half yearly |
Note 1 |
[deleted]8 8 |
5Note 2 |
Annual regulated business revenue up to and including £5 million. |
5Note 3 |
5Annual regulated business revenue over £5 million. |
2The applicable due dates for submission referred to in SUP 16.12.4 R 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 SUP 16.12.20 R.
Quarterly18 |
Half yearly18 |
Annual18 |
|
Solvency statement |
3 months |
||
FSA029 |
11 | ||
FSA030 |
11 | ||
FSA031 |
|||
FSA032 |
|||
FSA033 |
11 | ||
FSA034 |
11 | ||
FSA035 |
1143 | ||
FSA039 |
|||
FSA040 |
15 business days 3 |
||
5Section A RMAR |
|||
5Section B RMAR |
|||
5Section C RMAR |
|||
Secctions D1 and D250RMAR 491749 |
|||
5Section F RMAR |
Regulated Activity Group 7
- (1)
2SUP 16.12.22A R to SUP 16.12.24 R do not apply to:
- (a)
a lead regulated firm (except in relation to data items 47 to 55 (inclusive));13
- (b)
an OPS firm;
- (c)
a local authority.
- (a)
- (2)
[deleted]55
55
2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below:
Firms' prudential category and applicable data item (note 1) |
||||||
Exempt CAD firms subject to IPRU(INV) Chapter 13 |
Firms (other than exempt CAD firms) subject to IPRU(INV) Chapter 13 |
Firms that are also in one or more of RAGs 1 to 6 and not subject to IPRU(INV) Chapter 13 |
||||
Solvency statement |
No standard format (note 11) |
|||||
Balance Sheet |
FSA001/FINREP (Notes 2 and 29) |
FSA001 (Note 2) |
FSA029 |
Section A RMAR |
||
Income Statement |
FSA002/FINREP (Notes 2 and 29) |
FSA002 (Note 2) |
FSA030 |
Section B RMAR |
||
Capital Adequacy |
COREP (Note 29) |
FSA003 (Note 2) |
FSA032 |
Section D1 and D250 RMAR (Note 23) 50 |
||
Credit risk |
COREP (Note 29) |
FSA004 (Notes 2, 3) |
||||
Market risk |
COREP (Note 29) |
FSA005 (Notes 2, 4) |
||||
Market risk - supplementary |
FSA006 (note 5) |
FSA006 (Note 5) |
||||
Operational risk |
COREP (Note 29) |
|||||
Large exposures |
COREP (Note 29) |
|||||
Exposures between core UK group and non-core large exposures group |
FSA018 (note 12) |
|||||
Solo consolidation data |
FSA016 |
FSA016 |
||||
Pillar 2 questionnaire |
FSA019 (note 8) |
FSA019 (Note 8) |
||||
Non-EEA sub-group |
COREP (Note 29) |
FSA028 (Note 9) |
||||
Professional indemnity insurance (note 15) |
Section E RMAR |
Section E RMAR |
Section E RMAR |
Section E RMAR |
||
Threshold Conditions |
Section F RMAR |
Section F RMAR |
||||
Training and Competence |
Section G RMAR |
Section G RMAR |
Section G RMAR |
Section G RMAR |
Section G RMAR |
|
COBS data |
Section H RMAR |
Section H RMAR |
Section H RMAR |
Section H RMAR |
Section H RMAR |
|
Client money and client assets |
Section C RMAR |
Section C RMAR |
Section C RMAR |
Section C RMAR |
||
Fees and levies |
Section J RMAR |
Section J RMAR |
Section J RMAR |
Section J RMAR |
||
Section K RMAR (Note 26) |
Section K RMAR (Note 26) |
Section K RMAR (Note 26) |
Section K RMAR (Note 26) |
Section K RMAR (Note 26) |
||
IRB portfolio risk |
FSA045 (note 13) |
FSA045 (Note 13) |
||||
Securitisation: non-trading book |
COREP (note 29) |
FSA046 (Note 14) |
||||
Daily Flows |
FSA047/COREP (Notes 16, 19, 21, 24 and 29) |
|||||
Enhanced Mismatch Report |
FSA048/COREP (Notes 16, 19, 21, 24 and 29) |
|||||
Liquidity Buffer Qualifying Securities |
FSA050/COREP (Notes 17, 20, 21, 24 and 29) |
|||||
Funding Concentration |
FSA051/COREP (Notes 17, 20, 21, 24 and 29) |
|||||
Pricing data |
FSA052/COREP (Notes 17, 20, 21, 24 and 29) |
|||||
Retail and corporate funding |
FSA053/COREP (Notes 17, 20, 21, 24 and 29) |
|||||
Currency Analysis |
FSA054/COREP (Notes 17, 20, 21, 24 and 29) |
|||||
Systems and Controls Questionnaire |
FSA055/COREP (Notes 18, 24 and 29) |
FSA055 (Notes 18 and 24) |
||||
Securitisation: trading book |
COREP (Note 29) |
FSA058 (Note 22) |
||||
Supplementary capital data for collective portfolio management investment firms |
FIN067 (Note 28) |
FIN068 (Note 28) |
||||
Note 1 |
When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R, or SUP 16 Annex 18A R in the case of the RMAR. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G, or SUP 16 Annex 18B G in the case of the RMAR. |
|||||
Note 2 |
Firms that are members of a UK consolidation group are also required to submit this report on a UK consolidation group basis. |
|||||
Note 3 |
This applies to a firm that is required to submit data item FSA003 and, at any time55within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA004 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant reporting date for the firm. 55 |
|||||
Note 4 |
This applies to a firm that is required to submit data item FSA003 and, at any time within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA005 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm. |
|||||
Note 5 |
Only applicable to firms with a VaR model permission. |
|||||
Note 6 |
[deleted] |
|||||
Note 7 |
[deleted] |
|||||
Note 8 |
