Prudential Regulation Authority Rulebook

1.1

Unless otherwise stated, this Part applies to every firm permitted to carry on the regulated activities listed in column (1) of the table in 6.1, except an incoming EEA firm with permission for cross border services only.

1.2

In this Part, the following definitions shall apply:

administering a home finance transaction

means any of administering a regulated mortgage contract, administering a home purchase plan, administering a home reversion plan or administering a regulated sale and rent back agreement.

administering a home purchase plan

means the regulated activity specified in article 63F(2) of the Regulated Activities Order.

administering a home reversion plan

means the regulated activity specified in article 63B(2) of the Regulated Activities Order.

administering a regulated mortgage contract

means the regulated activity, specified in article 61(2) of the Regulated Activities Order.

administering a regulated sale and rent back agreement

means the regulated activity specified in article 63J(2) of the Regulated Activities Order.

banking and investment services conglomerate

means a financial conglomerate that is identified in paragraph 4.3 of GENPRU 3 Annex 1 R (Types of financial conglomerate) in the PRA Handbook as a ‘banking and investment services conglomerate’.

BIPRU

means the Prudential sourcebook for Banks, Building Societies and Investment Firms in the PRA Handbook.

Capital+ changeover date

means any Capital+ reference date following the initial Capital+ reference date applicable to a firm where a firm satisfies a Capital+ condition which is different to the Capital+ condition it satisfied on the Capital+ reference date immediately preceding it.

Capital+ condition

means any of Capital+ condition 1, Capital+ condition 2, Capital+ condition 3, Capital+ condition 4, Capital+ condition 5, Capital+ condition 6, Capital+ condition 7 and Capital+ condition 8.

Capital+ condition 1

has the meaning given in 20.6.

Capital+ condition 2

has the meaning given in 20.7.

Capital+ condition 3

has the meaning given in 20.8.

Capital+ condition 4

has the meaning given in 20.9.

Capital+ condition 5

has the meaning given in 20.10 and 20.10A.

Capital+ condition 6

has the meaning given in 20.11.

Capital+ condition 7

has the meaning given in 20.12.

Capital+ condition 8

has the meaning given in 20.13.

Capital+ reference date

means:

1. (1) a firm’s accounting reference date; and
2. (2) the date falling six months after a firm’s accounting reference date.

Capital+ reporting table

has the meaning given in 20.21.

credit institution

1. (1) a credit institution authorised under the CRD; or
2. (2) an institution which would satisfy the requirements for authorisation as a credit institution under the CRD if it had its registered office (or if it does not have a registered office, its head office) in an EEA State.

entering as provider into a funeral plan contract

means the regulated activity specified in article 59 of the Regulated Activities Order.

entering into a home finance transaction

means any of entering into a regulated mortgage contract, entering into a home purchase plan, entering into a home reversion plan or entering into a regulated sale and rent back agreement.

entering into a home purchase plan

means the regulated activity, specified in article 63F(1) of the Regulated Activities Order.

entering into a home reversion plan

means the regulated activity, specified in article 63B(1) of the Regulated Activities Order.

entering into a regulated mortgage contract

means the regulated activity, specified in article 61(1) of the Regulated Activities Order.

entering into a regulated sale and rent back agreement

means the regulated activity, specified in article 63J(1) of the Regulated Activities Order.

establishing, operating or winding up a collective investment scheme

means the regulated activity specified in article 51ZE of the Regulated Activities Order.

establishing, operating or winding-up a regulated collective investment scheme

means establishing, operating or winding up a collective investment scheme if the scheme is a regulated collective investment scheme.

FINREP firm

means:

1. (1) a credit institution or investment firm subject to the CRR that is also subject to article 4 of Regulation (EC) No 1606/2002; or
2. (2) a credit institution other than one referred to in Article 4 of Regulation (EC) No 1606/2002 that prepares its consolidated accounts in conformity with the international accounting standards adopted in accordance with the procedure laid down in article 6(2) of that Regulation.

[Note: article 99 of the CRR]

FOS Ltd.

means the body corporate established under paragraph 2(1) of Schedule 17 to FSMA (The Scheme Operator) (as originally enacted).

home finance administration

means any of the regulated activities of:

1. (1) administering a regulated mortgage contract;
2. (2) administering a home purchase plan;
3. (3) administering a home reversion plan;
4. (4) administering a regulated sale and rent back agreement; or
5. (5) agreeing to carry on a regulated activity in (1) to (4).

home finance administrator

means a firm with permission (or which ought to have permission) for administering a home finance transaction.

home finance provider

means a firm with permission (or which ought to have permission) for entering into a home finance transaction.

home finance providing activity

means any of the regulated activities of:

1. (1) entering into a regulated mortgage contract;
2. (2) entering into a regulated sale and rent back agreement;
3. (3) entering into a home purchase plan;
4. (4) entering into a home reversion plan; or
5. (5) agreeing to carry on a regulated activity in (1) to (4).

IFRS firm

means a firm applying international accounting standards as applicable under Regulation (EC) No 1606/2002.

individual consolidation permission

means a CRR permission under Article 9 of the CRR.

initial Capital+ reference date

means:

1. (1) in relation to a data item which a ring-fenced body must submit on a sub-consolidated basis in accordance with 20.22A, the first of the firm’s Capital+ reference dates after the firm became subject to the Ring-fenced Bodies Part; or
2. (2) for any other firm, the first of the firm’s Capital+ reference dates after it became a PRA-authorised person.

insurance conglomerate

means a financial conglomerate that is identified in paragraph 4.3 of GENPRU 3 Annex 1 R (Types of financial conglomerate) in the PRA Handbook as an insurance conglomerate.

IPRU(INS)

means the Interim Prudential Sourcebook for Insurers in the PRA Handbook.

lead regulated firm

means a firm which is the subject of the financial supervision requirements of an overseas regulator in accordance with an agreement between the PRA and that regulator relating to the financial supervision of firms whose head office is within the country of that regulator.

meeting of repayment claims

means the regulated activity, specified in article 63N(1)(a) of the Regulated Activities Order.

new Capital+ condition

means, in respect of any Capital+ changeover date, the new Capital+ condition which a firm satisfies on that date.

non-EEA bank

means a bank which is a body corporate or partnership formed under the law of any country or territory outside the EEA.

old Capital+ condition

means, in respect of any Capital+ changeover date, the Capital+ condition which a firm no longer satisfies on that date.

operational continuity firm

means a firm to which the Operational Continuity Part applies.

