Related provisions for GENPRU 1.2.56

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SUP 16.12.11RRP

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

Firms prudential category and applicable data items (note 1)

BIPRU firms (note 17)2

Firmsother thanBIPRU firms

730K

125K and UCITS investment firms

50K

IPRU(INV)2Chapter 3

IPRU(INV)2Chapter 5

IPRU(INV)2Chapter 9

IPRU(INV)2Chapter 13

UPRU

Annual accounts

No standard format

No standard format (note 19)2

No standard format2

No standard format (note 21)3

No standard format3

2Annual reconciliation

No standard format (note 18)

No standard format

No standard format (note 13)

Annual accounts of the mixed-activity holding company (note 10)

No standard format

Solvency statement

No standard format (note 11)

No standard format (note 20)

No standard format (note 11)2

No standard format (note 11)5

Balance sheet

FSA001 (note 2)

FSA001 (note 2)

FSA001 (note 2)

FSA029 (note s 16 and 18)2

FSA029 (note 16)2

FSA0292

FSA029 (note 16)2 or Section A RMAR (note 21)3

FSA029 (note 16)2

Income statement

FSA002 (note 2)

FSA002 (note 2)

FSA002 (note 2)

FSA030 (notes 16 and 18)2

FSA030 (note 16)2

FSA0302

FSA030 (note 16)2 or Section B RMAR (note 21)3

FSA030 (note 16)2

Capital adequacy

FSA003 (note 2)

FSA003 (note 2)

FSA003 (note 2)

FSA033 (notes 16 and 18)2

FSA034 or FSA035 (note 14 and 16)2

FSA0312

FSA032 (note 15) or FSA037 (note 15 and 16)2 or Sections D1 and D2 RMAR (note 21)3

FSA036 (note 16)2

Credit risk

FSA004 (notes 2, 3)

FSA004 (notes 2, 3)

FSA004 (notes 2, 3)

Market risk

FSA005 (notes 2, 4)

FSA005 (notes 2, 4)

FSA005 (notes 2, 4)

Market risk - supplementary

FSA006 (note 5)

FSA006 (note 5)

FSA006 (note 5)

Operational risk

FSA007 (notes 2, 6, 7)

FSA007 (notes 2, 6, 7)

FSA007 (notes 2, 6, 7)

Large exposures

FSA008 (note 2)

FSA008 (note 2)

FSA008 (note 2)

UK integrated group large exposures

FSA018 (note 12)

FSA018 (note 12)

FSA018 (note 12)

Solo consolidation data

FSA016

FSA016

FSA016

Pillar 2 questionnaire

FSA019 (note 8)

FSA019 (note 8)

FSA019 (note 8)

Non-EEA sub-group

FSA028 (note 9)

FSA028 (note 9)

FSA028 (note 9)

3Threshold conditions

Section F RMAR (note 21)

3

2Client money and client assets

FSA039

FSA039

FSA039

FSA039 (note 18)

FSA039

FSA039

Section C RMAR (note 21) or 3FSA039

FSA039

2CFTC

FSA040

FSA040

FSA040

FSA040

FSA040

FSA040

FSA040

FSA0403

6IRB portfolio risk

FSA045 (note 22)

FSA045 (note 22)

FSA045 (note 22)

6Securitisation

FSA046 (note 23)

FSA046 (note 23)

FSA046 (note 23)

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

Firms that are members of a UK consolidation groupsubject to the capital resources requirement at stages 2, 3 or 4 of BIPRU 8 Annex 5 are also required to submit this report on a UK consolidation group basis.

Note 3

This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date,

(a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two quarterly submissions in the previous year show that the threshold was exceeded; or

(b) for a firm that was not reporting this data item or similar in the previous year, both of the last two quarterly submissions in the previous year show that the threshold was exceeded;

and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above.In both cases, the threshold is exceeded ifdata element 77A in data item FSA003 (or similar) is greater than £10 million, or its currency equivalent, at the reporting date.

