Related provisions for SUP 16.17.5

SUP 16.12.4BG01/01/2022

[deleted]8913

SUP 16.12.9R01/01/2022

2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below.11

The applicable reporting frequencies for submission of data items and periods referred to in SUP 16.12.4 R are set out in the table below and are calculated from a firm's accounting reference date, unless indicated otherwise.

The applicable due dates for submission referred to in SUP 16.12.4 R are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period. 11

11	Member's adviser 96		the Society (note 1)
Description of data item 76	Frequency	Submission deadline	Description of data item	Frequency	Submission deadline
			Annual Lloyd's return	Annually	6 months after the Society's accounting reference date
			Syndicate accounts and reports (note 2)	Annually	6 months after the Society's accounting reference date
Quarterly reporting statement	Quarterly	15 business days after the quarter end
Balance Sheet
FSA001 (note89 20) or 13	Quarterly or half yearly	(note 14)
FSA029	Quarterly (note 14)	(note 14)
Income Statement
FSA002 (note20), or 13	Quarterly or half yearly (note 14)	(note 14)
FSA030	Quarterly	(note 14)
Capital Adequacy
FSA003 (notes 4, 20) or	Monthly, quarterly or half yearly (note 14)	(note 14)
FSA033 (note 12) or	Quarterly	(note 14)
FSA034 (note 13) or	Quarterly	(note 14)
FSA035 (note 13)	Quarterly	(note 14)
Credit Risk
FSA004 (notes 5, 20) 13	Quarterly or half yearly (note 14)	(note 14)
Market Risk
FSA005 (notes 6, 20) 13	Quarterly or half yearly (note 14)	(note 14)
13
13	13	13
13
13	13	13
Large Exposures
FSA008 (note 2089)15 15 13	Quarterly	20 business days (note 19)
13
13	13	13
13
13	13	13
13
13	13	13
13
13	13	13
13
13	13	13
Note 1	The Society must prepare its reports in the format specified in IPRU(INS) Appendix 9.11, unless Note 2 applies.
Note 2	The Society must ensure that the annual syndicate accounts and reports are prepared in accordance with the Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008 (S.I. 2008/1950).
Note 3	[deleted]96 96
Note 4	Only firms subject to IPRU(INV) 4 report data item FSA003.
Note 5	This applies to a firm that is required to submit data item FSA003 and, at anytime within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA004 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant reporting date for the firm.
Note 6	This applies to a firm that is required to submit data item FSA003 and, at anytime within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA005 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm.
Note 7	[deleted]13 13
Note 8	[deleted]13 13
Note 9	[deleted]13 13
Note 10	[deleted]13 13
Note 11	[deleted]13 13
Note 12	FSA033 is only applicable to firms subject to IPRU(INV) 3.80
Note 13	Only applicable to firms subject to IPRU(INV) 5. FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R74, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed76. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R74.
Note 14	89All UK consolidation group reports report half yearly on 45 business days submission. All other firms report monthly on 20 business days submission. 37 37 37
Note 15	[deleted]89
Note 16	[deleted]13 13
Note 17	[deleted]13 13
Note 18	[deleted]13 13
Note 19	UK consolidation group reports have 45 business days submission.
Note 20	Firms that are members of a UK consolidation group are also required to submit FSA001, FSA002, FSA003, FSA004, FSA005 and FSA008 on a UK consolidation group basis.
15Note 21	[deleted]89 37 37 37

SUP 16.12.12R30/09/2022

The applicable reporting frequencies for data items referred to in SUP 16.12.4 R2 are set out in the table below according to firm type. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

89Data item	Non-SNI MIFIDPRU investment firm	SNI MIFIDPRU investment firm	Investment firm group	Firm other than a MIFIDPRU investment firm
Solvency statement	Annually	Annually		Annually
FSA029	Quarterly	Quarterly	Quarterly	Quarterly
FSA030	Quarterly	Quarterly	Quarterly	Quarterly
[deleted]94				[deleted]94
FSA033				Quarterly
FSA034				Quarterly
FSA035				Quarterly
FSA039	Half yearly	Half yearly		Half yearly
FSA040	Quarterly	Quarterly		Quarterly
FIN067	Quarterly (note 3)	Quarterly (note 3)
FIN071				Quarterly
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)
MIF005	Quarterly		Quarterly
MIF006	Quarterly (note 3)	Quarterly (note 3)
MIF007	Annually (note 4)	Annually (note 4)
Section A RMAR				Half yearly (note 1) Quarterly (note 2)
Section B RMAR				Half yearly (note 1) Quarterly (note 2)
Section C RMAR				Half yearly (note 1) Quarterly (note 2)
Section D1 RMAR				Half yearly (note 1) Quarterly (note 2)
Section F RMAR				Half yearly
MLA-M	Quarterly	Quarterly	Quarterly	Quarterly
Note 1	Annual regulated business revenue up to and including £5 million.
Note 2	Annual regulated business revenue over £5 million.
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’s accounting reference date. The relevant quarters end on the last business day of March, June, September and December.
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.

