Prudential Regulation Authority Rulebook

1.

Firms and, where applicable, UK holding companies must submit information to the PRA quarterly using the following templates (as applicable):

1. (a) template IR.01.01.05 of Chapter 9, specifying the content of the submission, following the instructions set out in section IR.01.01 of Chapter 10;
2. (b) template IR.01.02.04 of Chapter 9, specifying basic information on the group and the content of the reporting in general, following the instructions set out in section IR.01.02 of Chapter 10;
3. (c) where, for the calculation of group solvency, the group uses method 1, either exclusively or in combination with method 2, template IR.02.01.02 of Chapter 9, specifying balance sheet information using the valuation in accordance with the valuation principles set out in the Valuation Part, following the instructions set out in section IR.02.01 of Chapter 10;
4. (d) IR.05.03.02 of Chapter 9, specifying information on life income and expenditure, following the instructions set out in section IR.05.03 of Chapter 10;
5. (e) IR.05.04.02 of Chapter 9, specifying information on non-life income and expenditure, following the instructions set out in section IR.05.04 of Chapter 10;
6. (f) subject to Article 27(1)(b), template IR.06.02.04 of Chapter 9, providing an item-by-item list of assets, following the instructions set out in section IR.06.02 of Chapter 10;
7. (g) subject to Article 27(1)(c)(i), where the ratio of collective investments held by the group to total investments is higher than 30%, template IR.06.03.01 of Chapter 9, providing information on the look-through of all collective investments held by the group, following the instructions set out in section IR.06.03 of Chapter 10;
8. (h) subject to Article 27(1)(e), template IR.08.01.04 of Chapter 9, providing an item-by-item list of open positions of derivatives, following the instructions set out in section R.08.01 of Chapter 10; and
9. (i) template IR.23.01.04 of Chapter 9, specifying information on own funds, following the instructions set out in section IR.23.01 of Chapter 10.

2.

For the purposes of point (g) of paragraph 1, where for the calculation of group solvency method 1 is used exclusively, the ratio of collective investments held by the group to total investments must be determined by the sum of items C0010/R0180, collective investment undertakings included in item C0010/R0220 and collective investment undertakings included in item C0010/R0090 of template IR.02.01.02, divided by the sum of items C0010/R0070 and C0010/R0220 of template IR.02.01.02. Where, for the calculation of group solvency, method 1 is used in combination with method 2, or method 2 is used exclusively, the ratio must be calculated in accordance with the first sentence and adjusted in order to capture the required items of all entities included in the scope of template IR.06.02.04 of Chapter 9.

3.

Templates set out in point (f) and (g) of paragraph 1 must be submitted at Quarter 4 of the financial year only.