Related provisions for IFPRU 7.1.1
The applicable data items referred to in SUP 16.12.4 R are set out according to firm type in the table below:
Firms’prudential category and applicable data items (note 1) |
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Firms other than MIFIDPRU investment firms |
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IPRU(INV)Chapter 3 |
IPRU(INV)Chapter 5 |
IPRU(INV)Chapter 13 |
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Solvency statement |
No standard format (note 4) |
No standard format (note 6) |
No standard format (note 4) |
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Balance sheet |
FSA029 (note 2) |
FSA029 (note 5) |
FSA029 |
Section A RMAR |
|
Income statement |
FSA030 (note 2) |
FSA030 (note 5) |
FSA030 |
Section B RMAR |
|
Capital adequacy |
MIF001 (note 2 and 3) |
FSA033 (note 5) |
FSA034 or FSA035 or FIN071 (note 7) |
Section D1 RMAR |
|
Supplementary capital data for collective portfolio management investment firms |
FIN067 (note 13) |
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ICARA assessment questionnaire |
MIF007 (note 3) |
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Threshold conditions |
Section F RMAR |
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Client money and client assets |
FSA039 |
FSA039 |
FSA039 |
Section C RMAR |
|
CFTC |
FSA040 (note 8) |
FSA040 (note 8) |
FSA040 (note 8) |
FSA040 (note 8) |
|
Liquidity |
MIF002 (notes 2, 3 and 10) |
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Metrics reporting |
MIF003 (notes 2 and 3) |
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Concentration risk (non-K-CON) |
MIF004 (notes 2, 3 and 11) |
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Concentration risk (K-CON) |
MIF005 (notes 2, 3 and 11) |
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Group capital test |
MIF006 (notes 3 and 12) |
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Liquidity Questionnaire |
MLA-M (note 9) |
MLA-M (note 9) |
MLA-M (note 9) |
MLA-M (note 9) |
|
Note 1 |
All firms (except MIFIDPRU investment firms in relation to items reported under MIFIDPRU 9) must, when submitting the completed data item required, use the format of the data item set out in SUP 16 Annex 24R. Guidance notes for completion of the data items are contained in SUP 16 Annex 25G. |
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Note 2 |
A UK parent entity of an investment firm group to which consolidation applies under MIFIDPRU 2.5 must also submit this report on the basis of the consolidated situation. |
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Note 3 |
Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9. |
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Note 4 |
Only applicable to a firm that is a sole trader or partnership. Where the firm is a partnership, this report must be submitted by each partner. |
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Note 5 |
Except if the firm is an adviser (as referred to in IPRU-INV (3)-60(4)R). |
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Note 6 |
Only required in the case of an adviser (as referred to in IPRU-INV (3)-60(4)R)) that is a sole trader. |
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Note 7 |
FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R. |
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Note 8 |
Only applicable to firms granted a Part 30 exemption order and operating an arrangement to cover forward profits on the London Metals Exchange. |
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Note 9 |
Only applicable to RAG 3 firms carrying on home financing or home finance administration connected to regulated mortgage contracts, unless as at 26 April 2014 the firm’sPart 4A permission was and remains subject to a restriction preventing it from undertaking new home financing or home finance administration connected to regulated mortgage contracts. |
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Note 10 |
Does not apply to an SNI MIFIDPRU investment firm which has been granted an exemption from the liquidity requirements in MIFIDPRU 6. |
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Note 11 |
Only applicable to a non-SNI MIFIDPRU investment firm. |
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Note 12 |
Only applicable to a parent undertaking to which the group capital test applies. |
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Note 13 |
Only applicable to firms that are collective portfolio management investment firms. |
The applicable data items referred to in SUP 16.12.4 R are set out76 according to firm type76 in the table below:
Firms’ prudential category and applicable data items (note 1) |
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Firms other than MIFIDPRU investment firms |
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Chapter 3 |
Chapter 5 |
Chapter 11 |
Chapter 12 |
Chapter 13 |
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Solvency statement (note 2) |
No standard format |
No standard format |
No standard format |
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Balance sheet |
FSA029 (note 3) |
FSA029 |
FSA029 |
FSA029 |
FSA029 |
Section A RMAR |
|
Income statement |
FSA030 (note 3) |
FSA030 |
FSA030 |
FSA030 |
FSA030 |
Section B RMAR |
|
Capital adequacy |
MIF001 (note 3 and 4) |
FSA033 |
FSA034 or FSA035 or FIN071 (note 5) |
FIN066 |
FIN069 |
Section D1 RMAR |
|
ICARA assessment questionnaire |
MIF007 (note 4) |
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Supplementary capital data for collective portfolio management investment firms |
FIN067 (note 9) |
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Threshold conditions |
Section F RMAR |
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Volumes and types of business |
FSA03895 |
FSA038 |
FSA038 |
FSA038 |
FSA038 |