Opt-in IFRS 9 firm

means a firm which is not a IFRS firm and which applies IFRS 9 in accordance with Financial Reporting Standard 101 (September 2015, ISBN 978-0-7545-5361-8) or 11.2(c) and 12.2(c) of Financial Reporting Standard 102 (September 2015, ISBN 978-0-7545-5362-5)

RAG

means a regulated activity group.

regulated activity group

means a set of one or more regulated activities referred to in determining a firm’s data item submission requirements.

reporting level

means (in relation to a data item) the basis on which that data item is prepared, being either:

1. (1) an individual basis; or
2. (2) the basis of a group and, if it is prepared on the basis of a group, the type of group (such as a domestic liquidity sub-group).

retail deposits

means “deposits” within the meaning given in paragraph 30, Part 1 of Annex V to the Supervisory Reporting ITS, from “households” within the meaning of paragraph 35(f) of Part 1 of Annex V to the Supervisory Reporting ITS.

sole trader

means an individual who is a firm.

third-country financial conglomerate

means a financial conglomerate that is of a type that falls under Article 5(3) of the Financial Groups Directive.

UK consolidation group

means the consolidation group of a firm to which supervision on a consolidated basis by the PRA applies in accordance with Article 111 of CRD.

UK- regulated EEA financial conglomerate

means a financial conglomerate (other than a third-country financial conglomerate) that satisfies one of the following conditions:

1. (1) GENPRU 3.1.29 R (Capital adequacy calculations for financial conglomerates) in the PRA Handbook applies with respect to it; or
2. (2) a firm that is a member of that financial conglomerate is subject to obligations imposed through its Part 4A permission to ensure that financial conglomerate meets levels of capital adequacy based or stated to be based on Annex I of the Financial Groups Directive.

1.3

Unless otherwise defined, any italicised expression used in this Part and in the CRR has the same meaning as in the CRR.

2.1

Unless otherwise stated, a firm permitted to carry on any of the regulated activities within any RAG set out in column (1) of the table in 6.1 must submit to the PRA the data items, applicable to the relevant RAG as specified in the corresponding rule referred to in column (2) of that table.

2.2

Where, in accordance with 2.1, a firm is required to submit data items for more than one RAG, that firm must only submit the data item of the same name and purpose in respect of the lowest numbered RAG applicable to it, RAG 1 being the lowest and RAG 5 the highest.

2.2A

Where, in accordance with 2.1, a firm is required to submit the data item in respect of statement of profit or loss under any RAG, that firm is not required to submit the data item in respect of income statement under any RAG.

2.3

Where, but for 2.2, a firm is required to submit data items for more than one RAG and this includes the submission of data items in respect of fees, the FOS Ltd. or FSCS levy, or threshold conditions, that firm must only submit these data items if required to do so for the lowest numbered of the RAGs applicable to the firm.

2.4

Unless otherwise stated, any data items to be submitted in accordance with 2.1 to 2.3 by a non-EEA bank, or an EEA bank, should cover the activities of the branch operation in the UK only.

2.5

A firm that is a member of a financial conglomerate must also submit data items as required by Chapter 12.

2.6

[Deleted.]

2.7

A bank must also submit data items as required by Chapter 17.

2.8

A CRR firm must also submit data items as required by Chapter 20.

2.9

An operational continuity firm must also submit data items as required by Chapter 21.

2.10

An incoming firm or a third country firm, that is a bank or designated investment firm, must also submit data items as required by Chapter 22.

3.1

Where a firm is required to submit data items in accordance with 2.1 to 2.3, it must submit this information at the frequency and in respect of the periods specified in the rule referred to in the relevant row of column (3) of the table in 6.1.

4.1

Where a firm is required to submit data items in accordance with 2.1 to 2.3, it must submit this information by the due date specified in the rule referred to in the relevant row of column (4) of the table in 6.1.

4.2

If the due date for submission of a data item required by this Part falls on a day which is not a business day, the data item must be submitted so as to be received by the PRA no later than the first business day after the due date.

4.3

Unless otherwise stated, if the reporting frequency for submission of a data item required by this Part is expressed as half yearly, quarterly or monthly and the due date for submission is expressed as a set period of time:

1. (1) the first due date for submission after the firm’s accounting reference date is to be calculated as the last day of that set period from the accounting reference date; and
2. (2) thereafter, until the firm’s next accounting reference date, the due dates for submission are to be calculated as the last day of that set period from:
1. (a) the date falling six months after the firm’s accounting reference date, in the case of half yearly reporting frequency;
2. (b) the dates falling every three months after the firm’s accounting reference date, in the case of quarterly reporting frequency; and
3. (c) the dates falling every month after the firm’s accounting reference date, in the case of monthly reporting frequency.

5.1

Unless otherwise stated, where a firm is required to submit data items in accordance with Chapter 2, it must submit this information by electronic means made available by the PRA.

5.2

5.1 does not apply to:

1. (1) [deleted.]
2. (2) firms in RAG 2.1 in relation to the reporting requirements for RAG 2.1 regulated activities; and
3. (3) those data items specified as "No standard format".

5.3

Unless otherwise stated, firms must submit data items specified as “No standard format” via electronic mail to regulatoryreporting@bankofengland.co.uk or via post or hand delivery to Regulatory Data Group, Statistics and Regulatory Data Division (HO5 A-B), Bank of England, Threadneedle Street, London EC2R 8AH; or via fax to the Regulatory Data Group of the Bank of England (020 7601 3334).

5.4

A data item must:

1. (1) give the firm reference number (or all the firm reference numbers in those cases where a data item is submitted on behalf of a number of firms); and
2. (2) if submitted in paper form, be submitted with the cover sheet specified in 16.25 duly completed.

6.1

Unless otherwise indicated, firms must comply with the rules specified in the following table (which set out the data items, frequency and submission periods as applicable to each RAG) in accordance with Chapters 2, 3 and 4.

7.1

The applicable data items referred to in the table in 6.1 are set out according to firm type in the table below:

1. (1) When submitting the completed data item required, a firm must use the format of the data item set out in Chapter 16.
2. (2) Firms that are members of a UK consolidation group must also submit this data item on a UK consolidation group basis.
3. (3) For PRA-authorised persons, lines 62 to 64 only are applicable. These lines apply to a firm that applies add-ons to their market risk capital calculation under the RNIV framework.
4. (4) [deleted.]
5. (5) Only applicable to a firm that has an individual consolidation permission.
6. (6) [deleted.]
7. (7) Only applicable to a firm whose ultimate parent is a mixed-activity holding company.
8. (8) Only applicable to a firm that is a partnership, when the report must be submitted by each partner.
9. (9) Members of a UK consolidation group should only submit this data item at the UK consolidation group level.
10. (10) [deleted.]
11. (11) Only applicable to firms that have an CRR permission to use the IRB Approach
12. (12) [Deleted.]
13. (13) [deleted]
14. (14) [deleted]
15. (15) [deleted]
16. (16) [deleted]
17. (17) [deleted]
18. (18) [deleted]
19. (19) [deleted.]
20. (20) This data item includes all annual reports and accounts that a firm is required to prepare under the Companies Act 2006 including group accounts, where required under that Act.
21. (21) A firm which is a IFRS firm must use the templates at Annex III of the Supervisory Reporting ITS. Any other firm must use the templates at Annex IV of the Supervisory Reporting ITS.
22. (22) Not applicable either to a firm which is a IFRS firm or Opt-in IFRS 9 firm.
23. (23) Only applicable to a firm which is a IFRS firm or Opt-in IFRS 9 firm.
24. (24) Only applicable to a firm which is a IFRS firm or Opt-in IFRS 9 firm, and which has total assets equal to or greater than £5 billion on an individual basis or UK consolidation group basis. If this data item applies to a IFRS firm or Opt-in IFRS 9 firm firm due to the level of total assets calculated on the basis of its UK consolidation group only, the firm must report the item only at the UK consolidation group level. If, during any reporting period as set out in 7.2, the total assets of a IFRS firm or Opt-in IFRS 9 firm become equal to or greater than £5 billion on an individual basis or UK consolidation group basis, the firm is required to start reporting this data item from the following reporting period. This requirement stops applying to a firm if its total assets on both an individual basis and UK consolidation group basis reduce to less than £5 billion for at least two consecutive reporting periods as set out in 7.2, in which case the firm does not report this item from the following reporting period.
25. (25) Only applicable to a firm which has total assets equal to or greater than £5 billion on an individual basis or on a UK consolidation group basis. If this data item applies to a firm due to the level of total assets calculated on the basis of its UK consolidation group only, the firm must report the item only at the UK consolidation group level. If, during any reporting period as set out in 7.2, the total assets of a firm become equal to or greater than £5 billion on an individual basis or UK consolidation group basis, the firm is required to start reporting this data item from the following reporting period. This requirement stops applying to a firm if its total assets on both an individual basis and UK consolidation group basis reduce to less than £5 billion for at least two consecutive reporting periods as set out in 7.2, in which case the firm does not report this item from the following reporting period.
26. (26) Annex III applies in accordance with Article 9(2)(d) and Annex IV in accordance with Article 11(2)(d) of the Supervisory Reporting ITS.
27. (27) Firms in a UK consolidation group that does not include one or more ring-fenced bodies are exempt from individually reporting this data item where they satisfy each of the following conditions:
28. 1. (a) during the two most recent successive reporting periods set out in 7.2, one firm in the UK consolidation group (“Firm A”) contributed more than 95% of the consolidated total assets in the UK consolidation group (where the contribution to consolidated total assets is calculated as Firm A’s total assets less any assets resulting from intra-group transactions with the other members of the UK consolidation group);
    2. (b) a representative member of the UK consolidation group notifies the PRA within 30 business days of the end of the previous reporting period; and
    3. (c) this data item is reported at the level of the UK consolidation group.
29. The contribution of Firm A to the consolidated total assets in the UK consolidation group must be reassessed at the end of each reporting period. If, for a given reporting period, Firm A ceases to contribute more than 95% of the consolidated total assets in the UK consolidation group, this exemption is no longer available to the members of the UK consolidation group, and a representative member of the UK consolidation group must notify the PRA of that fact within 30 business days of the end of that reporting period.
30. (28) Ring-fenced bodies within a sub-consolidation group must also submit the data item on a sub-consolidated basis.
31. (29) Ring-fenced bodies that are within a sub-consolidation group must submit this data item at the UK consolidation group level and on a sub-consolidated basis only. Ring-fenced bodies that are not within a sub-consolidation group but are within a UK consolidation group must submit this data item at the UK consolidation group level only.
32. (30) Ring-fenced bodies within a sub-consolidation group must submit the data item on a sub-consolidated basis only.
33. (31) The data item may be submitted by a single ring-fenced body in a sub-consolidation group.
34. (32) Ring-fenced bodies within a sub-consolidation group must also submit the data item at the level of the sub-consolidation group. When completing the data item, the ring-fenced body must aggregate gross values for each entity within the sub-consolidation group without netting any intragroup transactions.
35. (33) A ring-fenced body is not required to submit this data item on an individual basis if the ring-fenced body has total assets of less than £5 billion on an individual basis. If, during any reporting period set out in 7.2, the ring-fenced body’s total assets increase to £5 billion or more on an individual basis, the ring-fenced body is required to start reporting this data item from the following reporting period on an individual basis. If the ring-fenced body’s total assets on an individual basis reduce to less than £5 billion for at least two consecutive reporting periods as set out in 7.2, the ring-fenced body does not report this data item from the following reporting period on an individual basis.
36. (34) A ring-fenced body is not required to submit this data item on a sub-consolidated basis if the ring-fenced body has total assets of less than £5 billion on a sub-consolidated basis. If, during any reporting period set out in 7.2, the ring-fenced body’s total assets increase to £5 billion or more on a sub-consolidated basis, the ring-fenced body is required to start reporting this data item from the following reporting period on a sub-consolidated basis. If the ring-fenced body’s total assets on a sub-consolidated basis reduce to less than £5 billion for at least two consecutive reporting periods as set out in 7.2, the ring-fenced body does not report this data item from the following reporting period on a sub-consolidated basis.
37. (35) A firm must complete this item separately on each of the following bases that are applicable.
38. 1. (a) It must complete it on an individual basis. Therefore even if it has an individual consolidation permission it must complete the item on an unconsolidated basis by reference to the firm alone.
    2. (b) If it is part of a domestic liquidity sub-group, it must complete the item on the basis of that group and (a) does not apply.
    3. (c) If it is part of a sub-consolidation group, it must complete the item on the basis of that sub-consolidation group.
    4. (d) If it is an EU parent institution, it must complete the item on the basis of its consolidated situation.
    5. (e) If it is a UK bank or building society controlled by an EU parent financial holding company or by an EU parent mixed financial holding company it must complete the item on the basis of the consolidated situation of that holding company if the PRA is responsible for supervision of the firm on a consolidated basis under Article 111 of the CRD.
    6. (f) If it is a UK designated investment firm controlled by an EU parent financial holding company or by an EU parent mixed financial holding company the firm must complete the item on the basis of the consolidated situation of that holding company if: (1) there is no subsidiary of the holding company which is a credit institution to which (e) applies; and (2) the PRA is responsible for the supervision of the firm on a consolidated basis under Article 111 of the CRD.
39. If the data item is required to be completed by the firm on a consolidated basis (pursuant to (d), (e) or (f) above) or on a sub-consolidated basis (pursuant to (c) above), the firm must carry out the consolidation or sub-consolidation to the same extent and in the same manner as it is required to comply with the obligations laid down in Part Six of the CRR on a consolidated basis or sub-consolidated basis.
40. (36) Unless otherwise stated in the relevant modification, any changes to reporting requirements caused by a firm receiving a domestic liquidity sub-group permission 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 permission 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.
41. (37) This data item must be reported in the single currency in which the firm reports for the purposes of Article 415(1) of the CRR and in any additional currencies in which the firm is required to report under Article 415(2) of the CRR.
43. (38) Applies only to a firm, which has a gross carrying amount of non-performing loans and advances which constitute non-performing exposures in excess of 5% of its total gross carrying amount of loans and advances on an individual basis or on a UK consolidation group basis. If this data item applies to a firm due to the level of non-performing exposures calculated on the basis of its UK consolidation group only, the firm must report the item only at the UK consolidation group level.
44. (39) Save where the conditions in footnote (27) are satisfied a firm must complete this data item on an individual basis if Condition A and Condition B are both met on an individual basis. A firm must complete this data item on a UK consolidation group basis if Condition A and Condition B are both met on a UK consolidation group basis. Condition A is met where a firm has total assets equal to or greater than £5 billion for two consecutive reporting periods as set out in 7.2. Condition B is met where a firm has gross carrying non-performing loans and advances, which constitute non-performing exposures in excess of 5% of its total gross carrying amount of loans and advances for two consecutive reporting periods as set out in 7.2. The requirement to report on a UK consolidation group basis ceases if (a) in a reporting period Condition A and/or Condition B is unmet on a UK consolidation group basis, and (b) in the subsequent reporting period, Condition A and/or Condition B is unmet on a UK consolidation group basis. The requirement to report on an individual basis ceases if (a) in a reporting period Condition A and/or Condition B is unmet on an individual basis, and (b) in the subsequent reporting period, Condition A and/or Condition B is unmet on an individual basis.
45. (40) A ring-fenced body is not required to submit this data item on a sub-consolidated basis if the ring-fenced body has non-performing exposures that are below 5% of its total loans and advances on a sub-consolidated basis.
46. (41) Reports are only required where both of the thresholds referred to in the footnotes (33), (34), (38) and (40) of 7.1 have been exceeded in the two most recent preceding and consecutive applicable reporting periods. The requirement to report will cease when one and/or the other of the relevant thresholds in the footnotes (33) (34), (38) and (40) of 7.1 are below the thresholds referred to for two consecutive reporting periods.