Only applicable to IFPRU investment firms and BIPRU firms that: (a) are subject to consolidated supervision under BIPRU 8, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or that have been granted an investment firm consolidation waiver; or (b) have been granted an investment firm consolidation waiver; or (c) are not subject to consolidated supervision under BIPRU 8. An IFPRU investment firm and a BIPRU firm under (a) must complete the report on the basis of its UK consolidation group. An IFPRU investment firm and a BIPRU firm under (b) or (c) must complete the report on the basis of its solo position. |
|||||
Note 9 |
This will be applicable to firms that are members of a UK consolidation group on the reporting date. |
|||||
Note 10 |
[deleted]55 55 |
|||||
Note 11 |
Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner. |
|||||
Note 12 |
Only applicable to a firm that has both a core UK group and a non-core large exposures group. |
|||||
Note 13 |
Only applicable to firms that have an IRB permission. |
|||||
Note 14 |
Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of non-trading book exposures. |
|||||
Note 15 |
This item only applies to firms that are subject to an FCA requirement to hold professional indemnity insurance and are not exempt CAD firms. |
|||||
Note 16 |
A firm must complete this item separately on each of the following bases (if applicable). (1) It must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) 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) 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. (4) 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. |
|||||
Note 17 |
A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis unless it is a group liquidity reporting firm in a UK DLG by modification. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) 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. |
|||||
Note 18 |
If it is a non-ILAS BIPRU firm, it must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. |
|||||
Note 19 |
(1) This item must be reported in the reporting currency. (2) 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. (3) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency). However if: (a) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or (b) the only material currency is the reporting currency; (3) does not apply. (4) If there are more than three material currencies for this data item, (3) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure. (a) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency. (b) Take the three largest figures from the resulting list of amounts. (5) 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) 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). |
|||||
Note 20 |
Note 19 applies, except that paragraphs (3), (4) and (5) do not apply, meaning that material currencies must not be recorded separately. |
|||||
Note 21 |
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. This paragraph is subject to anything that the intra-group liquidity modification says to the contrary. |
|||||
Note 22 |
Only applicable to firms that hold securitisation positions in the trading book and/ or are the originator or sponsor of securitisations held in the trading book. |
|||||
Note 23 |
Where a firm submits data items for both RAG 7 and RAG 9, the firm must complete both SectionsD1 and D6 RMAR. |
|||||
Note 24 |
FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054 must be completed by an ILAS BIPRU firm. An ILAS BIPRU firm does not need to complete FSA055. A non-ILAS BIPRU firm must complete FSA055 and does not need to complete FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054. |
|||||
Note 25 |
This data item must be reported only in the currencies named in FSA052, so that liabilities in GBP are reported in GBP in rows 1 to 4, those in USD are reported in USD in rows 5 to 8, and those in Euro are reported in Euro in rows 9 to 12. Liabilities in other currencies are not to be reported. |
|||||
Note 26 |
This item only applies to firms that provide advice on retail investment products. |
|||||
Note 27 |
[deleted]51 |
|||||
Note 28 |
Only applicable to firms that are collective portfolio management investment firms. |
|||||
Note 29 |
Requirements under COREP and FINREP should be determined with reference to the EU CRR and applicable technical standards. |
13The column45 in the table in SUP 16.12.22A R that deals45 with IFPRU firms45 cover some liquidity items that only have to be reported by an ILAS BIPRU firm. (see notes 18 and 24).45
45454545The applicable reporting frequencies for data items referred to in SUP 16.12.22A R are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.45
Frequency |
|||||
Unconsolidated BIPRU investment firm and IFPRU investment firm |
Solo consolidated BIPRU investment firm andIFPRU investment firm |
Annual regulated business revenue up to and including £5 million |
Annual regulated business revenue over £5 million |