SUP 16.12.13R30/09/2022

The applicable due dates for submission referred to in 11SUP 16.12.4 R11 2 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

89 Data item	Quarterly	Half yearly	Annual
Solvency statement			3 months
FSA029	20 business days (note 1) 30 business days (note 2)
FSA030	20 business days (note 1) 30 business days (note 2)
[deleted]94	[deleted]94
FSA033	20 business days
FSA034	20 business days
FSA035	20 business days
FSA039		30 business days
FSA040	15 business days
FIN067	20 business days
FIN071	20 business days
MIF001	20 business days (note 1) 30 business days (note 2)
MIF002	20 business days (note 1) 30 business days (note 2)
MIF003	20 business days (note 1) 30 business days (note 2)
MIF004	20 business days (note 1) 30 business days (note 2)
MIF005	20 business days (note 1) 30 business days (note 2)
MIF006	20 business days
MIF007	The submission date that applies under MIFIDPRU 7.8.4R
Section A RMAR	30 business days	30 business days
Section B RMAR	30 business days	30 business days
Section C RMAR	30 business days	30 business days
Section D1 RMAR	30 business days	30 business days
Section F RMAR		30 business days
MLA-M	20 business days
Note 1	For reports relating to the position of an individual firm.
Note 2	For reports relating to the consolidated situation of an investment firm group.

SUP 16.12.15R31/03/2023

The applicable data items referred to in SUP 16.12.4 R are set out76 according to firm type76 in the table below:

89Description of data item	Firms’ prudential category and applicable data items (note 1)
	MIFIDPRU investment firms	Firms other than MIFIDPRU investment firms
		IPRU(INV) Chapter 3	IPRU(INV) Chapter 5	91	IPRU(INV) Chapter 11 (collective portfolio management firms only)	IPRU(INV) Chapter 12	IPRU(INV) Chapter 13
Solvency statement (note 2)	No standard format		No standard format		No standard format
Balance sheet	FSA029 (note 3)	FSA029	FSA029	91	FSA029	FSA029	Section A RMAR
Income statement	FSA030 (note 3)	FSA030	FSA030	91	FSA030	FSA030	Section B RMAR
Capital adequacy	MIF001 (note 3 and 4)	FSA033	FSA034 or FSA035 or FIN071 (note 5)	91	FIN066	FIN069	Section D1 RMAR
ICARA assessment questionnaire	MIF007 (note 4)
Supplementary capital data for collective portfolio management investment firms	FIN067 (note 9)
Threshold conditions							Section F RMAR
Volumes and types of business	FSA03895	FSA038	FSA038	91	FSA038		FSA038
Client money and client assets	FSA039	FSA039	FSA039	91	FSA039	FSA039	Section C RMAR
Liquidity	MIF002 (notes 3, 4 and 6)
Metrics monitoring	MIF003 (notes 3 and 4)
Concentration risk (non-K-CON)	MIF004 (notes 3, 4 and 7)
Concentration risk (K-CON)	MIF005 (notes 3, 4 and 7)
Group capital test	MIF006 (notes 4 and 8)
Information on P2P agreements						FIN070
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.
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.
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.
Note 4	Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9.
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.
Note 6	Does not apply to an SNI MIFIDPRU investment firm which has been granted an exemption from the liquidity requirements in MIFIDPRU [6].
Note 7	Only applicable to a non-SNI MIFIDPRU investment firm.
Note 8	Only applicable to a parent undertaking to which the group capital test applies.
Note 9	Only applicable to firms that are collective portfolio management investment firms.

SUP 16.12.16R31/03/2023

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's accounting reference date, unless indicated otherwise.

