Prudential Regulation Authority Rulebook

1.

Firms 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 the valuation in accordance with the valuation principles set out in the Valuation Part and the valuation following the firm’s 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.03.01.01 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 the firm, including letters of credit plus (C0020/R0300) Value of guarantee/collateral/contingent liabilities - Total collateral pledged plus (C0010/R0400) Maximum value - Total Contingent liabilities; or
      2. (C0020/R0030) Value of guarantee/collateral/contingent liabilities - Guarantees received by the firm, including letters of credit plus (C0020/R0200) Value of guarantee/collateral/contingent liabilities - Total collateral held;
   2. (ii) the firm has provided or received any unlimited guarantee;
4. (d) template IR.03.02.01 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.03.03.01 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 firm’s financial statements, following the instructions set out in section IR.05.02 of Chapter 10;
7. (g) template IR.05.03.01 of Chapter 9, specifying information on life income and expenditure, following the instructions set out in section IR.05.03 of Chapter 10;
8. (h) template IR.05.04.01 of Chapter 9, specifying information on non-life income, expenditure and business model analysis, following the instructions set out in section IR.05.04 of Chapter 10;
9. (i) template IR.05.05.01 of Chapter 9, specifying information on life premiums and claims by country, following the instructions set out in section IR.05.05 of Chapter 10;
10. (j) template IR.05.06.01 of Chapter 9, specifying information on non-life premiums and claims by country, following the instructions set out in section IR.05.06 of Chapter 10; and
11. (k) where life premiums (excluding unit-linked premiums) written in the most recent reporting year exceed £1 billion, template IR.05.10.01 of Chapter 9, specifying excess capital generation, following the instructions set out in section IR.05.10 of Chapter 10.