||
COREP/FINREP |
Refer to EU CRR and applicable technical standards |
||||
Solvency statement |
Annually |
||||
FSA001 |
Quarterly or half yearly (Note 1) |
Quarterly or half yearly (Note 1) |
Half yearly |
||
FSA002 |
Quarterly or half yearly (Note 1) |
Quarterly or half yearly (Note 1) |
Half yearly |
||
FSA003 |
Monthly, quarterly or half yearly (Notes 2 and 11) |
Monthly, quarterly or half yearly (Notes 2 and 11) |
Half yearly |
||
FSA004 |
Quarterly or half yearly (Notes 1 and 11) |
Quarterly or half yearly (Notes 1 and 11) |
Half yearly |
||
FSA005 |
Quarterly or half yearly (Notes 1 and 11) |
Quarterly or half yearly (Notes 1 and 11) |
Half yearly |
||
FSA006 |
Quarterly |
Quarterly |
Quarterly |
||
FSA007 |
Annually |
||||
FSA016 |
Half yearly |
||||
FSA018 |
Quarterly |
Quarterly |
Quarterly |
||
FSA019 |
Annually |
Annually |
Annually |
||
FSA028 |
Half yearly (Note 11) |
Half yearly (Note 11) |
|||
FSA032 |
Quarterly |
Quarterly |
|||
FSA045 |
Quarterly or half yearly (Note 1) |
Quarterly or half yearly (Note 1) |
Half yearly |
||
FSA046 |
Quarterly |
Quarterly |
Quarterly |
||
FSA047 |
Daily, weekly, monthly or quarterly (Notes 4, 5 and 7) |
Daily, weekly, monthly or quarterly (Notes 4, 5, 7 and 10) |
Daily, weekly, monthly or quarterly (Notes 4, 6 and 7) |
||
FSA048 |
Daily, weekly, monthly or quarterly (Notes 4, 5 and 7) |
Daily, weekly, monthly or quarterly (Notes 4, 5, 7 and 10) |
Daily, weekly, monthly or quarterly (Notes 4, 6 and 7) |
||
FSA050 |
Monthly (Note 4) |
Monthly (Notes 4 and 10) |
Monthly (Note 4) |
||
FSA051 |
Monthly (Note 4) |
Monthly (Notes 4 and 10) |
Monthly (Note 4) |
||
FSA052 |
Weekly or monthly (Notes 4 and 8) |
Weekly or monthly (Notes 4, 8 and 10) |
Weekly or monthly (Notes 4 and 9) |
||
FSA053 |
Quarterly (Note 4) |
Quarterly (Notes 4 and 10) |
Quarterly (Note 4) |
||
FSA054 |
Quarterly (Note 4) |
Quarterly (Notes 4 and 10) |
Quarterly (Note 4) |
||
FSA055 |
Annually (Note 4) |
Annually (Notes 4 and 10) |
Annually (Note 4) |
||
FSA058 |
Quarterly (Note 11) |
Quarterly (Note 11) |
Quarterly |
||
FIN067 |
Quarterly (Note 4) |
Quarterly (Note 4) |
|||
FIN068 |
Half yearly |
Half yearly |
|||
Section A RMAR |
Half yearly |
Quarterly |
|||
Section B RMAR |
Half yearly |
Quarterly |
|||
Section C RMAR |
Half yearly |
Quarterly |
|||
Sections D1 and D2 RMAR50 50 |
Half yearly |
Quarterly |
|||
Section E RMAR |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Quarterly |
Section F RMAR |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Section G RMAR |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Section H RMAR |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Section J RMAR |
Annually |
Annually |
Annually |
Annually |
Annually |
Section K RMAR |
Annually54 54 |
Annually54 54 |
Annually54 54 |
Annually54 54 |
Annually54 54 |
Note 1 |
IFPRU 730K firms and IFPRU 125K firms - quarterly; IFPRU 50K firms and BIPRU firms - half yearly. |
||||
Note 2 |
IFPRU 730K firms - monthly; IFPRU 125K firms - quarterly IFPRU 50K firms and BIPRU firms - half yearly. |
||||
Note 3 |
The reporting date for this data item is six months after a firm's most recent accounting reference date. |
||||
Note 4 |
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 week means the period beginning on Saturday and ending on Friday; (2) a month begins on the first day of the calendar month and ends on the last day of that month; (3) quarters end on 31 March, 30 June, 30 September and 31 December; (4) daily means each business day. All periods are calculated by reference to London time. 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. |
||||
Note 5 |
If the report is on a solo basis the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification. |
||||
Note 6 |
(1) If the report is by reference to the firm's DLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm's non-UK DLG by modification the reporting frequency is quarterly. |
||||
Note 7 |
(1) 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. (2) 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. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected. |
||||
Note 8 |
If the report is on a solo basis the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm. |
||||
Note 9 |
If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met. |
||||
Note 10 |
As specified in SUP 16.12.22A R, solo consolidation has no application to liquidity reporting. Therefore, it does not make any difference to the reporting of this item whether or not the firm is solo consolidated. |
||||
Note 11 |
Only applicable to firms that are not required to report a data item with a similar name and purpose under the EU CRR and applicable technical standards. |
45The applicable due dates for submission referred to in SUP 16.12.4 R 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 SUP 16.12.23A R, unless indicated otherwise.
