SUP 16
Reporting requirements
SUP 16.1
Application
- 01/12/2004
SUP 16.1.1
See Notes
This chapter applies to every firmwithin a category listed in column (2) of the table in SUP 16.1.3 R and in accordance with column (3) of that table.
- 01/04/2013
SUP 16.1.2
See Notes
The only categories of firm to which no section of this chapter applies are:
- (1) an ICVC;
- (2) an incoming EEA firm or incoming Treaty firm, unless it is:
- (a) a firm of a type listed in SUP 16.1.3 R as a type of firm to which SUP 16.6, SUP 16.9 ,SUP 16.12, or SUP 16.14 applies; or
- (b) an insurer with permission to effect or carry out life policies;
- (c) a firm with permission to establish, operate or wind up a personal pension scheme or a stakeholder pension scheme;
- (3) a UCITS qualifier.
- 01/04/2013
SUP 16.1.3
See Notes
Application of different sections of SUP 16(excluding SUP 16.13, SUP 16.15, SUP 16.16 and SUP 16.17)
- 23/07/2013
SUP 16.1.4
See Notes
(1) This chapter contains requirements to report to the
appropriate regulator
on a regular basis. These requirements include reports relating to a firm's financial condition, and to its compliance with other rules and requirements which apply to the firm. Where the relevant requirements are set out in another section of the Handbook, this chapter contains cross references. An example of this is financial reporting for insurers and friendly societies.
(2) Where such requirements already apply to a firm under legislation other than the Act, they are not referred to in this chapter. An example of this is reporting to the
appropriate regulator
by building societies under those parts of the Building Societies Act 1986 which have not been repealed.
(3) Requirements for individual firms reflect:
(a) the category of firm;
(b) the nature of business carried on;
(c) whether a firm has its registered office (or if it does not have a registered office, its head office) in the United Kingdom;
(e) the regulated activities the firm undertakes.
- 01/04/2013
SUP 16.1.7
See Notes
Where a PRA-authorised person is required to notify or provide any information to (a) the appropriate regulator by a PRA Handbook provision and (b) the FCA by the equivalent provision in the FCA Handbook, the PRA-authorised person is expected to comply with both provisions.
- 01/04/2013
SUP 16.2
Purpose
- 01/12/2004
SUP 16.2.1
See Notes
(1) In order to discharge its functions under the Act, the
appropriate regulator
needs timely and accurate information about firms. The provision of this information on a regular basis enables the
appropriate regulator
to build up over time a picture of firms' circumstances and behaviour.
(2)
Principle 11 requires a firm to deal with its regulators in an open and cooperative way, and to disclose to the appropriate regulatorappropriately anything relating to the firm of which the appropriate regulator would reasonably expect notice. The reporting requirements are part of the
appropriate regulator's
approach to amplifying Principle 11 by setting out in more detail the information that the
appropriate regulator
requires. They supplement the provisions of SUP 2 (Information gathering by the appropriate regulatoron its own initiative) and SUP 15 (Notifications to the FCA or PRA). The reports required under these rules help the
appropriate regulator
to monitor firms' compliance with Principles governing relationships between firms and their customers, with Principle 4, which requires firms to maintain adequate financial resources, and with other requirements and standards under the regulatory system.
- 01/04/2013
SUP 16.3
General provisions on reporting
- 01/12/2004
Application
SUP 16.3.1
See Notes
The effect of SUP 16.1.1 R is that this section applies to every firm except:
- (1) an ICVC;
- (2) an incoming EEA firm or incoming Treaty firm, which is not:
- (a) a firm of a type listed in SUP 16.1.3 R as a firm to which section SUP 16.6 or SUP 16.12 applies;
- (b) an insurer with permission to effect or carry out life policies;
- (3) a UCITS qualifier.
- 01/04/2013
Structure of the chapter
SUP 16.3.2
See Notes
This chapter has been split into the following sections, covering:
(1) annual controllers reports (SUP 16.4);
(2) annual close links reports (SUP 16.5);
(3) compliance reports (SUP 16.6);
(4) [deleted]
(5) persistency reports (SUP 16.8);
(6) annual appointed representatives reports (SUP 16.9);
(8) product sales data reporting (SUP 16.11);
(9) integrated regulatory reporting (SUP 16.12);
(11) client money and asset return (SUP 16.14);
(13)
prudent valuation reporting (SUP 16.16);
(14)
remuneration reporting (SUP 16.17); and
- 23/07/2013
SUP 16.3.3
See Notes
The annual controllers, annual close links, persistency and annual appointed representatives reports sections are the same for all categories of firm to which they apply.
- 01/04/2013
SUP 16.3.4
See Notes
The compliance section isset out by category of firm, with detailed requirements set out in tables giving:
(1) a brief description of each report;
(2) the frequency with which the report is required; and
(3) the due date for submission of the report.
- 01/04/2013
SUP 16.3.5
See Notes
Further requirements about the reports, such as form and content, are set out in the sections for each category of firm, where this is appropriate. In many cases, however, it is more appropriate to provide this information by means of a separate annex; in these cases the relevant section refers to the annex.
- 01/04/2013
How to submit reports
SUP 16.3.6
See Notes
A periodic report required to be submitted under this chapter, or under any other rule, must be submitted in writing in accordance with SUP 16.3.7 R to SUP 16.3.10 G, unless:
(1) a contrary intention appears; or
(2) the report is required under the listing rules.
- 01/04/2013
SUP 16.3.7
See Notes
A report or data item must:
(1) give the firm reference number (or all the firm reference numbers in those cases where a report is submitted on behalf of a number of firms,as set out in SUP 16.3.25 G); and
(2) if submitted in paper form, be submitted with the cover sheet contained in SUP 16 Annex 13 R fully completed.
- 01/04/2013
SUP 16.3.8
See Notes
A written report must be delivered to the appropriate regulator by one of the methods listed in SUP 16.3.9 R.
- 01/04/2013
SUP 16.3.9
See Notes
Method of submission of reports (see SUP 16.3.8 R)
| Method of delivery | |
| 1. | Post to the published address of the FCA for postal submission of reports |
| 2. | Leaving the report marked for the attention of "Central Reporting" at the published address of the FCA for hand delivery of reports and obtaining a dated receipt |
| 3. | Electronic mail or fax to the published e-mail address or fax number of the FCA's Central Reporting team |
| 4. | Online submission via the appropriate systems accessible from the appropriate regulator's website |
- 01/04/2013
SUP 16.3.10
See Notes
(1) The current published address of the FCA for postal submission of reports is:
| Central Reporting |
| The Financial ConductAuthority |
| PO BOX 35747 |
| London E14 5WP |
(2) The current published address of the FCA for hand delivery of reports is:
(a)
if the firm's usual supervisory contact at the appropriate regulator is based in London, or:
| Central Reporting |
| The Financial ConductAuthority |
| 25 The North Colonnade |
| Canary Wharf |
| London E14 5HS |
if the firm's usual supervisory contact at the appropriate regulator is based in London, or:
(3) The current published email address and fax number for the FCA's Central Reporting team is regulatory.reports@fca.org.uk Opens in a new window and 020 7066 3905. The Central Reporting team does not handle general correspondence between firms and the appropriate regulator . Accordingly, firms should not make submissions to the Central Reporting team's email address or fax number other than as directed in SUP 16.3.8 R.
- 01/04/2013
Complete reporting
SUP 16.3.11
See Notes
A firm must submit reports required under this chapter to the
appropriate regulator
containing all the information required.
- 01/04/2013
SUP 16.3.12
See Notes
SUP 15.6 refers to and contains requirements regarding the steps that firms must take to ensure that information provided to the appropriate regulator is accurate and complete. Those requirements apply to reports required to be submitted under this chapter.
- 01/04/2013
Timely reporting
SUP 16.3.13
See Notes
(1) A firm must submit a report required by this chapter in the frequency, and so as to be received by the
appropriate regulator
no later than the due date, specified for that report.
(2) If the due date for submission of a report required by this chapter falls on a day which is not a business day, the report must be submitted so as to be received by the
appropriate regulator
no later than the first business day after the due date.
(3) If the due date for submission of a report required by this chapter is a set period of time after the quarter end, the quarter ends will be the following dates, unless another rule or the reporting form states otherwise:
(4) If the due date for submission of a report required by this chapter is a set period of time after the end of a half-year, a quarter, or a month, the dates will be determined by (a) or (b) below except where otherwise indicated:
- 01/04/2013
Failure to submit reports
SUP 16.3.14
See Notes
(1) If a firm does not submit a complete report by the date on which it is due in accordance with the rules in, or referred to in, this chapter or the provisions of relevant legislation and any prescribed submission procedures, the firm must pay an administrative fee of £250.
(2) The administrative fee in (1) does not apply in respect of quarterly reports required to be submitted by credit unions whose liability to pay a periodic fee under FEES 4.2.1 R in respect of the A.1 activity group in
FEES 4 Annex 1A and FEES 4 Annex 1B R
, for the financial year prior to the due date for submission of the report, was limited to the payment of the minimum fee.
- 01/04/2013
SUP 16.3.14A
See Notes
Failure to submit a report in accordance with the rules in, or referred to in, this chapter or the provisions of relevant legislation may also lead to the imposition of a financial penalty and other disciplinary sanctions. A firm may be subject to reporting requirements under relevant legislation other than the Act, not referred to in this chapter. An example of this is reporting to the appropriate regulator by building societies under those parts of the Building Societies Act 1986 which have not been repealed (see SUP 16.1.4 G). If it appears to the appropriate regulator that, in the exceptional circumstances of a particular case, the payment of any fee would be inequitable, the appropriate regulator may reduce or remit all or part of the fee in question which would otherwise be payable (see FEES 2.3).
- 01/04/2013
SUP 16.3.15
See Notes
The
appropriate regulator
may from time to time send reminders to firms when reports are overdue. Firms should not, however, assume that the
appropriate regulator
has received a report merely because they have not received a reminder.
- 01/04/2013
SUP 16.3.16
See Notes
The firm is responsible for ensuring delivery of the required report at the by the due date. If a report is received by the
appropriate regulator
after the due date and the firm believes its delivery arrangements were adequate, it may be required to provide proof of those arrangements. Examples of such proof would be:
(1) "proof of posting" receipts from a UK post office or overseas equivalent which demonstrates that the report was posted early enough to allow delivery by the due date in accordance with the delivery service standards prescribed by the relevant postal authority; or
(2) recorded postal delivery receipts showing delivery on the required day; or
(3) records of a courier service provider showing delivery on the required day.
- 01/04/2013
Change of accounting reference date
SUP 16.3.17
See Notes
(2) When a firm extends its accounting period, it must make the notification in (1) before the previous accounting reference date.
(3) When a firm shortens its accounting period, it must make the notification in (1) before the new accounting reference date.
(4) SUP 16.10.4A R to SUP 16.10.4C G (Requirement to check the accuracy of standing data and to report changes to the appropriate regulator ) apply to any notification made under (1).
- 01/04/2013
SUP 16.3.18
See Notes
SUP 16.2.1 G emphasises the importance to the appropriate regulator of timely and accurate information. The extension of a firm's accounting period to more than 15 months may hinder the timely provision of relevant and important information to the appropriate regulator. This is because many due dates for reporting to the appropriate regulator are linked to firms' accounting reference dates. Indeed, for some categories of firm, the only reports required by the appropriate regulator have due dates for submission which are linked to the firm's accounting reference date. If the extension of a firm's accounting period appears likely to impair the effectiveness of the appropriate regulator's supervisory work, the appropriate regulator may take action to ensure that it continues to receive the information it requires on a timely basis. This may include the use of any of the tools of supervision set out in SUP 1.4.5 G.
- 01/04/2013
SUP 16.3.19
See Notes
If more than one firm in a group intends to change its accounting reference date at the same time, a single notification may be given to the appropriate regulator , as described in SUP 15.7.8 G.
- 01/04/2013
Service of Notices Regulations
SUP 16.3.22
See Notes
The Financial Services and Markets Act 2000 (Service of Notices) Regulations 2001 (SI 2001/1420) contain provisions relating to the service of documents on the
appropriate regulator
. They do not apply to reports required under SUP 16, because of the specific rules in this section.
- 01/04/2013
Confidentiality and sharing of information
SUP 16.3.23
See Notes
When the appropriate regulator receives a report which contains confidential information and whose submission is required under this chapter, it is obliged under Part 23of the Act (Public Record, Disclosure of Information and Co-operation) to treat that information as confidential. (See SUP 2.2.4 G for the FCA and SUP 2.2.4A G for the PRA)
- 01/04/2013
SUP 16.3.24
See Notes
SUP 2.3.12A G and SUP 2.3.12B G state that the appropriate regulator may pass to other regulators information which it has in its possession. Such information includes information contained in reports submitted under this chapter. The appropriate regulator's disclosure of information to other regulators is subject to SUP 2.2.4 G or SUP 2.2.4A G (Confidentiality of information).
- 01/04/2013
Reports from groups
SUP 16.3.25
See Notes
If this chapter requires the submission of a report or data item covering a group, a single report or data item may be submitted, and so satisfy the requirements of all firms in the group. Such a report or data item should contain the information required from all of them, meet all relevant due dates and indicate all the firms on whose behalf it is submitted; if necessary a separate covering sheet should list the firms on whose behalf a report or data item is submitted. Nevertheless, the requirement to provide a report or data item, and the responsibility for the report or data item, remains with each firm in the group. However, reporting requirements that apply to a firm, by reason of the firm being a member of a financial conglomerate, are imposed on only one member of the financial conglomerate (see, for example, SUP 16.12.32 R).
- 01/04/2013
SUP 16.3.26
See Notes
Examples of reports covering a group are:
(1) the compliance reports required from banks under SUP 16.6.4 R;
(2) annual controllers reports required under SUP 16.4.5 R;
(3) annual close links reports required under SUP 16.5.4 R
(4) consolidated financial reports required from banks under SUP 16.12.5 R;
(5) consolidated reporting statements required from securities and futures firms under SUP 16.12.11 R;
(6) reporting in relation to defined liquidity groups under SUP 16.12.
- 01/04/2013
SUP 16.4
Annual controllers report
- 01/12/2004
Application
SUP 16.4.1
See Notes
- 01/04/2013
SUP 16.4.2
See Notes
This section may be of relevance to a directive friendly society:
(1) if it has 10 members or less;
(2) if it has a delegate voting system and has 10 delegates or less; or
(3) if it has 20 members or less and effects or carries out group insurance contracts where one person may exercise one vote on behalf of the members of a group and one vote in their private capacity; or
where a member or delegate, whether alone or acting in concert, is entitled to exercise, or control the exercise of, 10% or more of the total voting power.- 01/04/2013
SUP 16.4.2A
See Notes
This section may be of relevance to non-directive firms.
- 01/04/2013
SUP 16.4.3
See Notes
Requirements for notifications of a change in control can be found in SUP 11 (Controllers and close links).
- 01/04/2013
Purpose
SUP 16.4.4
See Notes
A firm and its controllers are required to notify certain changes in control (see SUP 11 (Controllers and close links)). The purpose of the rules and guidance in this section is:
(1) to ensure that, in addition to such notifications, the appropriate regulator receives regular and comprehensive information about the identities of all of the controllers of a firm, which is relevant to a firm's continuing to satisfy the effective supervision threshold conditions;
(2) to implement certain requirements relating to annual reporting of controllers which must be imposed on firms under the Investment Services Directive, the Banking Consolidation Directive, the Consolidated Life Directive and the Third Non-Life Directive; and
(3) to support the regulatory functions under Part 12of the Act (Notices of acquisitions of control over UK authorised persons) (see SUP 11 (Controllers and close links)).
- 01/04/2013
Reporting requirement
SUP 16.4.5
See Notes
(1) A firm must submit a report to the appropriate regulator annually, containing the information in (3) or (4) (as applicable).
(2) A firm must submit the report in (1) to the appropriate regulator within four months of the firm's accounting reference date.
(3) If a firm is not aware:
(a) that it has any controllers; or
(b) of any changes in the identity of its controllers since the submission of its previous report under (1); or
(c) of any changes in the percentage of shares or voting power in the firm held by any controllers (alone or acting in concert) since the submission of its previous report;
then the report in (1) must confirm this.(4) Unless (3) applies, the report in (1) must contain a list of all the controllers as at the firm's accounting reference date of which it is aware and, for each such controller, state:
(a) its name;
(b) the percentage of voting power in the firm, or in the firm's parent undertaking, which it is entitled to exercise or control the exercise of, whether alone or acting in concert;
(c) the percentage of shares in the firm, or in the firm's parent undertaking, which it holds, whether alone or acting in concert;
(d) if the controller is a body corporate, its country of incorporation, address and registered number; and
(e) if the controller is an individual, his date and place of birth.
(4A) A firm that is a regulated entity must include in its report to the appropriate regulator under (1) whether any consolidation group of which it is a member is a third-country banking and investment group.
(4B) A firm does not have to give notice to the appropriate regulator under (4A) if it, or another member of the third-country banking and investment group, has already given notice to the appropriate regulator of the relevant fact.
(5) [deleted]
- 01/04/2013
SUP 16.4.6
See Notes
The information required by SUP 16.4.5 R(4) may be provided in the form of a group organisation chart.
- 01/04/2013
SUP 16.4.7
See Notes
If a group includes more than one firm, a single annual controllers report may be submitted, and so satisfy the requirements of all firms in the group. Such a report should contain the information required from all of them, meet all relevant due dates, indicate all the firms on whose behalf it is submitted and give their firm reference numbers. Nevertheless, the requirement to provide a report, and the responsibility for the report, remain with each firm in the group.
- 01/04/2013
SUP 16.4.8
See Notes
A firm may submit a single report satisfying the requirements of its annual controllers report (SUP 16.4.5 R) and its annual close links report (SUP 16.5.4 R). Such a report should contain the information required on both controllers and close links.
- 01/04/2013
SUP 16.4.9
See Notes
Firms are reminded of the requirement in SUP 11.4.10 R to take reasonable steps to keep themselves informed about the identity of their controllers.
- 01/04/2013
Exceptions: friendly societies and building societies
SUP 16.4.10
See Notes
If a firm is a friendly society or a building society, then it is required to submit a report under SUP 16.4.5 R only if it is aware that it has a controller.
- 01/04/2013
SUP 16.4.11
See Notes
In SUP 16.4.5 R and SUP 16.4.10 R, a building society may regard a person as not being a controller if that person is exempt from the obligation to notify a change in control under The Financial Services and Markets Act 2000 (Controllers) (Exemption) Order 2009 (SI 2009/774) (see SUP 11.3.2A G (2)).
- 01/04/2013
Exception: insurers
SUP 16.4.12
See Notes
An insurer need not submit a report under SUP 16.4.5 R to the extent that the information has already been provided to the appropriate regulator under IPRU(INS) 9.30R (Additional information on controllers).
- 01/04/2013
SUP 16.5
Annual Close Links Reports
- 01/12/2004
Application
SUP 16.5.1
See Notes
- 01/04/2013
Purpose
SUP 16.5.2
See Notes
A firm is required to notify the appropriate regulator of changes to its close links (see SUP 11.9). The effective supervision threshold conditions provide that, if a firm has close links with another person, the matters which are relevant in determining whether a firm satisfies the condition of being capable of being effective supervised include:
(2) whether those links or that relationship are likely to prevent the appropriate regulator's effective supervision of the firm; and
(3) if the person is subject to the laws, regulations or administrative provisions of a territory which is not an EEA State, whether those foreign provisions, or any deficiency in their enforcement, would prevent the appropriate regulator's effective supervision of the firm.