Note 4

This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date,

(a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two quarterly submissions in the previous year show that the threshold was exceeded; or

(b) for a firm that was not reporting this data item or similar in the previous year, both of the last two quarterly submissions in the previous year show that the threshold was exceeded;

and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above.In both cases, the threshold is exceeded if data element 93A in data item FSA003 (or similar) is greater than £50 million, or its currency equivalent, at the reporting date.

Note 5

Only applicable to firms with a CAD2 waiver under GENPRU 2.1.52 R.

Note 6

This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G.

Note 7

This is only applicable to a firm that has adopted, in whole or in part, either the Standardised Approach, Alternative Standardised Approach, or Advanced Modelling Approaches under BIPRU 63.

Note 8

Only applicable to BIPRU investment firms5 that are:

(a) 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;

(b) subject to consolidated supervision under BIPRU 8 that have been granted an investment firm consolidation waiver; and

(c) not subject to consolidated supervision under BIPRU 8.

A BIPRU investment firm5 under (a) shouldcomplete the report on the basis of its UK consolidation group. A BIPRU investment firm5 under (b) or (c) shouldcomplete the report on the basis of its solo position.

Note 9

This will be applicable to firms that are members of a UK consolidation group4 on the reporting date. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.

Note 10

Only applicable to a firm whose ultimate parent is a mixed activity holding company.

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

Members of a UK integrated group should only submit this data item at the UK integrated group level. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.

2Note 13

This does not apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm.

2Note 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.

2Note 15

FSA032 must be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm.

FSA037 must be completed by any other firm subject to IPRU(INV) Chapter 13 carrying out RAG 3 activities.

2Note 16

The annual data item to be submitted is additional to the fourth quarterly return to be submitted. The information to be submitted in the annual data item must (except for exempt CAD firms or firms subject to the small firms audit exemption) be audited before it is submitted.

2Note 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.

2Note 18

Except if the firm is an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R.

2Note 19

In the case of an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R), it is only required from partnerships and bodies corporate, and then only if the report was audited as a result of a statutory provision other than under the Act.

2Note 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.

3Note 21

This is only applicable to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm.

6Note 22

Only applicable to firms that have an IRB permission to use the IRB approach and BIPRU 4.

6Note 23

Only applicable to firms that undertakesecuritisations.

SUP 16.12.15RRP

The applicable data items referred to in SUP 16.12.4 R according to type of firm are set out in the table below:

Description of data item

Firms prudential category and applicable data items (note 1)

BIPRU

Firmsother than BIPRU firms

730K

125K andUCITS investment firms

50K

IPRU(INV)2Chapter 3

IPRU(INV)2Chapter 5

IPRU(INV)2Chapter 9

IPRU(INV)2Chapter 13

UPRU

2Annual accounts

No standard format

2Annual reconciliation

No standard format

No standard format

No standard format (note 13)

Annual accountsof the mixed-activity holding company (note 10)

5

No standard format5

Solvency statement (note 11

5

No standard format2

No standard format5

No standard format5

Balance sheet

FSA001 (note 2)

FSA001 (note 2)

FSA001 (note 2)

FSA029 (note 16)2

FSA029 (note 16)2

FSA0292

FSA029 (note 16)2 or Section A RMAR (note 17)5

FSA029 (note 16)2

Income statement

FSA002 (note 2)

FSA002 (note 2)

FSA002 (note 2)

FSA030 (note 16)2

FSA030 (note 16)2

FSA0302

FSA030 (note 16)2 or Section B RMAR (note 17)5

FSA030 (note 16)2

Capital adequacy

FSA003 (note 2)

FSA003 (note 2)

FSA003 (note 2)

FSA033 (note 16)2

FSA034 or FSA035 (note 14 and 16)2

FSA0312

FSA032 (note 14) or 25Section D1 and D2 RMAR (note 17)5

FSA036 (note 16)2

Credit risk

FSA004 (notes 2, 3)

FSA004 (notes 2, 3)

FSA004 (notes 2, 3)

Market risk

FSA005 (notes 2, 4)

FSA005 (notes 2, 4)

FSA005 (notes 2, 4)

Market risk - supplementary

FSA006 (note 5)

FSA006 (note 5)

