Related provisions for SUP 10A.14.18
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 |
|
Annual report and accounts11 |
||||||
8 | 8 | |||||
Annual report and accounts11 of the mixed-activity holding company |
7 months |
|||||
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 |
|||||
FSA008 |
20 business days (note 1); 45 business days (note 2) |
|||||
FSA016 |
||||||
FSA018 |
||||||
FSA019 |
2 months |
|||||
FSA028 |
||||||
2FSA029 |
11 | |||||
2FSA030 |
11 | |||||
2FSA031 |
||||||
2FSA032 |
||||||
2FSA033 |
11 | |||||
2FSA034 |
11 | |||||
2FSA035 |
11 | |||||
2FSA036 |
11 | |||||
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) |
|||||
3Section A RMAR |
||||||
3Section B RMAR |
||||||
3Section C RMAR |
||||||
3Section D1 and D2 D6 RMAR |
||||||
3Section 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. |
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'15 prudential category and applicable data items (note 1) 15 |
||||||||
Firmsother than BIPRU firms |
||||||||
730K |
125K andUCITS investment firms |
50K |
||||||
11 | ||||||||
Annual report and accounts11 of the mixed-activity holding company (note 10) 11 |
||||||||
No standard format5 |
||||||||
Solvency statement (note 11 |
No standard format2 |
No standard format5 |
||||||
No standard format5 |
||||||||
Balance sheet |
FSA001 (note 2) |
FSA001 (note 2) |
FSA001 (note 2) |
FSA029 2 11 |
FSA029 2 11 |
FSA0292 |
FSA029 (note 1511)2 or Section A RMAR (note 1511)5 1111 |
FSA0292 30 |
Income statement |
FSA002 (note 2) |
FSA002 (note 2) |
FSA002 (note 2) |
FSA0302 11 |
FSA0302 11 |
FSA0302 |
FSA030 (note 15)2 or Section B RMAR (note 1511)5 1111 |
FSA0302 30 |
Capital adequacy |
FSA003 (note 2) |
FSA003 (note 2) |
FSA003 (note 2) |
FSA0332 11 |
FSA034 or FSA035 (note 14)2 11 |
FSA0312 |
Section D1 and D2 RMAR or FSA032 (note 15)11 11 |
FSA0362 11 |
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 (Notes 2, 615) 15 |
FSA008 (Notes 2, 615) 15 |
FSA008 (Notes 2, 615) 15 |
|||||
UK integrated group large exposures |
FSA018 (note 12) |
FSA018 (note 12) |
FSA018 (note 12) |
|||||
Solo consolidation data |
||||||||
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 1511) 11 |
|||||||
FSA038 |
FSA038 |
FSA038 |
FSA038 |
FSA038 |
FSA038 |
FSA038 |
FSA038 |
|
2Client money and client assets |
FSA039 |
FSA039 |
FSA039 |
FSA039 |
FSA039 |
FSA039 |
Section C RMAR (note 1511) or 5FSA039 11 |
FSA03911 |
FSA041 |
FSA041 |
FSA041 |
FSA041 |
FSA041 |
FSA041 |
FSA041 |
FSA041 |
|
FSA042 |
FSA042 |
FSA042 |
FSA042 |
FSA042 |
FSA042 |
FSA042 |
FSA042 |
|
6IRB portfolio risk |
FSA045 (note 18) |
FSA045 (note 18) |
FSA045 (note 18) |
|||||
FSA046 (note 19) |
FSA046 (note 19) |
FSA046 (note 19) |
||||||
13Daily Flows |
FSA047 (Notes 23, 26, 28 and 30)21 21 |
|||||||
13Enhanced Mismatch Report |
FSA048 (Notes 23, 26, 28 and 30)21 21 |
|||||||
13Liquidity Buffer Qualifying Securities |
FSA050 (Notes 24, 27, 28 and 30)21 21 |
|||||||
13Funding Concentration |
FSA051 (Notes 24, 27, 28 and 30)21 21 |
|||||||
13Pricing data |
FSA052 (Notes 24, 28, 30 and 31)2122 21 |
|||||||
13Retail and corporate funding |
FSA053 (Notes 24, 27, 28 and 30)21 21 |
|||||||
13Currency Analysis |
FSA054 (Notes 24, 27, 28 and 30)21 21 |
|||||||
13Systems and Controls Questionnaire |
FSA055 (Notes 25 and 30)21 21 |