- 01/04/2013
SUP 16.5.3
See Notes
The purposes of the rules and guidance in this section are:
(1) to ensure that, in addition to such notifications, the appropriate regulator receives regular and comprehensive information about the identities of all persons with whom a firm has close links, which is relevant to a firm's continuing to satisfy the effective supervision threshold conditions and to the protection of consumers; and
(2) to implement certain requirements relating to the provision of information on close links which must be imposed on firms under the 'Post-BCCI Directive'.
- 01/04/2013
Report
SUP 16.5.4
See Notes
(1) A firm must submit a report to the
appropriate regulator
annually by completing the Close Links Notification Form (see
SUP 11.9.3B G for the FCA and SUP 11.9.3C G for the PRA) and must include the information in (3) or (4) (as applicable) and (5).
(2) A firm must submit the report in (1) to the
appropriate regulator
within four months of the
firm's
accounting reference date.
(3) If a firm is not aware:
(a) that it has any close links; or
(b) of any material changes to the details in (4) (a) to (c) in respect of its close links since the submission of its previous report under (1);
then the report in (1) must confirm this.(4) Unless (3) applies, the report in (1) must contain a list of all persons with whom the firm has close links as at the firm'saccounting reference date of which it is aware, and for each such person state:
(a) its name;
(b) the nature of the close links;
(c) if the close link is with a body corporate, its country of incorporation, address and registered number; and
(d) if the close link is with an individual, his date and place of birth.
- 01/04/2013
SUP 16.5.6
See Notes
If a group includes more than one firm, a single annual close links report may be submitted and so satisfy the requirements of all firms in the group. Such a report should contain the information required from all of them, meet all relevant due dates, indicate all the firms on whose behalf it is submitted and give their firm reference numbers. Nevertheless, the requirement to provide a report, and the responsibility for the report, remain with each firm in the group.
- 01/04/2013
SUP 16.5.7
See Notes
A firm may submit a single report satisfying the requirements of its annual controllers report (SUP 16.4.5 R) and its annual close links report (SUP 16.5.4 R). Such a report should contain the information required on both controllers and close links.
- 01/04/2013
SUP 16.5.8
See Notes
If a firm is an unincorporated friendly society, then it is only required to submit a report under SUP 16.5.4 R if it is aware that it has close links.
- 01/04/2013
SUP 16.6
Compliance reports
- 01/12/2004
Application
SUP 16.6.1
See Notes
The effect of SUP 16.1.1 R is that this section applies to every firm within a category listed in the left hand column of the table in SUP 16.6.2 G.
- 01/04/2013
SUP 16.6.2
See Notes
Applicable provisions of this section (see SUP 16.6.1 G)
| Category of firm | Applicable provisions |
| Bank | SUP 16.6.4 R - SUP 16.6.5 R |
|
Trustee
of an
AUT
Depositary of an ICVC Depositary of an ACS | SUP 16.6.6 R - SUP 16.6.9 G |
| OPS firm | SUP 16.6.6 R - SUP 16.6.8 R |
- 23/07/2013
Purpose
SUP 16.6.3B
See Notes
The PRA performs part of its supervision work by reviewing and analysing information about firms' records of compliance with prudential requirements and standards. The type of report the PRA requires will vary, depending on the type of business a firm undertakes. This information helps the PRA to determine whether a firm is complying with the requirements applicable to its business, and what procedures it is operating to ensure its compliance.
- 01/04/2013
Banks
SUP 16.6.4
See Notes
A bank must submit compliance reports to the appropriate regulator in accordance with SUP 16.6.5 R.
- 01/04/2013
SUP 16.6.5
See Notes
Compliance reports from a bank (see SUP 16.6.4 R)
| Report | Frequency | Due date |
| List of all overseas regulators for each legal entity in the firm's group | Annually | 6 months after the firm's accounting reference date |
| Organogram showing the authorised entities in the firm's group | Annually | 6 months after the firm's accounting reference date |
- 01/04/2013
SUP 16.10
Verification of standing data
- 01/04/2005
Application
SUP 16.10.1
See Notes
The effect of SUP 16.1.1 R is that this section applies to every firm except:
(1) an ICVC; or
(2) a UCITS qualifier; or
(3) a credit union; or
- 01/04/2013
Purpose
SUP 16.10.2
See Notes
Standing data is used by the
appropriate regulator
:
(1) to ensure that a firm is presented with the correct regulatory return when it seeks to report electronically;
(2) in order to communicate with a firm;
(3) as the basis for some sections of the
Financial Services Register; and
(4) in order to carry out thematic analysis across sectors and groups of firms.
- 01/04/2013
SUP 16.10.3
See Notes
In view of the importance attached to standing data, and the consequences which may result if it is wrong, this section provides the framework for a firm to check and correct it.
- 01/04/2013
Requirement to check the accuracy of standing data and to report changes to the appropriate regulator
SUP 16.10.4
See Notes
(1) Within 30 business days of its accounting reference date, a firm must check the accuracy of its standing data through the relevant section of the appropriate regulator's website.
(2) [paragraph suspended by FSA 2004/79]
(3) If any standing data is incorrect, the firm must submit the corrected standing data to the appropriate regulator, using the appropriate form set out in SUP 15 Ann 3 and in accordance with SUP 16.10.4A R.
- 01/04/2013
SUP 16.10.4A
See Notes
- (1) A firm other than a credit union must submit any corrected standing data under SUP 16.10.4R (3) online at the appropriate regulator's websiteusing the ONA system.
- (2) A credit union must submit any corrected standing data under SUP 16.10.4R (3) to static.data@fca.org.uk or via post or hand delivery to the FCA marked for the attention of the 'Static Data team'.
- (3) Where a firm is obliged to submit corrected standing data online under (1), if the FCA's information technology systems fail and online submission is unavailable for 24 hours or more, until such time as facilities for online submission are restored, a firm must submit its corrected standing data to static.data@fca.org.uk or via post or hand delivery to the FCA marked for the attention of the 'Static Data team'.
- 01/04/2013
SUP 16.10.4B
See Notes
If the FCA's information technology systems fail and online submission is unavailable for 24 hours or more, the FCA will endeavour to publish a notice on its website confirming that online submission is unavailable and that the alternative methods of submission set out in SUP 16.3.9 R should be used.
- 01/04/2013
SUP 16.10.4C
See Notes
Where SUP 16.10.4AR (3) applies to a firm, GEN 1.3.2 R (Emergency) does not apply.
- 01/04/2013
SUP 16.10.5
See Notes
The standing data is made available to the firm when the firm logs into the appropriate section of the
appropriate regulator's
website. The firm should check the standing data and send any corrections to the
appropriate regulator
. The
appropriate regulator's
preferred method of receiving corrections to standing data is by the online forms available at the
appropriate regulator's
website.
- 01/04/2013
SUP 16.10.6
See Notes
A firm may check, and submit corrections to, its standing data more frequently than annually.
- 01/04/2013
SUP 16.12
Integrated Regulatory Reporting
- 01/01/2008
Application
SUP 16.12.1
See Notes
The effect of SUP 16.1.1 R is that this section applies to every firm carrying on business set out in column (1) of SUP 16.12.4 R except:
- (1) an incoming EEA firm with permission for cross border services only;
- (1A) an incoming EEA firm in relation to its carrying on of bidding in emissions auctions;
- (2) an oil market participant that is not subject to the requirements of IPRU(INV) Chapter 3;
- (3) an authorised professional firm (other than one that must comply with IPRU(INV) 3, 5 or 13 in accordance with IPRU(INV) 2.1.4R, where SUP 16.12.4 R will apply in respect of the business the firm undertakes), which must comply with SUP 16.12.30 R and SUP 16.12.31 R; and
- (4) a financial conglomerate, which must comply with SUP 16.12.32 R: firms that are members of a financial conglomerate will have their own reporting requirements under SUP 16.12.32 R.
- 01/04/2013
Purpose
SUP 16.12.2
See Notes
- (1) Principle 4 requires firms to maintain adequate financial resources. The Interim Prudential sourcebooks, BIPRU and GENPRU set out the appropriate regulator's detailed capital adequacy requirements. By submitting regular data, firms enable the appropriate regulator to monitor their compliance with Principle 4 and their prudential requirements in the Handbook.
- (2) The data items submitted help the appropriate regulator analyse firms' financial and other conditions and performance and to understand their business. By means of further collation and review of the data which the data items provide, the appropriate regulator also uses the data items to identify developments across the financial services industry and its constituent sectors.
- (3) The requirements in this section differ according to a firm's regulated activity group (RAG), as different information is required to reflect different types of business. Standard formats are used for reporting, to assist compatibility between firms which carry on similar types of business. Timely submission is important to ensure the appropriate regulator has up-to-date information.
- 01/04/2013
Reporting requirement
SUP 16.12.3
See Notes
(1) Any firmpermitted to carry on any of the activities within each of the RAGs set out in column (1) of the table in SUP 16.12.4 R must:
(a)
(i) unless (ii) or (iii) applies, submit to the appropriate regulator the duly completed data items or other items applicable to the firm as set out in the provision referred to in column (2) of that table;
(ii) unless (iii) applies, where a firm is required to submit completed data items for more than one RAG, that firm must only submit the data item of the same name and purpose in respect of the lowest numbered RAG applicable to it, RAG 1 being the lowest and RAG 10 the highest;
(iii) where a firm is, but for this rule, required to submit data items for more than one RAG and this includes the submission of data items in respect of fees, the FOS or FSCS levy, or threshold conditions, that firm must only submit these data items if they belong to the lowest numbered of the RAGs applicable to it;
(iv) in the case of a non-EEA bank, or an EEA bank (whether or not it has permission for accepting deposits) other than one with permission for cross border services only, any data items submitted should, unless indicated otherwise, only cover the activities of the branch operation in the United Kingdom;
in the format specified as applicable to the firm in the provision referred to in column (2);(b) submit this information at the frequency and in respect of the periods set out in the provision referred to in column (3); and
(c) submit this information by the due date referred to in the provision referred to in column (4).
(2) Unless (3) applies, any data item in (1) must be submitted by electronic means made available by the appropriate regulator ;
(3) Paragraph(2) does not apply to:
(a) credit unions solely in relation to the reporting requirement for RAG 1 activities where the following submission methods apply:
(i) Post to the Bank of England for postal submission:
Regulatory Data Group
Statistics and Regulatory Data Division (HO5 A-B)
Bank of England
Threadneedle Street
London
EC2R 8AH
Regulatory Data Group
Statistics and Regulatory Data Division (HO5 A-B)
Bank of England
Threadneedle Street
London
EC2R 8AH
(ii) Leaving the report marked for the attention of "Regulatory Data Group, Statistics and Regulatory Data Division (HO 5 A-B) at the Bank of England, Threadneedle Street, London, EC2R 8AH, and obtaining a dated receipt
(iii) Electronic mail
(CreditUnionReporting@BankofEngland.co.uk) or fax (020 7601 3334) to the Regulatory Data Group of the Bank of England
(CreditUnionReporting@BankofEngland.co.uk) or fax (020 7601 3334) to the Regulatory Data Group of the Bank of England
(iv) Online submission via the appropriate systems accessible from the appropriate regulator's website;
(c) those data items specified as "No standard format", where SUP 16.3.6 R to SUP 16.3.10 G will apply.
(4) A firm that is a member of a financial conglomerate must also submit financial reports as required by SUP 16.12.32 R.
- 01/04/2013
SUP 16.12.3A
See Notes
The following is designed to assist firms to understand how the reporting requirements set out in this chapter operate when the circumstances set out in SUP 16.12.3R (1)(a)(ii) apply.
(1) Example 1
A BIPRU 730K firm that undertakes activities in both RAG3 and RAG 7
Overlaying the requirements of RAG 3 ( data items ) with the requirements of RAG 7 shows the following:
From this, the additional reports that are required are:
A BIPRU 730K firm that undertakes activities in both RAG3 and RAG 7
Overlaying the requirements of RAG 3 ( data items ) with the requirements of RAG 7 shows the following:
| RAG 3 (SUP 16.12.11 R) data items | RAG 7 (SUP 156.12.22A R) data items |
| Annual reports and accounts | Annual reports and accounts |
| Annual report and accounts of the mixed-activity holding company | Annual report and accounts of the mixed-activity holding company (note 10) |
| Solvency statement | Solvency statement |
| Balance sheet | Balance Sheet |
| Income statement | Income statement |
| Capital adequacy | Capital adequacy |
| Credit risk | Credit risk |
| Market risk | Market risk |
| Market risk - supplementary | Market risk - supplementary |
| Operational risk | Operational risk |
| Large exposures | Large exposures |
| UK integrated group large exposures | UK integrated group large exposures |
| Solo consolidation data | Solo consolidation data |
| Pillar 2 questionnaire | Pillar 2 questionnaire |
| Non-EEA sub-group | Non-EEA sub-group |
| Professional indemnity insurance | |
| Threshold Conditions | |
| Training and Competence | |
| COBS data | |
| Client money and client assets | Client money and client assets |
| Fees and levies | |
| CFTC | |
| IRB portfolio risk | IRB portfolio risk |
| Securitisation: non-trading book | Securitisation: non-trading book |
| Daily Flows (if it is an ILAS BIPRU firm) | |
| Enhanced Mismatch Report (if it is an ILAS BIPRU firm) | |
| Liquidity Buffer Qualifying Securities (if it is an ILAS BIPRU firm) | |
| Funding Concentration (if it is an ILAS BIPRU firm) | |
| Pricing data (if it is an ILAS BIPRU firm) | |
| Retail and corporate funding (if it is an ILAS BIPRU firm) | |
| Currency Analysis (if it is a ILAS BIPRU firm) | |
| Systems and Controls Questionnaire (if it is a non-ILAS BIPRU firm) | |
| Securitisation: trading book | Securitisation: trading book |
(a) [deleted]
(b) Professional indemnity insurance, where RAG 7 firms complete Section E of the RMAR, and therefore a RAG3 firm should complete that;
(c) [deleted]
(f) [deleted]
(g) [deleted]
The reporting frequency and submission times for items (b), (d) and (e) above are then derived from the rules applicable to BIPRU firms in SUP 16.12.23 R and SUP 16.12.24 R. Threshold conditions and fees and levies reports do not need to be submitted as they are not required under the lowest numbered of the two RAGs in this example, see SUP 16.12.3R (1)(a)(iii).(2) Example 2
A UK bank in RAG 1 that also carries on activities in RAG 5
Again, overlaying the RAG 1 reporting requirements with the requirements for a RAG 5 firm gives the following :
In this case, it is more obvious that the firm's reporting requirement in RAG 1 is not all the data items listed above. However, for the purposes of this exercise, it is the list of potential data items that is important. Thus comparing RAG 1 with RAG 5, the additional reporting requirements are:
A UK bank in RAG 1 that also carries on activities in RAG 5
Again, overlaying the RAG 1 reporting requirements with the requirements for a RAG 5 firm gives the following :
| RAG 1 requirements (SUP 16.12.5 R) | RAG 5 requirements (SUP 16.12.18A R) |
| Annual report and accounts | Annual report and accounts |
| Annual report and accounts of the mixed-activity holding company (note 9) | |
| Solvency statement (note 10) | |
| Balance sheet | Balance Sheet |
| Income statement | Income statement |
| Capital adequacy | Capital Adequacy |
| Credit risk | |
| Market risk | |
| Market risk -supplementary | |
| Operational risk | |
| Large exposures | |
| UK integrated group large exposures | |
| Liquidity (other than stock) | |
| Liquidity - stock | |
| Forecast data | |
| Solo consolidation data | |
| Interest rate gap report | |
| [deleted] | |
| Non-EEA sub-group | |
| Sectoral information, including arrears and impairment | |
| IRB portfolio risk | |
| Securitisation: non-trading book | |
| Daily Flows (if it is an ILAS BIPRU firm) | |
| Enhanced Mismatch Report (if it is an ILAS BIPRU firm) | |
| Liquidity Buffer Qualifying Securities (if it is an ILAS BIPRU firm) | |
| Funding Concentration (if it is an ILAS BIPRU firm) | |
| Pricing data (if it is an ILAS BIPRU firm) | |
| Retail and corporate funding (if it is an ILAS BIPRU firm) | |
| Currency Analysis (if it is an ILAS BIPRU firm) | |
| Securitisation: trading book | |
| Lending - Business flow and rates | |
| Residential Lending to individuals - New business profile | |
| Lending - Arrears analysis | |
| Mortgage administration - Business profile | |
| Mortgage Administration - Arrears analysis | |
| Analysis of loans to customers | |
| Provisions analysis | |
| Fees and levies |
(a) Lending - Business flow and rates, where Section D MLAR is required;
(b) Residential Lending to individuals - New business profile, where Section E MLAR is required;
(c) Lending - Arrears analysis, where Section F MLAR is required;
(d) Mortgage administration - Business profile, where Section G MLAR is required;
(e) Mortgage Administration - Arrears analysis, where Section H MLAR is required
(f) Analysis of loans to customers, where section A3 of MLAR is required
(g) Provisions analysis, where Section B2 of MLAR is required; and
Fees and levies are not applicable as they are not required to be submitted under the lowest numbered RAG in this example. The reporting frequency and submission times for items (a) to (g) above are then derived from the rules applicable to RAG 5 firms in SUP 16.12.18 R.- 01/04/2013
SUP 16.12.3B
See Notes
- 01/04/2013
SUP 16.12.4A
See Notes
- 01/04/2013
Group liquidity reporting
SUP 16.12.4B
See Notes
Reporting at group level for liquidity purposes by firms falling within BIPRU 12 (Liquidity) is by reference to defined liquidity groups. Guidance about the different types of defined liquidity groups and related material is set out in SUP 16 Annex 26 (Guidance on designated liquidity groups in SUP 16.12.
