Prudential Regulation Authority Rulebook

1.

Firms must submit information to the PRA annually using the following templates (as applicable):

1. (a) [Note: Provision left blank];
2. (b) where the firm is exempted from reporting template IR.06.02.01 of Chapter 9 in relation to the last quarter of the firm’s financial year in accordance with a direction given by the PRA under section 138A of FSMA, template IR.06.02.01 of Chapter 9, providing an item-by-item list of assets, following the instructions set out in section IR.06.02 of Chapter 10;
3. (c) where the firm:
   1. (i) is exempted from reporting template IR.06.03.01 of Chapter 9 in relation to the last half-year of the firm’s financial year in accordance with a direction given by the PRA under section 138A of FSMA; or
   2. (ii) has not reported it semi-annually because the ratio of collective investments held by the firm to total investments (as referred to in Article 7A(1) of this Chapter), is not higher than 30%,
   3. template IR.06.03.01 of Chapter 9, providing information on the look-through of all collective investments held by the firm, following the instructions set out in section IR.06.03 of Chapter 10;
4. (d) [Note: Provision left blank];
5. (e) where the firm is exempted from reporting template IR.08.01.01 in relation to the last quarter of the firm’s financial year in accordance with a direction given by the PRA under section 138A of FSMA, template IR.08.01.01 of Chapter 9, providing an item-by-item list of open positions of derivatives, following the instructions set out in section IR.08.01 of Chapter 10;
6. (f) [Note: Provision left blank];
7. (g) template IR.09.01.01 of Chapter 9, specifying information on income, gains and losses in the reporting period by asset category, following the instructions set out in section IR.09.01 of Chapter 10;
8. (h) where the value of the underlying securities, on and off-balance sheet, involved in lending or repurchase agreements, for contracts with maturity dates falling after the reporting reference date, represents more than 5% of the total investments as reported in items C0010/R0070 and C0010/R0220 of template IR.02.01.01, template IR.10.01.01 of Chapter 9, providing an item-by-item list of securities lending and repurchase agreements, on and off-balance sheet, following the instructions set out in section IR.10.01 of Chapter 10; and
9. (i) where the ratio of the value of assets held as collateral to total balance sheet as reported in items C0010/R0500 of template IR.02.01.01 exceeds 10%, template IR.11.01.01 of Chapter 9, providing an item-by-item list of assets held as collateral, consisting of all types of off-balance sheet asset categories held as collateral, following the instructions set out in section IR.11.01 of Chapter 10.