Daily |
Weekly |
Monthly |
Quarterly |
Half yearly |
Annual |
|
COREP/FINREP |
Refer to EU CRR and applicable technical standards |
|||||
Solvency statement |
3 months |
|||||
FSA001 |
30 business days (note 1); 45 business days (note 2) |
|||||
FSA002 |
30 business days (note 1); 45 business days (note 2) |
|||||
FSA003 |
||||||
FSA004 |
30 business days (note 1); 45 business days (note 2) |
|||||
FSA005 |
30 business days (note 1); 45 business days (note 2) |
|||||
FSA006 |
||||||
FSA016 |
||||||
FSA018 |
||||||
FSA019 |
2 months |
|||||
FSA028 |
||||||
FSA032 |
||||||
FSA045 |
30 business days (note 1), 45 business days (note 2) |
|||||
FSA046 |
||||||
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 or one Month (Note 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 or one Month (Note 3) |
|||
FSA050 |
||||||
FSA051 |
||||||
FSA052 |
22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question |
|||||
FSA053 |
||||||
FSA054 |
||||||
FSA055 |
||||||
FSA058 |
20 business days (Note 1), 45 business days (Note 2) |
|||||
FIN067 |
30 days |
|||||
FIN068 |
30 days |
|||||
Section A RMAR |
||||||
Section B RMAR |
||||||
Section C RMAR |
||||||
Sections D1 and D250 RMAR 50 |
||||||
Section E RMAR |
||||||
Section F RMAR |
||||||
Section G RMAR |
||||||
Section H RMAR |
||||||
Section J RMAR |
30 business days |
|||||
Section K RMAR |
||||||
Note 1 |
For unconsolidated and solo consolidated reports |
|||||
Note 2 |
For UK consolidation group reports |
|||||
Note 3 |
It is one Month if the report relates to a non-UK DLG by modification. |
Regulated Activity Group 8
- (1)
2SUP 16.12.25A R does not apply to:
- (a)
a lead regulated firm (except in relation to data items 47 to 55 (inclusive));13
- (b)
an OPS firm;
- (c)
a local authority;
- (d)
- (a)
- (2)
[deleted]55
55 - (3)
[deleted]55
55
2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below:
Firms' prudential category and applicable data item (note 1) |
||||||||
Firms other than BIPRU firms or IFPRU investment firms |
||||||||
IPRU(INV) Chapter 3 |
IPRU(INV) Chapter 5 |
IPRU(INV) Chapter 9 |
IPRU(INV) Chapter 13 |
38 | ||||
Solvency statement (note 11) |
No standard format |
38 | ||||||
Balance sheet |
FSA001/FINREP (Notes 2 and 30) |
FSA001 (Note 2) |
FSA029 |
FSA029 |
FSA029 |
Section A RMAR (note 17) or FSA029 |
||
Income statement |
FSA002/FINREP (Notes 2 and 30) |
FSA002 (Note 2) |
FSA030 |
FSA030 |
FSA030 |
Section B RMAR (note 17) or FSA030 |
||
Capital adequacy |
COREP (Note 30) |
FSA003 (Note 2) |
FSA033 |
FSA034 or FSA035 (note 14) |
FSA031 |
Sections D1 and D250 RMAR (note 17) or FSA 032 (note 15) |
38 | |
Credit risk |
COREP (Note 30 |
FSA004 (Notes 2, 3) |
||||||
Market risk |
COREP (Note 30) |
FSA005 (Notes 2, 4) |
||||||
Market risk - supplementary |
FSA006 (note 5) |
FSA006 (Note 5) |
||||||
Operational risk |
COREP (Note 30) |
|||||||
Large exposures |
COREP (Note 30) |
|||||||
UK Integrated group large exposures |
FSA018 (note 12) |
|||||||
Exposures between core UK group and non-core large exposures group |
FSA016 (note 20) |
|||||||
Solo consolidation data |
FSA016 (note 20) |
|||||||
Pillar 2 questionnaire |
FSA019 (note 8) |
FSA019 (Note 8) |
||||||
Non-EEA sub-group |
COREP (Note 30) |
FSA028 (Note 9) |
||||||
Threshold conditions |
Section F RMAR (note 17) |
|||||||
Client money and client assets |
FSA039 |
FSA039 |
FSA039 |
FSA039 |
FSA039 |
Section C RMAR (Note 13) or FSA039 |
38 | |
IRB portfolio risk |
FSA045 (note 18) |
FSA045 (Note 18) |
||||||
Securitisation: non-trading book |
COREP (Note 30) |
FSA046 (Note 19) |
||||||
Daily Flows |
FSA047/COREP (Notes 21, 24, 26, 28 and 30) |
|||||||
Enhanced Mismatch Report |
FSA048/COREP (Notes 21, 24, 26, 28 and 30) |
|||||||
Liquidity Buffer Qualifying Securities |
FSA050/COREP (Notes 22, 25, 26, 28 and 30) |
|||||||
Funding Concentration |
FSA051/COREP (Notes 22, 25, 26, 28 and 30) |
|||||||
Pricing data |
FSA052/COREP (Notes 22, 26, 28, 29 and 30) |
|||||||
Retail and corporate funding |
FSA053/COREP (Notes 22, 25, 26, 28 and 30) |
|||||||
Currency Analysis |
FSA054/COREP (Notes 22, 25, 26, 28 and 30) |
|||||||
Systems and Controls Questionnaire |
FSA055/COREP (Notes 23, 28 and 30) |
FSA055 (notes 23 and 28)45 |
||||||
Securitisation: trading book |
COREP (Note 30) |
FSA058 (Note 27) |
||||||
Note 1: |
When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G. |
|||||||
Note 2 |
Firms that are members of a UK consolidation group are also required to submit this report on a UK consolidation group basis. |
|||||||
Note 3 |
This applies to a firm that is required to submit data item FSA003 and, at any time within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA004 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant reporting date for the firm. |
|||||||
Note 4 |
This applies to a firm that is required to submit data item FSA003 and, at any time within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA005 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm. |
|||||||
Note 5 |
Only applicable to firms with a VaR model permission. |
|||||||
Note 6 |
[deleted] |
|||||||
Note 7 |
[deleted] |
|||||||
Note 8 |
Only applicable to IFPRU investment firms and BIPRU firms that: (a) are subject to consolidated supervision under BIPRU 8, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or that have been granted an investment firm consolidation waiver; or (b) have been granted an investment firm consolidation waiver; or (c) are not subject to consolidated supervision under BIPRU 8. An IFPRU investment firm and BIPRU firm under (a) must complete the report on the basis of its UK consolidation group. An IFPRU investment firm and BIPRU firm under (b) or (c) must complete the report on the basis of its solo position. |
|||||||
Note 9 |
This will be applicable to firms that are members of a UK consolidation group on the reporting date. |
|||||||
Note 10 |
[deleted]55 55 |
|||||||
Note 11 |
Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner. |
|||||||
Note 12 |
Only applicable to a firm that has both a core UK group and a non-core large exposures group. |
|||||||
Note 13 |
FSA039 must only be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. Section C RMAR must only be completed by a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm. |
|||||||
Note 14 |
FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2) R. |
|||||||
Note 15 |
FSA032 must be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. |
|||||||
Note 16 |
[deleted] |
|||||||
Note 17 |
This is only applicable to a firm subject to IPRU(INV) Chapter 13 that is not an exempt CAD firm. |
|||||||
Note 18 |
Only applicable to firms that have an IRB permission. |
|||||||
Note 19 |
Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of non-trading book exposures. |
|||||||
Note 20 |
Only applicable to a firm that has a solo consolidation waiver. |
|||||||
Note 21 |