- 01/04/2013
Regulated Activity Group 1
SUP 16.12.5
See Notes
The applicable data items and forms or reports referred to in SUP 16.12.4 R are set out according to firm type in the table below:
| Description of data item | Prudential category of firm, applicable data items and reporting format (Note 1) | |||||||
| UK bank | Building society | Non-EEA bank | EEA bank that has permission to accept deposits, other than one with permission for cross border services only | EEA bank that does not have permission to accept deposits, other than one with permission for cross border services only | [deleted] | Credit union | Dormant account fund operator (note 15) |
|
| Annual report and accounts | No standard format | No standard format, but in English | No standard format | |||||
| Annual report and accounts of the mixed-activity holding company (note 9) | No standard format | |||||||
| Solvency statement (note 10) | No standard format | |||||||
| Balance sheet | FSA001 (note 2) | FSA001 (note 2) | CQ; CY | |||||
| Income statement | FSA002 (note 2) | FSA002 (note 2) | FSA002 | CQ; CY | ||||
| Capital adequacy | FSA003 (note 2) | FSA003 (note 2) | CQ; CY | |||||
| Credit risk | FSA004 (note 2) | FSA004 (note 2) | ||||||
| Market risk | FSA005 (notes 2, 4) | FSA005 (notes 2, 4) | ||||||
| Market risk -supplementary | FSA006 (note 5) | |||||||
| Operational risk | FSA007 (notes 2, 6) | FSA007 (notes 2, 6) | ||||||
| Large exposures | FSA008 (note 2) | FSA008 (note 2) | CQ; CY | |||||
| UK integrated group large exposures | FSA018 (note 12) | FSA018 (note 12) | ||||||
| Liquidity (other than stock) | FSA011 | CQ; CY | ||||||
| Forecast data | FSA014 (note 11) | FSA014 (note 11) | ||||||
| Solo consolidation data | FSA016 (note 7) | FSA016 (note 7) | ||||||
| Interest rate gap report | FSA017 | FSA017 | ||||||
| Non-EEA sub-group | FSA028 (note 8) | |||||||
| Sectoral information, including arrears and impairment | FSA015 (Note 2) |
FSA015 (Note 2) |
||||||
| IRB portfolio risk | FSA045 (note 13) | FSA045 (note 13) | ||||||
| Securitisation: non-trading book | FSA046 (Notes 2 and 14) | FSA046 ( Notes 2 and 14) | ||||||
| Daily Flows | FSA047 (Notes 16, 20 and 22) | FSA047 (Notes 16, 20 and 22) | FSA047 (Notes 16, 18, 20 and 22) | FSA047 (Notes 16, 18, 20 and 22) | FSA047 (Notes 16, 18, 20 and 22) | |||
| Enhanced Mismatch Report | FSA048 (Notes 16, 20 and 22) | FSA048 (Notes 16, 20 and 22) | FSA048 (Notes 16, 18, 20 and 22) | FSA048 (Notes 16, 18, 20 and 22) | FSA048 (Notes 16, 18, 20 and 22) | |||
| Liquidity Buffer Qualifying Securities | FSA050 (Notes 17, 21 and 22) | FSA050 (Notes 17, 21 and 22) | FSA050 (Notes 17, 19, 21 and 22) | FSA050 (Notes 17, 19, 21 and 22) | FSA050 (Notes 17, 19, 21 and 22) | |||
| Funding Concentration | FSA051 (Notes 17, 21 and 22) | FSA051 (Notes 17, 21 and 22) | FSA051 (Notes 17, 19, 21 and 22) | FSA051 (Notes 17, 19, 21 and 22) | FSA051 (Notes 17, 19, 21 and 22) | |||
| Pricing data | FSA052 (Notes 17, 22 and 24) | FSA052 (Notes 17, 22 and 24) | FSA052 (Notes 17, 19, 22 and 24) | FSA052 (Notes 17, 19, 22 and 24) | FSA052 (Notes 17, 19, 22 and 24) | |||
| Retail and corporate funding | FSA053 (Notes 17, 21 and 22) | FSA053 (Notes 17, 21 and 22) | FSA053 (Notes 17, 19, 21 and 22) | FSA053 (Notes 17, 19, 21 and 22) | FSA053 (Notes 17, 19, 21 and 22) | |||
| Currency Analysis | FSA054 (Notes 17, 21 and 22) | FSA054 (Notes 17, 21 and 22) | FSA054 (Notes 17, 19, 21 and 22) | FSA054 (Notes 17, 19, 21 and 22) | FSA054 (Notes 17, 19, 21 and 22) | |||
| Securitisation: trading book | FSA058 (Notes 2 and 23) | |||||||
| Note 1 | When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R, except for credit union reports that are in SUP 16 Annex 14. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G (or Ann 15 G for credit unions). | |||||||
| Note 2 | Firms that are members of a UK consolidation group subject to the capital resources requirement at stage 1 of BIPRU 8 Annex 5 are also required to submit this data item on a UKconsolidation group basis. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group. | |||||||
| Note 3 | [deleted] | |||||||
| Note 4 | This applies to a firm that is required to submit data item FSA003 and, at any time within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data itemFSA005 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm. | |||||||
| Note 5 | Only applicable to firms with a VaR model permission | |||||||
| Note 6 | This is only applicable to a firm that has adopted, in whole or in part, either the standardised approach, alternative standardised approach, or advanced measurement approach under BIPRU 6. | |||||||
| Note 7 | Only applicable to a firm that has a solo consolidation waiver. | |||||||
| Note 8 | This will be applicable to firms (other than building societies) that are members of a UK consolidation group on the reporting date. | |||||||
| Note 9 | Only applicable to a firm whose ultimate parent is a mixed-activity holding company. | |||||||
| Note 10 | Only applicable to a firm that is a partnership, when the report must be submitted by each partner. | |||||||
| Note 11 | Members of a UK consolidation group should only submit this data item at the UK consolidation group level. | |||||||
| Note 12 | Members of a UK integrated group should only submit this data item at the UK integrated group level. | |||||||
| Note 13 | Only applicable to firms that have an IRB permission | |||||||
| Note 14 | Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of non-trading bookexposures. | |||||||
| Note 15 | Only applies to a dormant account fund operator that does not fall into any of the other prudential categories in this table. | |||||||
| Note 16 | A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis (including on the basis of the firm'sUKbranch). Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a DLG by default and is a UKlead regulated firm, it must complete the item on the basis of that group. (3) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group. (4) If it is a group liquidity reporting firm in a non-UK DLG by modification, it must complete the item on the basis of that group. |
|||||||
| Note 17 | A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis (including on the basis of the firm'sUKbranch) unless it is a group liquidity reporting firm in a UK DLG by modification. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group. |
|||||||
| Note 18 | (1) If the firm has a whole-firm liquidity modification it must complete this item on the basis of the whole firm (or at any other reporting level the whole-firm liquidity modification may require) and not just its UKbranch. (2) Otherwise the firm must complete this item by reference to the activities of its branch operation in the United Kingdom in accordance with SUP 16.12.3R (1)(a)(iv). |
|||||||
| Note 19 | (1) If the firm has a whole-firm liquidity modification there is no obligation to report this item. (2) Otherwise the firm must complete this item by reference to the activities of its branch operation in the United Kingdom in accordance with SUP 16.12.3R (1)(a)(iv). |
|||||||
| Note 20 | (1) This item must be reported in the reporting currency. (2) If any data element is in a currency or currencies other than the reporting currency, all currencies (including the reporting currency) must be combined into a figure in the reporting currency. (3) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency). However if: (a) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or (b) the only material currency is the reporting currency; (3) does not apply. (4) If there are more than three material currencies for this data item, (3) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure. (a) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency. (b) Take the three largest figures from the resulting list of amounts. (5) The date as at which the calculations for the purposes of the definition of material currency are carried out is the last day of the reporting period in question. (6) The reporting currency for this data item is whichever of the following currencies the firm chooses, namely USD (the United States Dollar), EUR (the euro), GBP (sterling), JPY (the Japanese Yen), CHF (the Swiss Franc), CAD (the Canadian Dollar) or SEK (the Swedish Krona). |
|||||||
| Note 21 | Note 20 applies, except that paragraphs (3), (4) and (5) do not apply, meaning that material currencies must not be recorded separately. | |||||||
| Note 22 | Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification or a whole-firm liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements for the data item in question if the firm receives that intra-group liquidity modification, whole-firm liquidity modification or variation part of the way through such a period. If the change is that the firm does not have to report a particular data item or does not have to report it at a particular reporting level, the firm must nevertheless report that item or at that reporting level for any reporting period that has already begun. This paragraph is subject to anything that the intra-group liquidity modification or a whole-firm liquidity modification says to the contrary. | |||||||
| Note 23 | Only applicable to firms that hold securitisation positions in the trading book and/ or are the originator or sponsor of securitisationsheld in the trading book. | |||||||
| Note 24 | This data item must be reported only in the currencies named in FSA052, so that liabilities in GBP are reported in GBP in rows 1 to 4, those in USD are reported in USD in rows 5 to 8, and those in Euro are reported in Euro in rows 9 to 12. Liabilities in other currencies are not to be reported. | |||||||
- 01/04/2013
SUP 16.12.6
See Notes
The applicable reporting frequencies for submission of data items and periods referred to in SUP 16.12.5 R are set out in the table below according to firm type. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.
| Data item | Unconsolidated UK banks and building societies | Solo consolidated UK banks and building societies | Report on aUK consolidation groupor, as applicable, defined liquidity groupbasis by UK banks and building societies | Other members of RAG 1 |
| Annual report and accounts | Annual | Annual | ||
| Annual report and accounts of the mixed-activity holding company | Annual | |||
| Solvency statement | Annual | |||
| CQ | Quarterly | |||
| CY | Annually (note 2) | |||
| FSA001 | Quarterly | Half yearly | ||
| FSA002 | Quarterly | Half yearly | Half yearly | |
| FSA003 | Quarterly or monthly (note 1) | Half yearly | ||
| FSA004 | Quarterly | Half yearly | ||
| FSA005 | Quarterly | Half yearly | ||
| FSA006 | Quarterly | |||
| FSA007 | Annually | |||
| FSA008 | Quarterly | |||
| FSA011 | Quarterly | |||
| FSA014 | Half yearly | |||
| FSA015 | Quarterly | Half yearly | ||
| FSA016 | Half yearly | |||
| FSA017 | Quarterly | Half yearly | ||
| FSA018 | Quarterly | |||
| FSA028 | Half yearly | |||
| FSA045 | Quarterly | Half yearly | ||
| FSA046 | Quarterly | Quarterly | ||
| FSA047 | Daily, weekly, monthly or quarterly (Notes 4, 6 and 9) | Daily, weekly, monthly or quarterly (Notes 4,5, 6 and 9) | Daily, weekly, monthly or quarterly (Notes 4, 8 and 9) | Daily, weekly, monthly or quarterly (Notes 4,7 and 9) |
| FSA048 | Daily, weekly, monthly or quarterly (Notes 4, 6 and 9) | Daily, weekly, monthly or quarterly (Notes 4,5, 6 and 9) | Daily, weekly, monthly or quarterly (Notes 4, 8 and 9) | Daily, weekly, monthly or quarterly (Notes 4,7 and 9) |
| FSA050 | Monthly (Note 4) | Monthly (Notes 4 and 5) | Monthly (Note 4) | Monthly (Note 4) |
| FSA051 | Monthly (Note 4) | Monthly (Notes 4 and 5) | Monthly (Note 4) | Monthly (Note 4) |
| FSA052 | Weekly or monthly (Notes 4 and 10) | Weekly or monthly (Notes 4, 5 and 10) | Weekly or monthly (Notes 4 and 11) | Weekly or monthly (Notes 4 and 10) |
| FSA053 | Quarterly (Note 4) | Quarterly (Notes 4 and 5) | Quarterly (Note 4) | Quarterly (Note 4) |
| FSA054 | Quarterly (Note 4) | Quarterly (Notes 4 and 5) | Quarterly (Note 4) | Quarterly (Note 4) |
| FSA058 | Quarterly | Quarterly | ||
| Note 1 | Monthly submission only applicable if the firm has been notified in writing that it is required to report (when, on an annual review, it has two consecutive quarterly submissions of FSA003 showing data element 93A being greater than £50 million, or its currency equivalent, and also greater than 50% of data element 70A. | |||
| Note 2 | The annual report required from a credit union by SUP 16.12.5 R must be made up for the same period as the audited accounts published by the credit union in accordance with section 3A of the Friendly and Industrial and Provident Societies Act 1968 or provided in accordance with article 49 of the Credit Unions (Northern Ireland) Order 1985 (as appropriate). CREDS 8.2.6 R (2)(a) states that the audited accounts referred to in SUP 16.12.5 R are to be made up for the period beginning with the date of the credit union's registration or with the date to which the credit union's last annual accounts were made up, and ending on the credit union's most recent financial year end. | |||
| Note 3 | [deleted] | |||
| Note 4 | Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular: (1) A week means the period beginning on Saturday and ending on Friday. (2) A month begins on the first day of the calendar month and ends on the last day of that month. (3) Quarters end on 31 March, 30 June, 30 September and 31 December. (4) Daily means each business day. All periods are calculated by reference to London time. Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification or a whole-firm liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements if the firm receives that intra-group liquidity modification, whole-firm liquidity modification or variation part of the way through such a period, unless the whole-firm liquidity modification or intra-group liquidity modification says otherwise. |
|||
| Note 5 | As specified in SUP 16.12.5 R, solo consolidation has no application to liquidity reporting. Therefore it does not make any difference to the reporting of this item whether or not the firm is solo consolidated. | |||
| Note 6 | If the report is on a solo basis (and the firm is a UK firm) the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firmlevel) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UKDLG by modification. |
|||
| Note 7 | (1) If the report is on a solo basis (and the firm is not a UKfirm) the reporting frequency is as follows: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm. (2) If the firm has a whole-firm liquidity modification (1) does not apply and instead the frequency of solo reporting is quarterly (or whatever other frequency the whole-firm liquidity modification requires). |
|||
| Note 8 | (1) If the report is by reference to the firm'sDLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm'sUKDLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm'snon-UK DLG by modification the reporting frequency is quarterly. |
|||
| Note 9 | (1) If the reporting frequency is otherwise weekly, the item is to be reported on every business day if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm, branch or group in question. (2) If the reporting frequency is otherwise monthly, the item is to be reported weekly if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm, branch or group in question. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected. |
|||
| Note 10 | If the report is on a solo basis (including by reference to the firm'sUKbranch) the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm. |
|||
| Note 11 | If the report is by reference to the firm'sUKDLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met. |
|||
- 01/04/2013
SUP 16.12.7
See Notes
The applicable due dates for submission referred to in SUP 16.12.4 R are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in SUP 16.12.6 R, unless indicated otherwise.
| Data item | Daily | Weekly | Monthly | Quarterly | Half yearly | Annual |
| Annual report and accounts | 80 business days (note 1) 7 months (note 2) |
|||||
| Annual report and accounts of the mixed-activity holding company | 7 months |
|||||
| Solvency statement | 3 months | |||||
| CQ | 1 month | |||||
| CY | 6 months | |||||
| FSA001 | 20 business days | 45 business days | ||||
| FSA002 | 20 business days | 45 business days | ||||
| FSA003 | 15 business days | 20 business days | 45 business days | |||
| FSA004 | 20 business days | 45 business days | ||||
| FSA005 | 20 business days | 45 business days | ||||
| FSA006 | 20 business days | |||||
| FSA007 | 6 months | |||||
| FSA008 | 20 business days (note 3) 45 business days (note 4) |
|||||
| [deleted] | [deleted] | |||||
| FSA011 | 15 business days | |||||
| [deleted] | [deleted] | |||||
| [deleted] | [deleted] | |||||
| FSA014 | 30 business days (note 3); 45 business days (note 4) |
|||||
| FSA015 | 30 business days | 45 business days | ||||
| FSA016 | 30 business days | |||||
| FSA017 | 20 business days | 45 business days | ||||
| FSA018 | 45 business days | |||||
| FSA028 | 30 business days | |||||
| FSA045 | 20 business days | 45 business days | ||||
| FSA046 | 20 business days (Note 3), 45 business days (Note 4) | |||||
| FSA047 | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 15 business days | 15 business days or one Month (Note 5) | ||
| FSA048 | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 15 business days | 15 business days or one Month (Note 5) | ||
| FSA050 | 15 business days | |||||
| FSA051 | 15 business days | |||||
| FSA052 | 22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question | 15 business days | ||||
| FSA053 | 15 business days | |||||
| FSA054 | 15 business days | |||||
| FSA058 | 20 business days (Note 3), 45 business days (Note 4) | |||||
| Note 1 | Applicable to UK banks and dormant account fund operators. | |||||
| Note 2 | Applicable to non-EEA banks | |||||
| Note 3 | Applicable to unconsolidated and solo consolidated reports | |||||
| Note 4 | Applicable to UK consolidation group reports | |||||
| Note 5 | It is one Month if the report relates to a non-UK DLG by modification or the firm has a whole-firm liquidity modification. | |||||
- 01/04/2013
Regulated Activity Group 2.1
SUP 16.12.8
See Notes
(1) The financial reporting requirements for RAG 2.1 activities for insurers, excluding friendly societies, are set out in IPRU(INS).
(2) The financial reporting requirements for RAG 2.1 activities for friendly societies are set out in IPRU(FSOC).
(3) A UK insurance special purpose vehicle must submit a copy of its annual audited financial statements within 3 months of its accounting reference date, but the report is only required if it was audited as a result of a statutory provision other than under the Act.
- 01/04/2013
Regulated Activity Group 3
SUP 16.12.10
See Notes
(1) SUP 16.12.11 R to SUP 16.12.13 R do not apply to:
(a) a lead regulated firm (except in relation to data items 47 to 55 (inclusive));
(b) an OPS firm;
(c) a local authority;
(d) a service company.
(2) A lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.
(3) A service company must submit a copy of its annual audited financial statements within 6 months from its accounting reference date. However, the firm need only submit this if the report was audited as a result of a statutory provision other than the Act.
