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.
- 21/06/2001
SUP 16.1.1A
See Notes
The directions and guidance in SUP 16.13 apply to an authorised payment institution and a small payment institution.
- 23/07/2010
SUP 16.1.1B
See Notes
The directions and guidance in SUP 16.15 apply to electronic money issuers that are not credit institutions.
- 30/04/2011
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.
- 01/10/2011
SUP 16.1.3
See Notes
Application of different sections of SUP 16(excluding SUP 16.13 and SUP 16.15)
- 01/10/2011
SUP 16.1.4
See Notes
(1) This chapter contains requirements to report to the
FSA
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
FSA
by building societies under those parts of the Building Societies Act 1986 which have not been repealed.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.
- 02/01/2008
SUP 16.2
Purpose
- 01/12/2004
SUP 16.2.1
See Notes
(1) In order to discharge its functions under the Act, the
FSA
needs timely and accurate information about firms. The provision of this information on a regular basis enables the
FSA
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 tell the FSA appropriately anythingof which the FSA would reasonably expect notice. The reporting requirements are part of the
FSA's
approach to amplifying Principle 11 by setting out in more detail the information that the
FSA
requires. They supplement the provisions of SUP 2 (Information gathering by the FSAon its own initiative) and SUP 15 (Notifications to the FSA). The reports required under these rules help the
FSA
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.
- 21/06/2001
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.
- 01/10/2012
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);
(10) reporting under the
Payment Services Regulations
;
(11) client money and asset return (SUP 16.14); and
(12) reporting under the Electronic Money Regulations.
- 01/10/2012
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.
- 30/09/2003
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.
- 01/01/2008
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.
- 21/06/2001
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.
- 18/04/2002
SUP 16.3.7
See Notes
A report or data item must:
(1) give the
firm's
FSA
firm reference number (or all the
firms' FSA 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
fully completed.
- 01/01/2007
SUP 16.3.8
See Notes
A written report must be delivered to the
FSA
by one of the methods listed in SUP 16.3.9 R.
- 01/10/2011
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 FSA for postal submission of reports |
| 2. | Leaving the report marked for the attention of "Central Reporting" at the published address of the FSA 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 FSA's Central Reporting team |
| 4. | Online submission via the appropriate systems accessible from the FSA's website at www.fsa.gov.uk Opens in a new window |
- 01/10/2011
SUP 16.3.10
See Notes
(1) The current published address of the
FSA
for postal submission of reports is:
| Central Reporting |
| The Financial ServicesAuthority |
| PO BOX 35747 |
| London E14 5WP |
(2) The current published address of the
FSA
for hand delivery of reports is:
(3)
The current published email address and fax number for the
FSA's
Central Reporting team is
regulatory.reports@fsa.gov.uk Opens in a new window
and 020 7066 3905. The Central Reporting team does not handle general correspondence between firms and the FSA. 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.
- 18/01/2013
Complete reporting
SUP 16.3.11
See Notes
- 21/06/2001
SUP 16.3.12
See Notes
- 21/06/2001
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
FSA
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
FSA
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:
- 01/04/2005
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 1R
, for the financial year prior to the due date for submission of the report, was limited to the payment of the minimum fee.
- 01/06/2006
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 (see
DEPP 6.6.1 G-DEPP 6.6.5 G). 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
FSA
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
FSA
that, in the exceptional circumstances of a particular case, the payment of any fee would be inequitable, the
FSA
may reduce or remit all or part of the fee in question which would otherwise be payable (see
FEES 2.3).
- 28/08/2007
SUP 16.3.15
See Notes
- 21/06/2001
SUP 16.3.16
See Notes
The firm is responsible for ensuring delivery of the required report at the
FSA's offices by the due date. If a report is received by the
FSA
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.
- 21/06/2001
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 (Method of reporting Requirement to check the accuracy of standing data and to report changes to the FSA changes in standing data) apply to any notification made under (1).
- 04/10/2010
SUP 16.3.18
See Notes
SUP 16.2.1 G emphasises the importance to the
FSA
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
FSA
. This is because many due dates for reporting to the
FSA
are linked to firms'accounting reference dates. Indeed, for some categories of firm, the only reports required by the
FSA
have due dates for submission which are linked to the firm'saccounting reference date.If the extension of a firm's accounting period appears likely to impair the effectiveness of the
FSA's
supervisory work, the
FSA
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.
- 21/06/2001
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
FSA
, as described in SUP 15.7.8 G.
- 21/06/2001
Underwriting agents: submission to the Society of Lloyd's
SUP 16.3.20
See Notes
(1) Paragraph (2) applies in relation to reports required under this chapter within the scope of any arrangements made by the FSA with the Society of Lloyd's under paragraph 6(2) of Schedule 1 to the Act.
(2) An underwriting agent must submit the reports in (1) to the Society of Lloyd's rather than to the FSA.
- 21/06/2001
SUP 16.3.21
See Notes
- 21/06/2001
Service of Notices Regulations
SUP 16.3.22
See Notes
- 21/06/2001
Confidentiality and sharing of information
SUP 16.3.23
See Notes
When the
FSA
receives a report which contains confidential information and whose submission is required under this chapter, it is obliged under Part XXIIIof the Act (Public Record, Disclosure of Information and Co-operation) to treat that information as confidential. (See SUP 2.2.4 G)
- 21/06/2001
SUP 16.3.24
See Notes
SUP 2.3.12 G states that the FSA may pass to other regulators information which it has in its possession. Such information includes information contained in reports submitted under this chapter. The
FSA's
disclosure of information to other regulators is subject to SUP 2.2.4 G(Confidentiality of information).
- 21/06/2001
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
).
- 01/01/2008
SUP 16.3.26
See Notes
Examples of reports covering a group are:
(2) annual controllers reports required under
SUP 16.5.4 R
;
(3) annual close links reports required under SUP 16.5.4 R
(5) consolidated reporting statements required from securities and futures firms under
SUP 16.12.11 R
;
- 01/10/2012
SUP 16.4
Annual controllers report
- 01/12/2004
Application
SUP 16.4.1
See Notes
This section applies to every firm except those firms excluded from its operation by SUP 16.1.1 R and SUP 16.1.3 R.
- 01/12/2004
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.- 28/03/2009
SUP 16.4.2A
See Notes
This section may be of relevance to non-directive firms.
- 28/03/2009
SUP 16.4.3
See Notes
- 21/06/2001
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
FSA
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
threshold conditions (see COND 2.3);
(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
- 28/03/2009
Reporting requirement
SUP 16.4.5
See Notes
(1) A firm must submit a report to the
FSA
annually, containing the information in (3) or (4) (as applicable).
(2) A firm must submit the report in (1) to the
FSA
within four months of the firm'saccounting 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'saccounting 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'sparent 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'sparent 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
FSA
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
FSA
under (4A) if it, or another member of the third-country banking and investment group, has already given notice to the
FSA
of the relevant fact.
(5) [deleted]
- 28/03/2009
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.
- 21/06/2001
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
FSA
firm reference numbers. Nevertheless, the requirement to provide a report, and the responsibility for the report, remain with each firm in the group.
- 21/06/2001
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.
- 21/06/2001
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.
- 21/06/2001
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.
- 01/03/2003
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)).
- 28/03/2009
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
FSA
under IPRU(INS) 9.30R (Additional information on controllers).
- 01/03/2003
SUP 16.5
Annual Close Links Reports
- 01/12/2004
Application
SUP 16.5.1
See Notes
This section applies to every firmlisted in SUP 11.1.1 R (1) to SUP 11.1.1 R (6), except those firms excluded from its operation by SUP 16.1.1 R and SUP 16.1.3 R or which have elected to report on a monthly basis in accordance with SUP 11.9.5 R.
- 01/06/2010
Purpose
SUP 16.5.2
See Notes
A firm is required to notify the FSA of changes to its close links (see SUP 11.9). Threshold condition 3 (Close links) provides that, if a firm has close links with another person, the FSA must be satisfied that:
- 21/06/2001
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
FSA
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
threshold condition 3 (Close links) (see SUP 2.3) 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'.
- 21/06/2001
Report
SUP 16.5.4
See Notes
(1) A firm must submit a report to the
FSA
annually by completing the Close Links Notification Form (see SUP 11.9.3 AG) and must include the information in (3) or (4) (as applicable) and (5).
(2) A firm must submit the report in (1) to the
FSA
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.
- 01/06/2010
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 FSAfirm reference numbers. Nevertheless, the requirement to provide a report, and the responsibility for the report, remain with each firm in the group.
- 21/06/2001
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.
- 21/06/2001
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.
- 21/06/2001
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.
- 21/06/2001
SUP 16.6.1A
See Notes
The directions and guidance in SUP 16.13 apply to an authorised payment institution and a small payment institution.