A firm must complete this item separately on each of the following bases (if applicable). (1) It must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it 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) 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. (4) 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. |
|||||||
Note 22 |
A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis unless it is a group liquidity reporting firm in a UK DLG by modification. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) 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. |
|||||||
Note 23 |
If it is a non-ILAS BIPRU firm, it must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. |
|||||||
Note 24 |
(1) This item must be reported in the reporting currency. (2) 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. (3) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency). However if: (a) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or (b) the only material currency is the reporting currency; (3) does not apply. (4) If there are more than three material currencies for this data item, (3) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure. (a) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency. (b) Take the three largest figures from the resulting list of amounts. (5) 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) 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). |
|||||||
Note 25 |
Note 24 applies, except that paragraphs (3), (4) and (5) do not apply, meaning that material currencies must not be recorded separately. |
|||||||
Note 26 |
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. This paragraph is subject to anything that the intra-group liquidity modification says to the contrary. |
|||||||
Note 27 |
Only applicable to firms that hold securitisation positions in the trading book and/or are the originator or sponsor of securitisations held in the trading book. |
|||||||
Note 28 |
FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054 must be completed by an ILAS BIPRU firm. An ILAS BIPRU firm does not need to complete FSA055. A non-ILAS BIPRU firm must complete FSA055 and does not need to complete FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054. |
|||||||
Note 29 |
This data item must be reported only in the currencies named in FSA052, so that liabilities in GBP are reported in GBP in rows 1 to 4, those in USD are reported in USD in rows 5 to 8, and those in Euro are reported in Euro in rows 9 to 12. Liabilities in other currencies are not to be reported. |
|||||||
Note 30 |
Requirements under COREP and FINREP should be determined with reference to the EU CRR and applicable technical standards. |
13The column45 in the table in SUP 16.12.25A R that deals45 with IFPRU firms45 cover some liquidity items that only have to be reported by an ILAS BIPRU firm (see notes 23 and 28).45
45454545The applicable reporting frequencies for data items referred to in SUP 16.12.25A R are set out according to the type of firm2 in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.
Firms' prudential category |
||||||
Firms other than BIPRU firms or IFPRU investment firms |
||||||
COREP/FINREP |
Refer to EU CRR and applicable technical standards |
Refer to EU CRR and applicable technical standards |
||||
Solvency statement |
Annually |
Annually |
Annually |
Annually |
Annually |
|
FSA001 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
Half yearly |
|
FSA002 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
Half yearly |
|
FSA003 |
Half yearly |
Half yearly |
||||
FSA004 |
Half yearly |
Half yearly |
||||
FSA005 |
Half yearly |
Half yearly |
||||
FSA006 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
||
FSA007 |
Annual (note 4) |
Annually (note 4) |
||||
FSA016 |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
||
FSA018 |
Quarterly |
Quarterly |
Quarterly |
|||
FSA019 |
Annually |
Annually |
Annually |
Annually |
Annually |
|
FSA028 |
Half yearly |
|||||
FSA029 |
Quarterly |
|||||
FSA030 |
Quarterly |
|||||
FSA031 |
Quarterly |
|||||
FSA032 |
Quarterly |
|||||
FSA033 |
Quarterly |
|||||
FSA034 |
Quarterly |
|||||
FSA035 |
Quarterly38 |
|||||
FSA039 |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
|
FSA045 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
Half yearly |
|
FSA046 |
Quarterly |
|||||
FSA047 |
Daily, weekly, monthly or quarterly (Notes 5, 6 and 8) |
Daily, weekly, monthly or quarterly (Notes 5, 7 and 8) |
||||
FSA048 |
Daily, weekly, monthly or quarterly (Notes 5, 6 and 8) |
Daily, weekly, monthly or quarterly (Notes 5, 7 and 8) |
||||
FSA050 |
Monthly (Note 5) |
Monthly (Note 5) |
||||
FSA051 |
Monthly (Note 5) |
Monthly (Note 5) |
||||
FSA052 |
Weekly or monthly (Notes 5 and 9) |
Weekly or monthly (Notes 5 and 10) |
||||
FSA053 |
Quarterly (Note 5) |
Quarterly (Note 5) |
||||
FSA054 |
Quarterly (Note 5) |
Quarterly (Note 5) |
||||
FSA055 |
Annually (Note 5) |
Annually (Note 5) |
Annually (Note 5) |
|||
FSA058 |
[deleted] |
[deleted] |
[deleted] |
Quarterly |
Quarterly |
|
Section A RMAR |
Half yearly (note 2) Quarterly (note 3) |
|||||
Section B RMAR |
Half yearly (note 2) Quarterly (note 3) |
|||||
Section C RMAR |
Half yearly (note 2) Quarterly (note 3) |
|||||
Sections D1 and D250 RMAR 50 |
Half yearly (note 2) Quarterly (note 3) |
|||||
Section F RMAR |
Half yearly |
|||||
Note 1 |
[deleted] |
|||||
Note 2 |
Annual regulated business revenue up to and including £5 million. |
|||||
Note 3 |
Annual regulated business revenue over £5 million. |
|||||
Note 4 |
The reporting date for this data item is six months after a firm's most recent accounting reference date. |
|||||
Note 5 |
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 week means the period beginning on Saturday and ending on Friday. (2) A month begins on the first day of the calendar month and ends on the last day of that month. (3) Quarters end on 31 March, 30 June, 30 September and 31 December. (4) Daily means each business day. All periods are calculated by reference to London time. 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. |
|||||
Note 6 |
If the report is on a solo basis the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification. |
|||||
Note 7 |
(1) If the report is by reference to the firm's DLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm's non-UK DLG by modification the reporting frequency is quarterly. |
|||||
Note 8 |
(1) 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. (2) 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. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected. |
|||||
Note 9 |
If the report is on a solo basis the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm. |
|||||
Note 10 |
If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met. |
The applicable due dates for submission referred to in SUP 16.12.4 R 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 SUP 16.12.26 R, unless indicated otherwise13.