- 01/04/2013
SUP 16.12.11
See Notes
The applicable data items referred to in SUP 16.12.4 R are set out according to firm type in the table below:
| Description of data item | Firms' prudential category and applicable data items (note 1) | |||||||
| BIPRU firms (note 17) | Firms other than BIPRU firms | |||||||
| 730K | 125K and collective portfolio management investment firms | 50K | IPRU(INV) Chapter 3 | IPRU(INV) Chapter 5 | IPRU(INV) Chapter 9 | IPRU(INV) Chapter 13 | UPRU | |
| Annual report and accounts | No standard format | No standard format (note 19) | No standard format | No standard format | No standard format | |||
| Annual report and accounts of the mixed-activity holding company (note 10) | No standard format | |||||||
| Solvency statement | No standard format (note 11) | No standard format (note 20) | No standard format (note 11) | No standard format (note 11) | ||||
| Balance sheet | FSA001 (note 2) | FSA001 (note 2) | FSA001 (note 2) | FSA029 (note 18) | FSA029 | FSA029 | FSA029 (note 15) or Section A RMAR (note 15) | FSA029 |
| Income statement | FSA002 (note 2) | FSA002 (note 2) | FSA002 (note 2) | FSA030 (note 18) | FSA030 | FSA030 | FSA030 (note 15) or Section B RMAR (note 15) | FSA030 |
| Capital adequacy | FSA003 (note 2) | FSA003 (note 2) | FSA003 (note 2) | FSA033 (note 18) | FSA034 or FSA035 (note 14) | FSA031 | FSA032 (note 15) or Sections D1 and D2 RMAR (note 15) | FSA036 |
| Supplementary capital data for collective portfolio management investment firms | FIN067 (note 35) | |||||||
| Credit risk | FSA004 (notes 2, 3) | FSA004 (notes 2, 3) | FSA004 (notes 2, 3) | |||||
| Market risk | FSA005 (notes 2, 4) | FSA005 (notes 2, 4) | FSA005 (notes 2, 4) | |||||
| Market risk - supplementary | FSA006 (note 5) | FSA006 (note 5) | FSA006 (note 5) | |||||
| Operational risk | FSA007 (notes 2, 6, 7) | FSA007 (notes 2, 6, 7) | FSA007 (notes 2, 6, 7) | |||||
| Large exposures | FSA008 (Notes 2, 6) | FSA008 (Notes 2, 6) | FSA008 (Notes 2, 6) | |||||
| UK integrated group large exposures | FSA018 (note 12) | FSA018 (note 12) | FSA018 (note 12) | |||||
| Solo consolidation data | FSA016 (note 25) | FSA016 (note 25) | FSA016 (note 25) | |||||
| Pillar 2 questionnaire | FSA019 (note 8) | FSA019 (note 8) | FSA019 (note 8) | |||||
| Non-EEA sub-group | FSA028 (note 9) | FSA028 (note 9) | FSA028 (note 9) | |||||
| Threshold conditions | Section F RMAR (Note 15) | |||||||
| Client money and client assets | FSA039 | FSA039 | FSA039 | FSA039 (note 18) | FSA039 | FSA039 | Section C RMAR (Note 15) or FSA039 | FSA039 |
| CFTC | FSA040 (note 24) |
FSA040 (note 24) |
FSA040 (note 24) |
FSA040 (note 24) |
FSA040 (note 24) |
FSA040 (note 24) |
FSA040 (note 24) |
FSA040 (note 24) |
| IRB portfolio risk | FSA045 (note 22) | FSA045 (note 22) | FSA045 (note 22) | |||||
| Securitisation: non-trading book | FSA046 (note 23) | FSA046 (note 23) | FSA046 (note 23) | |||||
| Daily Flows | FSA047 (Notes 26, 29 , 31 and 33) | |||||||
| Enhanced Mismatch Report | FSA048 (Notes 26, 29, 31 and 33) | |||||||
| Liquidity Buffer Qualifying Securities | FSA050 (Notes 27, 30, 31 and 33) | |||||||
| Funding Concentration | FSA051 (Notes 27, 30, 31 and 33) | |||||||
| Pricing data | FSA052 (Notes 27, 31, 33 and 34) | |||||||
| Retail and corporate funding | FSA053 (Notes 27, 30, 31 and 33) | |||||||
| Currency Analysis | FSA054 (Notes 27, 30, 31 and 33) | |||||||
| Systems and Controls Questionnaire | FSA055 (Notes 28 and 33) | |||||||
| Securitisation: trading book | FSA058 (Note 32) | FSA058 (Note 32) | FSA058 (Note 32) | |||||
| Note 1 | When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24. Guidance notes for completion of the data items are contained in SUP 16 Annex 25. | |||||||
| Note 2 | Firms that are members of a UK consolidation group are also required to submit this report on a UK consolidation group basis. | |||||||
| Note 3 | This applies to a firm that is required to submit data item FSA003 and, at any time within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA004 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. Thethreshold is exceeded where data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant reporting date for the firm. |
|||||||
| Note 4 | This applies to a firm that is required to submit data item FSA003 and, at anytime within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA005 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm. |
|||||||
| Note 5 | Only applicable to firms with a VaR model permission. | |||||||
| Note 6 | This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G. | |||||||
| Note 7 | This is only applicable to a firm that has adopted, in whole or in part,either the standardised approach, alternative standardised approach, or advanced measurement approach underBIPRU 6 | |||||||
| Note 8 | Only applicable to BIPRU investment firms that: (a) are subject to consolidated supervision under BIPRU 8, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or that have been granted an investment firm consolidation waiver; or (b) have been granted an investment firm consolidation waiver;or (c) are not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm under (a) mustcomplete the report on the basis of its UK consolidation group. A BIPRU investment firm under (b) or (c) mustcomplete the report on the basis of its solo position. |
|||||||
| Note 9 | This will be applicable to firms that are members of a UK consolidation group on the reporting date. | |||||||
| Note 10 | Only applicable to a firm whose ultimate parent is a mixed activity holding company. | |||||||
| Note 11 | Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner. | |||||||
| Note 12 | Members of a UK integrated group should only submit this data item at the UK integrated group level. | |||||||
| Note 13 | This does not apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. | |||||||
| Note 14 | FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2)R. |
|||||||
| Note 15 | FSA029, FSA030, FSA032 and FSA039 only apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. Sections A, B, C, D1, D2 and F RMAR only apply to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm. | |||||||
| Note 16 | [deleted] | |||||||
| Note 17 | An exempt BIPRU commodity firm will, by virtue of the definition of BIPRU TP 15, be exempt from completing FSA003 (and thus FSA004, FSA005, FSA006 and FSA007) for the duration of the transitional provision. It is however required to submit all other data items applicable according to the firm's BIPRU classification including, for the avoidance of doubt, BIPRU TP 16. | |||||||
| Note 18 | Except if the firm is an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R. | |||||||
| Note 19 | In the case of an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R), it is only required from partnerships and bodies corporate, and then only if the report was audited as a result of a statutory provision other than under the Act. | |||||||
| Note 20 | Only required in the case of an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R) that is a sole trader. | |||||||
| Note 21 | [deleted] | |||||||
| Note 22 | Only applicable to firms that have an IRB permission. | |||||||
| Note 23 | Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations. of non-trading book exposures. | |||||||
| Note 24 | Only applicable to firms granted a Part 30 exemption order and operating an arrangement to cover forward profits on the London Metals Exchange. | |||||||
| Note 25 | Only applicable to a firm that has a solo consolidation waiver. | |||||||
| Note 26 | A firm must complete this item separately on each of the following bases (if applicable). (1) It must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a DLG by default and is a UKlead regulated firm, it must complete the item on the basis of that group. (3) If it is a group liquidity reporting firm in a UKDLG by modification, it must complete the item on the basis of that group. (4) If it is a group liquidity reporting firm in a non-UK DLG by modification, it must complete the item on the basis of that group. |
|||||||
| Note 27 | A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis unless it is a group liquidity reporting firm in a UKDLG by modification. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a UKDLG by modification, it must complete the item on the basis of that group. |
|||||||
| Note 28 | If it is a non-ILAS BIPRU firm, it must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. | |||||||
| Note 29 | (1) This item must be reported in the reporting currency. (2) If any data element is in a currency or currencies other than the reporting currency, all currencies (including the reporting currency) must be combined into a figure in the reporting currency. (3) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency). However if: (a) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or (b) the only material currency is the reporting currency; (3) does not apply. (4) If there are more than three material currencies for this data item, (3) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure. (a) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency. (b) Take the three largest figures from the resulting list of amounts. (5) The date as at which the calculations for the purposes of the definition of material currency are carried out is the last day of the reporting period in question. (6) The reporting currency for this data item is whichever of the following currencies the firm chooses, namely USD (the United States Dollar), EUR (the euro), GBP (sterling), JPY (the Japanese Yen), CHF (the Swiss Franc), CAD (the Canadian Dollar) or SEK (the Swedish Krona). |
|||||||
| Note 30 | Note 29 applies, except that paragraphs (3), (4) and (5) do not apply, meaning that material currencies must not be recorded separately. | |||||||
| Note 31 | Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements for the data item in question if the firm receives that intra-group liquidity modification or variation part of the way through such a period. If the change is that the firm does not have to report a particular data item or does not have to report it at a particular reporting level, the firm must nevertheless report that item or at that reporting level for any reporting period that has already begun. This paragraph is subject to anything that the intra-group liquidity modification says to the contrary. | |||||||
| Note 32 | Only applicable to firms that hold securitisation positions in the trading book and/ or are the originator or sponsor of securitisationsheld in the trading book. | |||||||
| Note 33 | FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054 must be completed by an ILAS BIPRU firm. An ILAS BIPRU firm does not need to complete FSA055. A non-ILAS BIPRU firm must complete FSA055 and does not need to complete FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054. | |||||||
| Note 34 | This data item must be reported only in the currencies named in FSA052, so that liabilities in GBP are reported in GBP in rows 1 to 4, those in USD are reported in USD in rows 5 to 8, and those in Euro are reported in Euro in rows 9 to 12. Liabilities in other currencies are not to be reported. | |||||||
| Note 35 | Only applicable to firms that are collective portfolio management investment firms. | |||||||
- 23/07/2013
SUP 16.12.11A
See Notes
The columns in the table in SUP 16.12.11 R that deal with BIPRU 50K firms and BIPRU 125K firms cover some liquidity items that only have to be reported by an ILAS BIPRU firm. In fact a BIPRU 50K firm and a BIPRU 125K firm cannot be an ILAS BIPRU firm. One reason for drafting the table in this way is that the classification of firms into ILAS BIPRU firms and non-ILAS BIPRU firms is not based on the classification into BIPRU 50K firms, BIPRU 125K firms and BIPRU 730K firms and the drafting of the table emphasises that. Also, the table covers consolidated reports and the conditions about what sort of group has to supply what type of liquidity report do not always depend on how the individual firm is classified.
- 01/04/2013
SUP 16.12.12
See Notes
The applicable reporting frequencies for data items referred to in SUP 16.12.4 R are set out in the table below according to firm type. Reporting frequencies are calculated from a firm'saccounting reference date, unless indicated otherwise.
| Data Item | BIPRU 730K firm | BIPRU 125K firm and collective portfolio management investment firm | BIPRU 50K firm | UK consolidation group or defined liquidity group | Firm other than BIPRU firms |
| Annual report and accounts | Annually | Annually | Annually | Annually | |
| Annual report and accounts of the mixed-activity holding company | Annually | Annually | Annually | ||
| Solvency statement | Annually | Annually | Annually | Annually | |
| FSA001 | Quarterly | Quarterly | Half yearly | Half yearly | |
| FSA002 | Quarterly | Quarterly | Half yearly | Half yearly | |
| FSA003 | Monthly | Quarterly | Half yearly | Half yearly | |
| FSA004 | Quarterly | Quarterly | Half yearly | Half yearly | |
| FSA005 | Quarterly | Quarterly | Half yearly | Half yearly | |
| FSA006 | Quarterly | Quarterly | Quarterly | Quarterly | |
| FSA007 | Annual (note 4) | Annual (note 4) | Annual (note 4) | Annual (note 4) | |
| FSA008 | Quarterly | Quarterly | Quarterly | Quarterly | |
| FSA016 | Half yearly | Half yearly | Half yearly | ||
| FSA018 | Quarterly | Quarterly | Quarterly | ||
| FSA019 | Annually | Annually | Annually | Annually | |
| FSA028 | Half yearly | Half yearly | Half yearly | ||
| FSA029 | Quarterly | ||||
| FSA030 | Quarterly | ||||
| FSA031 | Quarterly | ||||
| FSA032 | Quarterly | ||||
| FSA033 | Quarterly | ||||
| FSA034 | Quarterly | ||||
| FSA035 | Quarterly | ||||
| FSA036 | Quarterly | ||||
| FSA039 | Half yearly | Half yearly | Half yearly | Half yearly | |
| FSA040 | Quarterly | Quarterly | Quarterly | Quarterly | |
| FSA045 | Quarterly | Quarterly | Half yearly | Half yearly | |
| FSA046 | Quarterly | Quarterly | Quarterly | Quarterly | |
| FSA047 | Daily, weekly, monthly or quarterly (Notes 5, 6 and 8) | Daily, weekly, monthly or quarterly (Notes 5, 7 and 8) | |||
| FSA048 | Daily, weekly, monthly or quarterly (Notes 5, 6 and 8) | Daily, weekly, monthly or quarterly (Notes 5, 7 and 8) | |||
| FSA050 | Monthly (Note 5) | Monthly (Note 5) | |||
| FSA051 | Monthly (Note 5) | Monthly (Note 5) | |||
| FSA052 | Weekly or monthly (Notes 5 and 9) | Weekly or monthly (Notes 5 and 10) | |||
| FSA053 | Quarterly (Note 5) | Quarterly (Note 5) | |||
| FSA054 | Quarterly (Note 5) | Quarterly (Note 5) | |||
| FSA055 | Annually (Note 5) | Annually (Note 5) | |||
| FSA058 | Quarterly | Quarterly | Quarterly | Quarterly | |
| FIN067 | Quarterly | ||||
| Section A RMAR | Half yearly (note 2) Quarterly (note 3) | ||||
| Section B RMAR | Half yearly (note 2) Quarterly (note 3) | ||||
| Section C RMAR | Half yearly (note 2) Quarterly (note 3) | ||||
| Section D1 and D2 RMAR | Half yearly (note 2) Quarterly (note 3) | ||||
| Section F RMAR | Half yearly | ||||
| Note 1 | [deleted] | ||||
| Note 2 | Annual regulated business revenue up to and including £5 million. | ||||
| Note 3 | Annual regulated business revenue over £5 million. | ||||
| Note 4 | The reporting date for this data item is six months after a firm's most recent accounting reference date. | ||||
| Note 5 | Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular: (1) A week means the period beginning on Saturday and ending on Friday. (2) A month begins on the first day of the calendar month and ends on the last day of that month. (3) Quarters end on 31 March, 30 June, 30 September and 31 December. (4) Daily means each business day. All periods are calculated by reference to London time. Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements if the firm receives that intra-group liquidity modification or variation part of the way through such a period, unless the intra-group liquidity modification says otherwise. |
||||
| Note 6 | If the report is on a solo basis the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification. |
||||
| Note 7 | (1) If the report is by reference to the firm's DLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm's non-UK DLG by modification the reporting frequency is quarterly. |
||||
| Note 8 | (1) If the reporting frequency is otherwise weekly, the item is to be reported on every business day if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (2) If the reporting frequency is otherwise monthly, the item is to be reported weekly if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected. |
||||
| Note 9 | If the report is on a solo basis the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm. |
||||
| Note 10 | If the report is by reference to the firm's UK DLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met. |
||||
- 23/07/2013
SUP 16.12.13
See Notes
The applicable due dates for submission referred to in SUP 16.12.4 R are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in SUP 16.12.12 R, unless indicated otherwise.
| Data item | Daily | Weekly | Monthly | Quarterly | Half yearly | Annual |
| Annual report and accounts | 80 business days | |||||
| Annual report and accounts of the mixed-activity holding company | 7 months | |||||
| Solvency statement | 3 months | |||||
| FSA001 | 20 business days | 30 business days (note 1) 45 business days (note 2) |
||||
| FSA002 | 20 business days | 30 business days (note 1) 45 business days (note 2) |
||||
| FSA003 | 15 business days | 20 business days | 30 business days (note 1) 45 business days (note 2) |
|||
| FSA004 | 20 business days | 30 business days (note 1) 45 business days (note 2) |
||||
| FSA005 | 20 business days | 30 business days (note 1) 45 business days (note 2) |
||||
| FSA006 | 20 business days | |||||
| FSA007 | 2 months | |||||
| FSA008 | 20 business days (note 1); 45 business days (note 2) |
|||||
| FSA016 | 30 business days | |||||
| FSA018 | 45 business days | |||||
| FSA019 | 2 months | |||||
| FSA028 | 30 business days | |||||
| FSA029 | 20 business days | |||||
| FSA030 | 20 business days | |||||
| FSA031 | 20 business days | |||||
| FSA032 | 20 business days | |||||
| FSA033 | 20 business days | |||||
| FSA034 | 20 business days | |||||
| FSA035 | 20 business days | |||||
| FSA036 | 20 business days | |||||
| FSA039 | 30 business days | |||||
| FSA040 | 15 business days | |||||
| FSA045 | 20 business days | 30 business days (note 1), 45 business days (note 2) | ||||
| FSA046 | 20 business days (Note 1), 45 business days (Note 2) | |||||
| FSA047 | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 15 business days | 15 business days or one Month (Note 3) | ||
| FSA048 | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 15 business days | 15 business days or one Month (Note 3) | ||
| FSA050 | 15 business days | |||||
| FSA051 | 15 business days | |||||
| FSA052 | 22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question | 15 business days | ||||
| FSA053 | 15 business days | |||||
| FSA054 | 15 business days | |||||
| FSA055 | 15 business days | |||||
| FSA058 | 20 business days (Note 1), 45 business days (Note 2) | |||||
| FIN067 | 20 business days | |||||
| Section A RMAR | 30 business days | 30 business days | ||||
| Section B RMAR | 30 business days | 30 business days | ||||
| Section C RMAR | 30 business days | 30 business days | ||||
| Section D1 and D2 D6 RMAR | 30 business days | 30 business days | ||||
| Section F RMAR | 30 business days | |||||