7.2

The applicable reporting frequencies for submission of data items and periods referred to in 7.1 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.

2. (1) [deleted.]
3. (2) Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular:
1. (a) A week means the period beginning on Saturday and ending on Friday.
2. (b) A month begins on the first day of the calendar month and ends on the last day of that month.
3. (c) Quarters end on 31 March, 30 June, 30 September and 31 December.
4. (d) Daily means each business day.
5. All periods are calculated by reference to London time.
4. (3) [deleted]
5. (4) [deleted]
6. (5) [deleted]
7. (6) [deleted]
8. (7) [deleted]
9. (8) [deleted]
10. (9) A firm which has an individual consolidation permission must submit data items FSA005, FSA011, FSA015, FSA017, FSA045, Templates 1.1, 1.2, 1.3, 2, 3, 4.3.1, 4.4.1, 5.1, 7.1, 9.1.1, 12.1, 12.2, 13.1, 18, 19, 20.4, 20.7, 23.1, 23.2, 23.3, 23.4, 23.5, 23.6, 24.1, 24.2, 24.3, 25.1, 25.2, 25.3, 26 and 47 at Annex III or IV of the Supervisory Reporting ITS, PRA104, PRA105, PRA106, PRA107 and PRA108 on an individual consolidated basis, and all other data items in this column on an unconsolidated basis. All other firms must submit all data items in this column on an unconsolidated basis.
11. (10) The reporting frequency in this row applies to all annual reports and accounts that a firm is required to submit under 7.1.
12. (11) Reporting frequencies and reporting periods for these data items are calculated on a calendar year basis and not from a firm's accounting reference date unless the firm notifies the PRA that it intends to adjust its reporting reference date for submission of the data item from the calendar year to its accounting year-end in accordance with 19.3A. Where a firm reports on a calendar year basis:
    1. (a) a month begins on the first day of the calendar month and ends on the last day of that month;
    2. (b) quarters end on 31 March, 30 June, 30 September and 31 December; and
    3. (c) half years end on 30 June and 31 December.
13. (12) [deleted]
14. (13)
1. (a) If the reporting frequency would otherwise be weekly, the item is to be reported on every business day if (and for as long as) there is a specific liquidity stress or market liquidity stress in relation to the firm, branch or group in question.
2. (b) If the reporting frequency would otherwise be monthly, the item is to be reported:
1. (i) every business day if the firm has total assets, calculated in accordance with Council Directive 86/635/EEC, equal to or greater than £5 billion on an individual basis or UK consolidation group basis; and
2. (ii) weekly if the firm has total assets, calculated in accordance with Council Directive 86/635/EEC, of less than £5 billion on both an individual basis and UK consolidation group basis,
3. if (and for as long as) there is a specific liquidity stress or market liquidity stress in relation to the firm, branch or group in question.
4. (c) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (a) or (b) even if there is no specific liquidity stress or market liquidity stress and none is expected.
15. (14) The reporting frequency is as follows:
16. 1. (a) weekly if the firm has total assets, calculated in accordance with Council Directive 86/635/EEC, equal or greater than EUR 30 billion on either an individual basis or UK consolidation group basis. This requirement stops applying if the total assets of the firm on both an individual basis and UK consolidation group basis reduce to less than EUR 30 billion for at least four consecutive weekly reporting periods, in which case the firm is required to start reporting this data item monthly after the end of last consecutive reporting period; and
    2. (b) monthly if the firm has total assets, calculated in accordance with Council Directive 86/635/EEC, of less than EUR 30 billion on both an individual basis and UK consolidation group basis. This requirement stops applying if during any monthly reporting period the total assets of the firm, on either an individual basis or UK consolidation group basis, become equal to or greater than EUR 30 billion, in which case the firm is required to start reporting this data item weekly after the end of that reporting period.

7.3

The applicable due dates for submission referred to in the table in 6.1 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 7.2, unless indicated otherwise.

2. (1) Applicable to UK banks.
3. (2) Applicable to non-EEA banks.
4. (3) Applicable to unconsolidated and individual consolidated reports.
5. (4) Applicable to UK consolidation group reports.
6. (5) [deleted]
7. (6) A ring-fenced body’s first submission of the data item on a sub-consolidated basis must relate to a period starting on the date that the firm became subject to the Ring-fenced Bodies Part of the PRA Rulebook.
8. (7) A ring-fenced body’s first submission of the data item must relate to a period starting on the date that the firm became subject to the Ring-fenced Bodies Part of the PRA Rulebook.

8.1

The financial reporting requirements for RAG 2.1 activities for:

1. (1) a UK Solvency II firm, the Society and managing agents are set out in the Reporting Part in the Solvency II Firms Sector; and
2. (2) a third country branch undertaking is set out in Third Country Branches 9 in the Solvency II Firms Sector.

8.2

The financial reporting requirements for RAG 2.1 activities for a non-directive insurer are set out in the Insurance Company – Reporting Part of the PRA Rulebook.

