Prudential Regulation Authority Rulebook

With regard to the information referred to in point (c) of Article 23(1), quarterly measurements may rely on estimates and estimation methods to a greater extent than measurements of annual financial data. The measurement procedures for the quarterly reporting must be designed to ensure that the resulting information is reliable and complies with the standards laid down in the laws of the United Kingdom and that all material information that is relevant for the understanding of the data is reported.