FSA006 (note 5)

Operational risk

FSA007 (notes 2, 6, 7)

FSA007 (notes 2, 6, 7)

FSA007 (notes 2, 6, 7)

Large exposures

FSA008 (note 2)

FSA008 (note 2)

FSA008 (note 2)

UK integrated group large exposures

FSA018 (note 12)

FSA018 (note 12)

FSA018 (note 12)

Solo consolidation data

FSA016

FSA016

FSA016

Pillar 2 questionnaire

FSA019 (note 8)

FSA019 (note 8)

FSA019 (note 8)

Non-EEA sub-group

FSA028 (note 9)

FSA028 (note 9)

FSA028 (note 9)

5Threshold conditions

Section F RMAR (note 17)

2Volumes and type of business

FSA038

FSA038

FSA038

FSA038

FSA038

FSA038

FSA038

FSA038

2Client money and client assets

FSA039

FSA039

FSA039

FSA039

FSA039

FSA039

Section C RMAR (note 17) or 5FSA039

FSA039

2CFTC

FSA040

FSA040

FSA040

FSA040

FSA040

FSA040

FSA040

FSA040

2Asset managers that use hedge fund techniques

FSA041

FSA041

FSA041

FSA041

FSA041

FSA041

FSA041

FSA041

2UCITS

FSA042

FSA042

FSA042

FSA042

FSA042

FSA042

FSA042

FSA042

6IRB portfolio risk

FSA045 (note 18)

FSA045 (note 18)

FSA045 (note 18)

6Securitisation

FSA046 (note 19)

FSA046 (note 19)

FSA046 (note 19)

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 groupsubject to the capital resources requirement at stages 2, 3 or 4 of BIPRU 8 Annex 5 are also required to submit this report on a UK consolidation group basis.

Note 3

This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date,

(a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two quarterly submissions in the previous year show that the threshold was exceeded; or

(b) for a firm that was not reporting this data item or similar in the previous year, both of the last two quarterly submissions in the previous year show that the threshold was exceeded;

and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above.In both cases, the threshold is exceeded if data element 77A in data item FSA003 (or similar) is greater than £10 million, or its currency equivalent at the reporting date.

Note 4

This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date,

(a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two submissions in the previous year show that the threshold was exceeded; or

(b) for a firm that was not reporting this data item or similar in the previous year, both of the last two submissions in the previous year show that the threshold was exceeded;

and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above.In both cases, the threshold is exceeded ifdata element 93A in data item FSA003 (or similar) is greater than £50 million, or its currency equivalent at the reporting date.

Note 5

Only applicable to firms with a CAD2 waiver under GENPRU 2.1.52 R.

Note 6

This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G.

Note 7

This is only applicable to a firm that has adopted, in whole or in part, either the Standardised Approach, Alternative Standardised Approach, or Advanced Modelling Approachesunder BIPRU 63.

Note 8

Only applicable to BIPRU investment firms5 that are:

(a) 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;

and

(b) subject to consolidated supervision under BIPRU 8 that have been granted an investment firm consolidation waiver; and

(c) not subject to consolidated supervision under BIPRU 8.

A BIPRU investment firm5 under (a) should complete the report on the basis of its UK consolidation group. A BIPRU investment firm5 under (b) or (c) should 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 group4 on the reporting date. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.

Note 10

Only applicable to a firm whose ultimate parent is a mixed-activity holding company.

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

Members of a UK integrated group should only submit this data item at the UK integrated group level. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.

2Note 13

This does not apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm.

2Note 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.

2Note 15

FSA032 must be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm.

5

2Note 16

The annual data item to be submitted is additional to the fourth quarterly return to be submitted. The information to be submitted in the annual data item must (except for exempt CAD firms or firms subject to the small firms audit exemption) be audited before it is submitted.

5Note 17

This is only applicable to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm.

6Note 18

Only applicable to firms that have an IRB permission to use the IRB approach and BIPRU 4.

6Note 19

Only applicable to firms that undertakesecuritisations.