8.3

The financial reporting requirements for RAG 2.1 activities for a non-directive friendly society are set out in the Friendly Society – Reporting Part of the PRA Rulebook.

9.1

A lead regulated firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.

9.2

The applicable data items referred to in the table in 6.1 for a UK designated investment firm are set out in the table below:

2. (1) When submitting the completed data item required, a firm must use the format of the data item set out in Chapter 18.
3. (2) Firms that are members of a consolidation group must also submit this report on a consolidation group basis.
4. (3) [deleted.]
5. (4) Only applicable to UK designated investment firms that:
1. (a) are subject to consolidated supervision under the CRR, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or
2. (b) are not subject to consolidated supervision under the CRR.
6. A UK designated investment firm under (a) must complete the report on the basis of its consolidation group. A UK designated investment firm under (b) must complete the report on the basis of its individual position.
7. (5) Only applicable to a firm whose ultimate parent is a mixed-activity holding company.
8. (6) Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner.
9. (7) [deleted.]
10. (8) Only applicable to a firm with an individual consolidation permission
11. (9) [deleted]
12. (10) [deleted]
13. (11) [deleted]
14. (12) [deleted]
15. (13) [deleted]
16. (14) [deleted]
17. (15) Only applicable to firms that have a CRR permission to use the IRB Approach.
18. (16) Lines 62 to 64 only are applicable. These lines apply to a firm that applies add-ons to their market risk capital calculation under the RNIV framework.
19. (17) This data item includes all annual reports and accounts that a firm is required to prepare under the Companies Act 2006 including group accounts, where required under that Act.
20. (18) A firm which is a IFRS firm must use the templates at Annex III of the Supervisory Reporting ITS. Any other firm must use the templates at Annex IV of the Supervisory Reporting ITS.
21. (19) A firm must complete this item separately on each of the following bases that are applicable.
22. 1. (a) It must complete it on an individual basis. Therefore even if it has an individual consolidation permission it must complete the item on an unconsolidated basis by reference to the firm alone.
    2. (b) If it is part of a domestic liquidity sub-group, it must complete the item on the basis of that group and (a) does not apply.
    3. (c) If it is part of a sub-consolidation group, it must complete the item on the basis of that sub-consolidation group.
    4. (d) If it is an EU parent institution, it must complete the item on the basis of its consolidated situation.
    5. (e) If it is a UK bank or building society controlled by an EU parent financial holding company or by an EU parent mixed financial holding company it must complete the item on the basis of the consolidated situation of that holding company if the PRA is responsible for supervision of the firm on a consolidated basis under Article 111 of the CRD.
    6. (f) If it is a UK designated investment firm controlled by an EU parent financial holding company or by an EU parent mixed financial holding company the firm must complete the item on the basis of the consolidated situation of that holding company if: (1) there is no subsidiary of the holding company which is a credit institution to which (e) applies; and (2) the PRA is responsible for the supervision of the firm on a consolidated basis under Article 111 of the CRD.
    7. If the data item is required to be completed by the firm on a consolidated basis (pursuant to (d), (e) or (f) above) or on a sub-consolidated basis (pursuant to (c) above), the firm must carry out the consolidation or sub-consolidation to the same extent and in the same manner as it is required to comply with the obligations laid down in Part Six of the CRR on a consolidated basis or sub-consolidated basis.
23. (20) Unless otherwise stated in the relevant modification, any changes to reporting requirements caused by a firm receiving a domestic liquidity sub-group permission 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 permission 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 data item or at that reporting level for any reporting period that has already begun.
24. (21) This data item must be reported in the single currency in which the firm reports for the purposes of Article 415(1) of the CRR and in any additional currencies in which the firm is required to report under Article 415(2) of the CRR.

9.3

The applicable reporting frequencies for submission of data items and periods referred to in 9.2 are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

1. (1) [deleted]
2. (2) [deleted]
3. (3) [deleted]
4. (4) [deleted]
5. (5) The reporting frequency in this row applies to all annual reports and accounts that a firm is required to submit under 7.1.
6. (6) Reporting frequencies and reporting periods for these data items are calculated on a calendar year basis and not from a firm's accounting reference date unless the firm notifies the PRA that it intends to adjust its reporting reference date for submission of the data item from the calendar year to its accounting year-end in accordance with 19.3A. Where a firm reports on a calendar year basis:
   1. (a) a month begins on the first day of the calendar month and ends on the last day of that month;
   2. (b) quarters end on 31 March, 30 June, 30 September and 31 December; and
   3. (c) half years end on 30 June and 31 December.
7. (7) If the report is on an individual basis the reporting is quarterly. If the report is on a consolidated basis, the reporting frequency is half yearly.
8. (8) [deleted]
9. (9) Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular:
10. 1. (a) A week means the period beginning on Saturday and ending on Friday.
    2. (b) A month begins on the first day of the calendar month and ends on the last day of that month.
    3. (c) Quarters end on 31 March, 30 June, 30 September and 31 December.
    4. (d) Daily means each business day.
11. All periods are calculated by reference to London time.
12. Any changes to reporting requirements caused by a firm receiving a domestic liquidity sub-group permission do not take effect until the first day of the next reporting period applicable under the changed reporting requirements if the firm receives that permission 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 data item or at that reporting levelfor any reporting period that has already begun.
13. (10)
14. 1. (a) If the reporting frequency would otherwise be weekly, the item is to be reported on every business day if (and for as long as) there is a specific liquidity stress or market liquidity stress in relation to the firm, branch or group in question.
    2. (b) If the reporting frequency would otherwise be monthly, the item is to be reported:
    1. (i) every business day if the firm has total assets, calculated in accordance with Council Directive 86/635/EEC, equal to or greater than £5 billion on an individual basis or UK consolidation group basis; and
    2. (ii) weekly if the firm has total assets, calculated in accordance with Council Directive 86/635/EEC, of less than £5 billion on both an individual basis and UK consolidation group basis,
    3. if (and for as long as) there is a specific liquidity stress or market liquidity stress in relation to the firm, branch or group in question.
    4. (c) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (a) or (b) even if there is no specific liquidity stress or market liquidity stress and none is expected.
15. (11) The reporting frequency is as follows:
16. 1. (i) weekly if the firm has total assets, calculated in accordance with Council Directive 86/635/EEC, equal or greater than EUR 30 billion on either an individual basis or UK consolidation group basis. This requirement stops applying if the total assets of the firm on both an individual basis and UK consolidation group basis reduce to less than EUR 30 billion for at least four consecutive weekly reporting periods, in which case the firm is required to start reporting this data item monthly after the end of last consecutive reporting period; and
    1. (ii) monthly if the firm has total assets, calculated in accordance with Council Directive 86/635/EEC, of less than EUR 30 billion on both an individual basis and UK consolidation group basis. This requirement stops applying if during any monthly reporting period the total assets of the firm, on either an individual basis or UK consolidation group basis, become equal to or greater than EUR 30 billion, in which case the firm is required to start reporting this data item weekly after the end of that reporting period.