|||||||
15Securitisation: trading book |
FSA058 (Note 29) |
FSA058 (Note 29) |
FSA058 (Note 29) |
|||||
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. 11 |
|||||||
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. The11 threshold is exceeded where data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant reporting datefor the firm.11 11 |
|||||||
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 wheredata element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm.11 11 |
|||||||
Note 5 |
Only applicable to firms with a VaR model permission.11 11 |
|||||||
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 measurement approach11under BIPRU 63. 11 |
|||||||
Note 8 |
Only applicable to BIPRU investment firms5 that :11 (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;or11 (b) have been granted an investment firm consolidation waiver; or11 (c) are 11not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm5 under (a) must11 complete the report on the basis of its UK consolidation group. A BIPRU investment firm5 under (b) or (c) must11 complete the report on the basis of its solo position. 1111 |
|||||||
Note 9 |
This will be applicable to firms that are members of a UK consolidation group4 on the reporting date. 11 |
|||||||
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. 11 |
|||||||
2Note 13 |
This data item is applicable to all firms in this table except a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm.11 11 |
|||||||
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 |
FSA029, FSA030,2411 FSA032 and FSA039 only apply to24 a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. 5Sections A, B, C, D1, 24D2 and F24 RMAR only apply to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm.11 242424 |
|||||||
2Note 16 |
[deleted]8 8 |
|||||||
5Note 17 |
[deleted]11 11 |
|||||||
6Note 18 |
Only applicable to firms that have an IRB permission.11 11 |
|||||||
6Note 19 |
Only applicable to firms that hold securitisation positions, or are the originator or sponsor of15securitisations of non-trading bookexposures15. |
|||||||
11Note 20 |
Only applicable to a firm that has a solo consolidation waiver. |
|||||||
11Note 21 |
Only applicable to firms that have a managing investments permission. |
|||||||
11Note 22 |
Only applicable to firms that have permission for establishing, operating or winding up a regulated collective investment scheme. |
|||||||
13Note 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. |
|||||||
13Note 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. |
|||||||
13Note 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. |
|||||||
13Note 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). |
|||||||
13Note 27 |
Note 26 applies, except that paragraphs (3), (4), and (5) do 31not apply, meaning that material currencies must not be recorded separately. 31 |
|||||||
13Note 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.15 |
|||||||
15Note 29 |
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.2521 25 |
|||||||
21Note 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 FSA054.22 |
|||||||
22Note 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. |
The 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'saccounting reference date, unless indicated otherwise.