Daily |
Weekly |
Monthly 18 |
Quarterly 18 |
Half yearly 18 |
Annual 18 |
|
45COREP/FINREP |
Refer to EU CRR and applicable technical standards |
|||||
Annual reconciliation |
||||||
Solvency statement |
3 months |
|||||
FSA001 |
30 business days (note 1);45 business days (note 2) |
|||||
FSA002 |
30 business days (note 1);45 business days (note 2) |
|||||
FSA003 |
30 business days (note 1);45 business days (note 2) |
|||||
FSA004 |
30 business days note 1);45 business days (note 2) |
|||||
FSA005 |
30 business days (note 1);45 business days (note 2) |
|||||
FSA006 |
30 business days (note 1);45 business days (note 2) |
|||||
FSA007 |
2 months |
|||||
FSA016 |
||||||
FSA018 |
||||||
FSA019 |
2 months |
|||||
FSA028 |
||||||
FSA029 |
||||||
FSA030 |
||||||
FSA031 |
||||||
FSA032 |
||||||
FSA033 |
||||||
FSA034 |
||||||
FSA035 |
||||||
FSA039 |
||||||
FSA040 |
||||||
FSA045 |
30 business days (note 1); 45 business days (note 2) |
|||||
FSA046 |
20 business days (Note 1), 45 business days (Note 2)15 |
15 | ||||
FSA04713 |
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 or one Month (Note 3)24 24 |
|||
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 or one Month (Note 3)24 24 |
|||
FSA050 |
||||||
FSA051 |
||||||
FSA052 |
22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question |
|||||
FSA053 |
||||||
FSA054 |
||||||
FSA055 |
||||||
15FSA058 |
20 business days (Note 1), 45 business days (Note 2) |
|||||
Section A RMAR |
||||||
Section B RMAR |
||||||
Section C RMAR |
||||||
Sections D1 and D250RMAR 501750 |
||||||
Section F RMAR |
||||||
Note 1 |
For unconsolidated and solo consolidated reports. |
|||||
Note 2 |
For UK consolidation group reports |
|||||
Note 3 |
It is one Month if the report relates to a non-UK DLG by modification. |
Regulated Activity Group 9
- (1)
2SUP 16.12.28A R does not apply to:
- (a)
- (b)
an OPS firm;
- (c)
a local authority;11
- (d)
a third party processor in respect of any home finance activity.11
- (2)
A lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.
2The applicable data items, reporting frequencies and submission deadlines referred to in SUP 16.12.4 R 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.
Frequency |
Submission deadline |
|||
Annual regulated business revenue up to and including £5 million |
Annual regulated business revenue over £5 million |
|||
Balance Sheet |
Section A RMAR |
Half yearly |
Quarterly |
|
Income Statement |
Section B RMAR |
Half yearly |
Quarterly |
|
Capital Adequacy |
Section D1 RMAR |
Half yearly |
Quarterly |
|
Professional indemnity insurance (note 2)11 |
Section E RMAR |
Half yearly |
Quarterly 11 11 |
|
Threshold Conditions |
Section F RMAR |
Half yearly |
Half yearly |
|
Training and Competence |
Section G RMAR |
Half yearly |
Half yearly |
|
COBS11 data |
Section H RMAR |
Half yearly |
Half yearly |
|
Supplementary product sales data |
Section I RMAR |
Half yearly11 11 |
Annually |
|
Client money and client assets |
Section C RMAR |
Half yearly |
Quarterly |
|
Fees and levies |
Section J RMAR |
Annually |
Annually |
|
Note 1 |
When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 18A. Guidance notes for the completion of the data items is set out in SUP 16 Annex 18B. |
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11Note 2 |
This item only applies to firms that may be subject to an FSA requirement to hold professional indemnity insurance and are not exempt CAD firms. |
Regulated Activity Group 10
Regulated Activity Group 11
32A firm must submit the form contained in SUP 16 Annex 32 R (Bidding in emissions auctions return) annually within 30 business days from its accounting reference date unless the firm did not carry on any auction regulation bidding during the year to which that form relates.
Regulated Activity Group 1247
47SUP 16.12.29C R does not apply:
- (1)
to a credit firm if the only credit-related regulated activity it carries on is providing credit references;
- (2)
to a credit firm that is a not-for-profit body, unless it is a not-for-profit debt advice body;
- (2A)
to a firm if the only credit-related regulated activity it carries on is advising on regulated credit agreements for the acquisition of land;63
- (3)
with respect to credit-related regulated activity to the extent that it relates to credit agreements secured by a legal or equitable mortgage on land.