SUP 16.12.22ARRP

2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below:

Description ofData item

Firm prudential category and applicable data item (note 1)

BIPRU 730K firm

BIPRU 125K firm and UCITS investment firm

BIPRU 50K firm

IPRU(INV)2Chapter 13 firms carrying out European-wide activities under MiFID

IPRU(INV)2Chapter 13 firms not carrying out European-wide activities under MiFID

Annual accounts

No standard format

Annual accounts of the mixed-activity holding company (note 10)

No standard format

Solvency statement

No standard format (note 11)

Balance Sheet

FSA001 (note 2)

FSA001 (note 2)

FSA001 (note 2)

Section A RMAR2

Section A RMAR2

Income Statement

FSA002 (note 2)

FSA002 (note 2)

FSA002 (note 2)

Section B RMAR2

Section B RMAR2

Capital Adequacy

FSA003 (note 2)

FSA003 (note 2)

FSA003 (note 2)

FSA0312

Section CAPITAL ADEQUACYD1 and D2 RMAR2

Credit risk

FSA004 (notes 2, 3)

FSA004 (notes 2, 3)

FSA004 (notes 2, 3)

Market risk

FSA005 (notes 2, 4)

FSA005 (notes 2, 4)

FSA005 (notes 2, 4)

Market risk - supplementary

FSA006 (note 5)

FSA006 (note 5)

FSA006 (note 5)

Operational risk

FSA007 (notes 2, 6, 7)

FSA007 (notes 2, 6, 7)

FSA007 (notes 2, 6, 7)

Large exposures

FSA008 (note 2)

FSA008 (note 2)

FSA008 (note 2)

UK integrated group large exposures

FSA018 (note 12)

FSA018 (note 12)

FSA018 (note 12)

Solo consolidation data

FSA016

FSA016

FSA016

Pillar 2 questionnaire

FSA019 (note 8)

FSA019 (note 8)

FSA019 (note 8)

Non-EEA sub-group

FSA028 (note 9)

FSA028 (note 9)

FSA028 (note 9)

Professional indemnity insurance

Section E RMAR

Section E RMAR

Section E RMAR

Section E RMAR2

Section E RMAR2

Threshold Conditions

Section F RMAR

Section F RMAR

Section F RMAR

Section F RMAR2

Section F RMAR2

Training and Competence

Section G RMAR

Section G RMAR

Section G RMAR

Section G RMAR2

Section G RMAR2

COB data

Section H RMAR

Section H RMAR

Section H RMAR

Section H RMAR2

Section H RMAR2

Supplementary product sales data

Section I RMAR

Section I RMAR

Section I RMAR

Section I RMAR2

Section I RMAR2

Client money and client assets

Section C RMAR2

Section C RMAR2

Fees and levies

Section J RMAR

Section J RMAR

Section J RMAR

Section J RMAR2

Section J RMAR2

6IRB portfolio risk

FSA045 (note 13)

FSA045 (note 13)

FSA045 (note 13)

6Securitisation

FSA046 (note 14)

FSA046 (note 14)

FSA046 (note 14)

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 in the case of the RMAR2. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G, or SUP 16 Annex 18B in the case of the RMAR2.

Note 2

Firms that are members of a UK consolidation group subject to the capital resources requirement at stages 2, 3 or 4 of BIPRU 8 Annex 5 are also required to submit this report on a UK consolidation group basis.

Note 3

This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date,

(a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two submissions in the previous year show that the threshold was exceeded; or

(b) for a firm that was not reporting this data item or similar in the previous year, both of the last two submissions in the previous year show that the threshold was exceeded;

and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above.

In both cases, the threshold is exceeded if data element 77A in data item FSA003 (or similar) is greater than £10 million, or its currency equivalent at the reporting date.

Note 4

This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date,

(a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two submissions in the previous year show that the threshold was exceeded; or

(b) for a firm that was not reporting this data item or similar in the previous year, both of the last two submissions in the previous year show that the threshold was exceeded;

and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above.

In both cases, the threshold is exceeded if data element 93A in data item FSA003 (or similar) is greater than £50 million, or its currency equivalent at the reporting date.