- 23/07/2010
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 | SUP 16.6.6 R - SUP 16.6.9 G |
| OPS firm | SUP 16.6.6 R - SUP 16.6.8 R |
- 30/04/2011
Purpose
SUP 16.6.3
See Notes
The FSA performs part of its supervision work by reviewing and analysing information about firms' records of compliance with the requirements and standards under the regulatory system. The type of report the FSA requires will vary, depending on the type of business a firm undertakes. The requirements in SUP 16.6 represent an interim approach to compliance reporting, based mainly on the reporting requirements, which previous regulators applied to firms. This information helps the FSA to determine whether a firm is complying with the requirements applicable to its business, and what procedures it is operating to ensure its compliance.
- 21/06/2001
Banks
SUP 16.6.4
See Notes
- 30/04/2011
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 |
- 30/04/2011
Trustees of authorised unit trust schemes, depositaries of ICVCs, and OPS firms
SUP 16.6.6
See Notes
A firm within a category listed in the left-hand column of SUP 16.6.7 R must submit compliance reports in accordance with SUP 16.6.7 R.
- 21/06/2001
SUP 16.6.7
See Notes
Compliance reports from trustees of AUTs, depositaries of ICVCs, and OPS firms (see SUP 16.6.6 R)
| Report | Frequency | Due date |
| Report from a trustee of an AUT on manager's failures as set out in SUP 16.6.8 R (1) | Quarterly | 1 month after quarter end (Note) |
| Report from a depositary of an ICVC on failures by the authorised corporate director as set out in SUP 16.6.8 R (2) | Quarterly | 1 month after quarter end (Note) |
| OPS firms only: Annual accounts of each occupational pension scheme in respect of which the firm is acting |
Annually | 7 months after end of the scheme year |
| OPS firms only: Audited annual accounts of each OPS collective investment scheme in respect of which the firm is acting |
Annually | 7 months after end of the scheme year |
| Note = The quarter ends are 31 March, 30 June, 30 September, 31 December. | ||
- 21/06/2001
SUP 16.6.8
See Notes
(1) The report from a trustee of an AUT to the
FSA
must state, in relation to the manager of each AUT for which it is a trustee, the number of times during the quarter in which facts came to the firm's knowledge from which it appeared, or might have appeared, that the manager had failed (materially or otherwise) to: unless the failure was an isolated incident.
(2) The report from a depositary of an ICVC to the
FSA
must state, in relation to the authorised corporate director of each ICVC for which the firm is a depositary, the number of times during the quarter in which facts came to the firm's knowledge from which it appeared, or might have appeared, that the authorised corporate director had failed (materially or otherwise) to:
(a) arrange for the
issue
or cancellation of shares in the ICVC when the authorised corporate director should have done so, and the error:
(b) price shares in the ICVC in accordance with the provisions of
COLL 6.3
, where the pricing error was:
unless the failure was an isolated incident.(i) greater than 0.5% of the price of a share; or
(ii) less than 0.5% of the price of a share, and the depositary did not consider the authorised corporate director's controls to be adequate;
(3) An OPS firm must notify the
FSA
of any change in the date of commencement of the scheme year of an OPS or OPS collective investment scheme, in respect of which the firm is acting, not less than 15 business days before the date on which such a change is to become effective.
- 01/04/2009
SUP 16.6.9
See Notes
SUP 16 Annex 12 provides guidance on the completion of the report from a trustee of an AUT on a manager's failures as set out in SUP 16.6.8 R(1), and the report from a depositary of an ICVC on failures by the authorised corporate director as set out in SUP 16.6.8 R(2). This guidance includes suggested formats for the submission of the reports.
- 21/06/2001
SUP 16.8
Persistency reports from insurers and data reports on stakeholder pensions
- 01/12/2004
Application
SUP 16.8.1
See Notes
The effect of SUP 16.1.1 R is that this section applies to:
(1) every insurer with permission to effect or carry out life policies, unless it is a non-directive friendly society; and
- 21/06/2001
Purpose
SUP 16.8.2
See Notes
- 21/06/2001
Requirement to submit persistency and data reports
SUP 16.8.3
See Notes
(1)
An insurer with permission to effect or
carry out
life policies
must submit to the
FSA
a persistency report in respect of life policies by 30 April each year in accordance with this section.
(2) A firm with permission to establish, operate or wind up a stakeholder pension scheme must submit to the
FSA
:
(a) a data report on stakeholder pensions by 30 April each year prepared in accordance with this section; and
(b) two extra data reports on stakeholder pensions prepared in accordance with this section as follows:
(i) by 31 October 2002, of the number effected in the period to 30 June 2001 and the number of those still in force 12 months after the contract was effected;
(ii) by 31 January 2003, of the number effected in the period 1 July 2001 to 30 September 2001 and the number of those still in force 12 months after the contract was effected.
- 21/06/2001
Interpretation of this section
SUP 16.8.4
See Notes
In this section, and Forms 1R(2) to (4) in SUP 16 Annex 6R:
(1) '12 month report' means the part of a persistency report or data report reporting on life policies or stakeholder pensions effected in Y-2, '24 month report' means the part of a persistency report or data report reporting on life policies or stakeholder pensions effected in Y-3, and so on;
(2) 'CC' means the number of life policies or stakeholder pensions which:
(a) were effected during the period to which the calculation relates; and
(3) 'CF' means the number of life policies or stakeholder pensions within 'CC' which are treated as in force at the end of Y-1 or, for a report under SUP 16.8.3 R (2) (b), the relevant 12 month period (see SUP 16.8.16 R to SUP 16.8.18 R);
(4) 'contract anniversary' means the anniversary of the date on which the life policy or stakeholder pension was effected falling within Y-1;
(5) 'data report' means a report in respect of stakeholder pensions complying with SUP 16.8.19 R to SUP 16.8.21 R;
(6) Forms 1R(1), 1R(2), 1R(3) and 1R(4) mean the forms in SUP 16 Annex 6;
(7) 'group personal pension policy' means a life policy which is not a separate pension scheme, effected under a collecting arrangement made for the employees of a particular employer to participate in a personal pension arrangement on a group basis;
(8) [deleted]
(9) 'mortgage endowment' means an endowment assurance effected or believed to be effected for the purposes of paying off a loan on land;
(10) 'new', in relation to a stakeholder pension, has the meaning given in SUP 16.8.11 R (2);
(12) 'other life assurance' means a life policy other than a pension policy, endowment assurance or whole life assurance;
(14) 'persistency rate' means a rate calculated using this formula:CF x 100/CC(see the example in SUP 16.8.5 G);
(15) 'persistency report' means a report in respect of life policies complying with
SUP 16.8.19 R to
SUP 16.8.21 R;
(16) 'regular premium life policy' means a life policy where there is (or could be, or has been) a commitment by the policyholder to make a regular stream of contributions (for example by means of a direct debit mandate);
(17) 'regular premium stakeholder pension' means a stakeholder pension where there is (or could be, or has been) a commitment by the policyholder to make a regular stream of contributions;
(18) 'single premium life policy' means a life policy that is not a regular premium life policy, except that a recurrent single premium life policy must be treated as a regular premium life policy;
(19) 'single premium stakeholder pension' means a stakeholder pension which is not a regular premium stakeholder pension, except that a recurrent single premium stakeholder pension must be treated as a regular premium stakeholder pension;
(20) 'stakeholder pension' means an individual's rights under a stakeholder pension scheme;
(21) 'substitute', in relation to stakeholder pension, has the meaning given in SUP 16.8.11 R (2);
(22) 'Y' means the year in which the report must be submitted, 'Y-1' means the preceding year, 'Y-2' means the next earlier year and so on;
(23) 'year' means calendar year, unless
SUP 16.8.7 R applies.
- 06/12/2006
SUP 16.8.5
See Notes
Example of calculation of persistency rate for life policies that commenced during 1996 (see SUP 16.8.3 R)
| Y (year of reporting) | Number of life policies which commenced during 1996 | Number of 1996 policies that cease to be in force during Y-1 | Deaths and retirements (not included in CC and CF) | CF | CC |
| 1998 | 1000 | 143 | 2 | 1000 - 143 - 2 = 855 | 1000 - 2 = 998 |
| 1999 | 1000 | 25 | 1 | 1000 - 143 - 25 - 2 - 1 = 829 | 1000 - 2 - 1 = 997 |
| Report submitted in 1998 Persistency rate for life policies that commenced during Y-2 (that is 1996) | |||||
| Report submitted in 1999 Persistency rate for life policies that commenced during Y-3 (that is 1996) | |||||
- 21/06/2001
SUP 16.8.6
See Notes
Firms are reminded that annuity contracts other than deferred annuity contracts are not within the definition of 'life policy'.