47The applicable data items, reporting frequencies and submission deadlines referred to in SUP 16.12.4 R 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.
Description of data item |
Data item (note 1) |
Frequency |
Submission deadline |
|
Annual revenue from credit-related regulated activities up to and including £5 million (note 2) |
Annual revenue from credit-related regulated activities over £5 million |
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Financial data (note 3) |
CCR001 |
Annually |
Half yearly |
30 business days |
Volumes (note 4) |
CCR002 |
Annually |
Half yearly |
30 business days |
Lenders (note 5) |
CCR003 |
Annually |
Half yearly |
30 business days |
Debt management (note 6) |
CCR004 |
Annually |
Half yearly |
30 business days |
Client Money & Assets (note 7) |
CCR005 |
Annually |
Half yearly |
30 business days |
Debt collection (note 8) |
CCR006 |
Annually |
Half yearly |
30 business days |
Key data (note 9) |
CCR007 |
Annually |
Annually |
30 business days56 |
56Credit broking websites (note 10) |
CCR008 |
Quarterly (note 11)60 |
Quarterly (note 11)60 |
|
Note 1 |
When submitting the required data item, a firm must use the format of the data item set out in SUP 16 Annex 38A50. Guidance notes for the completion of the data items is set out in SUP 16 Annex 38B50. |
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Note 2 |
References to revenue in SUP 16.12.29C R in relation to any firm do not include the amount of any repayment of any credit provided by that firm as lender. |
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Note 3 |
(a) Subject to (b) to (d) below, this data item applies to all credit firms. (b) This data item does not apply to a firm if the only credit-related regulated activity for which it has permission is operating an electronic system in relation to lending. (c) This data item does not apply to a firm required to submit a Balance Sheet, Income Statement or Capital Adequacy data item from a RAG other than RAG 12. (d) This data item does not apply to a firm with limited permission unless it is a not-for-profit debt advice body and at any point in the last 12 months has held £1 million or more in client money or as the case may be, projects that it will hold £1million or more in client money in the next 12 months. |
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Note 4 |
(a) Subject to (b) below, this data item applies to all credit firms. (b) This data item does not apply to a firm with limited permission unless it is a not-for-profit debt advice body and at any point in the last 12 months has held £1 million or more in client money or as the case may be, projects that it will hold £1million or more in client money in the next 12 months. |
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Note 5 |
This data item applies to all firms with permission for entering into a regulated credit agreement as lender or exercising, or having the right to exercise, the lender's rights and duties under a regulated credit agreement. |
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Note 6 |
(a) Subject to (b) to (d) below, this data item applies to a debt management firm and to a not-for-profit debt advice body that at any point in the last 12 months has held £1 million or more in client money or, as the case may be, projects that it will hold £1million or more in client money in the next 12 months. (b) This data item does not apply to a firm with limited permission other than a not-for-profit debt advice body within (a). (c) This data item does not apply to a firm required to submit a Capital Adequacy data item from a RAG other than RAG 12, or under SUP 16.13, unless (d) applies (d) Where a firm is required to submit a Capital Adequacy data item from a RAG other than RAG 12 or under SUP 16.13 but the firm's highest capital requirement derives from its activity under RAG 12, the firm should submit both CCR004 and the Capital Adequacy data item required from the RAG other than RAG 12 or SUP 16.13. |
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Note 7 |
This data item applies to a CASS debt management firm. |
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Note 8 |
This data item applies to a firm with permission to carry on debt collecting or operating an electronic system in relation to lending. |
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note 9 |
(a) Subject to (b) and (c) below, this data item applies to a firm that has limited permission. (b) This data item does not apply to an authorised professional firm that is a CASS debt management firm. Such a firm is instead required to submit the other data items in SUP 16.12.29C R as appropriate. (c) This data item does not apply to a not-for-profit debt advice body that at any point in the last 12 months has held £1 million or more in client money or, as the case may be, projects that it will hold £1million or more in client money in the next 12 months. Such a not-for-profit debt advice body is instead required to submit data items CCR001, CCR002, CCR004 and CCR005.56 |
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56Note 10 |
This data item applies to a firm that carries on credit broking where a fee or charge is or may become payable by a customer in connection with the credit broking activities. Firms are also reminded of the requirement to check the accuracy of standing data (including trading name(s) of the firm and website address) and to report changes to the appropriate regulator under SUP 16.10.4 R and the requirement to give the appropriate regulator reasonable advance notice of a change in any business name under which the firm carries on a regulated activity or ancillary activity either from an establishment in the United Kingdom or with or for clients in the United Kingdom under SUP 15.5.1 R. |
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60Note 11 |
Quarters end on 31 March, 30 June, 30 September and 31 December. |
Authorised professional firms
- (1)
2An authorised professional firm, other than one that must comply with IPRU(INV) 3, 5 or 13 in accordance with IPRU(INV) 2.1.4R,3 or one that is a CASS debt management firm or one that carries on only credit-related regulated activity as a non-mainstream regulated activity,47 must submit an annual questionnaire, contained in SUP 16 Annex 9R, unless:
11- (a)
its only regulated activities are one or more of:
- (i)
- (ii)
- (iii)
- (iv)
- (v)
- (b)
its "main business" as determined by IPRU(INV) 2.1.2R(3) is advising on, or arranging deals in, packaged products, or managing investments for private customers;
in which case the authorised professional firm must complete the appropriate report specified in SUP 16.12.31 R.3
- (a)
- (2)
The due date for submission of the annual questionnaire is four months after the firm's accounting reference date.