Note 5

Only applicable to firms with a CAD2 waiver under GENPRU 2.1.52 R.

Note 6

This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G.

Note 7

This is only applicable to a firm that has adopted, in whole or in part, either the Standardised Approach, Alternative Standardised Approach, or Advanced Modelling Approaches under BIPRU 63.

Note 8

Only applicable to BIPRU investment firms5 that are:

(a) 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;

(b) subject to consolidated supervision under BIPRU 8 that have been granted an investment firm consolidation waiver; and

(c) not subject to consolidated supervision under BIPRU 8.

A BIPRU investment firm5 under (a) should complete the report on the basis of its UK consolidation group. A BIPRU investment firm5 under (b) or (c) should 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 group4 on the reporting date. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.

Note 10

Only applicable to a firm whose ultimate parent is a mixed-activity holding company.

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

Members of a UK integrated group should only submit this data item at the UK integrated group level. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.

6Note 13

Only applicable to firms that have an IRB permission to use the IRB approach and BIPRU 4.

6Note 14

Only applicable to firms that undertake securitisations.

SUP 16.12.25ARRP

2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below:

Description of data item

Firms prudential category and applicable data item (note 1)

BIPRU

Firmsother thanBIPRU firms

730K

125K

50K

IPRU(INV)Chapter 3

IPRU(INV)Chapter 5

IPRU(INV)Chapter 9

IPRU(INV)Chapter 133

UPRU

Annual accounts

No standard format

Annual reconciliation

No standard format

No standard format

No standard format (note 13)

Annual accounts of the mixed-activity holding company (note 10)

No standard format

Solvency statement (note 11)

No standard format

No standard format5

Balance sheet

FSA001 (note 2)

FSA001 (note 2)

FSA001 (note 2)

FSA029 (note 16)

FSA029 (note 16)

FSA029

FSA029 (note 16) or Section A RMAR (note 17)5

FSA029 (note 16)

Income statement

FSA002 (note 2)

FSA002 (note 2)

FSA002 (note 2)

FSA030 (note 16)

FSA030 (note 16)

FSA030

FSA030 (note 16) orSection B RMAR (note 17)5

FSA030 (note 16)

Capital adequacy

FSA003 (note 2)

FSA003 (note 2)

FSA003 (note 2)

FSA033 (note 16)

FSA034 or FSA035 (note 14 and 16)

FSA033

FSA032 (note 15 or 5Section D1 and D2 RMAR (note 17)5

FSA036 (note 16)

Credit risk

FSA004 (note 2, 3)

FSA004 (note 2, 3)

FSA004 (note 2, 3)

Market risk

FSA005 (notes 2, 4)

FSA005 (notes 2, 4)

FSA005 (notes 2, 4)

Market risk - supplementary

FSA006 (note 5)

FSA006 (note 5)

FSA006 (note 5)

Operational risk

FSA007 (notes 2, 6, 7)

FSA007 (notes 2, 6, 7)

FSA007 (notes 2, 6, 7)

Large exposures

FSA008 (note 2)

FSA008 (note 2)

FSA008 (note 2)

UK Integrated group large exposures

FSA018 (note 12)

FSA018 (note 12)

FSA018 (note 12)

Solo consolidation data

FSA016

FSA016

FSA016

Pillar 2 questionnaire

FSA019 (note 8)

FSA019 (note 8)

FSA019 (note 8)

Non-EEA sub-group

FSA028 (note 9)

FSA028 (note 9)

FSA028 (note 9)3

5Threshold conditions

Section F RMAR (note 17)

Client money and client assets

FSA039

FSA039

FSA039

FSA039

FSA039

FSA039

FSA039

FSA039 or Section C RMAR (note 17)

CFTC

FSA040

FSA040

FSA040

FSA040

FSA040

FSA040

FSA040

FSA0403

6IRB portfolio risk

FSA045 (note 18)

FSA045 (note 18)

FSA045 (note 18)

6Securitisation

FSA046 (note 19)

FSA046 (note 19)

FSA046 (note 19)

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 groupsubject to the capital resources requirement at stages 2, 3 or 4 of BIPRU 8 Annex 5 are also required to submit this report on a UK consolidation group basis.