89 Data item	Non-SNI MIFIDPRU investment firm	SNI MIFIDPRU investment firm	Investment firm group	Firm other than a MIFIDPRU investment firm
Solvency statement	Annually	Annually		Annually
FSA029	Quarterly	Quarterly	Quarterly	Quarterly
FSA030	Quarterly	Quarterly	Quarterly	Quarterly
[deleted]94				[deleted]94
FSA033				Quarterly
FSA034				Quarterly
FSA035				Quarterly
FSA03895	Half yearly 95	Half yearly 95		Half yearly 95
FSA039	Half yearly	Half yearly		Half yearly
FIN067	Quarterly (note 3)	Quarterly (note 3)
FIN071				Quarterly
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)
MIF005	Quarterly		Quarterly
MIF006	Quarterly (note 3)	Quarterly (note 3)
MIF007	Annually (note 4)	Annually (note 4)
Section A RMAR				Half yearly (note 1) Quarterly (note 2)
Section B RMAR				Half yearly (note 1) Quarterly (note 2)
Section C RMAR				Half yearly (note 1) Quarterly (note 2)
Section D1 RMAR				Half yearly (note 1) Quarterly (note 2)
Section F RMAR				Half yearly 90
Note 1	Annual regulated business revenue up to and including £5 million.
Note 2	Annual regulated business revenue over £5 million.
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’s accounting reference date. The relevant quarters end on the last business day of March, June, September and December.
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.

SUP 16.12.17R31/03/2023

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

89 Data item	Quarterly	Half yearly	Annual
Solvency statement			3 months
FSA029	20 business days (note 1) 30 business days (note 2)
FSA030	20 business days
[deleted]94	[deleted]94
FSA033	20 business days
FSA034	20 business days
FSA035	20 business days
FSA03895		30 business days 95
FSA039		30 business days
FIN067	20 business days
FIN071	20 business days
MIF001	20 business days (note 1) 30 business days (note 2)
MIF002	20 business days (note 1) 30 business days (note 2)
MIF003	20 business days (note 1) 30 business days (note 2)
MIF004	20 business days (note 1) 30 business days (note 2)
MIF005	20 business days (note 1) 30 business days (note 2)
MIF006	20 business days
MIF007	The submission date that applies under MIFIDPRU 7.8.4R
Section A RMAR	30 business days	30 business days
Section B RMAR	30 business days	30 business days
Section C RMAR	30 business days	30 business days
Section D1 RMAR	30 business days	30 business days
Section F RMAR		30 business days
Note 1	For reports relating to the position of an individual firm.
Note 2	For reports relating to the consolidated situation of an investment firm group.

SUP 16.12.22AR30/09/2022

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

89Description of data item	Firms’ prudential category and applicable data item (note 1)
89Description of data item	MIFIDPRU investment firms	Firms subject to IPRU(INV) Chapter 13	Firms that are also in one or more of RAGs 2 to 6 and not subject to IPRU(INV) Chapter 13
Solvency statement	No standard format (note 2)
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)
Metrics monitoring	MIF003 (notes 3 and 6)
Concentration risk (non-K-CON)	MIF004 (notes 3, 5 and 6)
Concentration risk (K-CON)	MIF005 (notes 3, 5 and 6)
Group capital test	MIF006 (notes 6 and 8)
ICARA assessment questionnaire	MIF007 (note 6)
Supplementary capital data for collective portfolio management investment firms	FIN067 (note 10)
Professional indemnity insurance (note 11)90	Section E RMAR	Section E RMAR	Section E RMAR
Threshold conditions		Section F RMAR
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.
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.
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.
Note 4	Does not apply to an SNI MIFIDPRU investment firm which has been granted an exemption from the liquidity requirements in MIFIDPRU 6.
Note 5	Only applicable to a non-SNI MIFIDPRU investment firm.
Note 6	Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9.
Note 7	This item only applies to firms that provide advice on retail investment products and P2P agreements.
Note 8	Only applicable to a parent undertaking to which the group capital test applies.
Note 9	Where a firm submits data items for both RAG 7 and RAG 9, the firm must complete Section D1.
Note 10	Only applicable to firms that are collective portfolio management investment firms.
Note 11	This item only applies94 to firms that are subject to an FCA requirement to hold professional indemnity insurance94. 90

SUP 16.12.23AR01/01/2022

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's accounting reference date, unless indicated otherwise.45