| Note 1 | For unconsolidated and solo-consolidated reports. | |||||
| Note 2 | For UK consolidation group reports. | |||||
| Note 3 | It is one Month if the report relates to a non-UK DLG by modification. | |||||
- 23/07/2013
Regulated Activity Group 4
SUP 16.12.15
See Notes
The applicable data items referred to in SUP 16.12.4 R according to type of firm are set out in the table below:
| Description of data item | Firms' prudential category and applicable data items (note 1) | ||||||||
| BIPRU | Firms other than BIPRU firms | ||||||||
| 730K | 125K and collective portfolio management investment firms | 50K | IPRU(INV) Chapter 3 | IPRU(INV) Chapter 5 | IPRU(INV) Chapter 9 | IPRU(INV) Chapter 11 | IPRU(INV) Chapter 13 | UPRU | |
| Annual report and accounts | No standard format (note 13) | No standard format (note 13) | |||||||
| Annual report and accounts of the (note 10) | No standard format (note 13) | ||||||||
| Solvency statement (note 11) | No standard format | No standard format | No standard format | No standard format | |||||
| Balance sheet | FSA001 (note 2) | FSA001 (note 2) | FSA001 (note 2) | FSA029 | FSA029 | FSA029 | FSA029 | FSA029 (note 15) or Section A RMAR (note 15) | FSA029 |
| Income statement | FSA002 (note 2) | FSA002 (note 2) | FSA002 (note 2) | FSA030 | FSA030 | FSA030 | FSA030 | FSA030 (note 15) or Section B RMAR (note 15) | FSA030 |
| Capital adequacy | FSA003 (note 2) | FSA003 (note 2) | FSA003 (note 2) | FSA033 | FSA034 or FSA035 (note 14) | FSA031 | FIN066 | Section D1 and D2 RMAR or FSA032 (note 15) | FSA036 |
| Supplementary capital data for collective portfolio management investment firms | FIN067 (note 32) | ||||||||
| Credit risk | FSA004 (Notes 2, 3) | FSA004 (Notes 2, 3) | FSA004 (Notes 2, 3) | ||||||
| Market risk | FSA005 (Notes 2, 4) | FSA005 (Notes 2, 4) | FSA005 (Notes 2, 4) | ||||||
| Market risk - supplementary | FSA006 (note 5) | FSA006 (note 5) | FSA006 (note 5) | ||||||
| Operational risk | FSA007 (Notes 2, 6, 7) | FSA007 (Notes 2, 6, 7) | FSA007 (Notes 2, 6, 7) | ||||||
| Large exposures | FSA008 (Notes 2, 6) | FSA008 (Notes 2, 6) | FSA008 (Notes 2, 6) | ||||||
| UK integrated group large exposures | FSA018 (note 12) | FSA018 (note 12) | FSA018 (note 12) | ||||||
| Solo consolidation data | FSA016 (note 20) | FSA016 (note 20) | FSA016 (note 20) | ||||||
| Pillar 2 questionnaire | FSA019 (note 8) | FSA019 (note 8) | FSA019 (note 8) | ||||||
| Non-EEA subgroup | FSA028 (note 9) | FSA028 (note 9) | FSA028 (note 9) | ||||||
| Threshold conditions | Section F RMAR (note 15) | ||||||||
| Volumes and types of business (note 21) | FSA038 | FSA038 | FSA038 | FSA038 | FSA038 | FSA038 | FSA038 | FSA038 | FSA038 |
| Client money and client assets | FSA039 | FSA039 | FSA039 | FSA039 | FSA039 | FSA039 | FSA039 | Section C RMAR (note 15) or FSA039 | FSA039 |
| UCITS (note 22) | FSA042 | FSA042 | FSA042 | ||||||
| IRB portfolio risk | FSA045 (note 18) | FSA045 (note 18) | FSA045 (note 18) | ||||||
| Securitisation: non-trading book | FSA046 (note 19) | FSA046 (note 19) | FSA046 (note 19) | ||||||
| Daily Flows | FSA047 (Notes 23, 26, 28 and 30) | ||||||||
| Enhanced Mismatch Report | FSA048 (Notes 23, 26, 28 and 30) | ||||||||
| Liquidity Buffer Qualifying Securities | FSA050 (Notes 24, 27, 28 and 30) | ||||||||
| Funding Concentration | FSA051 (Notes 24, 27, 28 and 30) | ||||||||
| Pricing data | FSA052 (Notes 24, 28, 30 and 31) | ||||||||
| Retail and corporate funding | FSA053 (Notes 24, 27, 28 and 30) | ||||||||
| Currency Analysis | FSA054 (Notes 24, 27, 28 and 30) | ||||||||
| Systems and Controls Questionnaire | FSA055 (Notes 25 and 30) | ||||||||
| Securitisation: trading book | FSA058 (Note 29) | FSA058 (Note 29) | FSA058 (Note 29) | ||||||
| Note 1 | When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G. | ||||||||
| Note 2 | Firms that are members of a UK consolidation group are also required to submit this report on a UK consolidation group basis. | ||||||||
| Note 3 | This applies to a firm that is required to submit data item FSA003 and at anytime within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA004 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant reporting date for the firm. |
||||||||
| Note 4 | This applies to a firm that is required to submit data item FSA003 and at any time within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA005 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm. |
||||||||
| Note 5 | Only applicable to firms with a VaR model permission. |
||||||||
| Note 6 | This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G. |
||||||||
| Note 7 | This is only applicable to a firm that has adopted, in whole or in part, either the standardised approach, alternative standardised approach, or advanced measurement approach under BIPRU 6. |
||||||||
| Note 8 | Only applicable to BIPRU investment firms that : (a) are subject to consolidated supervision under BIPRU 8, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or that have been granted an investment firm consolidation waiver; or (b) have been granted an investment firm consolidation waiver; or (c) are not subject to consolidated supervision under BIPRU 8BIPRU 8. A BIPRU investment firm under (a) must complete the report on the basis of its UK consolidation group. A BIPRU investment firm under (b) or (c) must complete the report on the basis of its solo position. |
||||||||
| Note 9 | This will be applicable to firms that are members of a UK consolidation group on the reporting date. | ||||||||
| Note 10 | Only applicable to a firm whose ultimate parent is a mixed-activity holding company. | ||||||||
| Note 11 | Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner. | ||||||||
| Note 12 | Members of a UK integrated group should only submit this data item at the UK integrated group level. | ||||||||
| Note 13 | This data item is applicable to all firms in this table except a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm. | ||||||||
| Note 14 | FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2)R. |
||||||||
| Note 15 | FSA029, FSA030, FSA032 and FSA039 only apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. Sections A, B, C, D1, D2 and F RMAR only apply to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm. |
||||||||
| Note 16 | [deleted] | ||||||||
| Note 17 | [deleted] | ||||||||
| Note 18 | Only applicable to firms that have an IRB permission. | ||||||||
| Note 19 | Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of non-trading book exposures. | ||||||||
| Note 20 | Only applicable to a firm that has a solo consolidation waiver. | ||||||||
| Note 21 | [deleted] | ||||||||
| Note 22 | Only applicable to firms that have permission for managing a UCITS. | ||||||||
| Note 23 | A firm must complete this item separately on each of the following bases (if applicable). (1) It must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a DLG by default and is a UK lead regulated firm, it must complete the item on the basis of that group. (3) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group. (4) If it is a group liquidity reporting firm in a non-UK DLG by modification, it must complete the item on the basis of that group. |
||||||||
| Note 24 | A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis unless it is a group liquidity reporting firm in a UK DLG by modification. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group. |
||||||||
| Note 25 | If it is a non-ILAS BIPRU firm, it must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. | ||||||||
| Note 26 | (1) This item must be reported in the reporting currency. (2) If any data element is in a currency or currencies other than the reporting currency, all currencies (including the reporting currency) must be combined into a figure in the reporting currency. (3) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency). However if: (a) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or (b) the only material currency is the reporting currency; (3) does not apply. (4) If there are more than three material currencies for this data item, (3) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure. (a) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency. (b) Take the three largest figures from the resulting list of amounts. (5) The date as at which the calculations for the purposes of the definition of material currency are carried out is the last day of the reporting period in question. (6) The reporting currency for this data item is whichever of the following currencies the firm chooses, namely USD (the United States Dollar), EUR (the euro), GBP (sterling), JPY (the Japanese Yen), CHF (the Swiss Franc), CAD (the Canadian Dollar) or SEK (the Swedish Krona). |
||||||||
| Note 27 | Note 26 applies, except that paragraphs (3), (4), and (5) do not apply, meaning that material currencies must not be recorded separately. | ||||||||
| Note 28 | Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements for the data item in question if the firm receives that intra-group liquidity modification or variation part of the way through such a period. If the change is that the firm does not have to report a particular data item or does not have to report it at a particular reporting level, the firm must nevertheless report that item or at that reporting level for any reporting period that has already begun. This paragraph is subject to anything that the intra-group liquidity modification says to the contrary. | ||||||||
| Note 29 | Only applicable to firms that hold securitisation positions in the trading book and/or are the originator or sponsor of securitisations held in the trading book. | ||||||||
| Note 30 | FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054 must be completed by an ILAS BIPRU firm. An ILAS BIPRU firm does not need to complete FSA055. A non-ILAS BIPRU firm must complete FSA055 and does not need to complete FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054. | ||||||||
| Note 31 | This data item must be reported only in the currencies named in FSA052, so that liabilities in GBP are reported in GBP in rows 1 to 4, those in USD are reported in USD in rows 5 to 8, and those in Euro are reported in Euro in rows 9 to 12. Liabilities in other currencies are not to be reported. | ||||||||
| Note 32 | Only applicable to firms that are collective portfolio management investment firms. | ||||||||
- 23/07/2013
SUP 16.12.15A
See Notes
The columns in the table in SUP 16.12.15 R that deal with BIPRU 50K firms and BIPRU 125K firms cover some liquidity items that only have to be reported by an ILAS BIPRU firm. In fact a BIPRU 50K firm and a BIPRU 125K firm cannot be an ILAS BIPRU firm. One reason for drafting the table in this way is that the classification of firms into ILAS BIPRU firms and non-ILAS BIPRU firms is not based on the classification into BIPRU 50K firms, BIPRU 125K firms and BIPRU 730K firms and the drafting of the table emphasises that. Also, the table covers consolidated reports and the conditions about what sort of group has to supply what type of liquidity report do not always depend on how the individual firm is classified.
- 01/04/2013
SUP 16.12.16
See Notes
The applicable reporting frequencies for data items referred to in SUP 16.12.15 R are set out in the table below according to firm type. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.
| Data item | Firms' prudential category | ||||
| BIPRU 730K firm | BIPRU 125K firm and collective portfolio management investment firm | BIPRU 50K firm | UK consolidation group or defined liquidity group | Firm other than BIPRU firms | |
| Annual report and accounts | Annually | Annually | Annually | Annually | |
| Annual report and accounts of the mixed-activity holding company | Annually | Annually | Annually | ||
| Solvency statement | Annually | Annually | Annually | Annually | |
| FSA001 | Quarterly | Quarterly | Half yearly | Half yearly | |
| FSA002 | Quarterly | Quarterly | Half yearly | Half yearly | |
| FSA003 | Monthly | Quarterly | Half yearly | Half yearly | |
| FSA004 | Quarterly | Quarterly | Half yearly | Half yearly | |
| FSA005 | Quarterly | Quarterly | Half yearly | Half yearly | |
| FSA006 | Quarterly | Quarterly | Quarterly | Quarterly | |
| FSA007 | Annual(note 4) | Annual (note 4) | Annual (note 4) | Annual (note 4) | |
| FSA008 | Quarterly | Quarterly | Quarterly | Quarterly | |
| FSA016 | Half yearly | Half yearly | Half yearly | ||
| FSA018 | Quarterly | Quarterly | Quarterly | ||
| FSA019 | Annually | Annually | Annually | Annually | |
| FSA028 | Half yearly | Half yearly | Half yearly | ||
| FSA029 | Quarterly | ||||
| FSA030 | Quarterly | ||||
| FSA031 | Quarterly | ||||
| FSA032 | Quarterly | ||||
| FSA033 | Quarterly | ||||
| FSA034 | Quarterly | ||||
| FSA035 | Quarterly | ||||
| FSA036 | Quarterly | ||||
| FSA038 | Half yearly | Half yearly | Half yearly | Half yearly | |
| FSA039 | Half yearly | Half yearly | Half yearly | Half yearly | |
| FSA042 | Quarterly | Quarterly | |||
| FSA045 | Quarterly | Quarterly | Half yearly | Half yearly | |
| FSA046 | Quarterly | Quarterly | Quarterly | Quarterly | |
| FSA047 | Daily, weekly, monthly or quarterly (Notes 5, 6 and 8) | Daily, weekly, monthly or quarterly (Notes 5, 7 and 8) | |||
| FSA048 | Daily, weekly, monthly or quarterly (Notes 5, 6 and 8) | Daily, weekly, monthly or quarterly (Notes 5, 7 and 8) | |||
| FSA050 | Monthly (Note 5) | Monthly (Note 5) | |||
| FSA051 | Monthly (Note 5) | Monthly (Note 5) | |||
| FSA052 | Weekly or monthly (Notes 5 and 9) | Weekly or monthly (Notes 5 and 10) | |||
| FSA053 | Quarterly (Note 5) | Quarterly (Note 5) | |||
| FSA054 | Quarterly (Note 5) | Quarterly (Note 5) | |||
| FSA055 | Annually (Note 5) | Annually (Note 5) | |||
| FSA058 | Quarterly | Quarterly | Quarterly | Quarterly | |
| FIN066 | Quarterly | ||||
| FIN067 | Quarterly | ||||
| Section A RMAR | Half yearly (note 2) Quarterly (note 3) | ||||
| Section B RMAR | Half yearly (note 2) Quarterly (note 3) | ||||
| Section C RMAR | Half yearly (note 2) Quarterly (note 3) | ||||
| Section D1 and D2 RMAR | Half yearly (note 2) Quarterly (note 3) | ||||
| Section F RMAR | Half yearly | ||||
| Note 1 | [deleted] | ||||
| Note 2 | Annual regulated business revenue up to and including £5 million. | ||||
| Note 3 | Annual regulated business revenue over £5 million. | ||||
| Note 4 | The reporting date for this data item is six months after a firm's most recent accounting reference date. | ||||
| Note 5 | Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular: (1) A week means the period beginning on Saturday and ending on Friday. (2) A month begins on the first day of the calendar month and ends on the last day of that month. (3) Quarters end on 31 March, 30 June, 30 September and 31 December. (4) Daily means each business day. All periods are calculated by reference to London time. Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements if the firm receives that intra-group liquidity modification or variation part of the way through such a period, unless the intra-group liquidity modification says otherwise. |
||||
| Note 6 | If the report is on a solo basis the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification. |
||||
| Note 7 | (1) If the report is by reference to the firm'sDLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm'sUK DLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm'snon-UK DLG by modification the reporting frequency is quarterly. |
||||
| Note 8 | (1) If the reporting frequency is otherwise weekly, the item is to be reported on every business day if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (2) If the reporting frequency is otherwise monthly, the item is to be reported weekly if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected. |
||||
| Note 9 | If the report is on a solo basis the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm. |
||||
| Note 10 | If the report is by reference to the firm'sUK DLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met. |
||||
- 23/07/2013
SUP 16.12.17
See Notes
The applicable due dates for submission referred to in SUP 16.12.4 R are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in SUP 16.12.16 R, unless indicated otherwise.
| Data item | Daily | Weekly | Monthly | Quarterly | Half yearly | Annual |
| Annual report and accounts | 80 business days | |||||
| Annual report and accounts of the mixed-activity holding company | 7 months | |||||
| Solvency statement | 3 months | |||||
| FSA001 | 20 business days | 30 business days (note 2); 45 business days (note 3 ) | ||||
| FSA002 | 20 business days | 30 business days (note 2); 45 business days (note 3) | ||||
| FSA003 | 15 business days | 20 business days | 30 business days (note 2); 45 business days (note 3) | |||
| FSA004 | 20 business days | 30 business days (note 2); 45 business days (note 3) | ||||
| FSA005 | 20 business days | 30 business days (note 2); 45 business days (note 3) | ||||
| FSA006 | 20 business days | |||||
| FSA007 | 2 months | |||||
| FSA008 | 20 business days (note 2); 45 business days (note 3) | |||||
| FSA016 | 30 business days | |||||
| FSA018 | 45 business days | |||||
| FSA019 | 2 months | |||||
| FSA028 | 30 business days | |||||
| FSA029 | 20 business days | |||||
| FSA030 | 20 business days | |||||
| FSA031 | 20 business days | |||||
| FSA032 | 20 business days | |||||
| FSA033 | 20 business days | |||||
| FSA034 | 20 business days | |||||
| FSA035 | 20 business days | |||||
| FSA036 | 20 business days | |||||
| FSA038 | 30 business days | |||||
| FSA039 | 30 business days | |||||
| FSA042 | 20 business days | |||||
| FSA045 | 20 business days | 30 business days (note 2); 45 business days (note 3) | ||||
| FSA046 | 20 business days (Note 2), 45 business days (Note 3) | |||||
| FSA047 | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 15 business days | 15 business days or one Month (Note 4) | ||
| FSA048 | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 15 business days | 15 business days or one Month (Note 4) | ||
| FSA050 | 15 business days | |||||
| FSA051 | 15 business days | |||||
| FSA052 | 22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question | 15 business days | ||||
| FSA053 | 15 business days | |||||
| FSA054 | 15 business days | |||||
| FSA055 | 15 business days | |||||
| FSA058 | 20 business days (Note 2), 45 business days (Note 3) | |||||
| FIN066 | 20 business days | |||||
| FIN067 | 20 business days | |||||
| Section A RMAR | 30 business days | 30 business days | ||||
| Section B RMAR | 30 business days | 30 business days | ||||
| Section C RMAR | 30 business days | 30 business days | ||||
| Section D1 and D2 RMAR | 30 business days | 30 business days | ||||
| Section F RMAR | 30 business days | |||||
| Note 1 | [deleted] | |||||
| Note 2 | For unconsolidated and solo-consolidated reports. | |||||
| Note 3 | For UK consolidation group reports. | |||||
| Note 4 | It is one Month if the report relates to a non-UK DLG by modification. | |||||
- 23/07/2013
Regulated Activity Group 5
SUP 16.12.18
See Notes
(1) SUP 16.12.18A R does not apply to:
(a) a lead regulated firm;
(b) an OPS firm;
(c) a local authority.
(2) A lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.
- 01/04/2013
SUP 16.12.18A
See Notes
The applicable data items, reporting frequencies and submission deadlines referred to in SUP 16.12.4 R are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date , unless indicated otherwise. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period.