- 21/06/2001
SUP 16.8.7
See Notes
In relation to a persistency report, a firm may treat a 12-month period ending between 1 October and 31 March as a 'year' for the purposes of this section and Forms 1R(1) to (3):
(1) if the firm's financial year does not end on 31 December; or
(2) for industrial assurance policy business;
provided that the use of an alternative period is disclosed in the persistency report.- 21/06/2001
Life policies and stakeholder pension to be reported on in the persistency or data reports
SUP 16.8.8
See Notes
A persistency report or data report must report on a life policy or stakeholder pension if:
(2) it was effected by:
(a) the firm submitting the report; or
(b) an unauthorised member of the group of the firm submitting the report and in circumstances in which that firm was responsible for the promotion of that life policy or stakeholder pension; or
- 01/05/2008
SUP 16.8.9
See Notes
Life policies and stakeholder pensions falling within SUP 16.8.8 R (2) (c) are those which have been transferred from another firm, for example under an insurance business transfer scheme under Part VIIof the Act (Control of Business Transfers).
- 21/06/2001
SUP 16.8.10
See Notes
Life policies falling within SUP 16.8.8 R, which were sold subject to the conduct of business rules of a previous regulator, need to be reported only if they were required to be reported on by the rules of the previous regulator of the firm submitting the report.
- 21/06/2001
SUP 16.8.11
See Notes
(1)
A life policy or stakeholder pension which was issued in substitution for a similar contract may be treated as being effected on the inception date of the previous life policy or stakeholder pension, provided that the firm is satisfied that no loss to the policyholder is attributable to the substitution;
(2) A stakeholder pension which is treated as in (1) is a "substitute" stakeholder pension. A "new" stakeholder pension is any other stakeholder pension.
- 21/06/2001
SUP 16.8.12
See Notes
Examples of loss to the policyholder under SUP 16.8.11 R are losses resulting from higher charges and more restrictive benefits and options.
- 01/10/2003
SUP 16.8.13
See Notes
A persistency or data report must not report on any of the following:
(1) a life policy or stakeholder pension that was cancelled from inception whether or not this was as a result of service of a notice under the rules on cancellation (COBS 15);
(2) [deleted]
(3) a life policy (excluding income withdrawal) or stakeholder pension which has terminated as a result of death, critical illness, retirement, maturity or other completion of the contract term;
(5) in the case of a persistency report only, a life policy which is a stakeholder pension;
(6) a life policy purchased by the trustees of an occupational pension scheme which is a defined benefits pension scheme;
(7) a life policy purchased by the trustees of an executive money purchase occupational pension scheme.
- 06/04/2012
SUP 16.8.14
See Notes
A persistency report required by SUP 16.8.3 R (1) need not report on a life policy if the number of life policies on substantially the same terms effected by the relevant firm (or member of the firm'sgroup) in the relevant year did not exceed the higher of fifty and 1% of the total reportable life policies effected by the person in that year.
- 21/06/2001
SUP 16.8.15
See Notes
If the term of an endowment assurance is less than five years, the life policy must only be included in a persistency report in respect of years up to and including the anniversary prior to maturity.
- 21/06/2001
Life policies and stakeholder pensions to be treated as in force
SUP 16.8.16
See Notes
Subject to SUP 16.8.17 R and SUP 16.8.18 R, a life policy or stakeholder pension must be treated as in force at the end of Y-1 (that is, included in CF) if and only if:
(1) in the case of a regular premium life policy:
(a) in the case of an industrial assurance policy on which the premiums are paid at intervals of four weeks, the premium has been paid in respect of the four-week period in which the policy anniversary falls; or
(b) in any other case, the premium has been paid in respect of the month in which the policy anniversary falls;
(2) in the case of a single premium life policy, the policy has not been surrendered as at the policy anniversary;
(3) in the case of a regular premium stakeholder pension:
(a) for a report required by SUP 16.8.3 R (2) (a), the premium has been paid in respect of the month in which the contract anniversary falls;
(b) for a report required by SUP 16.8.3 R (2) (b), the premium has been paid in respect of the month 12 months after the contract was effected;
(4) in the case of a single premium stakeholder pension:
(a) for a report required by SUP 16.8.3 R (2)(a), the contract has not been surrendered as at the contract anniversary; or
(b) for a report required by SUP 16.8.3 R (2)(b), the contract has not been surrendered as at the end of the 12 month period.
- 21/06/2001
SUP 16.8.17
See Notes
A cluster life policy must be reported as a single life policy and must be treated as in force (that is included in CF) even if some of the constituent life policies have been terminated.
- 21/06/2001
SUP 16.8.18
See Notes
An income withdrawal that has terminated other than by death of the policyholder must be treated as not in force at the end of Y-1 (that is, not included in CF).
- 21/06/2001
Contents of the persistency or data report
SUP 16.8.19
See Notes
(1)
A persistency report on life policies must be a report in the format of Forms 1R(1), (2) and (3).
(2) A data report on stakeholder pensions must be a report in the format of Form 1R(4).
(3) A persistency and a data report must include:
(a) for a report required by SUP 16.8.3 R (1) or (2) (a), a separate copy of each Form reporting on life policies or stakeholder pensions effected during each of Y-2, Y-3, Y-4, Y-5;
(b) for a persistency report, a separate copy of Forms IR(1) and IR(2) reporting on:
(i) regular premium life policies and single premium life policies; and
- 21/06/2001
SUP 16.8.20
See Notes
If, in relation to any Form, a firm has no life policies or stakeholder pensions to report on in a copy of that Form, the firm need not submit that copy provided that it confirms in writing to the
FSA
, as part of the persistency or data report, that it is not doing so and the reason for not doing so.
- 21/06/2001
SUP 16.8.21
See Notes
The firm must, if a persistency report reports on;
(1) an endowment assurance with a term of five years or less:
(a) report on such a policy in Form 1R(2); and
(b) not report on such a policy in Form 1R(1);
(2) a group personal pension policy, include the policy as a personal pension policy in Forms 1R(1) and 1R(3);
(3) a mortgage endowment, also include the policy as an endowment assurance in Forms 1R(1) and 1R(3);
(4) an income withdrawal, not include the policy under any other relevant category in Forms 1R(1) and 1R(3).
- 06/04/2005
SUP 16.8.22
See Notes
(1)
Under SUP 16.8.16 R, a life policy must be treated as not in force if premiums have not been paid at the relevant date. Form 1R(3) seeks additional information on the number of policies treated as not in force which are subject to genuine contribution holidays.
(2) A firm should treat a life policy as 'subject to a contribution holiday' if:
(b) the policyholder has opted to take a contribution holiday in accordance with those terms;
(c) the policyholder has clearly stated his intention to resume payments; and
(d) at the end of Y-1, not more than 12 months have elapsed from the date that premiums ceased to be paid.
- 01/11/2007
Records
SUP 16.8.23
See Notes
A firm must make and retain such records as will enable it to:
(1) monitor regularly the persistency of life policies and stakeholder pensions effected through each of its representatives; and
- 21/06/2001
SUP 16.8.24
See Notes
In order to comply with SUP 16.8.23 R, a firm will as a minimum need to make and retain separate records for:
(1)
life policies and stakeholder pensions originally promoted:
(a) by
representatives; or
(b)
by independent intermediaries; or
(d) as adopted packaged products;
(2)
life policies and stakeholder pensions not within (1), including those effected as execution-only transactions,for inclusion in the relevant form under 'Otherwise';
(3)
life policies and stakeholder pensions written assuming the payment of:
(a) regular premiums;
(b) a single premium;
(4)
life policies written as:
(a) ordinary assurance policies;
(5) the categories of life policies and stakeholder pensions referred to in Forms 1R(1) to (4).
- 30/09/2003
SUP 16.9
Appointed representatives annual report
- 01/12/2004
Application
SUP 16.9.1
See Notes
The effect of SUP 16.1.1 R is that this section applies to every firm with a
Part IV permission
to advise on investments, arrange (bring about) deals in investments, making arrangements with a view to transactions in investments, or arrange safeguarding and administration of assets.
- 30/09/2003
Purpose
SUP 16.9.2
See Notes
The purpose of the rules and guidance in this section is to ensure that, in addition to the notifications made under SUP 12.7 (Appointed representatives; notification requirements), the
FSA
receives regular and comprehensive information about the appointed representatives engaged by a firm, so that the
FSA
is in a better position to pursue the
regulatory objective
of the protection of consumers.
- 01/11/2004
SUP 16.9.3
See Notes
(1)
A firm must:
(a) submit a report to the
FSA
annually, in the form of an amended copy of the relevant extract from the
FSA Register, containing the information in (2);
(2) The report in (1) must contain a list of all the current appointed representatives of the firm as at the
firm's
accounting reference date
.
(3) The report in (1) is not required if:
(b) this is reflected in the relevant extract from the
FSA Register.
- 30/09/2003
SUP 16.9.4
See Notes
The
FSA Register
is maintained under section 347 of the Act (The record of authorised persons, etc.) and may be viewed at the
FSA's
website at www.fsa.gov.uk/register/.
- 01/11/2004
SUP 16.9.6
See Notes
If a group includes more than one firm, a single annual appointed representatives report may be submitted on behalf of all firms in the group. Such a report should contain the information required from all the firms, meet all relevant due dates, indicate all the firms on whose behalf it is submitted and give their
FSA
firm reference numbers. The requirement to provide a report, and the responsibility for the report remains with each firm in the group.