9.4

The applicable due dates for submission referred to in the table in 6.1 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 9.3, unless indicated otherwise.

2. (1) For unconsolidated and individually-consolidated reports.
3. (2) For consolidation group reports.
4. (3) [deleted]

10.1

This Chapter applies only to UK designated investment firms.

10.2

The applicable data items referred to in the table in 6.1 are set out in the table below:

2. (1) Only applicable to firms that have a managing investments permission.
3. (2) Only applicable to firms that have permission for establishing, operating or winding up a regulated collective investment scheme.

10.3

The applicable reporting frequencies for submission of data items referred to in 10.2 are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

10.4

The applicable due dates for submission referred to in the table in 6.1 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 10.3, unless indicated otherwise.

11.1

This Chapter does not apply to a lead regulated firm.

11.2

The applicable data items, reporting frequencies and submission deadlines referred to in the table in 6.1 are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period.

2. (1) When submitting the completed data item required, a firm must use the format of the data item set out in Chapter 16.

12.1

This Chapter applies only to a firm that is a member of a financial conglomerate and either:

1. (1) it is at the head of a UK-regulated EEA financial conglomerate; or
2. (2) its Part 4A permission contains a requirement which either:
1. (a) applies 12.3 to the firm; or
2. (b) applies 12.3 to the firm unless the mixed financial holding company of the financial conglomerate to which the firm belongs submits the report required under this rule (as if the rule applied to it).

12.2

Firms must submit to the PRA the duly completed data items specified in 12.3 in accordance with 12.3.

12.3

The table below sets out the following:

1. (a) the applicable data items;
2. (b) the applicable reporting frequencies for submission of data items and periods (calculated from a firm's accounting reference date, unless indicated otherwise); and
3. (c) the applicable due dates for submission. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period, unless indicated otherwise.

2. (1) When giving the report required, a firm must use the form indicated, if any.
3. (2) Adequate information must be provided, specifying the calculation method used and each financial conglomerate for which the PRA is the co-ordinator must discuss with the PRA the form which this reporting will take and the extent to which verification by an auditor will be required.
4. (3) Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the PRA is the co-ordinator must discuss with the PRA 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.
5. (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 PRA is the co-ordinator must discuss with the PRA the form of the information to be reported.
6. (5) The frequency and due date will be as follows:
1. (a) banking and investment services conglomerate: frequency is annually with due date 45 business days after period end;
2. (b) insurance conglomerate: frequency is annually 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.
7. (6) Adequate information must be added as a separate item to the relevant form for sectoral reporting.

13.1

[Deleted.]

13.2

[Deleted.]

13.3

[Deleted.]

13.3A

[Deleted.]

13.4

[Deleted.]

14.1

Subject to 14.4 this Chapter applies where, immediately before 1 January 2016, a waiver given in relation to a rule in the supervision manual in the PRA Handbook listed in column A of the table in 14.3 has effect.

14.2

Each waiver given in relation to a rule in the supervision manual in the PRA Handbook listed in column A of the table in 14.3 is to be treated as a waiver given by the PRA to the firm under the rule in this Part listed in the same row in column B of the table.

14.3

14.4

This Chapter does not apply in relation to a waiver that is an intra-group liquidity modification.

15.1

This Chapter applies only to a firm that is a member of a financial conglomerate.

15.2

Where, immediately before 1 January 2016, the firm’s Part 4A permission contained a requirement which applied SUP 16.12.33R in the supervision manual in the PRA Handbook to the firm, that requirement is to be treated as applying 12.3 to the firm.

15.3

Where, immediately before 1 January 2016, the firm’s Part 4A permission contained a requirement which applied SUP 16.12.33R in the supervision manual in the PRA Handbook to the firm unless the mixed financial holding company of the financial conglomerate to which the firm belongs submits the report required under that rule (as if the rule applied to it), that requirement is to be treated as applying 12.3 to the firm unless the mixed financial holding company of the financial conglomerate to which the firm belongs submits the report required under that rule (as if the rule applied to it).

16.1

[deleted.]

16.2

[deleted.]

16.3

FSA005 can be found here.

16.4

[deleted.]

16.5

FSA011 can be found here.

16.6

[deleted.]

16.7

FSA015 can be found here.

16.8

FSA016 can be found here.

16.9

FSA017 can be found here.

16.10

[deleted.]

16.11

FSA019 can be found here.

16.12

FSA038 can be found here.

16.13

FSA042 can be found here.

16.14

FSA045 can be found here.

16.15

[deleted]

16.16

[deleted]

16.17

[deleted]

16.18

[deleted]

16.19

[deleted]

16.20

[deleted]

16.21

MLAR can be found here.

16.22

[deleted.]

16.23

[deleted.]

16.24

[Deleted.]

16.25

Cover sheet can be found here.

16.26

PRA101 can be found here.

16.27

PRA102 can be found here.

16.28

PRA103 can be found here.

16.29

PRA104 can be found here.

16.30

PRA105 can be found here.

16.31

PRA106 can be found here.

16.32

PRA107 can be found here.

16.33

PRA108 can be found here.

16.34

Templates 1.1 ,1.2, 1.3, 2, 3, 4.3.1, 4.4.1, 5.1, 7.1, 9.1.1, 12.1, 12.2, 13.1, 18, 19, 20.4, 20.7, 23.1, 23.2, 23.3, 23.4, 23.5, 23.6, 24.1, 24.2, 24.3, 25.1, 25.2, 25.3, 26 and 47 at Annexes III and IV of the Supervisory Reporting ITS can be found here.

16.35

RFB001 can be found here.

16.36

RFB002 can be found here.

16.37

RFB003 can be found here.

16.38

RFB004 can be found here.

16.39

RFB005 can be found here.

16.40

RFB006 can be found here.

16.41

RFB007 can be found here.

16.42

RFB008 can be found here.

16.43

PRA109 can be found here.

16.44

PRA110 can be found here.

17.1

This Chapter applies only to banks.

17.2

A firm other than a ring-fenced body must submit to the PRA the duly completed data items described in and in accordance with the following table, which sets out:

1. (1) the applicable data items;
2. (2) the applicable reporting frequencies for submission of data items; and
3. (3) the applicable due dates for submission. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period.

17.3

A ring-fenced body must submit to the PRA the following data items:

1. (1) a list of all overseas regulators for each legal entity in the ring-fenced body’s group; and
2. (2) a single organogram which sets out:
1. (a) each authorised person in the ring-fenced body’s group;
2. (b) each subsidiary of any ring-fenced body within the group that is not an authorised person; and
3. (c) each person that is not an authorised person in the ring-fenced body’s sub-consolidation group.

17.4

The data items referred to in 17.3 must be submitted by a ring-fenced body annually within 6 months after its accounting reference date.

17.5

A single ring-fenced body may submit the data items referred to in 17.3 if its group contains more than one ring-fenced body.

