Prudential Regulation Authority Rulebook

9.1

The following IR.01.01 templates can be found here:

1. (a) template IR.01.01.01, specifying the content of the submission;
2. (b) template IR.01.01.02, specifying the content of the submission;
3. (c) template IR.01.01.04, specifying the content of the submission;
4. (d) template IR.01.01.05, specifying the content of the submission;
5. (e) template IR.01.01.07, specifying the content of the submission;
6. (f) template IR.01.01.08, specifying the content of the submission;
7. (g) template IRR.01.01.01, specifying the content of the submission;
8. (h) template IRR.01.01.04, specifying the content of the submission; and
9. (i) template IRR.01.01.07, specifying the content of the submission.

9.2

The following IR.01.02 templates can be found here:

1. (a) template IR.01.02.01, specifying basic information on the firm and the content of reporting in general;
2. (b) template IR.01.02.04, specifying basic information on the group and the content of the reporting in general; and
3. (c) template IR.01.02.07, specifying basic information on the third country branch and the content of the reporting in general.
   

9.3

The following IR.01.03 templates can be found here:

1. (a) template IR.01.03.01, specifying basic information on ring-fenced funds and matching adjustment portfolios; and
2. (b) template IR.01.03.04, specifying basic information on ring-fenced funds and matching adjustment portfolios.

9.4

The following IR.01.04 templates can be found here:

1. (a) template IR.01.04.07, specifying information regarding the financial position, including solvency, of the third country branch undertaking.

9.5

The following IR.02.01 templates can be found here:

1. (a) template IR.02.01.01, 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 firm's financial statements (or the consolidated financial statements, as applicable);
2. (b) template IR.02.01.02, specifying balance sheet information using the valuation in accordance with the valuation principles set out in the Valuation Part;
3. (c) template IR.02.01.07, specifying balance sheet information using the valuation in accordance with the valuation principles set out in the Valuation Part and the valuation according to the branch management accounts value for the branch operations;
4. (d) template IR.02.01.08, specifying balance sheet information using the valuation in accordance with the valuation principles set out in the Valuation Part;
5. (e) template IRR.02.01.01, 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 firm’s financial statements (or the consolidated financial statements, as applicable); and
6. (f) template IRR.02.01.07, specifying balance sheet information using the valuation in accordance with the valuation principles set out in the Valuation Part and the valuation according to the branch management accounts value for the branch operations.

9.6

The following IR.02.02 templates can be found here:

1. (a) template IR.02.02.01, specifying information on assets and liabilities by currency. 

9.7

The following IR.02.03 templates can be found here:

1. (a) template IR.02.03.07, specifying additional branch balance sheet information.

9.8

The following IR.03.01 templates can be found here:

1. (a) template IR.03.01.01, specifying general information on off-balance sheet items; and 
2. (b) template IR.03.01.04, specifying general information on off-balance sheet items.
   

9.9

The following IR.03.02 templates can be found here:

1. (a) template IR.03.02.01, providing a list of off-balance sheet unlimited guarantees received; and 
2. (b) template IR.03.02.04, providing a list of off-balance sheet unlimited guarantees received.

9.10

The following IR.03.03 templates can be found here:

1. (a) template IR.03.03.01, providing a list of off-balance sheet unlimited guarantees provided; and 
2. b) template IR.03.03.04, providing a list of off-balance sheet unlimited guarantees provided. 

9.11

The following IR.05.02 templates can be found here:

1. (a) template IR.05.02.01, specifying information on premiums, claims and expenses by country, applying the valuation and recognition principles used in the firm's financial statements (or in the consolidated financial statements or the branch management accounts for the branch operations, as applicable).

9.12

The following IR.05.03 templates can be found here:

1. (a) template IR.05.03.01, specifying information on life income and expenditure;
2. (b) template IR.05.03.02, specifying information on life income and expenditure; and
3. (c) template IRR.05.03.01, specifying information on life income and expenditure.
4.  