89 Data item	Frequency
89 Data item	Non-SNI MIFIDPRU investment firm	SNI MIFIDPRU investment firm	Investment firm group	Annual regulated business revenue up to and including £5 million	Annual regulated business revenue over £5 million
Solvency statement	Annually	Annually
FSA029	Quarterly	Quarterly	Quarterly
FSA030	Quarterly	Quarterly	Quarterly
FIN067	Quarterly	Quarterly
MIF001	Quarterly (note 1)	Quarterly (note 1)	Quarterly (note 1)
MIF002	Quarterly (note 1)	Quarterly (note 1)	Quarterly (note 1)
MIF003	Quarterly (note 1)	Quarterly (note 1)	Quarterly (note 1)
MIF004	Quarterly (note 1)		Quarterly (note 1)
MIF005	Quarterly		Quarterly
MIF006	Quarterly (note 1)	Quarterly (note 1)
MIF007	Annually (note 2)	Annually (note 2)
Section A RMAR				Half yearly	Quarterly
Section B RMAR				Half yearly	Quarterly
Section C RMAR				Half yearly	Quarterly
Section D1 RMAR				Half yearly	Quarterly
Section E RMAR	Half yearly	Half yearly	Half yearly	Half yearly	Quarterly
Section F RMAR	Half yearly	Half yearly	Half yearly	Half yearly	Half yearly
Section G RMAR	Half yearly	Half yearly	Half yearly	Half yearly	Half yearly
Section H RMAR	Half yearly	Half yearly	Half yearly	Half yearly	Half yearly
Section J RMAR	Annually	Annually	Annually	Annually	Annually
Section K RMAR	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’s accounting reference date. The relevant quarters end on the last business day of March, June, September and December.
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.

SUP 16.12.25AR01/01/2022

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

89Description of data item	Firms’ prudential category and applicable data items (note 1)
	MIFIDPRU investment firms	Firms other than MIFIDPRU investment firms
	MIFIDPRU investment firms	IPRU(INV) Chapter 3	IPRU(INV) Chapter 5	91	IPRU(INV) Chapter 13
Solvency statement (note 2)	No standard format
Balance sheet	FSA029 (note 3)	FSA029	FSA029	91	Section A RMAR
Income statement	FSA030 (note 3)	FSA030	FSA030	91	Section B RMAR
Capital adequacy	MIF001 (notes 3 and 5)	FSA033	FSA034 or FSA035 or FIN071 (note 4)	91	Section D1 RMAR
Liquidity	MIF002 (notes 3 and 5)
Metrics monitoring	MIF003 (notes 3 and 5)
Concentration risk (non-K-CON)	MIF004 (notes 3, 5 and 7)
Concentration risk (K-CON)	MIF005 (notes 3, 5 and 7)
Group capital test	MIF006 (notes 5 and 6)
ICARA assessment questionnaire	MIF007 (note 5)
Threshold conditions					Section F RMAR (note 17)
Client money and client assets	FSA039	FSA039	FSA039	91	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.
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.
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.
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.
Note 5	Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9.
Note 6	Only applicable to a parent undertaking to which the group capital test applies.
Note 7	Only applicable to a non-SNI MIFIDPRU investment firm.

SUP 16.12.26R30/09/2022

The applicable reporting frequencies for data items referred to in SUP 16.12.25A R are set out according to the type of firm 2 in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

89 Data item	Non-SNI MIFIDPRU investment firm	SNI MIFIDPRU investment firm	Investment firm group	Firm other than a MIFIDPRU investment firm
Solvency statement	Annually	Annually		Annually
FSA029	Quarterly	Quarterly	Quarterly	Quarterly
FSA030	Quarterly	Quarterly	Quarterly	Quarterly
[deleted] 94				[deleted] 94
FSA033				Quarterly
FSA034				Quarterly
FSA035				Quarterly
FSA039	Half yearly	Half yearly		Half yearly
FIN071				Quarterly
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)
MIF005	Quarterly		Quarterly
MIF006	Quarterly	Quarterly
MIF007	Annually (note 4)	Annually (note 4)
Section A RMAR				Half yearly (note 1) Quarterly (note 2)
Section B RMAR				Half yearly (note 1) Quarterly (note 2)
Section C RMAR				Half yearly (note 1) Quarterly (note 2)
Section D1 RMAR				Half yearly (note 1) Quarterly (note 2)
Section F RMAR				Half yearly
Note 1	Annual regulated business revenue up to and including £5 million.
Note 2	Annual regulated business revenue over £5 million.
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’s accounting reference date. The relevant quarters end on the last business day of March, June, September and December.
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.