Note 3

This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date,

(a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two submissions in the previous year show that the threshold was exceeded; or

(b) for a firm that was not reporting this data item or similar in the previous year, both of the last two submissions in the previous year show that the threshold was exceeded;

and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above.

In both cases, the threshold is exceeded if data element 77A in data item FSA003 (or similar) is greater than £10 million, or its currency equivalent at the reporting date.

Note 4

This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date,

(a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two submissions in the previous year show that the threshold was exceeded; or

(b) for a firm that was not reporting this data item or similar in the previous year, both of the last two submissions in the previous year show that the threshold was exceeded;

and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above.

In both cases, the threshold is exceeded if data element 93A in data item FSA003 (or similar) is greater than £50 million, or its currency equivalent at the reporting date.

Note 5

Only applicable to firms with a CAD2 waiver under GENPRU 2.1.52 R.

Note 6

This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G.

Note 7

This is only applicable to a firm that has adopted, in whole or in part, either the Standardised Approach, Alternative Standardised Approach, or Advanced Modelling Approachesunder BIPRU 6.3

Note 8

Only applicable to BIPRU investment firms5that are:

(a) 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;

(b) subject to consolidated supervision under BIPRU 8 that have been granted an investment firm consolidation waiver; and

(c) not subject to consolidated supervision under BIPRU 8.

A BIPRU investment firm5under (a) should complete the report on the basis of its UK consolidation group. A BIPRU investment firm5 under (b) or (c) should 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 group4 on the reporting date. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.

Note 10

Only applicable to a firm whose ultimate parent is a mixed-activity holding company.

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

Members of a UK integrated group should only submit this data item at the UK integrated group level. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.

Note 13

This does not apply to firm subject to IPRU(INV) Chapter 13 which is 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.

5

Note 16

The annual data item to be submitted is additional to the fourth quarterly return to be submitted. The information to be submitted in the annual data item must (except for exempt CAD firms or firms subject to the small firms audit exemption) be audited before it is submitted.

5Note 17

This is only applicable to a firm subject to IPRU(INV) Chapter 13 that is not an exempt CAD firm.

6Note 18

Only applicable to firms that have an IRB permission to use the IRB approach and BIPRU 4.

6Note 19

Only applicable to firms that undertakesecuritisations.

SUP 16.12.33RRP

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 four technical calculation methods

Note 2

Note 5

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 PRU 8.4.35 RGENPRU 3.1.35 R where it applies

Note 6

Note 5

Note 5

Note 1

When giving the report required, a firm must use the form indicated, if any.

Note 2

If Part 1 of GENPRU 3 Annex 1GENPRU 3 Annex 1 (method 1), 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, and each financial conglomerate for which the FSA is the co-ordinator must discuss with the FSA how to do this.

(1) a banking / investment conglomerate must use FSA003; and

(2) an insurance conglomerate must use:

(a) (where SUP 16.12.32R (1)(a) applies), Forms 1, 2 and 3 in Appendix 9.1 of IPRU(INS) prepared in accordance with IPRU (INS) 9.35(1); or

(b) (in any other case),the Insurance Group Capital Adequacy Reporting Form (Form 95) in Appendix 9.9 of IPRU(INS)

For the purposes of (b), rules 9.40(1), 9.40(1A), 9.40(3) and 9.40(4) of IPRU(INS) apply as they would if the insurance conglomerate were an insurance group.

Note 3

Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the FSA is the co-ordinator must discuss with the FSA 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 FSA 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.

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 FSA is the co-ordinator will need to discuss with the FSA 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 FSA 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.

Note 5

The frequency and due date will be as follows:

(1)banking / investment conglomerate: frequency is half-yearly with due date 45 business days after period end

(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.

Note 6

Adequate information must be added as a separate item to the relevant form for sectoral reporting.