15 | |||||
Firmother than BIPRU firms |
|||||
11 | Annually |
Annually |
Annually |
||
Annual report and accounts 11 of the mixed-activity holding company |
Annually |
Annually |
Annually |
||
Solvency statement |
Annually |
Annually |
Annually |
Annually2 |
|
FSA001 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
|
FSA002 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
|
FSA003 |
Monthly |
Quarterly |
Half yearly |
Half yearly |
|
FSA004 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
|
FSA005 |
Quarterly |
Quarterly |
Half yearly |
Half yearly11 11 |
|
FSA006 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
|
FSA007 |
Annual(note 4) |
Annual (note 4) |
Annual (note 4) |
Annual (note 4)11 |
|
FSA008 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
|
FSA016 |
Half yearly |
Half yearly |
Half yearly |
||
FSA018 |
Quarterly |
Quarterly |
Quarterly |
||
FSA019 |
Annually |
Annually |
Annually |
Annually |
|
FSA028 |
Half yearly |
Half yearly |
Half yearly |
||
2FSA029 |
Quarterly 8 |
||||
2FSA030 |
Quarterly 8 |
||||
2FSA031 |
Quarterly3 |
||||
2FSA032 |
Quarterly3 |
||||
2FSA033 |
Quarterly 8 |
||||
2FSA034 |
Quarterly 8 |
||||
2FSA035 |
Quarterly 8 |
||||
2FSA036 |
Quarterly 5 8 |
||||
2FSA038 |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
|
2FSA039 |
Half yearly |
Half yearly |
Half yearly |
Half yearly11 |
|
2FSA041 |
Annually |
Annually |
Annually |
Annually |
|
2FSA042 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
|
6FSA045 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
|
6FSA046 |
Quarterly15 15 |
Quarterly15 15 |
Quarterly15 15 |
Quarterly15 15 |
|
13FSA047 |
Daily, weekly, monthly or quarterly (Notes 5, 6 and 8) |
Daily, weekly, monthly or quarterly (Notes 5, 7 and 8) |
|||
13FSA048 |
Daily, weekly, monthly or quarterly (Notes 5, 6 and 8) |
Daily, weekly, monthly or quarterly (Notes 5, 7 and 8) |
|||
13FSA050 |
Monthly (Note 5) |
Monthly (Note 5) |
|||
13FSA051 |
Monthly (Note 5) |
Monthly (Note 5) |
|||
13FSA052 |
Weekly or monthly (Notes 5 and 9) |
Weekly or monthly (Notes 5 and 10) |
|||
13FSA053 |
Quarterly (Note 5) |
Quarterly (Note 5) |
|||
13FSA054 |
Quarterly (Note 5) |
Quarterly (Note 5) |
|||
13FSA055 |
Annually (Note 5) |
Annually (Note 5) |
|||
15FSA058 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
|
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) |
||||
5Section D1 and D2 RMAR |
Half yearly (note 2) Quarterly (note 3) |
||||
5Section F RMAR |
Half yearly |
||||
2Note 1 |
[deleted]8 8 |
||||
5Note 2 |
Annual regulated business revenue up to and including £5 million. |
||||
5Note 3 |
Annual regulated business revenue over £5 million. |
||||
11Note 4 |
The reporting date for this data item is six months after a firm's most recent accounting reference date. |
||||
13Note 5 |
Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm'saccounting 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. |
||||
13Note 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. |
||||
13Note 7 |
(1) If the report is by reference to the firm'sDLG 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'sUK 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'snon-UK DLG by modification the reporting frequency is quarterly. |
||||
13Note 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. |
||||
13Note 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. |
||||
13Note 10 |
If the report is by reference to the firm'sUK 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 |
|
Annual report and accounts of the mixed-activity holding company |
7 months |
|||||
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 |
|||||
FSA008 |
20 business days (note 2); 45 business days (note 3) |
|||||
FSA016 |
||||||
FSA018 |
||||||
FSA019 |
2 months |
|||||
FSA028 |
||||||
FSA029 |
||||||
FSA030 |
||||||
FSA031 |
||||||
FSA032 |
||||||
FSA033 |
||||||
FSA034 |
||||||
FSA035 |
||||||
FSA036 |
||||||
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) |
|||||
FIN066 |
||||||
FIN067 |
||||||
Section A RMAR |
||||||
Section B RMAR |
||||||
Section C RMAR |
||||||
Section D1 and D2 RMAR |
||||||
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. |
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 |
||
11 | No standard format8 |
||||
Solvency statement (note 6)5 |
No standard format5 |
No standard format5 |
|||
Balance sheet |
FSA029 11 |
FSA029 11 |
FSA029 |
FSA029 or Section A RMAR (note 7) 11 |
FSA029 11 |
Income statement |
FSA030 11 |
FSA030 11 |
FSA030 |
FSA030 or Section B RMAR (note 7) 11 |
FSA030 11 |
Capital adequacy |
FSA033 11 |
FSA034 or FSA035 (note 4)11 |
FSA031 |
FSA032 (note 5) or Section D1 and D2 RMAR (note 7) |
FSA036 11 |
5Threshold conditions |
Section F RMAR (Note 7)24 |
||||
Client money and client assets |
FSA039 |
FSA039 |
FSA039 |
Section C RMAR (note 7) or 5FSA039 |
FSA03911 |
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. |
||||
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'saccounting reference date, unless indicated otherwise.