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Client money and client assets |
FSA039 |
FSA039 |
FSA039 |
FSA039 |
FSA039 |
Section C RMAR |
|
Liquidity |
MIF002 (notes 3, 4 and 6) |
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Metrics monitoring |
MIF003 (notes 3 and 4) |
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Concentration risk (non-K-CON) |
MIF004 (notes 3, 4 and 7) |
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Concentration risk (K-CON) |
MIF005 (notes 3, 4 and 7) |
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Group capital test |
MIF006 (notes 4 and 8) |
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Information on P2P agreements |
FIN070 |
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Note 1 |
All firms, except MIFIDPRU investment firms in relation to items reported under MIFIDPRU 9, must, when submitting the completed data item required, 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. |
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Note 2 |
Only applicable to a firm that is a sole trader or partnership. Where the firm is a partnership, this report must be submitted by each partner. |
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Note 3 |
A UK parent entity of an investment firm group to which consolidation applies under MIFIDPRU 2.5 must also submit this report on the basis of the consolidated situation. |
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Note 4 |
Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9. |
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Note 5 |
FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R. |
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Note 6 |
Does not apply to an SNI MIFIDPRU investment firm which has been granted an exemption from the liquidity requirements in MIFIDPRU [6]. |
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Note 7 |
Only applicable to a non-SNI MIFIDPRU investment firm. |
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Note 8 |
Only applicable to a parent undertaking to which the group capital test applies. |
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Note 9 |
Only applicable to firms that are collective portfolio management investment firms. |
2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below:
Firms’ prudential category and applicable data item (note 1) |
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Chapter 13 |
Firms that are also in one or more of RAGs 2 to 6 and not subject to IPRU(INV) Chapter 13 |
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Solvency statement |
No standard format (note 2) |
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Balance sheet |
FSA029 (note 3) |
Section A RMAR |
|
Income statement |
FSA030 (note 3) |
Section B RMAR |
|
Capital adequacy |
MIF001 (notes 3 and 6) |
Section D1 RMAR (note 9) |
|
Liquidity |
MIF002 (notes 3, 4 and 6) |
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Metrics monitoring |
MIF003 (notes 3 and 6) |
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Concentration risk (non-K-CON) |
MIF004 (notes 3, 5 and 6) |
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Concentration risk (K-CON) |
MIF005 (notes 3, 5 and 6) |
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Group capital test |
MIF006 (notes 6 and 8) |
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ICARA assessment questionnaire |
MIF007 (note 6) |
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Supplementary capital data for collective portfolio management investment firms |
FIN067 (note 10) |
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Professional indemnity insurance (note 11)90 |
Section E RMAR |
Section E RMAR |
Section E RMAR |
Threshold conditions |
Section F RMAR |
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Training and competence |
Section G RMAR |
Section G RMAR |
Section G RMAR |
COBS data |
Section H RMAR |
Section H RMAR |
Section H RMAR |
Client money and client assets |
Section C RMAR |
Section C RMAR |
|
Fees and levies |
Section J RMAR |
Section J RMAR |
|
Adviser charges |
Section K RMAR (note 7) |
Section K RMAR (note 7) |
Section K RMAR (note 7) |
Note 1 |
When submitting the completed data item required, a firm (except a MIFIDPRU investment firm in relation to an item reported under MIFIDPRU 9) must use the format of the data item set out in SUP 16 Annex 24R, or SUP 16 Annex 18AR in the case of the RMAR. Guidance notes for completion of the data items are contained in SUP 16 Annex 25, or SUP 16 Annex 18BG in the case of the RMAR. |
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Note 2 |
Only applicable to a firm that is a sole trader or partnership. Where the firm is a partnership, this report must be submitted by each partner. |
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Note 3 |
A UK parent entity of an investment firm group to which consolidation applies under MIFIDPRU 2.5 must also submit this report on the basis of the consolidated situation. |
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Note 4 |
Does not apply to an SNI MIFIDPRU investment firm which has been granted an exemption from the liquidity requirements in MIFIDPRU 6. |
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Note 5 |
Only applicable to a non-SNI MIFIDPRU investment firm. |
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Note 6 |
Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9. |
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Note 7 |
This item only applies to firms that provide advice on retail investment products and P2P agreements. |
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Note 8 |
Only applicable to a parent undertaking to which the group capital test applies. |
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Note 9 |
Where a firm submits data items for both RAG 7 and RAG 9, the firm must complete Section D1. |
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Note 10 |