BIPRU 2.2.19GRP
(1) Individual capital guidance may also be given with respect to group capital resources. This paragraph explains how such guidance should be interpreted unless the individual capital guidance specifies another interpretation.(2) If BIPRU 8.2.1 R (General consolidation rule for a UK consolidation group) applies to the firm the guidance relates to its UK consolidation group. If BIPRU 8.3.1 R (General consolidation rule for a non-EEA sub-group) applies to the firm the guidance
GENPRU 1.2.59RRP
(1) When the overall financial adequacy rule applies on a consolidated basis, the firm must ensure that at all times its group maintains overall financial resources, including capital resources and liquidity resources, which are adequate, both as to amount and quality, to ensure that there is no significant risk that the liabilities of any members of its group cannot be met as they fall due.(2) The group referred to in (1) is the relevant group as defined in GENPRU 1.2.49 R.(3)
SYSC 12.1.10RRP
The internal control mechanisms referred to in SYSC 12.1.8 R must include:(1) mechanisms that are adequate for the purpose of producing any data and information which would be relevant for the purpose of monitoring compliance with any prudential requirements (including any reporting requirements and any requirements relating to capital adequacy, solvency, systems and controls and large exposures):(a) to which the firm is subject with respect to its membership of a group; or(b)
GENPRU 2.2.219RRP
A reciprocal cross-holding means a holding of the BIPRU firm of shares, any other interest in the capital, and subordinated debt, whether in the trading or non-trading book, in:(1) a credit institution; or(2) a financial institution;that satisfies the following conditions:(3) the holding is the subject of an agreement or arrangement between the BIPRU firm and either the issuer of the instrument in question or a member of a group to which the issuer belongs;(4) under the terms
BIPRU 8.7.25RRP
A firm may not apply the second method in BIPRU 8.7.13R (3) (accounting consolidation for the whole group) or apply accounting consolidation to parts of its UK consolidation group or non-EEA sub-group under method three as described in BIPRU 8.7.13R (4)(a) for the purposes of the calculation of the consolidated market risk requirement unless the group or sub-group and the undertakings in that group or sub-group satisfy the conditions in this rule. Instead the firm must use the
COND 2.4.3GRP
(1) When assessing this threshold condition, the FSA may have regard to any person appearing to it to be, or likely to be, in a relevant relationship with the firm, in accordance with section 49 of the Act (Persons connected with an applicant); for example, a firm's controllers, its directors or partners, other persons with close links to the firm (see COND 2.3), and other persons that exert influence on the firm which might pose a risk to the firm's satisfaction of the threshold
BIPRU 8.2.1RRP
A firm that is a member of a UK consolidation group must comply, to the extent and in the manner prescribed in BIPRU 8.5, with the obligations laid down in GENPRU 1.2 (Adequacy of financial resources), the main BIPRU firm Pillar 1 rules (but not the base capital resources requirement) and BIPRU 10 (Concentration risk requirements) on the basis of the consolidated financial position of:(1) where either Test 1A or Test 1B in BIPRU 8 Annex 1 (Decision tree identifying a UK consolidation
BIPRU 8.4.19GRP
Although an investment firm consolidation waiver switches off most of this chapter, a firm should still carry out the capital adequacy calculations in BIPRU 8.3 to BIPRU 8.8 as if those parts of this chapter still applied to the UK consolidation group or non-EEA sub-group and report these to the FSA. It should also still monitor large exposure risk on a consolidated basis.
SUP 15.3.8GRP
Compliance with Principle 11 includes, but is not limited to, giving the FSA notice of:(1) any proposed restructuring, reorganisation or business expansion which could have a significant impact on the firm's risk profile or resources, including, but not limited to:(a) setting up a new undertaking within a firm'sgroup, or a new branch (whether in the United Kingdom or overseas); or (b) commencing the provision of cross border services into a new territory; or(c) commencing the
DEPP 2.5.18GRP
Some of the distinguishing features of notices given under enactments other than the Act are as follows: (1) Building Societies Act 1986, section 36A: There is no right to refer a decision to issue a prohibition order under section 36A to the Tribunal. Accordingly, a decision notice under section 36A(5A) is not required to give an indication of whether any such right exists. A decision notice under section 36A(5A) may only relate to the issue of a prohibition order under section