9.13

The following IR.05.04 templates can be found here:

1. (a) template IR.05.04.01, specifying information on non-life income, expenditure and business model analysis; 
2. (b) template IR.05.04.02, specifying information on non-life income and expenditure; and
3. (c) template IR.05.04.07, specifying information on non-life income, expenditure and business model analysis. 

9.14

The following IR.05.05 templates can be found here:

1. (a) template IR.05.05.01, specifying information on life premiums and claims by country.

9.15

The following IR.05.06 templates can be found here:

1. (a) template IR.05.06.01, specifying information on non-life premiums and claims by country.

9.16

The following IR.05.07 templates can be found here:

1. (a) template IR.05.07.01, specifying information on the portfolio of securities.

9.17

The following IR.05.08 templates can be found here:

1. (a) template IR.05.08.01, specifying information on material pooling agreements.

9.18

The following IR.05.09 templates can be found here:

1. (a) template IR.05.09.01, specifying information on calls for contributions and the financial performance of the firm (or third country branch, as applicable).

9.19

The following IR.05.10 templates can be found here:

1. (a) template IR.05.10.01, specifying excess capital generation.

9.20

The following IR.06.02 templates can be found here:

1. (a) template IR.06.02.01, providing an item-by-item list of assets; and
2. (b) template IR.06.02.04, providing an item-by-item list of assets. 

9.21

The following IR.06.03 templates can be found here:

1. (a) template IR.06.03.01, providing information on the look-through of all collective investments held by the firm (or group, as applicable).

9.22

The following IR.08.01 templates can be found here:

1. (a) template IR.08.01.01, providing an item-by-item list of open positions of derivatives; and 
2. (b) template IR.08.01.04, providing an item-by-item list of open positions of derivatives. 

9.23

The following IR.09.01 templates can be found here:

1. (a) template IR.09.01.01, specifying information on income, gains and losses in the reporting period by asset category; and 
2. (b) template IR.09.01.04, specifying information on income, gains and losses in the reporting period by asset category. 

9.24

The following IR.10.01 templates can be found here:

1. (a) template IR.10.01.01, providing an item-by-item list of securities lending and repurchase agreements, on and off-balance sheet; and
2. (b) template IR.10.01.04, providing an item-by-item list of securities lending and repurchase agreements on and off-balance sheet. 

9.25

The following IR.11.01 templates can be found here:

1. (a) template IR.11.01.01, providing an item-by-item list of assets held as collateral, consisting of all types of off-balance sheet asset categories held as collateral; and
2. (b) template IR.11.01.04, providing an item-by-item list of assets held as collateral, consisting of all types of off-balance sheet asset categories held as collateral. 

9.26

The following IR.12.01 templates can be found here:

1. (a) template IR.12.01.01, specifying information on life technical provisions  (or the provisions referred to in Third Country Branches 6.1 (life), as applicable);
2. (b) template IR.12.01.02, specifying information on life technical provisions (or the provisions referred to in Third Country Branches 6.1 (life), as applicable); and
3. (c) template IRR.12.01.01, specifying information on life technical provisions (or the provisions referred to in Third Country Branches 6.1 (life), as applicable).

9.27

The following IR.12.03 templates can be found here:

1. (a) template IR.12.03.01, specifying information on life best estimate (or life branch best estimate, as applicable) liabilities by country.

9.28

The following IR.12.04 templates can be found here:

1. (a) template IR.12.04.01, specifying information on best estimate assumptions for life insurance risks

9.29

The following IR.12.05 templates can be found here:

1. (a) template IR.12.05.01, specifying information on value of bonus for with-profits insurance business; and
2. (b) template IRR.12.05.01, specifying information on value of bonus for with-profits insurance business.

9.30

The following IR.12.06 templates can be found here:

1. (a) template IR.12.06.01, specifying information on liabilities and assets for with-profits insurance business; and
2. (b) template IRR.12.06.01, specifying information on liabilities and assets for with-profits insurance business.

