Prudential Regulation Authority Rulebook

1.

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

1. (a) template IR.02.01.01 of Chapter 9, specifying balance sheet information using both the valuation in accordance with the valuation principles set out in the Valuation Part and the valuation following the consolidated financial statements, following the instructions set out in section IR.02.01 of Chapter 10;
2. (b) template IR.02.02.01 of Chapter 9, specifying information on assets and liabilities by currency, following the instructions set out in section IR.02.02 of Chapter 10;
3. (c) where any of the following conditions apply, template IR.03.01.04 of Chapter 9, specifying general information on off-balance sheet items, following the instructions set out in section IR.03.01 of Chapter 10:
   1. (i) the amount of either of the following values is higher than 2% of total assets as set out in template IR.02.01.01 of Chapter 9:
      1. (C0020/R0010) Value of guarantee/collateral/contingent liabilities - Guarantees provided by undertakings within the group, including letters of credit plus (C0020/R0300) Value of guarantee/collateral/contingent liabilities - Total collateral pledged plus (C0010/R0400) Maximum value - Total Contingent liabilities;
      2. (C0020/R0030) Value of guarantee/collateral/contingent liabilities - Guarantees received by undertakings within the group, including letters of credit plus (C0020/R0200) Value of guarantee/collateral/contingent liabilities - Total collateral held; or
   2. (ii) any undertaking within the group has provided or received an unlimited guarantee;
4. (d) template IR.03.02.04 of Chapter 9, providing a list of off-balance sheet unlimited guarantees received, following the instructions set out in section IR.03.02 of Chapter 10;
5. (e) template IR.03.03.04 of Chapter 9, providing a list of off-balance sheet unlimited guarantees provided, following the instructions set out in section IR.03.03 of Chapter 10;
6. (f) template IR.05.02.01 of Chapter 9, specifying information on premiums, claims and expenses by country applying the valuation and recognition principles used in the consolidated financial statements, following the instructions set out in section IR.05.02 of Chapter 10;
7. (g) template 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; and
8. (h) template 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.

2.

The templates referred to in points (a) and (b) of paragraph 1 must only be submitted by firms and, where applicable, UK holding companies which, for the calculation of group solvency, use method 1, either exclusively or in combination with method 2.