11 | Annually24 |
Solvency statement |
Annually |
FSA029 |
Quarterly 8 |
FSA030 |
Quarterly 8 |
FSA031 |
Quarterly |
FSA032 |
Quarterly |
FSA033 |
Quarterly 8 |
FSA034 |
Quarterly 8 |
FSA035 |
Quarterly 8 |
FSA036 |
Quarterly5 8 |
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) |
5Section D1 and D2 RMAR |
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 |
|
11 | |||
Solvency statement |
3 months |
||
FSA029 |
11 | ||
FSA030 |
11 | ||
FSA031 |
|||
FSA032 |
|||
FSA033 |
11 | ||
FSA034 |
11 | ||
FSA035 |
11 | ||
FSA036 |
11 | ||
FSA039 |
|||
FSA040 |
15 business days 3 |
||
5Section A RMAR |
|||
5Section B RMAR |
|||
5Section C RMAR |
|||
5Section D1 and D2 RMAR |
|||
5Section F RMAR |
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'15 prudential category and applicable data item (note 1) 15 |
||||||
Exempt CAD firmssubject toIPRU(INV)Chapter 13 |
Firms(other thanexempt CAD firms) subject toIPRU(INV)Chapter 13 |
Firmsthat are also in one or more ofRAGs1 to 6 and not subject toIPRU(INV)Chapter 13 |
||||
No standard format |
No standard format |
|||||
Annual report and 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) |
FSA02924 |
Section A RMAR |
|
Income Statement |
FSA002 (note 2) |
FSA002 (note 2) |
FSA002 (note 2) |
FSA03024 24 |
Section B RMAR |
|
Capital Adequacy |
FSA003 (note 2) |
FSA003 (note 2) |
FSA003 (note 2) |
FSA032 |
Section D1 and D2 RMAR |
|
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 (Notes 2, 615) 15 |
FSA008 (Notes 2, 615) 15 |
FSA008 (Notes 2, 615) 15 |
|||
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 (note 15) |
Section E RMAR |
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 |
Section G RMAR |
COBS data |
Section H RMAR |
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 |
Section C RMAR |
|
Fees and levies |
Section J RMAR |
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) |
Section K RMAR (Note 26) |
|
Section L RMAR (Note 27) |
Section L RMAR (Note 27) |
Section L RMAR (Note 27) |
Section L RMAR (Note 27) |
Section L RMAR (Note 27) |
Section L RMAR (Note 27) |
|
IRB portfolio risk |
FSA045 (note 13) |
FSA045 (note 13) |
FSA045 (note 13) |
|||
Securitisation: non-trading book15 |
FSA046 (note 14) |
FSA046 (note 14) |
FSA046 (note 14) |
|||
13Daily Flows |
FSA047 (Notes 16, 19, 21 and 24)21 21 |
|||||
13Enhanced Mismatch Report |
FSA048 (Notes 16, 19, 21 and 24)21 21 |
|||||
13Liquidity Buffer Qualifying Securities |
FSA050 (Notes 17, 20, 21 and 24)21 21 |
|||||
13Funding Concentration |
FSA051 (Notes 17, 20, 21 and 24)21 21 |
|||||
13Pricing data |
FSA052 (Notes 17, 20, 24 and 25)2122 21 |
|||||
13Retail and corporate funding |
FSA053 (Notes 17, 20, 21 and 24)21 21 |
|||||
13Currency Analysis |
FSA054 (Notes 17, 20, 21 and 24)21 21 |
|||||
13Systems and Controls Questionnaire |
FSA055 (Notes 18 and 24)21 21 |
|||||
15Securitisation: trading book |
FSA058 (Note 22) |
FSA058 (Note 22) |
FSA058 (Note 22) |
|||
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 tine 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 |
This will not be applicable to BIPRUlimited activity firms or BIPRUlimited 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 measurement approach under BIPRU 6. |
|||||
Note 8 |
Only applicable to BIPRUinvestment 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. A BIPRU investment firm under (a) must complete the report on the basis of its UK consolidation group. A BIPRU investment 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 |
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.24 24 |
|||||
Note 12 |
Members of a UK integrated group should only submit this data item at the UK integrated group level. |
|||||
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 of15securitisations of non-trading bookexposures15. |
|||||
Note 15 |
This item only applies to firms that are subject to an FSA requirement to hold professional indemnity insurance and are not exempt CAD firms. |
|||||
13Note 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. |
|||||
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 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. |