9.31

The following IR.14.01 templates can be found here:

1. (a) template IR.14.01.01 specifying information on life obligations analysis, including life insurance and reinsurance contracts and annuities stemming from non-life contracts, by product issued by the firm (or third country branch, as applicable).
   

9.32

The following IR.16.01 templates can be found here:

1. (a) template IR.16.01.01, specifying information on annuities stemming from non-life insurance obligations issued by the firm (or third country branch, as applicable) under direct insurance business, regarding all lines of business originating annuities and additionally by currency. 

9.33

The following IR.16.02 templates can be found here:

1. (a) template IR.16.02.01, specifying information on the projection of best estimate (or branch best estimate, as applicable) future cash flows of annuities stemming from non-life business.

9.34

The following IR.17.01 templates can be found here:

1. (a) template IR.17.01.01, specifying information on non-life technical provisions (or the provisions referred to in Third Country Branches 6.1 (non-life), as applicable) by line of business;
2. (b) template IR.17.01.02, specifying information on non-life technical provisions (or provisions referred to in Third Country Branches 6.1 (non-life), as applicable) for each line of business; and
3. (c) template IRR.17.01.01, specifying information on non-life technical provisions (or provisions referred to in Third Country Branches 6.1 (non-life), as applicable), for each line of business. 
   

9.35

The following IR.17.03 templates can be found here:

1. (a) template IR.17.03.01, specifying information on non-life best estimate (or non-life branch best estimate, as applicable) liabilities by country. 

9.36

The following IR.18.01 templates can be found here:

1. (a) template IR.18.01.01, specifying information on the projection of future cash flows based on the best estimate (or branch best estimate, as applicable) of the non-life business.

9.37

The following IR.18.02 templates can be found here:

1. (a) template IR.18.02.01, specifying information on the projection of future cash flows based on liabilities of the non-life business. 

9.38

The following IR.19.01 templates can be found here:

1. (a) template IR.19.01.01, specifying information on non-life insurance claims in the format of development triangles, for the total of each non-life line of business and additionally by currency; and
2. (b) template IR.19.01.21, specifying information on non-life insurance claims in the format of development triangles.  
   

9.39

The following IR.19.02 templates can be found here:

1. (a) template IR.19.02.01, specifying information on non-life insurance claims.

9.40

The following IR.20.01 templates can be found here:

1. (a) template IR.20.01.01, specifying information on the development of the distribution of the claims incurred at the end of the financial year for each line of business. 

9.41

The following IR.21.02 templates can be found here:

1. (a) template IR.21.02.01, specifying information on non-life underwriting risks.

9.42

The following IR.21.04 templates can be found here:

1. (a) template IR.21.04.01, specifying information on cyber underwriting risk.

9.43

The following IR.22.01 templates can be found here:

1. (a) template IR.22.01.01, specifying information on the impact of the long term guarantees and transitional measures;
2. (b) template IR.22.01.04, specifying information on the impact of the long term guarantee and transitional measures;
3. (c) template IR.22.01.21, specifying information on the impact of the long term guarantee and transitional measures; and
4. (d) template IR.22.01.22, specifying information on the impact of the long term guarantee and transitional measures.  
   

9.44

The following IR.22.02 templates can be found here:

1. (a) template IRR.22.02.01, specifying information on the projection of future cash flows for the best estimate calculation by each matching adjustment portfolio. 

9.45

The following IR.22.03 templates can be found here:

1. (a) template IRR.22.03.01, specifying information on the matching adjustment portfolios by each matching adjustment portfolio.

9.46

The following IR.22.04 templates can be found here:

1. (a) template IR.22.04.01, specifying information on the interest rate transitional measure.

9.47

The following IR.22.07 templates can be found here:

1. (a) template IR.22.07.01, specifying information on the best estimate subject to volatility adjustment by currency.

9.48

The following IR.23.01 templates can be found here:

1. (a) template IR.23.01.01 specifying information on own funds; and
2. (b) template IR.23.01.04, specifying information on own funds.
3.  