18.1

A firm must notify the PRA if it changes its accounting reference date by submitting the form referred to in Notifications 10.2 (Standing Data Form).

18.2

When a firm extends its accounting period, it must make the notification in 18.1 before the previous accounting reference date.

18.3

When a firm shortens its accounting period, it must make the notification in 18.1 before the new accounting reference date.

18.4

The Notifications Part, including Notifications 5.3A and 5.5 (Core Information Requirements), applies to any notification made under 18.1.

19.1

A firm must notify the PRA if it is required to report financial information in accordance with Article 99(2) of the CRR.

19.2

A firm must notify the PRA when it ceases to report financial information in accordance with Article 99(2) of the CRR.

19.3

A firm must notify the PRA if it adjusts its reporting reference dates for financial information under Article 99 of the CRR from the calendar year to its accounting year-end.

19.3A

A firm which is required to complete any of the following data items must notify the PRA if it adjusts its reporting reference dates for the data item from the calendar year to its accounting year-end:

1. (1) Any of templates 1.1 ,1.2, 1.3, 2, 3, 4.3.1, 4.4.1, 5.1, 7.1, 9.1.1, 12.1, 12.2, 13.1, 18, 19, 20.4, 20.7, 23.1, 23.2, 23.3, 23.4, 23.5, 23.6, 24.1, 24.2, 24.3, 25.1, 25.2, 25.3, 26 and 47 at Annexes III and IV of the Supervisory Reporting ITS;
2. (2) PRA104;
3. (3) PRA105;
4. (4) PRA106;
5. (5) PRA107;
6. (6) RFB003; and
7. (7) RFB004.

19.3B

A firm which is notifying the PRA under 19.3A must do so using the form that can be found here.

19.4

The Notifications Part, including Notifications 7.4 (Form and Method of Communication), applies to any notification made under this Chapter.

20.1

This Chapter applies to every firm that is a CRR firm.

20.2

A firm which satisfies any Capital+ condition on the initial Capital+ reference date applicable to it must submit to the PRA on a continuing basis the data item applicable to the relevant Capital+ condition as set out in column (2) of the Capital+ reporting table.

20.3

Where a firm is required to submit a data item in accordance with this Chapter, it must submit this information:

1. (1) at the frequency specified in column (3) of the Capital+ reporting table;
2. (2) by the due date specified in column (4) of the Capital+ reporting table; and
3. (3) on the basis set out in the rule specified in column (5) of the Capital+ reporting table.

20.4

The first frequency period for the purposes of 20.3 is:

1. (1) where a firm satisfies Capital+ condition 7 or Capital+ condition 8 on its initial Capital+ reference date, one year ending with:
1. (a) where the firm’s initial Capital+ reference date is its accounting reference date, its initial Capital+ reference date; or
2. (b) where 20.4(1)(a) does not apply, the firm’s first accounting reference date following the firm’s initial Capital+ reference date; or
2. (2) for a firm satisfying any other Capital+ condition on its initial Capital+ reference date, the frequency period specified in column (3) of the Capital+ reporting table, ending with the initial Capital+ reference date.

20.5

When submitting any required data item under this Chapter, a firm must use the template for that data item set out in Chapter 16.

20.6

A firm satisfies Capital+ condition 1:

1. (1) if the firm is a parent institution in a Member State, where it has retail deposits equal to or greater than £50 billion and total assets equal to or greater than £320 billion on the basis of its consolidated situation;
2. (2) if the firm is controlled by a parent financial holding company in a Member State, a parent mixed financial holding company in a Member State or a parent institution in a Member State and the PRA is responsible for supervision of that holding company or parent institution in a Member State on a consolidated basis under Article 111 of the CRD, where it has retail deposits equal to or greater than £50 billion and total assets equal to or greater than £320 billion on the basis of the consolidated situation of that holding company or parent institution in a Member State;
3. (3) if the firm is not part of a consolidation group, where it has retail deposits equal to or greater than £50 billion and total assets equal to or greater than £320 billion on an individual basis; or
4. (4) if the firm is a ring-fenced body that is part of a sub-consolidation group, where it has retail deposits equal to or greater than £50 billion and total assets equal to or greater than £320 billion on a sub-consolidated basis.

20.7

A firm satisfies Capital+ condition 2 if it:

1. (1) satisfies Capital+ condition 1 in accordance with 20.6(1) or 20.6(2); and
2. (2) has total assets equal to or greater than £50 billion on an individual basis.

20.8

A firm satisfies Capital+ condition 3:

1. (1) if the firm is a parent institution in a Member State, where it has retail deposits equal to or greater than £50 billion and total assets greater than £5 billion but less than £320 billion on the basis of its consolidated situation;
2. (2) if the firm is controlled by a parent financial holding company in a Member State, a parent mixed financial holding company in a Member State or a parent institution in a Member State and the PRA is responsible for supervision of that holding company or parent institution in a Member State on a consolidated basis under Article 111 of the CRD, where it has retail deposits greater than or equal to £50 billion and total assets greater than £5 billion but less than £320 billion on the basis of the consolidated situation of that holding company or parent institution in a Member State;
3. (3) if the firm is not part of a consolidation group, where it has retail deposits greater than £50 billion and total assets greater than £5 billion but less than £320 billion on an individual basis; or
4. (4) if the firm is a ring-fenced body that is part of a sub-consolidation group, where it has retail deposits equal to or greater than £50 billion and total assets greater than £5 billion but less than £320 billion on a sub-consolidated basis.

20.9

A firm satisfies Capital+ condition 4 if it:

1. (1) satisfies Capital+ condition 3 in accordance with 20.8(1) or 20.8(2); and
2. (2) has total assets equal to or greater than £50 billion on an individual basis.

20.10

A firm satisfies Capital+ condition 5 if it:

1. (1) is part of a consolidation group;
2. (2) has total assets greater than £5 billion:
1. (a) if the firm is a parent institution in a Member State, on the basis of its consolidated situation; or
2. (b) if the firm is controlled by a parent financial holding company in a Member State, a parent mixed financial holding company in a Member State or a parent institution in a Member State and the PRA is responsible for supervision of that holding company or parent institution in a Member State on a consolidated basis under Article 111 of the CRD, on the basis of the consolidated situation of that holding company or parent institution in a Member State; and
3. (3) does not satisfy Capital+ condition 1 on the basis of 20.6(1) or 20.6(2) or Capital+ condition 3 on the basis of 20.8(1) or 20.8(2).

20.10A

A firm satisfies Capital+ condition 5 if it is a ring-fenced body that is part of a sub-consolidation group and has total assets greater than £5 billion on a sub-consolidated basis and does not satisfy Capital+ condition 1 on the basis of 20.6(4) or Capital+ condition 3 on the basis of 20.8(4).