|||||
13Note 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. |
|||||
13Note 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). |
|||||
13Note 20 |
Note 19 applies, except that paragraphs (3), (4) and (5) do 31not apply, meaning that material currencies must not be recorded separately. 31 |
|||||
13Note 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. |
|||||
15Note 22 |
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.2521 |
|||||
21Note 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 FSA054.22 |
|||||
22Note 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.23 |
|||||
23Note 26 |
This item only applies to firms that provide advice on retail investment products. |
|||||
23Note 27 |
This item applies only to firms that provide advice and related services to employers on group personal pension schemes and/or group stakeholder pension schemes. |
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'15 prudential category and applicable data item(note 1)21 15 |
|||||||
Firmsother thanBIPRU firms |
||||||||
730K |
125K |
50K |
IPRU(INV)Chapter 3 |
IPRU(INV)Chapter 5 |
IPRU(INV)Chapter 9 |
|||
11 | No standard format8 |
|||||||
Annual report and accounts11 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 11 |
FSA029 11 |
FSA029 |
Section A RMAR (note 17)5or FSA02911 11 |
11 |
Income statement |
FSA002 (note 2) |
FSA002 (note 2) |
FSA002 (note 2) |
FSA030 11 |
FSA030 11 |
FSA030 |
Section B RMAR (note 17)5or FSA03011 11 |
FSA030 11 |
Capital adequacy |
FSA003 (note 2) |
FSA003 (note 2) |
FSA003 (note 2) |
FSA033 11 |
FSA034 or FSA035 (note 14) 11 |
FSA03111 |
Section D1 and D2 RMAR (note 17)5 or FSA 032 (note 15) 11 |
FSA036 11 |
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 (Notes 2, 615) 15 |
FSA008 (Notes 2, 615) 15 |
FSA008 (Notes 2, 615) 15 |
|||||
UK Integrated group large exposures |
FSA018 (note 12) |
FSA018 (note 12) |
FSA018 (note 12) |
|||||
Solo consolidation data |
FSA016 (note 20)11 |
FSA016 (note 20)11 |
FSA016 (note 20)11 |
|||||
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 assets11 |
FSA039 |
FSA039 |
FSA039 |
FSA039 |
FSA039 |
FSA039 |
Section C RMAR (Note 13) or 24FSA039 |
FSA03911 24 |
6IRB portfolio risk |
FSA045 (note 18) |
FSA045 (note 18) |
FSA045 (note 18) |
|||||
FSA046 (note 19) |
FSA046 (note 19) |
FSA046 (note 19) |
||||||
13Daily Flows |
FSA047 (Notes 21, 24, 26 and 28)21 21 |
|||||||
13Enhanced Mismatch Report |
FSA048 (Notes 21, 24, 26 and 28)21 21 |
|||||||
13Liquidity Buffer Qualifying Securities |
FSA050 (Notes 22, 25, 26 and 28)21 21 |
|||||||
13Funding Concentration |
FSA051 (Notes 22, 25, 26 and 28)21 21 |
|||||||
13Pricing data |
FSA052 (Notes 22, 26, 28 and 29)2122 21 |
|||||||
13Retail and corporate funding |
FSA053 (Notes 22, 25, 26 and 28)21 21 |
|||||||
13Currency Analysis |
FSA054 (Notes 22, 25, 26 and 28)21 21 |
|||||||
13Systems and Controls Questionnaire |
FSA055 (Notes 23 and 28)21 21 |
|||||||
15Securitisation: trading book |
FSA058 (Note 27) |
FSA058 (Note 27) |
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. 11 |
|||||||
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.11 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.11 11 |
|||||||
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. 11 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.11 11 |
|||||||
Note 5 |
Only applicable to firms with a VaR model permission.11 11 |
|||||||
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 measurement approach11under BIPRU 6.3 11 |
|||||||
Note 8 |
Only applicable to BIPRU investment firms5that : (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; or11 (b) have been granted an investment firm consolidation waiver; or11 (c) are 11not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm5under (a) must11 complete the report on the basis of its UK consolidation group. A BIPRU investment firm5 under (b) or (c) must11 complete the report on the basis of its solo position. 1111111111 |
|||||||
Note 9 |
This will be applicable to firms that are members of a UK consolidation group4 on the reporting date. 11 |
|||||||
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. 11 |