SUP 16.12.30AR01/01/2008

3An authorised professional firm that must comply with IPRU(INV) 3, 5, 10 or 13 in accordance with IPRU(INV) 2.1.4R must submit the relevant reports in SUP 16.12.4 R to SUP 16.12.29 G, according to the regulated activity groups that its business falls into.

SUP 16.12.33R29/06/2018

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	In respect of FCA-authorised persons, if39 Part 1 of GENPRU3 Annex 1 (method80 1), or 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 FCA 68 is the co-ordinator must discuss with the FCA 68 the form which this reporting will take and the extent to which verification by an auditor will be required.42 11 68 42 96 96 96 96 42
	42
	42
	79 42 42 42 42
Note 3	Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the FCA 68 is the co-ordinator must discuss with the FCA 68 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 FCA 68 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 68, and the level or volume of risks. 96 96 96 96 96 96
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 FCA 68 is the co-ordinator must11 discuss with the FCA 68 the form of the information to be reported. This should mean that the68 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 FCA 68 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. 96 96 11 96 96 96 96
Note 5	The frequency and due date will be as follows: (1) banking and investment services conglomerate; frequency is yearly80 with due date 45 business days after period end;42 and68 (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. 11 68 11 68 42 42
Note 6	Adequate information must be added as a separate item to the relevant form for sectoral reporting.

SUP 16.23.5G31/12/2016

(1) If a group includes more than one firm, a single Annual Financial Crime Report may be submitted, and so satisfy the requirements of all firms in the group.(2) Such a report should contain the information required from all the relevant firms, meet all relevant due dates, indicate all the firms on whose behalf it is submitted and give their firm reference numbers (FRNs). The obligation to report under SUP 16.23.4R remains with the individual firm.

SUP 16.3.25G01/01/2008

If this chapter requires the submission of a report or data item13 covering a group, a single report or data item13 may be submitted, and so satisfy the requirements of all firms in the group. Such a report or data item13 should contain the information required from all of them, meet all relevant due dates and indicate all the firms on whose behalf it is submitted; if necessary a separate covering sheet should list the firms on whose behalf a report or data item13 is submitted.

SUP 16.3.26G01/01/2022

Examples of reports covering a group are:(1) the compliance reports required from banks under SUP 16.6.4 R;(2) annual controllers reports required under SUP 16.4.5 R4848;(3) annual close links reports required under SUP 16.5.4 R;44(4) consolidated financial reports required from banks under SUP 16.12.5 R2424;(5) consolidated reporting statements required from securities and futures firms under 24SUP 16.12.11 R24.4417

BIPRU 8.3.23G01/01/2021

Even where the requirements for a non-UK sub-group5 are absorbed into those for the UK consolidation group a firm should still make clear in its regulatory reporting that the consolidation figures relate to a UK consolidation group and a non-UK sub-group5 and that they both contain the same members.

SUP 16.15.5AD30/03/2022

2SUP 16.23.4R to SUP 16.23.7R (Annual Financial Crime Report) apply to an electronic money institution5as if a reference to firm in these rules and guidance were a reference to an electronic money institution and the reference to group is read accordingly.

FEES 4.4.9D01/04/2013

3To the extent that a firm4 has provided the information required by FEES 4.4.7 D to the FCA as part of its compliance with another provision of the Handbook, it is deemed to have complied with the provisions of that direction.444

SYSC 4.6.18R10/12/2018

[deleted] 3

BIPRU 8.4.19G01/01/2021

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-UK sub-group3 and report these to the FCA. It should also still monitor large exposure risk on a consolidated basis.

MAR 5.6.2R01/09/2017

3A firm operating an MTF must give the FCA a summary of: (1) any proposal to introduce, amend or renew a scheme for rebating or waiving fees or charges levied on its members or participants (or any group or class of them), at the same time as the proposal is communicated to those members or participants; and (2) any such change, no later than the date when it is published or notified to the members or participants.

IPRU-INV 14.2.6G30/12/2015

(1) The FCA may require a firm to provide information about the position in the group of any undertaking excluded from the consolidation under rule 14.2.5. (2) An exclusion under rule 14.2.5(2) would normally be appropriate when an entity would be excluded from the scope of consolidation under the relevant UK generally accepted accounting principles.

Related provisions for SUP 16.17.5

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