| Description of data item | Data item (note 1) | Frequency | Submission deadline |
| Annual report and accounts | No standard format | Annually | 80 business days |
| Balance Sheet | Sections A.1 and A.2 MLAR | Quarterly | 20 business days |
| Income Statement | Sections B.0 and B.1 MLAR | Quarterly | 20 business days |
| Capital Adequacy | Section C MLAR | Quarterly | 20 business days |
| Lending - Business flow and rates | Section D MLAR | Quarterly | 20 business days |
| Residential Lending to individuals - New business profile | Section E MLAR | Quarterly | 20 business days |
| Lending - Arrears analysis | Section F MLAR | Quarterly | 20 business days |
| Mortgage administration - Business profile | Section G MLAR | Quarterly | 20 business days |
| Mortgage Administration - Arrears analysis | Section H MLAR | Quarterly | 20 business days |
| Analysis of loans to customers | Section A3 MLAR | Quarterly | 20 business days |
| Provisions analysis | Section B2 MLAR | Quarterly | 20 business days |
| Fees and levies | Section J MLAR | Annually | 30 business days |
| Sale and rent back | Section K MLAR | Annually | 30 business days |
| Note 1 | When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 19A. Guidance notes for the completion of the data items is set out in SUP 16 Annex 19B. | ||
- 01/04/2013
Regulated Activity Group 7
SUP 16.12.22A
See Notes
The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below:
| Description of Data item | Firms' prudential category and applicable data item (note 1) | |||||
| BIPRU 730K firm | BIPRU 125K firm and collective portfolio management investment firm | BIPRU 50K firm | Exempt CAD firms subject to IPRU(INV) Chapter 13 | Firms (other than exempt CAD firms) subject to IPRU(INV) Chapter 13 |
Firms that are also in one or more of RAGs 1 to 6 and not subject to IPRU(INV) Chapter 13 | |
| Annual report and accounts | No standard format | No standard format | ||||
| Annual report and accounts of the mixed-activity holding company (note 10) | No standard format | |||||
| Solvency statement | No standard format (note 11) | |||||
| Balance Sheet | FSA001 (note 2) | FSA001 (note 2) | FSA001 (note 2) | FSA029 | Section A RMAR | |
| Income Statement | FSA002 (note 2) | FSA002 (note 2) | FSA002 (note 2) | FSA030 | Section B RMAR | |
| Capital Adequacy | FSA003 (note 2) | FSA003 (note 2) | FSA003 (note 2) | FSA032 | Section D1 and D2 RMAR | |
| Credit risk | FSA004 (notes 2, 3) | FSA004 (notes 2, 3) | FSA004 (notes 2, 3) | |||
| Market risk | FSA005 (notes 2, 4) | FSA005 (notes 2, 4) | FSA005 (notes 2, 4) | |||
| Market risk - supplementary | FSA006 (note 5) | FSA006 (note 5) | FSA006 (note 5) | |||
| Operational risk | FSA007 (notes 2, 6, 7) | FSA007 (notes 2, 6, 7) | FSA007 (notes 2, 6, 7) | |||
| Large exposures | FSA008 (Notes 2, 6) | FSA008 (Notes 2, 6) | FSA008 (Notes 2, 6) | |||
| UK integrated group large exposures | FSA018 (note 12) | FSA018 (note 12) | FSA018 (note 12) | |||
| Solo consolidation data | FSA016 | FSA016 | FSA016 | |||
| Pillar 2 questionnaire | FSA019 (note 8) | FSA019 (note 8) | FSA019 (note 8) | |||
| Non-EEA sub-group | FSA028 (note 9) | FSA028 (note 9) | FSA028 (note 9) | |||
| Professional indemnity insurance (note 15) | Section E RMAR | Section E RMAR | Section E RMAR | Section E RMAR | Section E RMAR | |
| Threshold Conditions | Section F RMAR | Section F RMAR | ||||
| Training and Competence | Section G RMAR | Section G RMAR | Section G RMAR | Section G RMAR | Section G RMAR | Section G RMAR |
| COBS data | Section H RMAR | Section H RMAR | Section H RMAR | Section H RMAR | Section H RMAR | Section H RMAR |
| Client money and client assets | Section C RMAR | Section C RMAR | Section C RMAR | Section C RMAR | Section C RMAR | |
| Fees and levies | Section J RMAR | Section J RMAR | Section J RMAR | Section J RMAR | Section J RMAR | |
| Adviser charges | Section K RMAR (Note 26) |
Section K RMAR (Note 26) |
Section K RMAR (Note 26) |
Section K RMAR (Note 26) |
Section K RMAR (Note 26) |
Section K RMAR (Note 26) |
| Consultancy charges | Section L RMAR (Note 27) |
Section L RMAR (Note 27) |
Section L RMAR (Note 27) |
Section L RMAR (Note 27) |
Section L RMAR (Note 27) |
Section L RMAR (Note 27) |
| IRB portfolio risk | FSA045 (note 13) | FSA045 (note 13) | FSA045 (note 13) | |||
| Securitisation: non-trading book | FSA046 (note 14) | FSA046 (note 14) | FSA046 (note 14) | |||
| Daily Flows | FSA047 (Notes 16, 19, 21 and 24) | |||||
| Enhanced Mismatch Report | FSA048 (Notes 16, 19, 21 and 24) | |||||
| Liquidity Buffer Qualifying Securities | FSA050 (Notes 17, 20, 21 and 24) | |||||
| Funding Concentration | FSA051 (Notes 17, 20, 21 and 24) | |||||
| Pricing data | FSA052 (Notes 17, 20, 24 and 25) | |||||
| Retail and corporate funding | FSA053 (Notes 17, 20, 21 and 24) | |||||
| Currency Analysis | FSA054 (Notes 17, 20, 21 and 24) | |||||
| Systems and Controls Questionnaire | FSA055 (Notes 18 and 24) | |||||
| Securitisation: trading book | FSA058 (Note 22) | FSA058 (Note 22) | FSA058 (Note 22) | |||
| Supplementary capital data for collective portfolio management investment firms | FIN067 (note 28) | |||||
| Note 1 | When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R, or SUP 16 Annex 18A R in the case of the RMAR. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G, or SUP 16 Annex 18B G in the case of the RMAR. | |||||
| Note 2 | Firms that are members of a UK consolidation group are also required to submit this report on a UK consolidation group basis. | |||||
| Note 3 | This applies to a firm that is required to submit data item FSA003 and, at any tine within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA004 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant reporting date for the firm. |
|||||
| Note 4 | This applies to a firm that is required to submit data item FSA003 and, at any time within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA005 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm. |
|||||
| Note 5 | Only applicable to firms with a VaR model permission. | |||||
| Note 6 | This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G. | |||||
| Note 7 | This is only applicable to a firm that has adopted, in whole or in part, either the standardised approach, alternative standardised approach, or advanced measurement approach under BIPRU 6. | |||||
| Note 8 | Only applicable to BIPRU investment firms that: (a) are subject to consolidated supervision under BIPRU 8, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or that have been granted an investment firm consolidation waiver; or (b) have been granted an investment firm consolidation waiver; or (c) are not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm under (a) must complete the report on the basis of its UK consolidation group. A BIPRU investment firm under (b) or (c) must complete the report on the basis of its solo position. |
|||||
| Note 9 | This will be applicable to firms that are members of a UK consolidation group on the reporting date. | |||||
| Note 10 | Only applicable to a firm whose ultimate parent is a mixed-activity holding company. | |||||
| Note 11 | Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner. | |||||
| Note 12 | Members of a UK integrated group should only submit this data item at the UK integrated group level. | |||||
| Note 13 | Only applicable to firms that have an IRB permission. | |||||
| Note 14 | Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of non-trading book exposures. | |||||
| Note 15 | This item only applies to firms that are subject to an FSA requirement to hold professional indemnity insurance and are not exempt CAD firms. | |||||
| Note 16 | A firm must complete this item separately on each of the following bases (if applicable). (1) It must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a DLG by default and is a UK lead regulated firm, it must complete the item on the basis of that group. (3) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group. (4) If it is a group liquidity reporting firm in a non-UK DLG by modification, it must complete the item on the basis of that group. |
|||||
| Note 17 | A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis unless it is a group liquidity reporting firm in a UK DLG by modification. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group. |
|||||
| Note 18 | If it is a non-ILAS BIPRU firm, it must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. | |||||
| Note 19 | (1) This item must be reported in the reporting currency. (2) If any data element is in a currency or currencies other than the reporting currency, all currencies (including the reporting currency) must be combined into a figure in the reporting currency. (3) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency). However if: (a) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or (b) the only material currency is the reporting currency; (3) does not apply. (4) If there are more than three material currencies for this data item, (3) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure. (a) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency. (b) Take the three largest figures from the resulting list of amounts. (5) The date as at which the calculations for the purposes of the definition of material currency are carried out is the last day of the reporting period in question. (6) The reporting currency for this data item is whichever of the following currencies the firm chooses, namely USD (the United States Dollar), EUR (the euro), GBP (sterling), JPY (the Japanese Yen), CHF (the Swiss Franc), CAD (the Canadian Dollar) or SEK (the Swedish Krona). |
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| Note 20 | Note 19 applies, except that paragraphs (3), (4) and (5) do not apply, meaning that material currencies must not be recorded separately. | |||||
| Note 21 | Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements for the data item in question if the firm receives that intra-group liquidity modification or variation part of the way through such a period. If the change is that the firm does not have to report a particular data item or does not have to report it at a particular reporting level, the firm must nevertheless report that item or at that reporting level for any reporting period that has already begun. This paragraph is subject to anything that the intra-group liquidity modification says to the contrary. | |||||
| Note 22 | Only applicable to firms that hold securitisation positions in the trading book and/ or are the originator or sponsor of securitisations held in the trading book. | |||||
| Note 24 | FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054 must be completed by an ILAS BIPRU firm. An ILAS BIPRU firm does not need to complete FSA055. A non-ILAS BIPRU firm must complete FSA055 and does not need to complete FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054. | |||||
| Note 25 | This data item must be reported only in the currencies named in FSA052, so that liabilities in GBP are reported in GBP in rows 1 to 4, those in USD are reported in USD in rows 5 to 8, and those in Euro are reported in Euro in rows 9 to 12. Liabilities in other currencies are not to be reported. | |||||
| Note 26 | This item only applies to firms that provide advice on retail investment products. | |||||
| Note 27 | This item applies only to firms that provide advice and related services to employers on group personal pension schemes and/or group stakeholder pension schemes. | |||||
| Note 28 | Only applicable to firms that are collective portfolio management investment firms. | |||||
- 23/07/2013
SUP 16.12.22B
See Notes
The columns in the table in SUP 16.12.22A R that deal with BIPRU 50K firms and BIPRU 125K firms cover some liquidity items that only have to be reported by an ILAS BIPRU firm. In fact a BIPRU 50K firm and a BIPRU 125K firm cannot be an ILAS BIPRU firm. One reason for drafting the table in this way is that the classification of firms into ILAS BIPRU firms and non-ILAS BIPRU firms is not based on the classification into BIPRU 50K firms, BIPRU 125K firms and BIPRU 730K firms and the drafting of the table emphasises that. Also, the table covers consolidated reports and the conditions about what sort of group has to supply what type of liquidity report do not always depend on how the individual firm is classified.
- 01/04/2013
SUP 16.12.23
See Notes
The applicable reporting frequencies for data items referred to in SUP 16.12.22A R are set out in the table below. Reporting frequencies are calculated from a firm'saccounting reference date, unless indicated otherwise.
| Data item | Frequency | ||||
| Unconsolidated BIPRU investment firm | Solo consolidated BIPRU investment firm | UK Consolidation Group or defined liquidity group | Annual regulated business revenue up to and including £5 million | Annual regulated business revenue over £5 million | |
| Annual reports and accounts | Annually | Annually | Annually | ||
| Annual accounts of the mixed-activity holding company | Annually | Annually | Annually | ||
| Solvency statement | Annually | ||||
| FSA001 | Quarterly or half yearly (note 1) | Quarterly or half yearly (note 1) | Half yearly | ||
| FSA002 | Quarterly or half yearly (note 1) | Quarterly or half yearly (note 1) | Half yearly | ||
| FSA003 | Monthly, quarterly or half yearly (note 2) | Monthly, quarterly or half yearly (note 2) | Half yearly | ||
| FSA004 | Quarterly or half yearly (note 1) | Quarterly or half yearly (note 1) | Half yearly | ||
| FSA005 | Quarterly or half yearly (note 1) | Quarterly or half yearly (note 1) | Half yearly | ||
| FSA006 | Quarterly | Quarterly | Quarterly | ||
| FSA007 | Annually (note 3) |
Annually (note 3) |
Annually (note 3) |
||
| FSA008 | Quarterly | Quarterly | Quarterly | ||
| FSA016 | Half yearly | ||||
| FSA018 | Quarterly | Quarterly | Quarterly | ||
| FSA019 | Annually | Annually | Annually | ||
| FSA028 | Half yearly | Half yearly | |||
| FSA032 | Quarterly | Quarterly | |||
| FSA045 | Quarterly or half yearly (note 1) | Quarterly or half yearly (note 1) | Half yearly | ||
| FSA046 | Quarterly | Quarterly | Quarterly | ||
| FSA047 | Daily, weekly, monthly or quarterly (Notes 4, 5 and 7) | Daily, weekly, monthly or quarterly (Notes 4, 5, 7 and 10) | Daily, weekly, monthly or quarterly (Notes 4, 6 and 7) | ||
| FSA048 | Daily, weekly, monthly or quarterly (Notes 4, 5 and 7) | Daily, weekly, monthly or quarterly (Notes 4, 5, 7 and 10) | Daily, weekly, monthly or quarterly (Notes 4, 6 and 7) | ||
| FSA050 | Monthly (Note 4) | Monthly (Notes 4 and 10) | Monthly (Note 4) | ||
| FSA051 | Monthly (Note 4) | Monthly (Notes 4 and 10) | Monthly (Note 4) | ||
| FSA052 | Weekly or monthly (Notes 4 and 8) | Weekly or monthly (Notes 4, 8 and 10) | Weekly or monthly (Notes 4 and 9) | ||
| FSA053 | Quarterly (Note 4) | Quarterly (Notes 4 and 10) | Quarterly (Note 4) | ||
| FSA054 | Quarterly (Note 4) | Quarterly (Notes 4 and 10) | Quarterly (Note 4) | ||
| FSA055 | Annually (Note 4) | Annually (Notes 4 and 10) | Annually (Note 4) | ||
| FSA058 | Quarterly | Quarterly | Quarterly | ||
| FIN067 | Quarterly | ||||
| Section A RMAR | Half yearly | Quarterly | |||
| Section B RMAR | Half yearly | Quarterly | |||
| Section C RMAR | Half yearly | Quarterly | |||
| Section D1 and D2 RMAR | Half yearly | Quarterly | |||
| Section E RMAR | Half yearly | Half yearly | Half yearly | Half yearly | Quarterly |
| Section F RMAR | Half yearly | Half yearly | Half yearly | Half yearly | Half yearly |
| Section G RMAR | Half yearly | Half yearly | Half yearly | Half yearly | Half yearly |
| Section H RMAR | Half yearly | Half yearly | Half yearly | Half yearly | Half yearly |
| Section J RMAR | Annually | Annually | Annually | Annually | Annually |
| Section K RMAR | Half yearly | Half yearly | Half yearly | Half yearly | Half yearly |
| Section L RMAR | Half yearly | Half yearly | Half yearly | Half yearly | Half yearly |
| Note 1: | BIPRU 730K firms and BIPRU 125K firms - quarterly; BIPRU 50K firms - half yearly. |
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| Note 2 | BIPRU 730K firms - monthly; BIPRU 125K firms - quarterly; BIPRU 50K firms - half yearly. |
||||
| Note 3 | The reporting date for this data item is six months after a firm's most recent accounting reference date. | ||||
| Note 4 | Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular: (1) A week means the period beginning on Saturday and ending on Friday. (2) A month begins on the first day of the calendar month and ends on the last day of that month. (3) Quarters end on 31 March, 30 June, 30 September and 31 December. (4) Daily means each business day. All periods are calculated by reference to London time. Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements if the firm receives that intra-group liquidity modification or variation part of the way through such a period, unless the intra-group liquidity modification says otherwise. |
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| Note 5 | If the report is on a solo basis the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification. |
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| Note 6 | (1) If the report is by reference to the firm'sDLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm'sUK DLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm'snon-UK DLG by modification the reporting frequency is quarterly. |
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| Note 7 | (1) If the reporting frequency is otherwise weekly, the item is to be reported on every business day if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (2) If the reporting frequency is otherwise monthly, the item is to be reported weekly if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected. |
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| Note 8 | If the report is on a solo basis the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm. |
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| Note 9 | If the report is by reference to the firm'sUK DLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met. |
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| Note 10 | As specified in SUP 16.12.22A R, solo consolidation has no application to liquidity reporting. Therefore it does not make any difference to the reporting of this item whether or not the firm is solo consolidated. | ||||
- 23/07/2013
SUP 16.12.24
See Notes
The applicable due dates for submission referred to in SUP 16.12.4 R are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in SUP 16.12.23 R, unless indicated otherwise.
| Data Item | Daily | Weekly | Monthly | Quarterly | Half yearly | Annual |
| Annual reports and accounts | 80 business days | |||||
| Annual report and accounts of the mixed-activity holding company | 7 months | |||||
| Solvency statement | 3 months | |||||
| FSA001 | 20 business days | 30 business days (note 1); 45 business days (note 2) | ||||
| FSA002 | 20 business days | 30 business days (note 1); 45 business days (note 2) | ||||
| FSA003 | 15 business days | 20 business days | 30 business days (note 1); 45 business days (note 2) | |||
| FSA004 | 20 business days | 30 business days (note 1); 45 business days (note 2) | ||||
| FSA005 | 20 business days | 30 business days (note 1); 45 business days (note 2) | ||||
| FSA006 | 20 business days | |||||
| FSA007 | 2 months | |||||
| FSA008 | 20 business days (note 1); 45 business days (note 2) | |||||
| FSA016 | 30 business days | |||||
| FSA018 | 45 business days | |||||
| FSA019 | 2 months | |||||
| FSA028 | 30 business days | |||||
| FSA032 | 20 business days | |||||
| FSA045 | 20 business days | 30 business days (note 1), 45 business days (note 2) | ||||
| FSA046 | 20 business days (Note 1), 45 business days (Note 2) | |||||
| FSA047 | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 15 business days | 15 business days or one Month (Note 3) | ||
| FSA048 | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 15 business days | 15 business days or one Month (Note 3) | ||
| FSA050 | 15 business days | |||||
| FSA051 | 15 business days | |||||
| FSA052 | 22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question | 15 business days | ||||
| FSA053 | 15 business days | |||||
| FSA054 | 15 business days | |||||
| FSA055 | 15 business days | |||||
| FSA058 | 20 business days (Note 1), 45 business days (Note 2) | |||||
| FIN067 | 20 business days | |||||
| Section A RMAR | 30 business days | 30 business days | ||||
| Section B RMAR | 30 business days | 30 business days | ||||
| Section C RMAR | 30 business days | 30 business days | ||||
| Section D1 and D2 RMAR | 30 business days | 30 business days | ||||
| Section E RMAR | 30 business days | 30 business days | ||||
| Section F RMAR | 30 business days | |||||
| Section G RMAR | 30 business days | |||||
| Section H RMAR | 30 business days | |||||
| Section J RMAR | 30 business days | |||||
| Section K RMAR | 30 business days | |||||
| Section L RMAR | 30 business days | |||||
| Note 1 | For unconsolidated and solo consolidated reports | |||||
| Note 2 | For UK consolidation group reports | |||||
| Note 3 | It is one Month if the report relates to a non-UK DLG by modification. | |||||
- 23/07/2013
Regulated Activity Group 8
SUP 16.12.25A
See Notes
The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below:
| Description of data item | Firms' prudential category and applicable data item (note 1) | |||||||
| BIPRU | Firms other than BIPRU firms | |||||||
| 730K | 125K | 50K | IPRU(INV) Chapter 3 | IPRU(INV) Chapter 5 | IPRU(INV) Chapter 9 | IPRU(INV) Chapter 13 | UPRU | |
| Annual report and accounts | No standard format | |||||||
| Annual report and accounts of the mixed-activity holding company (note 10) | No standard format | |||||||
| Solvency statement (note 11) | No standard format | No standard format | ||||||
| Balance sheet | FSA001 (note 2) | FSA001 (note 2) | FSA001 (note 2) | FSA029 | FSA029 | FSA029 | Section A RMAR (note 17)or FSA029 | |
| Income statement | FSA002 (note 2) | FSA002 (note 2) | FSA002 (note 2) | FSA030 | FSA030 | FSA030 | Section B RMAR (note 17)or FSA030 | FSA030 |
| Capital adequacy | FSA003 (note 2) | FSA003 (note 2) | FSA003 (note 2) | FSA033 | FSA034 or FSA035 (note 14) | FSA031 | Section D1 and D2 RMAR (note 17) or FSA 032 (note 15) | FSA036 |
| Credit risk | FSA004 (note 2, 3) | FSA004 (note 2, 3) | FSA004 (note 2, 3) | |||||
| Market risk | FSA005 (notes 2, 4) | FSA005 (notes 2, 4) | FSA005 (notes 2, 4) | |||||
| Market risk - supplementary | FSA006 (note 5) | FSA006 (note 5) | FSA006 (note 5) | |||||
| Operational risk | FSA007 (notes 2, 6, 7) | FSA007 (notes 2, 6, 7) | FSA007 (notes 2, 6, 7) | |||||
| Large exposures | FSA008 (Notes 2, 6) | FSA008 (Notes 2, 6) | FSA008 (Notes 2, 6) | |||||
| UK Integrated group large exposures | FSA018 (note 12) | FSA018 (note 12) | FSA018 (note 12) | |||||
| Solo consolidation data | FSA016 (note 20) |
FSA016 (note 20) |
FSA016 (note 20) |
|||||
| Pillar 2 questionnaire | FSA019 (note 8) | FSA019 (note 8) | FSA019 (note 8) | |||||
| Non-EEA sub-group | FSA028 (note 9) | FSA028 (note 9) | FSA028 (note 9) | |||||
| Threshold conditions | Section F RMAR (note 17) | |||||||
| Client money and client assets | FSA039 | FSA039 | FSA039 | FSA039 | FSA039 | FSA039 | Section C RMAR (Note 13) or FSA039 | FSA039 |
| IRB portfolio risk | FSA045 (note 18) | FSA045 (note 18) | FSA045 (note 18) | |||||
| Securitisation: non-trading book | FSA046 (note 19) | FSA046 (note 19) | FSA046 (note 19) | |||||
| Daily Flows | FSA047 (Notes 21, 24, 26 and 28) | |||||||
| Enhanced Mismatch Report | FSA048 (Notes 21, 24, 26 and 28) | |||||||
| Liquidity Buffer Qualifying Securities | FSA050 (Notes 22, 25, 26 and 28) | |||||||
| Funding Concentration | FSA051 (Notes 22, 25, 26 and 28) | |||||||
| Pricing data | FSA052 (Notes 22, 26, 28 and 29) | |||||||
| Retail and corporate funding | FSA053 (Notes 22, 25, 26 and 28) | |||||||
| Currency Analysis | FSA054 (Notes 22, 25, 26 and 28) | |||||||
| Systems and Controls Questionnaire | FSA055 (Notes 23 and 28) | |||||||
| Securitisation: trading book | FSA058 (Note 27) | FSA058 (Note 27) | FSA058 (Note 27) | |||||
| Note 1: | When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G. | |||||||
| Note 2 | Firms that are members of a UK consolidation group are also required to submit this report on a UK consolidation group basis. | |||||||
| Note 3 | This applies to a firm that is required to submit data item FSA003 and, at any time within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA004 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant reporting date for the firm. |
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| Note 4 | This applies to a firm that is required to submit data item FSA003 and, at any time within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA005 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm. |
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| Note 5 | Only applicable to firms with a VaR model permission. | |||||||
| Note 6 | This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G. | |||||||
| Note 7 | This is only applicable to a firm that has adopted, in whole or in part, either the standardised approach, alternative standardised approach, or advanced measurement approachunder BIPRU 6. | |||||||
| Note 8 | Only applicable to BIPRU investment firms that : (a) are subject to consolidated supervision under BIPRU 8, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or that have been granted an investment firm consolidation waiver; or (b) have been granted an investment firm consolidation waiver; or (c) are not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm under (a) must complete the report on the basis of its UK consolidation group. A BIPRU investment firm under (b) or (c) must complete the report on the basis of its solo position. |
|||||||
| Note 9 | This will be applicable to firms that are members of a UK consolidation group on the reporting date. | |||||||
| Note 10 | Only applicable to a firm whose ultimate parent is a mixed-activity holding company. | |||||||
| Note 11 | Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner. | |||||||
| Note 12 | Members of a UK integrated group should only submit this data item at the UK integrated group level. | |||||||
| Note 13 | FSA039 must only be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. Section C RMAR must only be completed by a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm. | |||||||
| Note 14 | FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2) R. |
|||||||
| Note 15 | FSA032 must be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. | |||||||
| Note 16 | [deleted] | |||||||
| Note 17 | This is only applicable to a firm subject to IPRU(INV) Chapter 13 that is not an exempt CAD firm. | |||||||
| Note 18 | Only applicable to firms that have an IRB permission. | |||||||
| Note 19 | Only applicable to firms that hold securitisation positions, or are the originator or sponsor of securitisations of non-trading bookexposures. | |||||||
| Note 20 | Only applicable to a firm that has a solo consolidation waiver. | |||||||
| Note 21 | A firm must complete this item separately on each of the following bases (if applicable). (1) It must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it a group liquidity reporting firm in a DLG by default and is a UK lead regulated firm, it must complete the item on the basis of that group. (3) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group. (4) If it is a group liquidity reporting firm in a non-UK DLG by modification, it must complete the item on the basis of that group. |
|||||||
| Note 22 | A firm must complete this item separately on each of the following bases that are applicable. (1) It must complete it on a solo basis unless it is a group liquidity reporting firm in a UK DLG by modification. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. (2) If it is a group liquidity reporting firm in a UK DLG by modification, it must complete the item on the basis of that group. |
|||||||
| Note 23 | If it is a non-ILAS BIPRU firm, it must complete it on a solo basis. Therefore even if it has a solo consolidation waiver it must complete the item on an unconsolidated basis by reference to the firm alone. | |||||||
| Note 24 | (1) This item must be reported in the reporting currency. (2) If any data element is in a currency or currencies other than the reporting currency, all currencies (including the reporting currency) must be combined into a figure in the reporting currency. (3) In addition, all material currencies (which may include the reporting currency) must each be recorded separately (translated into the reporting currency). However if: (a) the reporting frequency is (whether under a rule or under a waiver) quarterly or less than quarterly; or (b) the only material currency is the reporting currency; (3) does not apply. (4) If there are more than three material currencies for this data item, (3) only applies to the three largest in amount. A firm must identify the largest in amount in accordance with the following procedure. (a) For each currency, take the largest of the asset or liability figure as referred to in the definition of material currency. (b) Take the three largest figures from the resulting list of amounts. (5) The date as at which the calculations for the purposes of the definition of material currency are carried out is the last day of the reporting period in question. (6) The reporting currency for this data item is whichever of the following currencies the firm chooses, namely USD (the United States Dollar), EUR (the euro), GBP (sterling), JPY (the Japanese Yen), CHF (the Swiss Franc), CAD (the Canadian Dollar) or SEK (the Swedish Krona). |
|||||||
| Note 25 | Note 24 applies, except that paragraphs (3), (4) and (5) do not apply, meaning that material currencies must not be recorded separately. | |||||||
| Note 26 | Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements for the data item in question if the firm receives that intra-group liquidity modification or variation part of the way through such a period. If the change is that the firm does not have to report a particular data item or does not have to report it at a particular reporting level, the firm must nevertheless report that item or at that reporting level for any reporting period that has already begun. This paragraph is subject to anything that the intra-group liquidity modification says to the contrary. | |||||||
| Note 27 | Only applicable to firms that hold securitisation positions in the trading book and/or are the originator or sponsor of securitisationsheld in the trading book. | |||||||
| Note 28 | FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054 must be completed by an ILAS BIPRU firm. An ILAS BIPRU firm does not need to complete FSA055. A non-ILAS BIPRU firm must complete FSA055 and does not need to complete FSA047, FSA048, FSA050, FSA051, FSA052, FSA053 and FSA054. | |||||||
| Note 29 | This data item must be reported only in the currencies named in FSA052, so that liabilities in GBP are reported in GBP in rows 1 to 4, those in USD are reported in USD in rows 5 to 8, and those in Euro are reported in Euro in rows 9 to 12. Liabilities in other currencies are not to be reported. | |||||||
- 01/04/2013
SUP 16.12.25B
See Notes
The columns in the table in SUP 16.12.25A R that deal with BIPRU 50K firms and BIPRU 125K firms cover some liquidity items that only have to be reported by an ILAS BIPRU firm. In fact a BIPRU 50K firm and a BIPRU 125K firm cannot be an ILAS BIPRU firm. One reason for drafting the table in this way is that the classification of firms into ILAS BIPRU firms and non-ILAS BIPRU firms is not based on the classification into BIPRU 50K firms, BIPRU 125K firms and BIPRU 730K firms and the drafting of the table emphasises that. Also, the table covers consolidated reports and the conditions about what sort of group has to supply what type of liquidity report do not always depend on how the individual firm is classified.