Only applicable to firms that are collective portfolio management investment firms. |
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Note 11 |
This item only applies94 to firms that are subject to an FCA requirement to hold professional indemnity insurance94. 90 |
The applicable reporting frequencies for data items referred to in SUP 16.12.22A R are set out in the table below. Reporting frequencies are calculated from a firm'saccounting reference date, unless indicated otherwise.45
Frequency |
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Annual regulated business revenue up to and including £5 million |
Annual regulated business revenue over £5 million |
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Solvency statement |
Annually |
Annually |
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FSA029 |
Quarterly |
Quarterly |
Quarterly |
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FSA030 |
Quarterly |
Quarterly |
Quarterly |
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FIN067 |
Quarterly |
Quarterly |
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MIF001 |
Quarterly (note 1) |
Quarterly (note 1) |
Quarterly (note 1) |
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MIF002 |
Quarterly (note 1) |
Quarterly (note 1) |
Quarterly (note 1) |
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MIF003 |
Quarterly (note 1) |
Quarterly (note 1) |
Quarterly (note 1) |
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MIF004 |
Quarterly (note 1) |
Quarterly (note 1) |
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MIF005 |
Quarterly |
Quarterly |
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MIF006 |
Quarterly (note 1) |
Quarterly (note 1) |
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MIF007 |
Annually (note 2) |
Annually (note 2) |
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Section A RMAR |
Half yearly |
Quarterly |
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Section B RMAR |
Half yearly |
Quarterly |
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Section C RMAR |
Half yearly |
Quarterly |
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Section D1 RMAR |
Half yearly |
Quarterly |
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Section E RMAR |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Quarterly |
Section F RMAR |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Section G RMAR |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Section H RMAR |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Half yearly |
Section J RMAR |
Annually |
Annually |
Annually |
Annually |
Annually |
Section K RMAR |
Annually |
Annually |
Annually |
Annually |
Annually |
Note 1 |
Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not by reference to the firm’saccounting reference date. The relevant quarters end on the last business day of March, June, September and December. |
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Note 2 |
The reporting period for MIF007 is determined by the date on which the firm reviews its ICARA process under MIFIDPRU 7.8.2R and the submission date that applies under MIFIDPRU 7.8.4R. |
2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below:
Firms’ prudential category and applicable data items (note 1) |
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Firms other than MIFIDPRU investment firms |
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Chapter 3 |
Chapter 5 |
Chapter 13 |
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Solvency statement (note 2) |
No standard format |
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Balance sheet |
FSA029 (note 3) |
FSA029 |
FSA029 |
Section A RMAR |
|
Income statement |
FSA030 (note 3) |
FSA030 |
FSA030 |
Section B RMAR |
|
Capital adequacy |
MIF001 (notes 3 and 5) |
FSA033 |
FSA034 or FSA035 or FIN071 (note 4) |
Section D1 RMAR |
|
Liquidity |
MIF002 (notes 3 and 5) |
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Metrics monitoring |
MIF003 (notes 3 and 5) |
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Concentration risk (non-K-CON) |
MIF004 (notes 3, 5 and 7) |
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Concentration risk (K-CON) |
MIF005 (notes 3, 5 and 7) |
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Group capital test |
MIF006 (notes 5 and 6) |
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ICARA assessment questionnaire |
MIF007 (note 5) |
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Threshold conditions |
Section F RMAR (note 17) |
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Client money and client assets |
FSA039 |
FSA039 |
FSA039 |
Section C RMAR (note 13) or FSA039 |
|
Note 1 |
All firms (except MIFIDPRU investment firms in relation to items reported under MIFIDPRU 9) when submitting the completed data item required, 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. |
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Note 2 |
Only applicable to a firm that is a sole trader or partnership. Where the firm is a partnership, this report must be submitted by each partner. |
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Note 3 |
A UK parent entity of an investment firm group to which consolidation applies under MIFIDPRU 2.5 must also submit this report on the basis of the consolidated situation. |
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Note 4 |
FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R. |
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Note 5 |
Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9. |
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Note 6 |
Only applicable to a parent undertaking to which the group capital test applies. |
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Note 7 |
Only applicable to a non-SNI MIFIDPRU investment firm. |
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.