- 21/06/2001
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
- 06/08/2009
Purpose
SUP 16.10.2
See Notes
Standing data is used by the
FSA
:
(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
FSA Register; and
(4) in order to carry out thematic analysis across sectors and groups of firms.
- 01/04/2005
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.
- 01/04/2005
Requirement to check the accuracy of standing data and to report changes to the FSA
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
FSA
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
FSA, using the appropriate form set out in SUP 15 Ann 3 and in accordance with SUP 16.10.4A R.
- 04/10/2010
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 www.fsa.gov.uk Opens in a new window using the FSA's ONA system.
- (2) A credit union must submit any corrected standing data under SUP 16.10.4R (3) in the way set out in SUP 15.7.4 R to SUP 15.7.9 G (Form and method of notification).
- (3) Where a firm is obliged to submit corrected standing data online under (1), if the FSA'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 in the way set out in SUP 15.7.4 R to SUP 15.7.9 G (Form and method of notification).
- 04/10/2010
SUP 16.10.4B
See Notes
If the
FSA's
information technology systems fail and online submission is unavailable for 24 hours or more, the
FSA
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 16.10.4AR (3) and SUP 15.7.4 R to SUP 15.7.9 G (Form and method of notification) should be used.
- 04/10/2010
SUP 16.10.4C
See Notes
- 04/10/2010
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
FSA
website. The firm should check the standing data and send any corrections to the
FSA
. The
FSA's
preferred method of receiving corrections to standing data is by the online forms available at the
FSA's
website.
- 01/04/2005
SUP 16.10.6
See Notes
A firm may check, and submit corrections to, its standing data more frequently than annually.
- 01/04/2005
SUP 16.11
Product Sales Data Reporting
- 01/04/2005
Application
SUP 16.11.1
See Notes
This section applies to a firm which is a
home finance provider
or in respect of sales to a
retail client
or a
consumer
:
(1) an insurer; or
(2) the operator ofa regulated collective investment scheme,an investment trust savings scheme, or a personal pension scheme; or
(3) a person who issues or manages the relevant assets of the issuer of a structured capital-at-risk product,
unless the firm is a managing agent.- 01/11/2007
Purpose
SUP 16.11.2
See Notes
(1) The purpose of this section is to set out the requirements for firms in the retail mortgage, investment, and pure protection contract markets specified in SUP 16.11.1 R to report individual product sales data to the
FSA
. In the case of firms in the sale and rent back market, there is a requirement to record, but not to submit, thedata. These requirements apply whether the regulated activity has been carried out by the firm, or through an intermediary which has dealt directly with the firm.
- 30/06/2010
Reporting requirement
SUP 16.11.3
See Notes
(1) A firm must submit a report (the 'data report') containing the information required by SUP 16.11.5 R quarterly, within 20 business days of the end of the quarter, unless (3) or (4) applies.
(2) The reporting periods are the four calendar quarters of each year beginning on 1 January.
(3) A firm need not submit a data report if no relevant sales have occurred in the quarter.
(4)
A SRB agreement provider must compile, and keep for at least five years from the end of the relevant quarter, a data report containing the information required by SUP 16.11.5 R, but is not subject to the requirement in (1) to submit a data report (or to the requirement in SUP 16.11.9 R).
- 30/06/2010
SUP 16.11.4
See Notes
(1) A firm may submit a data report more frequently than quarterlyif it wishes.
(2) If it is easier and more practical for a firm to submit additional data relating to products other than those specified in SUP 16.11.5 R, it may submit that additional data to the
FSA
in a data report.
- 01/04/2005
Content of the report
SUP 16.11.5
See Notes
The data report must contain sales data in respect of the following products:
(1)
retail investments;
(3)
regulated mortgage contracts (but not further advances);
(4)
home purchase plans;
(5)
home reversion plans
; and
- 30/06/2010
SUP 16.11.6
See Notes
- 01/04/2005
SUP 16.11.7
See Notes
The data report must comply with the provisions of SUP 16 Annex 21R.
- 01/04/2005
SUP 16.11.8
See Notes
- 01/04/2005
SUP 16.11.8A
See Notes
- 01/04/2005
SUP 16.11.9
See Notes
- 01/04/2005
SUP 16.11.10
See Notes
A data report will have been provided to the
FSA
in accordance with SUP 16.11.9 R only if all mandatory data reporting fields (as set out in SUP 16 Annex 21R) have been completed correctly and the report has been accepted by the relevant
FSA
reporting system.
- 01/04/2005
Use of reporting agents
SUP 16.11.11
See Notes
- 01/04/2005
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 Rand 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.
- 27/07/2012
Purpose
SUP 16.12.2
See Notes
- (1) Principle 4 requires firms to maintain adequate financial resources. The Interim Prudential sourcebooks, PRU, BIPRU and GENPRU set out the FSA's detailed capital adequacy requirements. By submitting regular data, firms enable the FSA to monitor their compliance with Principle 4 and their prudential requirements in the FSA Handbook.
- (2) The data items submitted help the FSA 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 FSA 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 FSA has up-to-date information.
- 06/02/2009
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
FSA
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 itemsfor 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 RAG10the 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
FSA
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 permissionfor accepting deposits) other than one with
permission for cross border servicesonly, 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
FSA
;
(3) (2) does not apply to:
(a)
credit unions solely in relation to the reporting requirement for RAG 1 activities, where SUP 16.3.6 R to SUP 16.3.10 G will apply;
(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.
- 06/07/2009
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 RAG3and 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 RAG3and 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 16.12.22A 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.- 06/01/2011
SUP 16.12.3B
See Notes
Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.
- 06/07/2009
SUP 16.12.4
See Notes
Table of applicable rules containing data items, frequency and submission periods
| (1) | (2) | (3) | (4) | |
| RAG number | Regulated Activities | Provisions containing: | ||
| applicable data items | reporting frequency/ period | due date | ||
| RAG 1 | • accepting deposits • meeting of repayment claims • managing dormant account funds (including the investment of such funds) | SUP 16.12.5 R | SUP 16.12.6 R | SUP 16.12.7 R |
| RAG 2.1 | • effecting contracts of insurance • carrying out contracts of insurance • entering as provider into a funeral plan contract | SUP 16.12.8 R | SUP 16.12.8 R | SUP 16.12.8 R |
| RAG 2.2 | • managing the underwriting capacity of a Lloyds syndicate as a managing agent at Lloyds • advising on syndicate participation at Lloyds • arranging deals in contracts of insurance written at Lloyds | SUP 16.12.9 R | SUP 16.12.9 R | SUP 16.12.9 R |
| RAG 3 | • dealing in investment as principal • dealing in investments as agent • advising on investments (excluding retail investment activities) • arranging (bringing about) deals in investments (excluding retail investment activities) | SUP 16.12.10 R SUP 16.12.11 R | SUP 16.12.10 R SUP 16.12.12 R | SUP 16.12.10 R SUP 16.12.13 R |
| RAG 4 | • managing investments • establishing, operating or winding up a regulated collective investment scheme • establishing, operating or winding up an unregulated collective investment scheme • establishing, operating or winding up a stakeholder pension scheme • establishing, operating or winding up a personal pension scheme | SUP 16.12.14 R SUP 16.12.15 R | SUP 16.12.14 R SUP 16.12.16 R | SUP 16.12.14 R SUP 16.12.17 R |
| RAG 5 | • home finance administration or home finance providing activity | SUP 16.12.18A R | SUP 16.12.18A R | SUP 16.12.18A R |
| RAG 6 | • acting as trustee of an authorised unit trust • safeguarding and administration of assets (without arranging) • arranging safeguarding and administration of assets • acting as depository or sole director of an OEIC | SUP 16.12.19 R | SUP 16.12.20 R | SUP 16.12.21 R |
| RAG 7 | • retail investment activities • advising on pensions transfers & opt-outs • arranging (bringing about deals) in retail investments | SUP 16.12.22A R | SUP 16.12.23 R | SUP 16.12.24 R |
| RAG 8 | • making arrangements with a view to transactions in investments • operating a multilateral trading facility | SUP 16.12.25A R | SUP 16.12.26 R | SUP 16.12.27 R |
| RAG 9 | • home finance mediation activity • insurance mediation activity (non-investment insurance contracts) | SUP 16.12.28A R | SUP 16.12.28A R | SUP 16.12.28A R |
| RAG 10 | • the activities of an RIE/RCH | SUP 16.12.29 G | SUP 16.12.29 G | SUP 16.12.29 G |
| RAG 11 | bidding in emissions auctions | SUP 16.12.29A R | SUP 16.12.29A R | SUP 16.12.29A R |
- 27/07/2012
SUP 16.12.4A
See Notes
- 06/07/2009
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).
- 01/12/2009
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. | |||||||
- 01/10/2012
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'saccounting 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'saccounting 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 UKfirm) 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. | |||
- 01/10/2012
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. | |||||
- 01/07/2012
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.