20.11

A firm satisfies Capital+ condition 6 if it has total assets greater than £5 billion on an individual basis and:

1. (1) if it is not part of a consolidation group, where it does not satisfy Capital+ condition 1 or Capital+ condition 3; or
2. (2) if it is part of a consolidation group, where it does not satisfy Capital+ condition 2 or Capital+ condition 4.

20.12

A firm satisfies Capital+ condition 7 if it is part of a consolidation group and it does not satisfy Capital+ condition 1, Capital+ condition 3 or Capital+ condition 5.

20.13

A firm satisfies Capital+ condition 8:

1. (1) where it is not part of a consolidation group, if it does not satisfy Capital+ condition 1, Capital+ condition 3 or Capital+ condition 6; or
2. (2) where a firm is part of a consolidation group, if it does not satisfy Capital+ condition 2, Capital+ condition 4 or Capital+ condition 6.

20.14

A firm must consider which Capital+ conditions it satisfies on every Capital+ reference date following its initial Capital+ reference date, and where a Capital+ reference date is a Capital+ changeover date:

1. (1) 20.16 applies where the new Capital+ condition is higher, and
2. (2) 20.18 applies where the new Capital+ condition is lower.

20.15

For the purposes of 20.14 and 20.20, Capital+ condition 1 is the highest and Capital+ condition 8 is the lowest.

20.16

Where this rule applies as a result of 20.14(1) or 20.20, the firm must:

1. (1) submit to the PRA the data item applicable to the old Capital+ condition in respect of the frequency period ending with that Capital+ changeover date by the due date applicable to the old Capital+ condition;
2. (2) after it has complied with 20.16(1), cease submitting the data item applicable to the old Capital+ condition to the PRA; and
3. (3) submit to the PRA on a continuing basis the data item applicable to the new Capital+ condition, as set out in column (2) of the Capital+ reporting table.

20.17

The first frequency period for the purposes of 20.16(3) is the frequency period specified in column (3) of the Capital+ reporting table, starting with the Capital+ changeover date which caused 20.16 to apply.

20.18

Subject to 20.20, where this rule applies as a result of 20.14(2), the firm must:

1. (1) continue to submit to the PRA the data item applicable to the old Capital+ condition until the firm’s next Capital+ reference date, including the data item due in respect of the frequency period ending with that next Capital+ reference date;
2. (2) after it has complied with 20.18(1), cease submitting the data item applicable to the old Capital+ condition to the PRA; and
3. (3) submit to the PRA on a continuing basis the data item applicable to the new Capital+ condition, as set out in column (2) of the Capital+ reporting table.

20.19

The first frequency period for the purposes of 20.18(3) is:

1. (1) where the data item required to be submitted under 20.18(3) is PRA103, one year starting from:
1. (a) where the Capital+ changeover date which caused 20.18(2) to apply is the same as the firm’s accounting reference date, that Capital+ changeover date; or
2. (b) where 20.19(1)(a) does not apply, the firm’s first accounting reference date following the Capital+ changeover date which caused 20.18 to apply; or
2. (2) where the data item required to be submitted under 20.18(3) is PRA101 or PRA102, the frequency period specified in column (3) of the Capital+ reporting table, starting with the next Capital+ reference date after the Capital+ changeover date which caused 20.18 to apply.

20.20

Where 20.18 applies as a result of 20.14(2), and where at any Capital+ reference date before a firm is required to submit its first data item under 20.18(3), the firm satisfies a higher Capital+ condition than the new Capital+ condition which caused 20.18 to apply:

1. (1) the changes specified in 20.18 cease to take effect; and
2. (2) 20.16 applies.

20.21

The Capital+ reporting table below sets out, in respect of the requirements to submit data items in this Chapter:

1. (1) in column (1), the Capital+ conditions to which the obligations to submit data items relate;
2. (2) in column (2), the data items which must be submitted by a firm where the firm meets any Capital+ condition set out in column (1);
3. (3) in column (3), the frequency at which a firm must submit each data item;
4. (4) in column (4), the due date for submission of each data item, being the last day of the period starting from the end of each frequency period and ending with the number of business days set out in column (4); and
5. (5) in column (5), the rule which sets out the basis or bases on which each data item must be completed.

Capital+ reporting table

20.22

Where a firm is required to submit a data item in accordance with this rule, that data item should be completed:

1. (1) if the firm is not part of a consolidation group and the firm satisfies Capital+ condition 1 on the basis of 20.6(3) or Capital+ condition 3 on the basis of 20.8(3), on an individual basis;
2. (2) if the firm is a parent institution in a Member State and the firm satisfies Capital+ condition 1 on the basis of 20.6(1) or Capital+ condition 3 on the basis of 20.8(1), on the basis of its consolidated situation; or
3. (3) if the firm is controlled by a parent financial holding company in a Member State, a parent mixed financial holding company in a Member State or a parent institution in a Member State and the PRA is responsible for supervision of that holding company or parent institution in a Member State on a consolidated basis under Article 111 of the CRD and the firm satisfies Capital+ condition 1 on the basis of 20.6(2) or Capital+ condition 3 on the basis of 20.8(2), on the basis of the consolidated situation of that holding company or parent institution in a Member State.

20.22A

If a firm meets a Capital+ condition on the basis of 20.6(4), 20.8(4) or 20.10A, it must submit the data item on a sub-consolidated basis in addition to meeting any requirement to submit a data item on an individual basis or on the basis of its, its holding company’s or its parent institution in a Member State’s consolidated situation.

20.23

Where a firm is required to submit a data item in accordance with this rule, as set out in the Capital+ reporting table, that data item should be completed on an individual basis.

20.24

Where a firm is required to submit a data item in accordance with this rule, as set out in the Capital+ reporting table, that data item should be completed:

1. (1) if the firm is a parent institution in a Member State and the firm satisfies Capital+ condition 5 on the basis of 20.10(2)(a) or Capital+ condition 7 on the basis of 20.12, on the basis of its consolidated situation; or
2. (2) if the firm is controlled by a parent financial holding company in a Member State, a parent mixed financial holding company in a Member State or a parent institution in a Member State and the PRA is responsible for supervision of that holding company or parent institution in a Member State on a consolidated basis under Article 111 of the CRD and the firm satisfies Capital+ condition 5 on the basis of 20.10(2)(b) or Capital+ condition 7 on the basis of 20.12, on the basis of the consolidated situation of that holding company or parent institution in a Member State.

21.1

This Chapter applies to an operational continuity firm.

21.2

An operational continuity firm must submit to the PRA annually (on a calendar year basis), within 45 business days after the end of the calendar year, the completed data item PRA109.

22.1

This Chapter applies only to:

1. (1) an incoming firm; or
2. (2) a third country firm,
3. that is:
4. (3) a bank; or
5. (4) a designated investment firm.

22.2

A firm must provide the PRA with information in accordance with the Branch Return Form. The information must be provided as at 30 June and 31 December each year and provided within 30 business days of the date to which the information relates.

22.3

The Branch Return Form can be found here.

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