- 01/04/2013
SUP 16.12.26
See Notes
The applicable reporting frequencies for data items referred to in SUP 16.12.25A R are set out according to the type of firm in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.
| Data item | BIPRU 730K firm | BIPRU 125K firm | BIPRU 50K firm | UK consolidation group or defined liquidity group | Firms other than BIPRU firms |
| Annual reports and accounts | Annually | Annually | Annually | Annually | |
| Annual report and accounts of the mixed-activity holding company | Annually | Annually | Annually | Annually | |
| Solvency statement | Annually | Annually | Annually | Annually | |
| FSA001 | Quarterly | Quarterly | Half yearly | Half yearly | |
| FSA002 | Quarterly | Quarterly | Half yearly | Half yearly | |
| FSA003 | Monthly | Quarterly | Half yearly | Half yearly | |
| FSA004 | Quarterly | Quarterly | Half yearly | Half yearly | |
| FSA005 | Quarterly | Quarterly | Half yearly | Half yearly | |
| FSA006 | Quarterly | Quarterly | Quarterly | ||
| FSA007 | Annually(note 4) | Annually(note 4) | Annually(note 4) | Annually (note 4) | |
| FSA008 | Quarterly | Quarterly | Quarterly | Quarterly | |
| FSA016 | Half yearly | Half yearly | Half yearly | ||
| FSA018 | Quarterly | Quarterly | Quarterly | ||
| FSA019 | Annually | Annually | Annually | Annually | |
| FSA028 | Half yearly | Half yearly | Half yearly | ||
| FSA029 | Quarterly | ||||
| FSA030 | Quarterly | ||||
| FSA031 | Quarterly | ||||
| FSA032 | Quarterly | ||||
| FSA033 | Quarterly | ||||
| FSA034 | Quarterly | ||||
| FSA035 | Quarterly | ||||
| FSA036 | Quarterly | ||||
| FSA039 | Half yearly | Half yearly | Half yearly | Half yearly | |
| FSA045 | Quarterly | Quarterly | Half yearly | Half yearly | |
| FSA046 | Quarterly | Quarterly | Quarterly | Quarterly | |
| FSA047 | Daily, weekly, monthly or quarterly (Notes 5, 6 and 8) | Daily, weekly, monthly or quarterly (Notes 5, 7 and 8) | |||
| FSA048 | Daily, weekly, monthly or quarterly (Notes 5, 6 and 8) | Daily, weekly, monthly or quarterly (Notes 5, 7 and 8) | |||
| FSA050 | Monthly (Note 5) | Monthly (Note 5) | |||
| FSA051 | Monthly (Note 5) | Monthly (Note 5) | |||
| FSA052 | Weekly or monthly (Notes 5 and 9) | Weekly or monthly (Notes 5 and 10) | |||
| FSA053 | Quarterly (Note 5) | Quarterly (Note 5) | |||
| FSA054 | Quarterly (Note 5) | Quarterly (Note 5) | |||
| FSA055 | Annually (Note 5) | Annually (Note 5) | |||
| FSA058 | Quarterly | Quarterly | Quarterly | Quarterly | |
| Section A RMAR | Half yearly (note 2) Quarterly (note 3) | ||||
| Section B RMAR | Half yearly (note 2) Quarterly (note 3) | ||||
| Section C RMAR | Half yearly (note 2) Quarterly (note 3) | ||||
| Section D1 and D2 RMAR | Half yearly (note 2) Quarterly (note 3) | ||||
| Section F RMAR | Half yearly | ||||
| Note 1 | [deleted] | ||||
| Note 2 | Annual regulated business revenue up to and including £5 million. | ||||
| Note 3 | Annual regulated business revenue over £5 million. | ||||
| Note 4 | The reporting date for this data item is six months after a firm's most recent accounting reference date. | ||||
| Note 5 | Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not from a firm's accounting reference date. In particular: (1) A week means the period beginning on Saturday and ending on Friday. (2) A month begins on the first day of the calendar month and ends on the last day of that month. (3) Quarters end on 31 March, 30 June, 30 September and 31 December. (4) Daily means each business day. All periods are calculated by reference to London time. Any changes to reporting requirements caused by a firm receiving an intra-group liquidity modification (or a variation to one) do not take effect until the first day of the next reporting period applicable under the changed reporting requirements if the firm receives that intra-group liquidity modification or variation part of the way through such a period, unless the intra-group liquidity modification says otherwise. |
||||
| Note 6 | If the report is on a solo basis the reporting frequency is as follows: (1) if the firm does not have an intra-group liquidity modification the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (2) if the firm is a group liquidity reporting firm in a non-UK DLG by modification (firm level) the frequency is: (a) weekly if the firm is a standard frequency liquidity reporting firm; and (b) monthly if the firm is a low frequency liquidity reporting firm; (3) the frequency is quarterly if the firm is a group liquidity reporting firm in a UK DLG by modification. |
||||
| Note 7 | (1) If the report is by reference to the firm'sDLG by default the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (2) If the report is by reference to the firm'sUK DLG by modification the reporting frequency is: (a) weekly if the group liquidity standard frequency reporting conditions are met; (b) monthly if the group liquidity low frequency reporting conditions are met. (3) If the report is by reference to the firm'snon-UK DLG by modification the reporting frequency is quarterly. |
||||
| Note 8 | (1) If the reporting frequency is otherwise weekly, the item is to be reported on every business day if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (2) If the reporting frequency is otherwise monthly, the item is to be reported weekly if (and for as long as) there is a firm-specific liquidity stress or market liquidity stress in relation to the firm or group in question. (3) A firm must ensure that it would be able at all times to meet the requirements for daily or weekly reporting under paragraph (1) or (2) even if there is no firm-specific liquidity stress or market liquidity stress and none is expected. |
||||
| Note 9 | If the report is on a solo basis the reporting frequency is as follows: (1) weekly if the firm is a standard frequency liquidity reporting firm; and (2) monthly if the firm is a low frequency liquidity reporting firm. |
||||
| Note 10 | If the report is by reference to the firm'sUK DLG by modification the reporting frequency is: (1) weekly if the group liquidity standard frequency reporting conditions are met; (2) monthly if the group liquidity low frequency reporting conditions are met. |
||||
- 01/04/2013
SUP 16.12.27
See Notes
The applicable due dates for submission referred to in SUP 16.12.4 R are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in SUP 16.12.26 R, unless indicated otherwise.
| Data item | Daily | Weekly | Monthly | Quarterly | Half yearly | Annual |
| Annual accounts | 80 business days | |||||
| Annual reconciliation | 80 business days | |||||
| Annual reports and accounts of the mixed-activity holding company | 7 months | |||||
| Solvency statement | 3 months | |||||
| FSA001 | 20 business days | 30 business days (note 1);45 business days (note 2) | ||||
| FSA002 | 20 business days | 30 business days (note 1);45 business days (note 2) | ||||
| FSA003 | 20 business days | 30 business days (note 1);45 business days (note 2) | ||||
| FSA004 | 20 business days | 30 business days note 1);45 business days (note 2) | ||||
| FSA005 | 20 business days | 30 business days (note 1);45 business days (note 2) | ||||
| FSA006 | 20 business days | 30 business days (note 1);45 business days (note 2) | ||||
| FSA007 | 2 months | |||||
| FSA008 | 20 business days (note 1);45 business days (note 2) | |||||
| FSA016 | 30 business days | |||||
| FSA018 | 45 business days | |||||
| FSA019 | 2 months | |||||
| FSA028 | 30 business days | |||||
| FSA029 | 20 business days | |||||
| FSA030 | 20 business days | |||||
| FSA031 | 20 business days | |||||
| FSA032 | 20 business days | |||||
| FSA033 | 20 business days | |||||
| FSA034 | 20 business days | |||||
| FSA035 | 20 business days | |||||
| FSA036 | 20 business days | |||||
| FSA039 | 30 business days | |||||
| FSA040 | 15 business days | |||||
| FSA045 | 20 business days | 30 business days (note 1); 45 business days (note 2) | ||||
| FSA046 | 20 business days (Note 1), 45 business days (Note 2) | |||||
| FSA047 | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 15 business days | 15 business days or one Month (Note 3) | ||
| FSA048 | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 22.00 hours (London time) on the business day immediately following the last day of the reporting period for the item in question | 15 business days | 15 business days or one Month (Note 3) | ||
| FSA050 | 15 business days | |||||
| FSA051 | 15 business days | |||||
| FSA052 | 22.00 hours (London time) on the second business day immediately following the last day of the reporting period for the item in question | 15 business days | ||||
| FSA053 | 15 business days | |||||
| FSA054 | 15 business days | |||||
| FSA055 | 15 business days | |||||
| FSA058 | 20 business days (Note 1), 45 business days (Note 2) | |||||
| Section A RMAR | 30 business days | 30 business days | ||||
| Section B RMAR | 30 business days | 30 business days | ||||
| Section C RMAR | 30 business days | 30 business days | ||||
| Section D1 and D2 RMAR | 30 business days | 30 business days | ||||
| Section F RMAR | 30 business days | |||||
| Note 1 | For unconsolidated and solo consolidated reports. | |||||
| Note 2 | For UK consolidation group reports | |||||
| Note 3 | It is one Month if the report relates to a non-UK DLG by modification. | |||||
- 01/04/2013
Financial conglomerates
SUP 16.12.32
See Notes
(1) A firm that is a member of a financial conglomerate must submit financial reports to the appropriate regulator in accordance with the table in SUP 16.12.33 R if:
(a) it is at the head of a UK-regulated EEA financial conglomerate; or
(b) its Part 4A permission contains a relevant requirement.
(2) In (1)(b), a relevant requirement is one which:
(a) applies SUP 16.12.33 R to the firm; or
(b) applies SUP 16.12.33 R to the firm unless the mixed financial holding company of the financial conglomerate to which the firm belongs submits the report required under this rule (as if the rule applied to it).
- 01/04/2013
SUP 16.12.33
See Notes
Financial reports from a member of a financial conglomerate (see SUP 16.12.32 R)
| Content of Report | Form (Note 1) | Frequency | Due Date |
| Calculation of supplementary capital adequacy requirements in accordance with one of the three technical calculation methods | Note 2 | Note 5 Yearly | Note 5 |
| Identification of significant risk concentration levels | Note 3 | Yearly | 4 months after year end |
| Identification of significant intra-group transactions | Note 4 | Yearly | 4 months after year end |
| Report on compliance with GENPRU 3.1.35 R where it applies | Note 6 | Note 5 | Note 5 |
| Note 1 | When giving the report required, a firm must use the form indicated, if any. | ||
| Note 2 | If Part 1 of GENPRU 3 Annex 1(method 1), or Part 2 of GENPRU 3 Annex 1 (method 2), or Part 3 of GENPRU 3 Annex 1 (method 3) applies, there is no specific form. Adequate information must be provided, specifying the calculation method used and each financial conglomerate for which the appropriate regulator is the co-ordinator must discuss with the appropriate regulator the form which this reporting will take and the extent to which verification by an auditor will be required. | ||
| For the purposes of the above, where relevant to the agreed reporting arrangements, rules 9.40(1), 9.40(1A), 9.40(3) and 9.40(4) of IPRU(INS) apply as they would if the financial conglomerate were an insurance group. | |||
| Note 3 | Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the
appropriate regulator
is the co-ordinator must discuss with the
appropriate regulator
the form of the information to be reported. This should mean that usual information management systems of the financial conglomerate can be used to the extent possible to generate and analyse the information required. When reviewing the risk concentration levels, the appropriate regulator will in particular monitor the possible risk of contagion in the financial conglomerate, the risk of a conflict of interests, the risk of circumvention of sectoral rules, and the level or volume of risks. | ||
| Note 4 | For the purposes of this reporting requirement, an intra-group transaction will be presumed to be significant if its amount exceeds 5% of the total amount of capital adequacy requirements at the level of the financial conglomerate. Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the appropriate regulator is the co-ordinatormust discuss with the appropriate regulator the form of the information to be reported. This should mean that usual information management systems of the financial conglomerate can be used to the extent possible to generate and analyse the information required. When reviewing the intra-group transactions, the appropriate regulator will in particular monitor the possible risk of contagion in the financial conglomerate, the risk of a conflict of interest, the risk of circumvention of sectoral rules, and the level or volume of risks. | ||
| Note 5 | The frequency and due date will be as follows: (1) banking and investment services conglomerate: frequency isyearly with due date 45 business days after period end; (2) insurance conglomerate: frequency is yearly with due date four months after period end for the capital adequacy return and three months after period end for the report on compliance with GENPRU 3.1.35 R where it applies. | ||
| Note 6 | Adequate information must be added as a separate item to the relevant form for sectoral reporting. | ||
- 10/06/2013
SUP 16.16
Prudent valuation reporting
- 30/06/2012
Application
SUP 16.16.1
See Notes
This section applies to a UK bank or a BIPRU 730k firm which meets the condition in SUP 16.16.2 R.
- 01/04/2013
SUP 16.16.2
See Notes
The condition referred to in SUP 16.16.1 R is that, on its last accounting reference date, the firm had balance sheet positions measured at fair value which, on a gross basis (the sum of the absolute value of each of the assets and liabilities), exceeded £3 billion.
- 01/04/2013
Purpose
SUP 16.16.3
See Notes
(1) The purpose of this section is to set out the requirements for a firm specified in SUP 16.16.1 R to report the outcomes of its prudent valuation assessmentsunder the prudent valuation rules, in GENPRU 1.3.4 R and GENPRU 1.3.14 R to GENPRU 1.3.34 R, to the appropriate regulator and to do so in a standard format.
(2) The purpose of collecting this data on the prudent valuation assessments made by a firmunder GENPRU 1.3.4 R and GENPRU 1.3.14 R to GENPRU 1.3.34 Ris to assist the appropriate regulator in assessing the capital resources of firms, to enable the appropriate regulator to gain a wider understanding of the nature and sources of measurement uncertainty in fair-valued financial instruments, and to enable comparison of the nature and level of that measurement uncertainty across firms and over time.
