Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.


Article 1 Subject matter and scope

This Regulation lays down uniform requirements in relation to supervisory reporting to competent authorities for the following areas:

  1. (a)

    own funds requirements and financial information according to Article 99 of Regulation (EU) No 575/2013;

  2. (b)

    losses stemming from lending collateralised by immovable property according to Article 101(4)(a) of Regulation (EU) No 575/2013;

  3. (c)

    large exposures and other largest exposures according to Article 394(1) of Regulation (EU) No 575/2013;

  4. (d)

    leverage ratio according to Article 430 of Regulation (EU) No 575/2013;

  5. (e)

    liquidity Coverage requirements and Net Stable Funding requirements according to Article 415 of Regulation (EU) No 575/2013;

  6. (f)

    asset encumbrance according to Article 100 of Regulation (EU) No 575/2013;

  7. (g)

    additional liquidity monitoring metrics according to Article 415(3)(b) of Regulation (EU) No 575/2013.