- 01/01/2008
Regulated Activity Group 2.2
SUP 16.12.9
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.
The applicable reporting frequencies for submission of data items and periods referred to in SUP 16.12.4 R are set out in the table below and are calculated from a firm'saccounting reference date, unless indicated otherwise.
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.
The applicable reporting frequencies for submission of data items and periods referred to in SUP 16.12.4 R are set out in the table below and are calculated from a firm'saccounting reference date, unless indicated otherwise.
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.
| Member's adviser (note 3) | the Society (note 1) | ||||
| Description of data item and data item | Frequency | Submission deadline | Description of data item | Frequency | Submission deadline |
| Annual report and accounts | Annually | 6 month's after the Society'saccounting reference date | |||
| Annual Lloyd's return | Annually | 6 months after the Society'saccounting reference date | |||
| Syndicate accounts and reports (note 2) | Annually | 6 months after the Society'saccounting reference date | |||
| Quarterly reporting statement | Quarterly | 15 business days after the quarter end | |||
| Balance Sheet | |||||
| FSA001 (notes 15, 20) or | Quarterly or half yearly | (note 14) | |||
| FSA029 | Quarterly (note 14) | (note 14) | |||
| Income Statement | |||||
| FSA002 (note20), or | Quarterly or half yearly (note 14) | (note 14) | |||
| FSA030 | Quarterly | (note 14) | |||
| Capital Adequacy | |||||
| FSA003 (notes 4, 20) or | Monthly, quarterly or half yearly (note 14) | (note 14) | |||
| FSA033 (note 12) or | Quarterly | (note 14) | |||
| FSA034 (note 13) or | Quarterly | (note 14) | |||
| FSA035 (note 13) | Quarterly | (note 14) | |||
| Credit Risk | |||||
| FSA004 (notes 5, 20) | Quarterly or half yearly (note 14) | (note 14) | |||
| Market Risk | |||||
| FSA005 (notes 6, 20) | Quarterly or half yearly (note 14) | (note 14) | |||
| Large Exposures | |||||
| FSA008 (Notes 20, 21) | Quarterly | 20 business days (note 19) | |||
| Note 1 | The Society must prepare its reports in the format specified in IPRU(INS) Appendix 9.11, unless Note 2 applies. | ||||
| Note 2 | The Society must ensure that the annual syndicate accounts and reports are prepared in accordance with the Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008 (S.I. 2008/1950). | ||||
| Note 3 | A member's adviser must prepare its reports in accordance with, and in the format set out in, SUP 16 Annex 10 and as required by section 6 of that annex. Guidance notes for the completion of the reports is contained in SUP 16 Annex 11. | ||||
| Note 4 | Only firms subject to IPRU(INV) 4 report data item FSA003. | ||||
| Note 5 | 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 6 | 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 7 | [deleted] | ||||
| Note 8 | [deleted] | ||||
| Note 9 | [deleted] | ||||
| Note 10 | [deleted] | ||||
| Note 11 | [deleted] | ||||
| Note 12 | FSA033 is only applicable to firms subject to IPRU(INV) 3 | ||||
| Note 13 | Only applicable to firms subject to IPRU(INV) 5. 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 14 | BIPRU 50K firms report half yearly on 30 business days submission, all other BIPRU firms on unconsolidated basis report quarterly on 20 business days submission. All UK consolidation group reports report half yearly on 45 business days submission. All other firms report monthly on 20 business days submission. | ||||
| Note 15 | This data item only applies to BIPRUfirms. | ||||
| Note 16 | [deleted] | ||||
| Note 17 | [deleted] | ||||
| Note 18 | [deleted] | ||||
| Note 19 | UK consolidation group reports have 45 business days submission. | ||||
| Note 20 | Firms that are members of a UK consolidation group are also required to submit FSA001, FSA002, FSA003, FSA004, FSA005 and FSA008 on a UK consolidation group basis. | ||||
| Note 21 | 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. | ||||
- 31/12/2010
SUP 16.12.9A
See Notes
A Member'sadviser that is also
a BIPRU investment firm
will also fall under one of the higher number RAGs that apply to
BIPRU investment firms
. That means that it will have to report a number of data items in addition to the ones that it has to supply under RAG 2.2.
- 01/12/2009
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:
(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.
- 01/12/2009
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 UCITS 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 |
| 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. | |||||||
- 01/07/2012
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.
- 01/12/2009
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's accounting reference date, unless indicated otherwise.
| Data Item | BIPRU 730K firm | BIPRU 125K firm and UCITS 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 | |
| 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'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'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. |
||||
- 31/12/2010
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) | |||||
| 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. | |||||
- 31/12/2010
Regulated Activity Group 4
SUP 16.12.14
See Notes
(1)
SUP 16.12.15 R to SUP 16.12.17 R do not apply to:
(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.
- 01/12/2009
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 UCITS 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(note 13) | |||||||
| 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 | ||||||
| No standard format | ||||||||
| Balance sheet | FSA001 (note 2) | FSA001 (note 2) | FSA001 (note 2) | 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 (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 | Section D1 and D2 RMAR or FSA032 (note 15) | FSA036 |
| 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 sub-group | FSA028 (note 9) | FSA028 (note 9) | FSA028 (note 9) | |||||
| Threshold conditions | Section F RMAR (note 15) | |||||||
| Volumes and type of business (note 21) | FSA038 | FSA038 | FSA038 | FSA038 | FSA038 | FSA038 | FSA038 | FSA038 |
| Client money and client assets | FSA039 | FSA039 | FSA039 | FSA039 | FSA039 | FSA039 | Section C RMAR (note 15) or FSA039 | FSA039 |
| Asset managers that use hedge fund techniques (note 21) | FSA041 | FSA041 | FSA041 | FSA041 | FSA041 | FSA041 | FSA041 | FSA041 |
| UCITS (note 22) | FSA042 | FSA042 | FSA042 | FSA042 | FSA042 | 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 datefor 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 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 | 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 bookexposures. | |||||||
| Note 20 | Only applicable to a firm that has a solo consolidation waiver. | |||||||
| Note 21 | Only applicable to firms that have a managing investments permission. | |||||||
| Note 22 | Only applicable to firms that have permission for establishing, operating or winding up a regulated collective investment scheme. | |||||||
| 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 securitisationsheld 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. | |||||||
- 01/07/2012
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 firmsand 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.
- 01/12/2009
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'saccounting reference date, unless indicated otherwise.
| Data item | Firms' prudential category | ||||
| BIPRU 730K firm | BIPRU 125K firm and UCITS 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 | |
| FSA041 | Annually | Annually | Annually | Annually | |
| FSA042 | 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 | |
| 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'saccounting 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. | ||||
- 31/12/2010
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 | |||||
| FSA041 | 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) | |||||
| 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. | |||||
- 31/12/2010
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.
- 01/01/2008
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. | ||
- 30/06/2010
Regulated Activity Group 6
SUP 16.12.19
See Notes
(1)
SUP 16.12.19A R to SUP 16.12.21 R do 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.
- 01/01/2008
SUP 16.12.19A
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 | Firm's prudential category and applicable data item (note 1) | ||||
| IPRU(INV) Chapter 3 | IPRU(INV) Chapter 5 | IPRU(INV) Chapter 9 | IPRU(INV) Chapter 13 | UPRU | |
| Annual report and accounts | No standard format | ||||
| Solvency statement (note 6) | No standard format | No standard format | |||
| Balance sheet | FSA029 | FSA029 | FSA029 | FSA029 or Section A RMAR (note 7) | FSA029 |
| Income statement | FSA030 | FSA030 | FSA030 | FSA030 or Section B RMAR (note 7) | FSA030 |
| Capital adequacy | FSA033 | FSA034 or FSA035 (note 4) | FSA031 | FSA032 (note 5) or Section D1 and D2 RMAR (note 7) | FSA036 |
| Threshold conditions | Section F RMAR (Note 7) | ||||
| Client money and client assets | FSA039 | FSA039 | FSA039 | Section C RMAR (note 7) or FSA039 | FSA039 |
| 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 | [deleted] | ||||
| Note 3 | [deleted] | ||||
| Note 4 | 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 5 | FSA032 must be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. | ||||
| Note 6 | Only applicable to a firm that is a partnership, when the report must be submitted by each partner. | ||||
| Note 7 | 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. | ||||
- 31/12/2011
SUP 16.12.20
See Notes
The applicable reporting frequencies for submission of data items referred to in SUP 16.12.4 R are set out in the table below. Reporting frequencies are calculated from a firm'saccounting reference date, unless indicated otherwise.
| Annual report and accounts | Annually |
| Solvency statement | Annually |
| FSA029 | Quarterly |
| FSA030 | Quarterly |
| FSA031 | Quarterly |
| FSA032 | Quarterly |
| FSA033 | Quarterly |
| FSA034 | Quarterly |
| FSA035 | Quarterly |
| FSA036 | Quarterly |
| FSA039 | Half yearly |
| 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. |
- 01/10/2011
SUP 16.12.21
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 16.12.20 R.
| Data item | Quarterly | Half yearly | Annual |
| Annual report and accounts | 80 business days | ||
| Solvency statement | 3 months | ||
| 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 | ||
| 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 |
- 06/04/2010
Regulated Activity Group 7
SUP 16.12.22
See Notes
(1)
SUP 16.12.22A R to SUP 16.12.24 R do not apply to:
(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.