9.49

The following IR.23.02 templates can be found here:

1. (a) template IR.23.02.01, providing detailed information on own funds by tiers; and
2. (b) template IR.23.02.04, providing detailed information on own funds by tiers.

9.50

The following IR.23.03 templates can be found here:

1. (a) template IR.23.03.01, specifying information on annual movements on own funds; and
2. (b) template IR.23.03.04, specifying information on annual movements on own funds.

9.51

The following IR.23.04 templates can be found here:

1. (a) template IR.23.04.01, providing a list of items on own funds; and
2. (b) template IR.23.04.04, providing a list of items on own funds.

9.52

The following IR.23.05 templates can be found here:

1. (a) template IR.23.05.03, specifying information on the Society’s SCR and MCR.

9.53

The following IR.24.01 templates can be found here:

1. (a) template IR.24.01.01, specifying information on participations held by the firm and an overview of the calculation for the deduction from own funds related to participations in financial and credit institutions.

9.54

The following IR.25.04 templates can be found here:

1. (a) template IR.25.04.01, specifying information in relation to the calculation of the SCR;
2. (b) template IR.25.04.04, specifying information in relation to the calculation of the group SCR;
3. (c) template IR.25.04.21, specifying information in relation to the calculation of the SCR;
4. (d) template IR.25.04.22, specifying information in relation to the calculation of the group SCR; and
5. (e) template IRR.25.04.01, specifying information in relation to the calculation of the notional SCR (or the notional group SCR, as applicable).
6.  

9.55

The following IR.25.05 templates can be found here:

1. (a) template IR.25.05.01, specifying information in relation to the calculation of the SCR (or the group SCR, as applicable) where the firm (or group, as applicable) uses one or more internal models or a partial internal model; and
2. (b) template IRR.25.05.01 specifying information on the notional SCR (ring-fenced funds, matching adjustment portfolios, remaining part) where the firm uses a full internal model or a partial internal model.
3.  

9.56

The following IR.25.06 templates can be found here:

1. (a) template IR.25.06.01, specifying the SCR – loss-absorbing capacity of deferred taxes.

9.57

The following IR.26.01 templates can be found here:

1. (a) template IR.26.01.01, specifying information on market risk; and
2. (b) template IRR.26.01.01, specifying information on market risk.

9.58

The following IR.26.02 templates can be found here:

1. (a) template IR.26.02.01, specifying information on counterparty default risk; and
2. (b) template IRR.26.02.01, specifying information on counterparty default risk.

9.59

The following IR.26.03 templates can be found here:

1. (a) template IR.26.03.01, specifying information on life underwriting risk; and
2. (b) template IRR.26.03.01, specifying information on life underwriting risk.

9.60

The following IR.26.04 templates can be found here:

1. (a) template IR.26.04.01, specifying information on health underwriting risk; and
2. (b) template IRR.26.04.01, specifying information on health underwriting risk.

9.61

The following IR.26.05 templates can be found here:

1. (a) template IR.26.05.01, specifying information on non-life underwriting risk; and
2. (b) template IRR.26.05.01, specifying information on non-life underwriting risk.

9.62

The following IR.26.06 templates can be found here:

1. (a) template IR.26.06.01, specifying information on operational risk; and
2. (b) template IRR.26.06.01, specifying information on operational risk.

9.63

The following IR.26.07 templates can be found here:

1. (a) template IR.26.07.01, specifying information on the simplifications used in the calculation of the SCR; and
2. (b) template IRR.26.07.01, specifying information on the simplifications used in the calculation of the notional SCR.

9.64

The following IR.27.01 templates can be found here:

1. (a) template IR.27.01.01, specifying information on SCR (non-life and health catastrophe risk); and
2. (b) template IRR.27.01.01, specifying information on notional SCR (non-life and health catastrophe risk), can be found here.