|||||||
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.24 24 |
|||||||
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]11 11 |
|||||||
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.11 11 |
|||||||
6Note 19 |
Only applicable to firms that hold securitisation positions, or are the originator or sponsor of 15securitisations of non-trading bookexposures15. 15 |
|||||||
11Note 20 |
Only applicable to a firm that has a solo consolidation waiver. |
|||||||
13Note 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. |
|||||||
13Note 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. |
|||||||
13Note 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. |
|||||||
13Note 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). |
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13Note 25 |
Note 24 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 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.15 |
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15Note 27 |
Only applicable to firms that hold securitisation positions in the trading book and/25or are the originator or sponsor of securitisations held in the trading book.2521 25 |
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21Note 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 FSA054.22 |
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22Note 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. |
The 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'saccounting reference date, unless indicated otherwise.
UK consolidation group11 or defined liquidity group13 11 |
Firms other than BIPRU firms |
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11 | Annually |
Annually |
Annually |
||
Annual report and accounts11of the mixed-activity holding company 11 |
Annually |
Annually |
Annually |
Annually |
|
Solvency statement |
Annually |
Annually |
Annually |
Annually2 |
|
FSA001 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
|
FSA002 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
|
FSA003 |
Monthly |
Quarterly |
Half yearly |
Half yearly |
|
FSA004 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
|
FSA005 |
Quarterly |
Quarterly |
Half yearly |
Half yearly11 11 |
|
FSA006 |
Quarterly |
Quarterly |
Quarterly |
||
FSA007 |
Annually(note 4)11 |
Annually(note 4)11 |
Annually(note 4)11 |
Annually (note 4)11 |
|
FSA008 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
|
FSA016 |
Half yearly |
Half yearly |
Half yearly |
||
FSA018 |
Quarterly |
Quarterly |
Quarterly |
||
FSA019 |
Annually |
Annually |
Annually |
Annually |
|
FSA028 |
Half yearly |
Half yearly |
Half yearly |
||
2FSA029 |
Quarterly 8 |
||||
2FSA030 |
Quarterly 8 |
||||
2FSA031 |
Quarterly |
||||
2FSA032 |
Quarterly |
||||
2FSA033 |
Quarterly 8 |
||||
2FSA034 |
Quarterly 8 |
||||
2FSA035 |
Quarterly 8 |
||||
2FSA036 |
Quarterly5 8 |
||||
2FSA039 |
Half yearly |
Half yearly |
Half yearly |
11 | Half yearly11 |
6FSA045 |
Quarterly |
Quarterly |
Half yearly |
Half yearly |
|
6FSA046 |
Quarterly15 15 |
Quarterly15 15 |
Quarterly15 15 |
Quarterly15 15 |
|
13FSA047 |
Daily, weekly, monthly or quarterly (Notes 5, 6 and 8) |
Daily, weekly, monthly or quarterly (Notes 5, 7 and 8) |
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13FSA048 |
Daily, weekly, monthly or quarterly (Notes 5, 6 and 8) |
Daily, weekly, monthly or quarterly (Notes 5, 7 and 8) |
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13FSA050 |
Monthly (Note 5) |
Monthly (Note 5) |
|||
13FSA051 |
Monthly (Note 5) |
Monthly (Note 5) |
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13FSA052 |
Weekly or monthly (Notes 5 and 9) |
Weekly or monthly (Notes 5 and 10) |
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13FSA053 |
Quarterly (Note 5) |
Quarterly (Note 5) |
|||
13FSA054 |
Quarterly (Note 5) |
Quarterly (Note 5) |
|||
13FSA055 |
Annually (Note 5) |
Annually (Note 5) |
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15FSA058 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
|
5Section A RMAR |
Half yearly (note 2) Quarterly (note 3) |
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5Section B RMAR |