- 01/12/2009
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 UCITS 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) | |||
| 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). |
|||||
| 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. | |||||
- 31/12/2012
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.
- 01/12/2009
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 | ||
| 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. | ||||
| 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'saccounting 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 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. | ||||
| 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. | ||||
| 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. | ||||
| 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. | ||||
| 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. | ||||
| 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. | ||||
- 01/01/2013
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) | |||||
| 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. | |||||
- 31/12/2012
Regulated Activity Group 8
SUP 16.12.25
See Notes
(1)
SUP 16.12.25A R does not apply to:
(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 (only if the report was audited as a result of a statutory provision other than under the Act) within 6 months from its accounting reference date.
- 01/12/2009
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. | |||||||
| 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 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. | |||||||
- 01/07/2012
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.
- 01/12/2009
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'saccounting 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'saccounting 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. | ||||
- 31/12/2010
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. | |||||
- 01/10/2011
Regulated Activity Group 9
SUP 16.12.28
See Notes
(1)
SUP 16.12.28A 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.
- 06/07/2009
SUP 16.12.28A
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'saccounting 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 regulated business revenue up to and including £5 million | Annual regulated business revenue over £5 million | |||
| Balance Sheet | Section A RMAR | Half yearly | Quarterly | 30 business days |
| Income Statement | Section B RMAR | Half yearly | Quarterly | 30 business days |
| Capital Adequacy | Section D1 RMAR | Half yearly | Quarterly | 30 business days |
| Professional indemnity insurance (note 2) |
Section E RMAR | Half yearly | Quarterly | 30 business days |
| Threshold Conditions | Section F RMAR | Half yearly | Half yearly | 30 business days |
| Training and Competence | Section G RMAR | Half yearly | Half yearly | 30 business days |
| COBS data | Section H RMAR | Half yearly | Half yearly | 30 business days |
| Supplementary product sales data | Section I RMAR | Half yearly | Annually | 30 business days |
| Client money and client assets | Section C RMAR | Half yearly | Quarterly | 30 business days |
| Fees and levies | Section J RMAR | Annually | 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 18A. Guidance notes for the completion of the data items is set out in SUP 16 Annex 18B. | |||
| Note 2 | This item only applies to firms that may be subject to an FSA requirement to hold professional indemnity insurance and are not exempt CAD firms. | |||
- 06/07/2009
Regulated Activity Group 10
SUP 16.12.29
See Notes
Recognised bodies (RIEs and RCHs) have separate reporting requirements agreed between the recognised body and the FSA.
- 01/01/2008
Regulated Activity Group 11
SUP 16.12.29A
See Notes
A firm must submit the form contained in SUP 16 Annex 32 R (Bidding in emissions auctions return) annually within 30 business days from its accounting reference date unless the firm did not carry on any auction regulation bidding during the year to which that form relates.
- 27/07/2012
Authorised professional firms
SUP 16.12.30
See Notes
(1)
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, must submit an annual questionnaire, contained in SUP 16 Annex 9R, unless:
(a) its only regulated activities are one or more of:
(i)
insurance mediation;
(ii)
mortgage mediation;
(iii)
retail investment;
(iv)
mortgage lending;
(v)
mortgage administration; or
(b) its "main business" as determined by IPRU(INV) 2.1.2R(3) is advising on, or arrangingdeals in, packaged products, or managing investments for private customers;
in which case the authorised professional firm must complete the appropriate report specified in SUP 16.12.31 R.(2) The due date for submission of the annual questionnaire is four months after the firm'saccounting reference date.
(3) An authorised professional firm must also, where applicable, submit the other report to the
FSA
in accordance with SUP 16.12.31 R in respect of the other regulated activities it undertakes under (1)(a).
- 06/07/2009
SUP 16.12.30A
See Notes
An authorised professional firm that must comply with IPRU(INV) 3, 5, 10 or 13 in accordance with IPRU(INV) 2.1.4R must submit the relevant reports in SUP 16.12.4 R to SUP 16.12.29 G, according to the regulated activity groups that its business falls into.
- 01/01/2008
SUP 16.12.31
See Notes
Table of data items from an authorised professional firm
| Report | Return (note 1) | Frequency (Note 4) | Due date |
| Adequate information relating to the following activities: | RMAR (Note 3) | Half yearly (quarterly for sections A to E for larger firms, subject to Note 3 exemptions) (note 2) | For half yearly report: 30 business days after period end For quarterly report: 30 business days after quarter end |
| (1) insurance mediation activity; | |||
| (2) mortgage mediation activity; | |||
| (3) retail investment activity; | |||
| (4) advising on, or arranging deals in, packaged products, or managing investments for private customers where these activities are the authorised professional firm's "main business" as determined by IPRU(INV) 2.1.2 R (3) | |||
| Adequate information relating to mortgage lending and mortgage administration. | MLAR | Quarterly | 20 business days after quarter end |
| Note 1 | When giving the report required, a firm must use the return indicated. The RMAR and MLAR are located at SUP 16 Annex 18A and SUP 16 Annex 19A respectively. Guidance on the completion of the data items are located at SUP 16 Annex 18B and SUP 16 Annex 19B respectively. | ||
| Note 2 | For the purposes of RMAR reporting, a larger firm is a firm whose annual regulated business revenue in its previous financial year was greater than £5m. Annual regulated business revenue for these purposes is a firm's total revenue relating to insurance mediation activity, mortgage mediation activity and retail investment activity. | ||
| Note 3 | A firm which submits an MLAR is not required to submit sections A and B of the RMAR. | ||
| Note 4 | Reporting dates are calculated from a firm'saccounting reference date. | ||
- 01/10/2011
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
FSA
in accordance with the table in SUP 16.12.33 R if:
(a) it is at the head of an FSA regulated EEA financial conglomerate; or
(2) In (1)(b), a relevant requirement is one which:
(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).
- 01/01/2008
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 four technical calculation methods | Note 2 | Note 5 | 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), 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, and each financial conglomerate for which the FSA is the co-ordinator must discuss with the FSA how to do this. | ||
| If Part 4 of GENPRU 3 Annex 1 applies (method 4): (1) a banking and investment services conglomerate must use FSA003; and | |||
| (2) an insurance conglomerate must use: (a) (where SUP 16.12.32R (1)(a) applies), Forms 1, 2 and 3 in Appendix 9.1 of IPRU(INS) prepared in accordance with IPRU (INS) 9.35(1); or (b) (in any other case),the Insurance Group Capital Adequacy Reporting Form (Form 95) in Appendix 9.9 of IPRU(INS) | |||
| For the purposes of (b), rules 9.40(1), 9.40(1A), 9.40(3) and 9.40(4) of IPRU(INS) apply as they would if the insurance 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
FSA
is the co-ordinator must discuss with the
FSA
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 FSA 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 FSA is the co-ordinatormust discuss with the FSA 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 FSA 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 is half-yearly 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. | ||
- 06/07/2009
SUP 16.13
Reporting under the Payment Services Regulations
- 23/07/2010
Application
SUP 16.13.1
See Notes
This section applies to authorised payment institutions and small payment institutions (see SUP 16.1.1A D).
- 23/07/2010
Purpose
SUP 16.13.2
See Notes
The purpose of this section is to give directions to authorised payment institutions and small payment institutions under regulation 82 (Reporting requirements) of the Payment Services Regulations in relation to:
(1) the information in respect of their provision of payment services and their compliance with requirements imposed by or under Parts 2 to 6 of the Payment Services Regulations that they must provide to the
FSA
; and
(2) the time at which and the form in which they must provide that information.
- 23/07/2010
SUP 16.13.2A
See Notes
The purpose of this section is also to set out the rules applicable to authorised payment institutions and small payment institutions in relation to complete and timely reporting and failure to submit reports.
- 30/04/2011
Reporting requirement
SUP 16.13.3
See Notes
(1) An authorised payment institution or a small payment institution must submit to the
FSA
the duly completed return applicable to it as set out in column (2) of the table in SUP 16.13.4D.
(2) An authorised payment institution or a small payment institution must submit the return referred to in (1):
(a) in the format specified as applicable in column (3) of the table in SUP 16.13.4D;
(b) at the frequency and in respect of the periods specified in column (4) of that table;
(c) by the due date specified in column (5) of that table; and
(d) by electronic means made available by the
FSA
.
- 30/04/2011
SUP 16.13.3A
See Notes
SUP 16.3.11 R (Complete reporting) and SUP 16.3.13 R (Timely reporting) also apply to authorised payment institutions and small payment institutions as if a reference to firm in these rules were a reference to authorised payments institutions and small payment institutions.