Firm other than a MIFIDPRU investment firm |
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Solvency statement |
Annually |
Annually |
Annually |
|
FSA029 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
FSA030 |
Quarterly |
Quarterly |
Quarterly |
Quarterly |
[deleted] 94 |
[deleted] 94 |
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FSA033 |
Quarterly |
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FSA034 |
Quarterly |
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FSA035 |
Quarterly |
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FSA039 |
Half yearly |
Half yearly |
Half yearly |
|
FIN071 |
Quarterly |
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MIF001 |
Quarterly (note 3) |
Quarterly (note 3) |
Quarterly (note 3) |
|
MIF002 |
Quarterly (note 3) |
Quarterly (note 3) |
Quarterly (note 3) |
|
MIF003 |
Quarterly (note 3) |
Quarterly (note 3) |
Quarterly (note 3) |
|
MIF004 |
Quarterly (note 3) |
Quarterly (note 3) |
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MIF005 |
Quarterly |
Quarterly |
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MIF006 |
Quarterly |
Quarterly |
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MIF007 |
Annually (note 4) |
Annually (note 4) |
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Section A RMAR |
Half yearly (note 1) Quarterly (note 2) |
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Section B RMAR |
Half yearly (note 1) Quarterly (note 2) |
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Section C RMAR |
Half yearly (note 1) Quarterly (note 2) |
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Section D1 RMAR |
Half yearly (note 1) Quarterly (note 2) |
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Section F RMAR |
Half yearly |
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Note 1 |
Annual regulated business revenue up to and including £5 million. |
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Note 2 |
Annual regulated business revenue over £5 million. |
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Note 3 |
Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not by reference to the firm’saccounting reference date. The relevant quarters end on the last business day of March, June, September and December. |
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Note 4 |
The reporting period for MIF007 is determined by the date on which the firm reviews its ICARA process under MIFIDPRU 7.8.2R and the submission date that applies under MIFIDPRU 7.8.4R. |
A firm in the RAG in column (1) and which is a type of firm in column (2) must submit its annual report and accounts to the FCA annually on a single entity basis.
(1) |
(2) |
|
RAG |
Firm type |
|
1 |
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A non-UK bank5. |
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2.2 |
The Society |
|
3 |
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All other firms subject to the following chapters in IPRU(INV): |
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(1) |
Chapter 3 |
|
(2) |
Chapter 5 |
|
(3) |
[deleted]7 |
|
4 |
||
All other firms subject to the following chapters in IPRU(INV): |
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(1) |
Chapter 3 |
|
(2) |
Chapter 5 |
|
(3) |
[deleted]7 |
|
(4)6 |
Chapter 12 |
|
5 |
All firms |
|
6 |
All firms other than firms subject to IPRU (INV) Chapter 13 6 3 |
|
7 |
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8 |
All firms other than firms subject to IPRU (INV) Chapter 13 6 3 |
A firm in the RAG group in column (1), which is a type of firm in column (2) and whose ultimate parent is a mixed activity holding company must:
- (1)
submit the annual report and accounts of the mixed activity holding company to the FCA annually; and
- (2)
notify the FCA that it is covered by this reporting requirement by email using the email address specified in SUP 16.3.10 G (3), by its accounting reference date.
(1)
(2)
RAG
Firm type
1
3
4
7
6The application of this sourcebook to specific14firms that are not PRA-authorised persons is summarised at a high level in the following table. The detailed application is cut back in SYSC 1 Annex 1 and in the text of each chapter.
Type of firm |
Applicable chapters |
Chapters11 4 to 10, 12, 18, 1219B, 19F.2,14 21, 2211, 23, 24, 25, 26, 27,17 2814, 28A20 |
|
1410111714 | |
MIFIDPRU investment firm19 (including an overseas firm that would have been a MIFIDPRU investment firm19 if it had been a UK domestic firm, except that SYSC 19G does not apply to such a firm19) |
Chapters 4 to 10, 12, 18, 19F, 19G19, 21, 2211, 23, 24, 25, 26, 27,17 2814, 28A20 1410 |