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Pillar 2 reporting, including instructions for completing data items FSA071 to FSA082, and PRA 111

Supervisory Statement 32/15

First published on 29 July 2015

This supervisory statement is of interest to banks, building societies and Prudential Regulation Authority (PRA)-designated investment firms. It sets out the PRA’s expectations of firms and provides further clarity on Pillar 2 data reporting.

This supervisory statement should be read alongside Policy Statement 3/16, which includes the Reporting Pillar 2 Part of the PRA Rulebook, and Statement of Policy – The PRA’s methodologies for setting Pillar 2 capital.

The reader is also referred to the appendices:

Appendix 1: Guidance on terms used in data items FSA071 to FSA082.
Appendix 2: Pillar 2 Reporting schedule.
Appendix 3: Instructions for completing data items FSA071 to FSA082 – effective from 5 February 2016.

The materials contained in the appendices are also available on the Regulatory reporting - banking sector page.

Following some minor changes to the reporting instructions, please refer to the updated Pillar 2 reporting instructions note for up-to-date instructions on how to submit Pillar 2 data.

Current version

Published on 8 November 2021. Effective from 1 December 2021.

Supervisory Statement 32/15 – November 2021 (pdf)

- following PS25/21 – Responses to CP13/21 ‘Occasional Consultation Paper’.

Past versions

Published on 28 December 2020. Effective from 29 December 2020.
- Supervisory Statement 32/15 - December 2020 (PDF)
- following PS29/20 ‘Capital Requirements Directive V (CRD V)’.

Published on 5 December 2018. Effective from 1 January 2019 (superseded on 29 December 2020 by December 2020 version).
- Supervisory Statement 32/15 - December 2018 (PDF)
- following PS30/18 ‘Regulatory reporting: Responses to CP16/18’.

Published on 30 April 2018. Effective from 1 January 2019 (superseded by December 2018 version).
- Supervisory Statement 32/15 - April 2018 (PDF)
- following PS8/18 ‘Pillar 2: update to reporting requirements’.

Published on 30 April 2018. Effective from 1 October 2018 (superseded on 1 January 2019 by December 2018 version).
- Supervisory Statement 32/15 - April 2018 (PDF)
- following PS8/18 ‘Pillar 2: update to reporting requirements’.

Published on 3 October 2017. Effective from 1 January 2018 (superseded on 1 October 2018 by 30 April 2018 version).
- Supervisory Statement 32/15 - October 2017 (PDF)
- following PS22/17 'Refining the PRA’s Pillar 2A capital framework'.

Published on 3 October 2017. Effective from 1 January 2019 (superseded on 1 January 2019 by April 2018 version).
- Supervisory Statement 32/15 - October 2017 (PDF)
- following PS22/17 'Refining the PRA’s Pillar 2A capital framework'.

Published on 1 February 2017. Effective from 1 January 2019 (superseded on 1 January 2019 by October 2017 version).
- Supervisory Statement 32/15 - February 2017 (PDF)
- following PS3/17 ‘The implementation of ring-fencing: reporting and residual matters – response to CP25/16 and Chapter 5 of CP36/16’.

Published on 29 January 2016. Effective from 29 January 2016 (superseded on 1 January 2018 by October 2017 version).
- Supervisory Statement 32/15 - January 2016 (PDF)
- following PS3/16 'Pillar 2: Update to reporting data items and instructions'.

Published on 29 July 2015. Effective from 1 January 2016 (superseded on 29 January 2016 by January 2016 version).
- Supervisory Statement 32/15 (PDF)
- following PS17/15 'Assessing capital adequacy under Pillar 2'.

First publication of SS.

Prudential Regulation // Memorandum of Understanding

Prudential Regulation // PRA statement

Prudential Regulation // Business plan

Prudential Regulation // Consultation paper