- 30/04/2011
SUP 16.13.3B
See Notes
SUP 16.3.14 R (Failure to submit reports) also applies to authorised payment institutions and small payment institutions as if a reference to firm in this rule were a reference to authorised payments institutions and small payment institutions.
- 30/04/2011
SUP 16.13.4
See Notes
The table below sets out the format, reporting frequency and due date for submission in relation to regulatory returns that apply to authorised payment institutions and small payment institutions.
| (1) | (2) | (3) | (4) | (5) |
| Type of firm | Return | Format | Reporting Frequency | Due date |
| Authorised Payment Institution | Authorised Payment Institution Capital Adequacy Return | FSA056 (Note 1) | Annual (Note 2) | 30 business days (Note 3) |
| Small Payment Institution | Payment Services Directive Transactions | FSA057 (Note 4) | Annual (Note 5) | 1 month (Note 3) |
| Note 1 | When submitting the completed return required, the authorised payment institution must use the format of the return set out in SUP 16 Annex 27A D. Guidance notes for the completion of the return are set out in SUP 16 Annex 27B G. | |||
| Note 2 | This reporting frequency is calculated from an authorised payment institution'saccounting reference date. | |||
| Note 3 | The due dates are the last day of the periods given in column (5) of the table above following the relevant reporting frequency period set out in column (4) of the table above. | |||
| Note 4 | When submitting the completed return required, the small payment institution must use the format of the return set out in SUP 16 Annex 28A D. Guidance notes for the completion of the return are set out in SUP 16 Annex 28B G. | |||
| Note 5 | This reporting frequency is calculated from 31 December each calendar year. | |||
- 23/07/2010
SUP 16.14
Client money and asset return
- 01/06/2011
Application
SUP 16.14.1
See Notes
This section applies to a CASS large firm and a CASS medium firm.
- 01/06/2011
Purpose
SUP 16.14.2
See Notes
The purpose of the rules and guidance in this section is to ensure that the FSA receives regular and comprehensive information from a firm which is able to hold client money and safe custody assets on behalf of its clients.
- 01/06/2011
Report
SUP 16.14.3
See Notes
(1) Subject to (3), a
firm must submit a completed CMAR to the
FSA
within 15 business days of the end of each month.
(3)
A firm which changes its 'CASS firm type' and notifies the
FSA
that it is a CASS medium firm or a CASS large firm in accordance with CASS 1A.2.9 R is not required to submit a CMAR in respect of the month in which the change to its 'CASS firm type' takes effect in accordance with CASS 1A.2.12 R, unless it was a firm to which the requirement in (1) applied immediately prior to that change taking effect.
- 01/01/2013
SUP 16.14.4
See Notes
For the purposes of the CMAR:
(2)
safe custody assets are those to which the custody rules in CASS 6 apply
but only in relation to the holding of financial instruments (in the course of MiFID business) and the safeguarding and administration of assets (without arranging) (in the course of business that is not MiFID business).
- 01/01/2013
SUP 16.14.5
See Notes
For the avoidance of doubt, the effect of
SUP 16.14.4 R is that the following are to be excluded from any calculations which the CMAR requires:
(2) any safe custody assets in respect of which the firm is merely arranging safeguarding and administration of assets in accordance with CASS 6; and
(3) any client money or safe custody assets in respect of which the firm merely has a mandate in accordance with CASS 8.
- 01/01/2013
SUP 16.15
Reporting under the Electronic Money Regulations
- 30/04/2011
Application
SUP 16.15.1
See Notes
This section applies to electronic money issuers that are not credit institutions (see SUP 16.1.1B D).
- 30/04/2011
Purpose
SUP 16.15.2
See Notes
The purpose of this section is to give directions to the electronic money issuers referred to in SUP 16.1.1B D under regulation 49 (Reporting requirements) of the Electronic Money Regulations in relation to:
(1) the information in respect of their issuance of electronic money and provision of payment services and their compliance with requirements imposed by or under Parts 2 to 5 of the Electronic Money Regulations that they must provide to the
FSA
; and
(2) the time at which and the form in which they must provide that information.
- 30/04/2011
SUP 16.15.3
See Notes
The purpose of this section is also to set out the rules applicable to these types of electronic money issuers in relation to complete and timely reporting and, where relevant, the failure to submit reports.
- 30/04/2011
Reporting requirement
SUP 16.15.4
See Notes
An electronic money issuer that is not a credit institution must submit to the
FSA:
(1) the duly completed return applicable to it as set out in column (2) of the table in SUP 16.15.8 D; and
(2) the return referred to in (1):
(a) in the format specified as applicable in column (3) of the table in SUP 16.15.8 D;
(b) at the frequency and in respect of the periods specified in column (4) of that table;
(c) by the due date specified in column (5) of that table; and
(d) by electronic means made available by the
FSA
where necessary.
- 30/04/2011
SUP 16.15.5
See Notes
SUP 16.4.5 R (Annual Controllers Report) and SUP 16.5.4 R (Annual Close Links Reports) apply to an authorised electronic money institution as if a reference to firm in these rules were a reference to an authorised electronic money institution.
- 30/04/2011
SUP 16.15.6
See Notes
SUP 16.3.11 R (Complete reporting) and SUP 16.3.13 R (Timely reporting) apply to an authorised electronic money institution and a small electronic money institution as if a reference to firm in these rules were a reference to an authorised electronic money institution and a small electronic money institution.
- 30/04/2011
SUP 16.15.7
See Notes
SUP 16.3.14 R (Failure to submit reports) also applies to an authorised electronic money institution and a small electronic money institution as if a reference to firm in these rules were a reference to an authorised electronic money institution and a small electronic money institution.
- 30/04/2011
SUP 16.15.8
See Notes
The table below sets out the format, reporting frequency and due date for submission in relation to regulatory returns that apply to electronic money issuers that are not credit institutions.
| (1) Type of electronic money issuer | (2) Return | (3) Format | (4) Reporting Frequency | (5) Due date (Note 4) |
| Authorised electronic money institution (Note 1) | Balance sheet | FSA059 | Half yearly (Note 3) | 30 business days |
| Income statement | FSA060 | Half yearly (Note 3) | 30 business days | |
| Capital requirements | FSA061 | Half yearly (Note 3) | 30 business days | |
| Safeguarding | FSA062 | Half yearly (Note 3) | 30 business days | |
| Supplementary information | FSA063 | Half yearly (Note 3) | 30 business days | |
| Annual report and accounts | No standard format | Annual (Note 3) | 80 business days | |
| Small electronic money institutions (Note 2) | Return | FSA064 | Half yearly (note 5) | 30 business days |
| Total electronic money outstanding @ 31st December | FSA065 | Annual (Note 5) | 1 month | |
| Annual report and accounts | No standard format | Annual (Note 5) | 80 business days | |
| (a) the Post Office Limited (b) the Bank of England, the ECB and the national central banks of EEA States other than the United Kingdom (c) Government departments and local authorities (d) credit unions (e) municipal banks (f) the National Savings Bank | Average outstanding electronic money | No standard format | Half yearly (Note 6) | 30 business days |
| Note 1 | When submitting the completed returns required, the authorised electronic money institution must use the format of the returns set out in SUP 16 Annex 30A to SUP 16 Annex 30E. | |||
| Note 2 | When submitting the completed returns required, the small electronic money institution must use the format of the returns set out in SUP 16 Annex 30F to SUP 16 Annex 30G. | |||
| Note 3 | Where the authorised electronic money institution's reporting frequency is half yearly or annual, this field is calculated from the authorised electronic money institution'saccounting reference date. | |||
| Note 4 | The due dates for returns are the last day of the periods given in column (5) of the table above following the relevant reporting frequency period set out in column (4) of the table above. | |||
| Note 5 | The reporting frequency in relation to FSA065 is calculated from 31 December each calendar year. Otherwise, where the small electronic money institution's reporting frequency is half yearly or annual, this field is calculated from the small electronic money institution'saccounting reference date. | |||
| Note 6 | This is calculated from 31 December each calendar year. | |||
- 30/04/2011
SUP 16.16
Prudent valuation reporting
- 30/06/2012
Application
SUP 16.16.1
See Notes
- 30/06/2012
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.
- 30/06/2012
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
FSA
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
FSA
in assessing the capital resources of firms, to enable the
FSA
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.
- 30/06/2012
Reporting requirement
SUP 16.16.4
See Notes
A firm to which this section applies must submit to the
FSA
quarterly (on a calendar year basis and not from a firm'saccounting 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 R.
- 30/06/2012
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.)
- 30/06/2012
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
FSA
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.
- 01/11/2012
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.
- 01/11/2012
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
FSA
annually.
(3) The firm must submit that report to the
FSA
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.
- 01/11/2012
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 FSA annually.
- (2) The firm must submit that report to the FSA 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 BIPRUlimited licence firm or a BIPRU limited activity firm.