9.65

The following IR.28.01 templates can be found here:

1. (a) template IR.28.01.01, specifying information on the MCR where firms carry on only long- term insurance business or only general insurance business or reinsurance business.

9.66

The following IR.28.02 templates can be found here:

1. (a) template IR.28.02.01, specifying information on the MCR where firms carry on both long-term and general insurance business.

9.67

The following IR.30.03 templates can be found here:

1. (a) template IR.30.03.01, specifying information on outwards reinsurance contracts in the next reporting year covering information on outwards reinsurance facultative and treaty arrangements the period of validity of which includes or overlaps with the next reporting year.

9.68

The following IR.30.04 templates can be found here:

1. (a) template IR.30.04.01, specifying information on reinsurer participations on the outwards reinsurance contracts in the next reporting year covering information on outwards reinsurance facultative and treaty arrangements the period of validity of which includes or overlaps with the next reporting year.

9.69

The following IR.30.05 templates can be found here:

1. (a) template IR.30.05.01, specifying reinsurer and collateral provider entity information.

9.70

The following IR.30.06 templates can be found here:

1. (a) template IR.30.06.01, specifying life outwards reinsurance summary.

9.71

The following IR.30.07 templates can be found here:

1. (a) template IR.30.07.01, specifying life outwards reinsurance proportional cover.

9.72

The following IR.30.08 templates can be found here:

1. (a) template IR.30.08.01, specifying life outwards reinsurance non-proportional cover.

9.73

The following IR.31.01 templates can be found here:

1. (a) template IR.31.01.01, specifying information on outwards reinsurance balance sheet exposures (or branch balance sheet exposures, as applicable); and
2. (b) template IR.31.01.04, specifying information on outwards reinsurance balance sheet exposures.

9.74

The following IR.32.01 templates can be found here:

1. (a) template IR.32.01.04, specifying information on the insurance undertakings and reinsurance undertakings in the scope of the group; and
2. (b) template IR.32.01.22, specifying information on the undertakings in the scope of the group.

9.75

The following IR.33.01 templates can be found here:

1. (a) template IR.33.01.04, specifying information on requirements of insurance undertakings and reinsurance undertakings in the scope of the group.
2.  

9.76

The following IR.34.01 templates can be found here:

1. (a) template IR.34.01.04, specifying information on financial undertakings, other than insurance undertakings and reinsurance undertakings, and on non-regulated undertakings carrying out financial activities.

9.77

The following IR.35.01 templates can be found here:

1. (a) template IR.35.01.04, specifying information on technical provisions (or equivalent) of third country insurance undertakings and third country reinsurance undertakings within the group.
2.  

9.78

The following IR.36.01 templates can be found here:

1. (a) template IR.36.01.01, specifying information on significant intra-group transactions, involving equity-type transactions, debt and asset transfer.

9.79

The following IR.36.02 templates can be found here:

1. (a) template IR.36.02.01, specifying information on significant intra-group transactions on derivatives, including the guarantees supporting any derivatives instruments.

9.80

The following IR.36.04 templates can be found here:

1. (a) template IR.36.04.01, specifying information on significant intra-group transactions on internal cost sharing, contingent liabilities other than derivatives and off-balance sheet items and other types of intra-group transactions.

9.81

Template QMC.01, specifying information on model changes and supporting qualitative information, can be found here.

9.82

Template AoC.01, setting out the analysis of change referred to in Solvency Capital Requirement Models 13A, including both quantitative and qualitative information and a supporting qualitative analysis, can be found here.

9.83

The following MALIR templates can be found here:

1. (a) template MALIR 1, specifying firm information; and
2. (b) template MALIR 2, specifying asset cash-flows; and 
3. (c) template MALIR 3, specifying liability cash-flows; and
4. (d) template MALIR 4, specifying matching adjustment portfolio output; and
5. (e) template MALIR 5, specifying matching tests; and
6. (f) template MALIR 6, specifying further information on assets; and
7. (g) template MALIR 7, specifying the reconciliation with IR.06.02.