- (2A)
Guidance on the completion of the annual questionnaire contained in SUP 16 Annex 9R is set out in SUP 16 Annex 9AG.51
- (3)
An authorised professional firm must also, where applicable, submit the other3 report to the FCA96 in accordance with SUP 16.12.31 R in respect of the other regulated activities it undertakes under (1)(a)3.
396
3An authorised professional firm that must comply with IPRU(INV) 3, 5, 10 or 13 in accordance with IPRU(INV) 2.1.4R must submit the relevant reports in SUP 16.12.4 R to SUP 16.12.29 G, according to the regulated activity groups that its business falls into.
47An authorised professional firm that is a CASS debt management firm and is not within SUP 16.12.1G (3A) must complete the appropriate reports specified in SUP 16.12.4 R and SUP 16.12.29C R.
2Table of data items from an authorised professional firm
Report |
Return (note 1) |
Frequency (Note 4)24 |
Due date |
Adequate information relating to the following activities: |
RMAR (Note 3) |
Half yearly (quarterly for sections A to E for larger firms, subject to Note 3 exemptions) (note 2) |
For half yearly report: 30 business days after period end For quarterly report: 30 business days after quarter end |
(4) advising on, or arranging deals in, packaged products, or managing investments for private customers where these activities are the authorised professional firm's "main business" as determined by IPRU(INV) 2.1.2 R (3) |
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Adequate information relating to mortgage lending and mortgage administration. |
MLAR |
Quarterly |
20 business days after quarter end |
Note 1 |
When giving the report required, a firm must use the return indicated. The RMAR and MLAR are located at SUP 16 Annex 18A and SUP 16 Annex 19A respectively. Guidance on the completion of the data items are located at SUP 16 Annex 18B and SUP 16 Annex 19B respectively. |
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Note 2 |
For the purposes of RMAR reporting, a larger firm is a firm whose annual regulated business revenue in its previous financial year was greater than £5m. Annual regulated business revenue for these purposes is a firm's total revenue relating to insurance mediation activity, mortgage mediation activity and retail investment activity. |
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Note 3 |
A firm which submits an MLAR is not required to submit sections A and B of the RMAR. |
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Note 4 |
Reporting dates are calculated from a firm's accounting reference date. |
Financial conglomerates
- (1)
A firm that is a member of a financial conglomerate must submit financial reports to the appropriate regulator96 in accordance with the table in SUP 16.12.33 R if:
96- (a)
it is at the head of a UK-regulated EEA financial conglomerate96; or
96 - (b)
its Part 4A permission96 contains a relevant requirement.
96
- (a)
- (2)
In (1)(b), a relevant requirement is one which:
- (a)
applies SUP 16.12.33 R to the firm; or
- (b)
applies SUP 16.12.33 R 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).
- (a)
Financial reports from a member of a financial conglomerate (see SUP 16.12.32 R)
Content of Report |
Form (Note 1) |
Frequency |
Due Date |
Calculation of supplementary capital adequacy requirements in accordance with one of the three42 technical calculation methods 42 |
Note 2 |
Note 5 Yearly42 |
Note 5 |
Identification of significant risk concentration levels |
Note 3 |
Yearly |
4 months after year end |
Identification of significant intra-group transactions |
Note 4 |
Yearly |
4 months after year end |
Report on compliance with GENPRU 3.1.35 R where it applies 11 |
Note 6 |
Note 5 |
Note 5 |
Note 1 |
When giving the report required, a firm must use the form indicated, if any. |
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Note 2 |
In respect of FCA-authorised persons, if39 Part 1 of GENPRU 3 Annex 1(method 1), or42 Part 2 of GENPRU 3 Annex 1 (method 2), or Part 3 of GENPRU 3 Annex 1 (method 3) applies, there is no specific form. Adequate information must be provided, specifying the calculation method used42 and each financial conglomerate for which the appropriate regulator96 is the co-ordinator must discuss with the appropriate regulator96 the form which this reporting will take and the extent to which verification by an auditor will be required.42 11969642 |
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42 | |||
42 | |||
For the purposes of the above, where relevant to the agreed reporting arrangements,42 rules 9.40(1), 9.40(1A), 9.40(3) and 9.40(4) of IPRU(INS) apply as they would if the financial conglomerate42 were an insurance group. 4242 |
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Note 3 |
Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the appropriate regulator96 is the co-ordinator must discuss with the appropriate regulator96 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. When reviewing the risk concentration levels, the appropriate regulator96 will in particular monitor the possible risk of contagion in the financial conglomerate, the risk of a conflict of interests, the risk of circumvention of sectoral rules, and the level or volume of risks. 969696 |
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Note 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 appropriate regulator96 is the co-ordinator must11 discuss with the appropriate regulator96 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. When reviewing the intra-group transactions, the appropriate regulator96 will in particular monitor the possible risk of contagion in the financial conglomerate, the risk of a conflict of interest11, the risk of circumvention of sectoral rules, and the level or volume of risks. 96119696 |
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Note 5 |
The frequency and due date will be as follows: (1)banking and investment services conglomerate:11 frequency isyearly42 with due date 45 business days after period end;42 (2) insurance conglomerate: frequency is yearly 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. 1142 |
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Note 6 |
Adequate information must be added as a separate item to the relevant form for sectoral reporting. |