Skip to main content
  • This website sets cookies on your device. To find out more about how we use cookies please refer to our Privacy and Cookie Policy. By continuing to use the site, we’ll assume that you are content for us to set these on your device.
  • Close
 

CRD firms

CRD firms  |  Reporting Requirements  |  Taxonomy

The Prudential Regulation Authority (PRA) is responsible for the prudential regulation of banks, building societies and designated investment firms. These firms are covered by the Capital Requirements Directive (CRD).

This page provides information on the prudential reporting forms and guidance relevant to CRD firms as contained in the PRA Rulebook. This page also provides information on how CRD firms should submit regulatory reports. Information outlining the impact of the Capital Requirements Directive IV can be found within the CRD IV pages.

Forms and guidance (opens in new window)

Financial Reporting (FINREP)

Firms required to report financial information (FINREP) must notify the PRA. Firms may use this notification form to do so. The form can be emailed to FinrepNotifications@bankofengland.co.uk.


As set out in Policy Statement 36/16 ‘Financial statements – responses to Chapter 3 of CP17/16’, firms requesting to report balance sheet (FINREP templates 1.1, 1.2 and 1.3), statement of profit or loss (FINREP template 2.0), statement of comprehensive income (FINREP template 3.0) and data items PRA104-PRA107 on a schedule linked to their accounting reference date (ARD) should use the notification form below to do so. The form should be emailed to FinrepNotifications@bankofengland.co.uk.

Request to report financial information (FINREP) and PRA104-PRA107 on ARD-linked basis

Firms should notify the PRA using the form below (as set out in PRA Rulebook Reporting 19.3A (1)) if they wish to report the templates required by PS18/17 'IFRS 9: Changes to reporting requirements' (FINREP templates 4.3.1, 4.4.1, 5.1, 7.1, 9.1.1, 12.1, 12.2, 13.1, 18, 19, 20.4, 20.7) on a reporting schedule linked to their accounting reference date (ARD). The form should be emailed to FinrepNotifications@bankofengland.co.uk .
 
 
The PRA will continue to take into account the quality and timeliness of firm's CRD IV regulatory returns when assessing firm's Risk Management & Controls; the PRA may require firms to take mitigating actions or increase capital and liquidity add-ons for firms submitting poor quality data.
 

How to report

Reporting via GABRIEL: Firms will receive a schedule notifying them as to which reports are due when. CRD firms submit all regulatory reports required by the Regulatory Reporting, Close Links and Change in Control parts of the PRA Rulebook using GABRIEL.

Capital instruments: pre-issuance notification: CRD firms should return the notification form to regulatorycapital@bankofengland.co.uk. Further information can be found on the Supervision pages.

EBA Remuneration data: CRD firms should submit their High Earners and Remuneration Benchmarking reports via GABRIEL. Further information can be found on the Remuneration pages, or by sending an email to EBA.RemunerationData@bankofengland.co.uk.

Prudent valuation: This return should be submitted via email to the mailbox: prudentvaluationreturns@bankofengland.co.uk.

Contact for CRD firms reporting

If you have any further queries on regulatory reporting for CRD firms, contact the Firm Enquiries Team:

Phone:   020 3461 7000  
Email:     PRA.FirmEnquiries@bankofengland.co.uk

Technical queries about the GABRIEL system are handled by the Financial Conduct Authority (FCA). Firms experiencing systems issues should contact the FCA Contact Centre in the first instance on 0845 606 9966.

Share