Half yearly (note 2) Quarterly (note 3) |
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5Section C RMAR |
Half yearly (note 2) Quarterly (note 3) |
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5Section D1 and D2 RMAR |
Half yearly (note 2) Quarterly (note 3) |
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5Section F RMAR |
Half yearly |
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2Note 1 |
[deleted]8 8 |
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5Note 2 |
Annual regulated business revenue up to and including £5 million. |
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5Note 3 |
Annual regulated business revenue over £5 million. |
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11Note 4 |
The reporting date for this data item is six months after a firm's most recent accounting reference date. |
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13Note 5 |
Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm'saccounting 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. |
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13Note 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. |
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13Note 7 |
(1) If the report is by reference to the firm'sDLG 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'sUK 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'snon-UK DLG by modification the reporting frequency is quarterly. |
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13Note 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. |
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13Note 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. |
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13Note 10 |
If the report is by reference to the firm'sUK 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 |
|
Annual reconciliation |
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Annual reports and accounts of the mixed-activity holding company |
7 months |
|||||
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 |
|||||
FSA008 |
20 business days (note 1);45 business days (note 2) |
|||||
FSA016 |
||||||
FSA018 |
||||||
FSA019 |
2 months |
|||||
FSA028 |
||||||
FSA029 |
||||||
FSA030 |
||||||
FSA031 |
||||||
FSA032 |
||||||
FSA033 |
||||||
FSA034 |
||||||
FSA035 |
||||||
FSA036 |
||||||
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) |
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Section A RMAR |
||||||
Section B RMAR |
||||||
Section C RMAR |
||||||
Section D1 and D2 RMAR |
||||||
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. |
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. |
||
Note 2 |
If 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 |
||
42 | |||
42 | |||
For the purposes of the above, where relevant to the agreed reporting arrangements,42rules 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 |
|||
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 |
||
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 |
||
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 |
||
Note 6 |
Adequate information must be added as a separate item to the relevant form for sectoral reporting. |
Table: FCA-approved persons forms
Form |
Purpose |
Handbook requirement |
|
the relevant Form A |
The relevant online form on the FCA and PRA's ONAsystem or the form in SUP 10A Annex 4D (See Note) |
Application to perform controlled functions under the approved persons regime |
|
Form B |
Notice to withdraw an application to perform controlled functions under the approved persons regime |
||
Form C |
Notice of ceasing to perform controlled functions |
||
Form D |
Notification of changes in personal information or application details |
||
Form E |
The relevant online form on the FCA and PRA's ONAsystem or the form in SUP 10A Annex 8D (See Note) |
Internal transfer of an approved person |
|
Note: The form in the SUP annex shown is to be used by credit unions, and by other firms only in the event of a failure of the information technology systems used by the FCA. See the relevant "Handbook requirement" |