- 01/04/2013
Reporting requirement
SUP 16.16.4
See Notes
(1) A firm to which this section applies must submit to the appropriate regulator quarterly (on a calendar year basis and not from a firm's accounting reference date), within six weeks of each quarter end, a Prudent Valuation Return in respect of its fair-value assessments under GENPRU 1.3.4 R and GENPRU 1.3.14 R to GENPRU 1.3.34 R in the format set out in SUP 16 Annex 31A.
(2) A PRA-authorised person to which this section applies must submit the report via electronic mail to prudentvaluationreturns@bankofengland.co.uk or via post or hand delivery to Regulatory Data Group, Statistics and Regulatory Data Division (HO5 A-B), Bank of England, Threadneedle Street, London EC2R 8AH; or via fax to the Regulatory Data Group of the Bank of England (020 7601 3334)
- 01/04/2013
SUP 16.16.5
See Notes
Where a firm to which SUP 16.16.4 R applies is a member of a UK consolidation group , the firm must comply with SUP 16.16.4 R:
(1) on a solo-consolidation basis if the firm has a solo consolidation waiver, or on an unconsolidated basis if the firm does not have a solo consolidation waiver; and
(2) separately, on the basis of the consolidated financial position of the UK consolidation group. (Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.)
- 01/04/2013
SUP 16.17
Remuneration reporting
- 01/11/2012
Purpose
SUP 16.17.1
See Notes
The purpose of this section is to ensure that the
appropriate regulator
receives regular and comprehensive information about remuneration in a standard format to assist it to benchmark remuneration trends and practices and to collect remuneration information on high earners. It also takes account of the Capital Requirements (Amendment) Regulations 2012 (SI 2012/917) together with the European Banking Authority's Guidelines to article 22(3) and (5) of the Banking Consolidation Directive.
- 01/04/2013
Interpretation
SUP 16.17.2
See Notes
In this section "UK lead regulated group" means a UK consolidation groupthat is headed eitherby an EEA parent institutionor by an EEA parent financial holding company.
- 01/04/2013
Remuneration Benchmarking Reporting Requirements
SUP 16.17.3
See Notes
(1) A firm to which this rule applies must submit a Remuneration Benchmarking Information Report to the
PRA
annually.
(3) The firm must submit that report to the
PRA
within four months of the firm'saccounting reference date.
(4) A firm that:
(a) is not part of a UK lead regulated group must complete that report on an unconsolidated basis in respect of remuneration awarded to employees of the firm in the last completed financial year;
(b) is part of a UK lead regulated group must not complete that report on either a solo consolidation basis or an unconsolidated basis. The firm must complete that report on a consolidated basis in respect of remuneration awarded to all employees in the UK lead regulated group in the last completed financial year.
(5) The firm must complete the report in the currency of its annual audited accounts.
(6) A firm to which this rule applies on the date it comes into effect must submit two reports by 31 December 2012: one for each of the previous two complete financial years that ended before this rule came into effect.
(7) This rule applies to:
(d) is not, and does not have, an EEA parent institution or an EEA parent financial holding company;
and that firm had total assets equal to or greater than £50 billion on an unconsolidated basis on the accounting reference date immediately prior to the firm's last complete financial year.
and that firm had total assets equal to or greater than £50 billion on an unconsolidated basis on the accounting reference date immediately prior to the firm's last complete financial year.
(8) This rule also applies to:
that:
(a) a BIPRU firm; and
(d) is part of a UK lead regulated group;
and that firm had total assets equal to or greater than £50 billion on an unconsolidated basis on the accounting reference date immediately prior to the firm's last complete financial year.
and that firm had total assets equal to or greater than £50 billion on an unconsolidated basis on the accounting reference date immediately prior to the firm's last complete financial year.
that:
(9) In this rule "total assets" means
(a) in relation to a
BIPRU firm
, the firm's total assets as set out in its balance sheet on the relevant accounting reference date; and
(b) in relation to a third country BIPRU firm, the total assets of the
firm
as set out in its balance sheet on the relevant accounting reference date that cover the activities of the branch operation in the United Kingdom.
- 01/04/2013
High Earners Reporting Requirements
SUP 16.17.4
See Notes
- (1) A firm to which this rule applies must submit a High Earners Report to the appropriate regulator annually.
- (2) The firm must submit that report to the appropriate regulator within four months of the end of the firm's accounting reference date.
- (3) A firm that is not part of a UK lead regulated group must complete that report on an unconsolidated basis in respect of remuneration awarded in the last completed financial year to all high earners of the firm who mainly undertook their professional activities within the EEA.
- (4) A firm that is part of a UK lead regulated group must not complete that report on either a solo consolidation basis or an unconsolidated basis. The firm must complete that report on a consolidated basis in respect of remuneration awarded in the last completed financial year to all high earners who mainly undertook their professional activities within the EEA at:
- (a) the EEA parent institution or EEA parent financial holding company of the UK lead regulated group; and
- (b) each subsidiary of the UK lead regulated group that has its registered office (or, if it has no registered office, its head office) in an EEA State; and
- (c) each branch of the UK lead regulated group that is established or operating in an EEA State.
- (5) The firm must complete a separate template, in the format set out in SUP 16 Annex 34A R, for each EEA State in which there is a high earner. Those templates together form the report.
- (6) High earners who carried out their professional activities in an EEA State should be classified under that EEA State.
- (7) High earners who carried out their professional activities in more than one EEA State should be classified under the EEA State where they mainly undertook their professional activities.
- (8) A firm to which this section applies on the date it comes into effect must submit two reports by 31 December 2012: one for each of the previous two complete financial years that ended before this section came into force.
- (9) The information in the reportmust be denominated in euros determined, if necessary, by reference to the conversion rate table specified from time to time by the European Banking Authority as applicable to that year's High Earners Report.
- (10) This rule applies to BIPRU firm and a third country BIPRU firm that
- (a) is not a BIPRU limited licence firm or a BIPRU limited activity firm; and
- (b) is not, and does not have, an EEA parent institution or an EEA parent financial holding company.
- (11) This rule also applies to a BIPRU firm and a third country BIPRU firm that:
- (a) is not a BIPRU limited licence firm or a BIPRU limited activity firm; and
- (b) is part of a UK lead regulated group.
- (12) This rule also applies to a BIPRU limited licence firm or a BIPRU limited activity firm:
- (a) that is part of a UK lead regulated group; and
- (b) where that UK lead regulated group contains a BIPRU firm or a third country BIPRU firm that is not a BIPRU limited licence firm or a BIPRU limited activity firm.
- 01/04/2013
SUP 16.17.5
See Notes
- 01/04/2013
SUP 16 Annex 13
Return cover sheet
- 01/12/2004
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Return Cover Sheet - Forms/sup/sup_chapter16_annex13r_20130401.pdf
Return Cover Sheet - Forms/sup/sup_chapter16_annex13r_20130401.pdf
- 01/04/2013
SUP 16 Annex 14
Quarterly and annual returns for Credit Unions
- 01/12/2004
See Notes
This annex consists only of one or more forms.
Quarterly return (CQ) for credit unions, including the supplementary analysis of the CQ
Annual return (CY) for credit unions, including the supplementary analysis of the CY
Annual return (CY) for credit unions, including the supplementary analysis of the CY
Quarterly return (CQ) for credit unions, including the supplementary analysis of the CQ
Annual return (CY) for credit unions, including the supplementary analysis of the CY
Annual return (CY) for credit unions, including the supplementary analysis of the CY
- 01/04/2013
SUP 16 Annex 15
Notes on completing the quarterly and annual returns for Credit Unions
- 01/12/2004
See Notes
This annex consists only of one or more forms.
Notes on completing the Quarterly Return (CQ) for credit unions, including notes on completing the supplementary analysis of the CQ
Notes on completing the Annual Return (CY) for credit unions, including notes on completing the supplementary analysis of the CY
Notes on completing the Quarterly Return (CQ) for credit unions, including notes on completing the supplementary analysis of the CQ
Notes on completing the Annual Return (CY) for credit unions, including notes on completing the supplementary analysis of the CY
- 01/04/2013
SUP 16 Annex 16A
Standing data (See SUP 16.10.4 R)
- 01/04/2005
SUP 16 Annex 16A.1
See Notes
A: Communications with a firm
1. Name of the firm
2. Trading name(s) of the firm
3.
4. Registered office
5. Principal place of business
6. Website address
7. Complaints contact and complaints officer
8. The name and email address of the primary compliance contact
B: Information about a firm on the Financial Services Register
9.
10.
11.
C: Other information about a firm
12.
13.
14. Name and address of firm's auditor
15.
16. Accounting reference date
17. Locum
1. Name of the firm
2. Trading name(s) of the firm
3.
4. Registered office
5. Principal place of business
6. Website address
7. Complaints contact and complaints officer
8. The name and email address of the primary compliance contact
B: Information about a firm on the Financial Services Register
9.
10.
11.
C: Other information about a firm
12.
13.
14. Name and address of firm's auditor
15.
16. Accounting reference date
17. Locum
- 01/04/2013
SUP 16 Annex 19A
Mortgage Lending and Administration Return ('MLAR')
- 01/04/2005
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Mortgage Lending and Administration Return ('MLAR') - Forms/sup/sup_Chapter16_annex19ar_20130401.pdf
Mortgage Lending and Administration Return ('MLAR') - Forms/sup/sup_Chapter16_annex19ar_20130401.pdf
- 01/04/2013
SUP 16 Annex 19B
Notes for Completion of the Mortgage Lending and Administration Return ('MLAR')
- 01/04/2005
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Notes for Completion of the Mortgage Lending and Administration Return ('MLAR') - Forms/sup/sup_Chapter16_annex19bg_20130401.pdf
Notes for Completion of the Mortgage Lending and Administration Return ('MLAR') - Forms/sup/sup_Chapter16_annex19bg_20130401.pdf
- 01/04/2013
SUP 16 Annex 24
Data items for SUP 16.12
- 06/01/2010
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Data items for SUP 16.12 SUP Chapter 16 Annex 24 R SUP Chapter 16 Annex 24 R
Data items for SUP 16.12 SUP Chapter 16 Annex 24 R SUP Chapter 16 Annex 24 R
- 23/07/2013
SUP 16 Annex 25
Guidance notes for data items in SUP 16 Annex 24R
- 06/01/2010
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Guidance notes for data items in SUP 16 Annex 24R - SUP Chapter 16 Annex 25g
Guidance notes for data items in SUP 16 Annex 24R - SUP Chapter 16 Annex 25g
- 23/07/2013
SUP 16 Annex 26
Guidance on designated liquidity groups in SUP 16.12
- 01/12/2009
See Notes
| Purpose of this guidance | |||
| 1. | G | The purpose of this Annex is to explain the different types of defined liquidity group dealt with in SUP 16.12 (Integrated Regulatory Reporting) and what a group liquidity reporting firm is. | |
| 2. | G | Defined liquidity groups are relevant to liquidity reporting by ILAS BIPRU firms. Liquidity reporting under SUP 16.12 relates to a firm on a solo or branch basis and in addition by reference to a firm's defined liquidity group. | |
| The two main types of designated liquidity groups | |||
| 3. | G | Defined liquidity groups are divided into two types: | |
| (1) | a DLG by default; and | ||
| (2) | a DLG by modification (this type is subdivided into other types as explained in this Annex). | ||
| DLG by default | |||
| 4. | G | Broadly speaking, a firm's DLG by default is made up of the members of the firm's group on which it relies for liquidity or that rely on the firm. It also includes certain funding vehicles. It covers each entity: | |
| (1) | that provides or is committed to provide material support to the firm against liquidity risk; or | ||
| (2) | to which the firm provides or is committed to provide material support against liquidity risk; or | ||
| (3) | that has reasonable grounds to believe that the firm would supply such support, and vice versa. | ||
| 5. | G | Paragraph (b) of the definition of DLG by default deals with a case in which there are several UKILAS BIPRU firms in the same group. The effect is this. Say that there are two UKILAS BIPRU firms, A and B in the group. Say that A relies on, or is relied on by, companies M, N, O and P. B relies on, or is relied on by, companies P, Q, R and S. The result is that A and B have the same DLG by default, which is made up of companies A, B, M, N, O, P, Q, R and S. | |
| 6. | G | There is an exclusion relating to participations. Say that 70% of B is owned by unconnected third party shareholders and that A and B rely on each other. A will report on the basis of a group made up of A, B, M, N, O and P. B will report on the basis of a group made up of A, B, P, Q, R and S. | |
| 7. | G | The full definition is set out in the Glossary. | |
| 8. | G | The definition applies automatically. It does not depend, for example, on the firm getting a waiver under BIPRU 12 (Liquidity). However, in practice it is likely that the firm and the PRA will agree who is in the firm's DLG by default. | |
| 9. | G | A DLG by default is only relevant to a UK lead regulated firm. | |
| 10. | G | A firm may have a DLG by default and a DLG by modification at the same time. | |
| Types of DLG by modification | |||
| 11. | G | A DLG by modification only applies to a firm with an intra-group liquidity modification. BIPRU 12.8 has more about intra-group liquidity modifications. | |
| 12. | G | Every firm subject to BIPRU 12 (Liquidity) is subject to the overall liquidity adequacy rule. The effect of that rule is that every firm is required to be self-sufficient in terms of liquidity adequacy and to be able to satisfy that rule relying on its own liquidity resources. | |
| 13. | G | The PRA recognises that a firm may be part of a wider group which manages its liquidity on a group-wide basis. This is recognised by an intra-group liquidity modification. A DLG by modification arises out of the intra-group liquidity modification. | |
| 14. | G | There are two types of DLG by modification: | |
| (1) | a DLG by modification (firm level); and | ||
| (2) | a non-UK DLG by modification (DLG level). | ||
| Types of DLG by modification (firm level) | |||
| 15. | G | If the firm obtains an intra-group liquidity modification it will permit the firm to rely on liquidity support from elsewhere in its group for the purposes of the overall liquidity adequacy rule. A DLG by modification (firm level) is made up of the group members on which the firm can rely for these purposes, together with the firm itself. It is called 'firm level' because it relates to the way that the overall liquidity adequacy rule is applied to the firm. | |
| 16. | G | There are two types of DLG by modification (firm level): | |
| (1) | a UK DLG by modification; and | ||
| (2) | a non-UK DLG by modification (firm level). | ||
| 17. | G | It is not possible for a firm to have both types. | |
| 18. | G | A UK DLG by modification is made up solely of UK ILAS BIPRU firms. That means that the intra-group liquidity modification will permit the firm to rely on liquidity support from other specified UK ILAS BIPRU firms elsewhere in its group, but no one else. | |
| 19. | G | A non-UK DLG by modification (firm level) is defined to mean any kind of DLG by modification (firm level) except for a UK DLG by modification. In practice though an intra-group liquidity modification setting up a non-UK DLG by modification (firm level) will be expected to allow the firm to rely on support from a parent undertaking which is constituted under the law of a country or territory outside the United Kingdom or on subsidiary undertakings of that parent which are themselves constituted under the law of a country or territory outside the United Kingdom. These parents and their subsidiaries (together with the firm itself) will make up the non-UK DLG by modification (firm level). It is not envisaged that a non-UK DLG by modification (firm level) will include UK members (other than the firm itself). That is why this type of defined liquidity group is called a non-UK DLG by modification (firm level). | |
| Non-UK DLG by modification (DLG level) | |||
| 20. | G | It is envisaged that if a firm has a UK DLG by modification, the intra-group liquidity modification will apply the overall liquidity adequacy rule to the UK DLG by modification as a whole. The starting position is that the UK DLG by modification should be self-sufficient for liquidity purposes. | |
| 21. | G | However, the intra-group liquidity modification may permit the UK DLG by modification to rely on liquidity support from elsewhere in the group. In this case this other part of the group, together with the UK DLG by modification, forms the non-UK DLG by modification (DLG level). It is called 'DLG level' because it relates to the way that the overall liquidity adequacy rule is applied to the firm's DLG. | |
| 22. | G | It is not envisaged that a firm with a non-UK DLG by modification (firm level) will have a non-UK DLG by modification (DLG level). | |
| 23. | G | It is envisaged that the only group members on which the non-UK DLG by modification (firm level) will be able to rely for these purposes will be foreign parents and others described in paragraph 19 of SUP 16 Annex26G . That is why it is called a non-UK DLG by modification (DLG level). | |
| Combinations of DLG | |||
| 24. | G | That means that the types of DLG by modification a firm may have are these: | |
| (1) | a UK DLG by modification and nothing else; or | ||
| (2) | a non-UK DLG by modification (firm level) and nothing else; or | ||
| (3) | a UK DLG by modification and non-UK DLG by modification (DLG level). | ||
| Group liquidity reporting firm | |||
| 25. | G | The defined term group liquidity reporting firm is also used in connection with reporting at the level of a defined liquidity group. Its purpose is to identify the firms on which the reporting obligation falls. | |
| 26. | G | The general principle is that reporting is done by UK ILAS BIPRU firms. In the case of a DLG by modification, the reporting will be done by UK ILAS BIPRU firms that have been granted the intra-group liquidity modification. | |
| 27. | G | However there may be other types members of the defined liquidity group. For example, say that UK ILAS BIPRU firm A has a defined liquidity group made up of companies B, C, D and E. Say that B is an authorised person but is not a UK ILAS BIPRU firm, that C is a UK company that is not authorised and that D and E are foreign and not authorised. A, B, C, D and E are all members of the defined liquidity group. However B, C, D and E do not have to report on the defined liquidity group under SUP 16.12. That obligation falls on A. A is the group liquidity reporting firm. | |
- 01/04/2013
SUP 16 Annex 31A
Prudent Valuation Return
- 30/06/2012
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Prudent Valuation Return - SUP 16 Annex 31AR Opens in a new window
Prudent Valuation Return - SUP 16 Annex 31AR Opens in a new window
- 01/04/2013
SUP 16 Annex 31B
Guidance notes for data items in SUP 16 Annex 31AR
- 30/06/2012
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Guidance notes for data items in SUP 16 Annex 31AR - SUP 16 Annex 31BG
Guidance notes for data items in SUP 16 Annex 31AR - SUP 16 Annex 31BG
- 01/04/2013
SUP 16 Annex 32
Bidding in emissions auctions return
- 27/07/2012
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Bidding in emissions auctions return - SUP 16 Annex 32 R
Bidding in emissions auctions return - SUP 16 Annex 32 R
- 01/04/2013
SUP 16 Annex 33A
Remuneration Benchmarking Information Report
- 01/11/2012
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Remuneration Benchmarking Information Report - SUP 16 Annex 33AR
Remuneration Benchmarking Information Report - SUP 16 Annex 33AR
- 01/04/2013
SUP 16 Annex 33B
Guidance notes for data items in SUP 16 Annex 33AR
- 01/11/2012
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Guidance notes for data items in SUP 16 Annex 33AR - SUP 16 Annex 33BG
Guidance notes for data items in SUP 16 Annex 33AR - SUP 16 Annex 33BG
- 01/04/2013
SUP 16 Annex 34A
High Earners Report
- 01/11/2012
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
High Earners Report - SUP 16 Annex 34AR
High Earners Report - SUP 16 Annex 34AR
- 01/04/2013
SUP 16 Annex 34B
Guidance notes for data items in SUP 16 Annex 34AR
- 01/11/2012
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Guidance notes for data items in SUP 16 Annex 34AR - SUP 16 Annex 34BG
Guidance notes for data items in SUP 16 Annex 34AR - SUP 16 Annex 34BG
- 01/04/2013