- 01/11/2012
SUP 16.17.5
See Notes
- 01/11/2012
SUP 16 Annex 6R
Persistency report
- 01/12/2004
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Persistency Report - Forms/sup/sup_chapter16_annex6r.pdf
Persistency Report - Forms/sup/sup_chapter16_annex6r.pdf
- 31/12/2007
SUP 16 Annex 9R
Annual questionnaire for authorised professional firms
- 01/12/2004
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Annual Questionnaire for Authorised Professional Firms - Forms/sup/sup_chapter16_annex9r.pdf
Annual Questionnaire for Authorised Professional Firms - Forms/sup/sup_chapter16_annex9r.pdf
- 06/07/2007
SUP 16 Annex 10
Securities and Futures firms' reporting forms and requirements applying to their completion
- 01/12/2004
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Securities and Futures Firms' Reporting Forms and Requirements Applying to their Completion - Forms/sup/sup_chapter16_annex10r.pdf
Securities and Futures Firms' Reporting Forms and Requirements Applying to their Completion - Forms/sup/sup_chapter16_annex10r.pdf
- 01/05/2008
SUP 16 Annex 11
Guidance Notes on Completion of Securities and Futures Firms Reporting Forms
- 01/12/2004
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Guidance notes on completion of securities and futures firms' reporting forms - Forms/sup/sup_chapter16_annex11g.pdf
Guidance notes on completion of securities and futures firms' reporting forms - Forms/sup/sup_chapter16_annex11g.pdf
- 01/05/2007
SUP 16 Annex 12
Reports from trustees of AUTs and depositaries of ICVCs
- 01/12/2004
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Reports from trustees of AUTs and depositaries - Forms/sup/sup_chapter16_annex12g.pdf
Reports from trustees of AUTs and depositaries - Forms/sup/sup_chapter16_annex12g.pdf
- 18/04/2002
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.pdf
Return Cover Sheet - Forms/sup/sup_chapter16_annex13r.pdf
- 18/04/2002
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
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
- 01/09/2012
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
- 01/09/2012
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 FSA 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 FSA 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
- 04/10/2010
SUP 16 Annex 18
Annex 18
- 01/12/2004
SUP 16 Annex 18A
Retail Mediation Activities Return ('RMAR')
- 01/04/2005
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Retail Mediation Activities Return ('RMAR') - SUP Chapter 16 Annex 18A R
Retail Mediation Activities Return ('RMAR') - SUP Chapter 16 Annex 18A R
- 31/12/2012
SUP 16 Annex 18B
Notes for Completion of the Retail Mediation Activities Return ('RMAR')
- 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 Retail Mediation Activities Return ('RMAR') - SUP Chapter 16 Annex 18b G
Notes for Completion of the Retail Mediation Activities Return ('RMAR') - SUP Chapter 16 Annex 18b G
- 31/12/2012
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') - Sup Chapter 16 Annex 19A R
Mortgage Lending and Administration Return ('MLAR') - Sup Chapter 16 Annex 19A R
- 06/10/2010
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') - Sup Chapter 16 Annex 19B G
Notes for Completion of the Mortgage Lending and Administration Return ('MLAR') - Sup Chapter 16 Annex 19B G
- 01/04/2012
SUP 16 Annex 20
Products covered by the reporting requirement in SUP 16.11
- 01/04/2005
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Products covered by the reporting requirement in SUP 16.11 - Sup Chapter 16 Annex 20 G
Products covered by the reporting requirement in SUP 16.11 - Sup Chapter 16 Annex 20 G
- 30/06/2010
SUP 16 Annex 21
Reporting Fields
- 01/04/2005
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Reporting Fields - Sup Chapter 16 Annex 21 R
Reporting Fields - Sup Chapter 16 Annex 21 R
- 31/12/2012
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
Data items for SUP 16.12 SUP Chapter 16 Annex 24 R
- 01/07/2012
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
- 21/01/2013
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'sDLG by default is made up of the members of the firm'sgroup 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 FSA will agree who is in the firm'sDLG 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 FSA 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. | |
- 06/04/2010
SUP 16 Annex 27
Annex 27
- 23/07/2010
SUP 16 Annex 27A
Authorised Payment Institution Capital Adequacy Return
- 23/07/2010
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Authorised Payment Institution Capital Adequacy Return - SUP 16 Annex 27A D
Authorised Payment Institution Capital Adequacy Return - SUP 16 Annex 27A D
- 23/07/2010
SUP 16 Annex 27B
Notes on Completing FSA056 (Authorised Payment Institution Capital Adequacy Return - SUP 16 Annex 27 AD)
- 23/07/2010
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Notes on Completing FSA056 (Authorised Payment Institution Capital Adequacy Return - SUP 16 Annex 27 AD) - SUP 16 Annex 27B G
Notes on Completing FSA056 (Authorised Payment Institution Capital Adequacy Return - SUP 16 Annex 27 AD) - SUP 16 Annex 27B G
- 23/07/2010
SUP 16 Annex 28
SUP 16 Annex 28
- 23/07/2010
SUP 16 Annex 28A
Small Payment Institution Return
- 23/07/2010
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Small Payment Institution Return - SUP 16 Annex 28A D
Small Payment Institution Return - SUP 16 Annex 28A D
- 29/09/2012
SUP 16 Annex 28B
Notes on Completing FSA057 (Payment Services Directive Transactions)
- 23/07/2010
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Notes on Completing FSA057 (Payment Services Directive Transactions) - SUP 16 Annex 28B G
Notes on Completing FSA057 (Payment Services Directive Transactions) - SUP 16 Annex 28B G
- 29/09/2012
SUP 16 Annex 29
Client Money and Asset Return (CMAR)
- 28/02/2013
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
Client Money and Asset Return (CMAR) - SUP 16 Annex 29R
- 28/02/2013
SUP 16 Annex 29A
Guidance notes for the data item in SUP 16 Annex 29R
- 01/10/2011
See Notes
This annex consists only of Guidance notes for the data item in SUP 16 Annex 29R.
Guidance notes for the data item in SUP 16 Annex 29R - SUP 16 Annex 29A G
Guidance notes for the data item in SUP 16 Annex 29R - SUP 16 Annex 29A G
- 28/02/2013
SUP 16 Annex 30
Electronic money: returns
- 30/04/2011
See Notes
The returns for electronic money institutions are set out in SUP 16 Annex 30A to SUP 16 Annex 30G D.
- 30/04/2011
SUP 16 Annex 30A
Authorised electronic money institutions - balance sheet return
- 30/04/2011
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
FSA059 Authorised electronic money institutions - balance sheet - SUP 16 Annex 30AD
FSA059 Authorised electronic money institutions - balance sheet - SUP 16 Annex 30AD
- 30/04/2011
SUP 16 Annex 30B
Authorised electronic money institutions - income statement
- 30/04/2011
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
FSA060 Authorised electronic money institutions - income statement - SUP 16 Annex 30BD
FSA060 Authorised electronic money institutions - income statement - SUP 16 Annex 30BD
- 30/04/2011
SUP 16 Annex 30C
Authorised electronic money institutions - capital requirements return
- 30/04/2011
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
FSA061 Authorised electronic money institutions - capital requirements - SUP 16 Annex 30CD
FSA061 Authorised electronic money institutions - capital requirements - SUP 16 Annex 30CD
- 30/04/2011
SUP 16 Annex 30D
Authorised electronic money institutions - safeguarding return
- 30/04/2011
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
FSA062 Authorised electronic money institutions - safeguarding return - SUP 16 Annex 30DD
FSA062 Authorised electronic money institutions - safeguarding return - SUP 16 Annex 30DD
- 30/04/2011
SUP 16 Annex 30E
Authorised electronic money institutions - supplementary information
- 30/04/2011
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
FSA063 Authorised electronic money institutions - supplementary information - SUP 16 Annex 30ED
FSA063 Authorised electronic money institutions - supplementary information - SUP 16 Annex 30ED
- 30/04/2011
SUP 16 Annex 30F
Small electronic money institution return
- 30/04/2011
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
FSA064 Small electronic money institution return - SUP 16 Annex 30FD
FSA064 Small electronic money institution return - SUP 16 Annex 30FD
- 30/04/2011
SUP 16 Annex 30G
Small electronic money institutions - total outstanding electronic money return
- 30/04/2011
See Notes
This annex consists only of one or more forms. Forms are to be found through the following address:
FSA065 Small electronic money institutions - total electronic money outstanding @ 31st December - SUP 16 Annex 30GD
FSA065 Small electronic money institutions - total electronic money outstanding @ 31st December - SUP 16 Annex 30GD
- 30/04/2011
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
Prudent Valuation Return - SUP 16 Annex 31AR
- 30/06/2012
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
- 30/06/2012
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
- 27/07/2012
SUP 16 Annex 33
- 01/11/2012
See Notes
- 01/11/2012
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
- 01/11/2012
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
- 01/11/2012
SUP 16 Annex 34
- 01/11/2012
See Notes
- 01/11/2012
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
- 01/11/2012
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
- 01/11/2012