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Home > Prudential Regulation Authority > CRD firms - Reporting Requirements
 

CRD firms - Reporting Requirements

Below is a list of forms which are submitted by CRD firms. Not all forms are relevant to all types of CRD firms.

The CRR introduces new requirements for harmonised reporting. Reporting scope, thresholds, reference dates and remittance dates can be found on the EBA website. This page also lists pre-CRR items which continue to be reported following the introduction of CRR as well as those which were discontinued at 1 January 2014. Further information about changes to reporting as a result of the CRR can be found on the Financial Conduct Authority's website.
 
 
CRR data items
 
​Form Name Description​ ​Templates ​Instructions
​COR001 Own Funds & Leverage​

 

         See EBA website​ ​ ​ ​ ​ ​ ​ ​ ​

​COR002 ​Large exposures
​COR003 ​Net Stable Funding*
​COR004 Liquidity Coverage Ratio*
COR005​ ​Asset Encumbrance
​COR007 ​ALMM Funding
COR008​ ​ALMM Counterbalancing
​FRP001 ​Financial Reporting (FINREP)**
 


Capital+ data items

Please note, the data items are for information only, to give firms early sight of the information that will be required for Capital+ returns. As set out in the PS32/16 (paragraph 1.8), the PRA will publish details of the systems which will be used by firms to report the new returns by Tuesday 31 January 2017 on this page. The data items and instructions are effective from 1 October 2017. For more information see the update on 16 November below. 

​Name ​ ​Data item ​Instructions
PRA101​ Capital+ actuals and forecasts​ PDF PDF
​PRA102 ​Capital+ forecast semi-annual PDF PDF
​PRA103 ​Capital+ forecast annual PDF PDF
 


November 2016

On 16 November the PRA published PS32/16 ‘Responses to Chapter 3 of CP17/16 - forecast capital data’
which provides feedback to responses to forecast capital data proposals in Chapter 3 (paragraphs 3.19 – 3.33) of Consultation Paper (CP) 17/16 ‘Regulatory reporting of financial statements, forecast capital data and IFRS 9 requirements’. The PS also includes final rules, new Capital+ templates and instructions (see ‘Capital+ data items’ table above) and an updated SS34/15 'Guidelines for completing regulatory reports' to implement the relevant proposals consulted on in CP17/16. Systems for reporting the Capital+ data items will be published by Tuesday 31 January 2017.


June 2016

30 June update: As set out in CP27/14 'CRD IV: Liquidity' and as stated in PS11/15 'CRD IV: Liquidity', the PRA has reviewed its position on the requirement for firms to report FSA047 and FSA048 returns and has decided to maintain these until further notice. The PRA will review its position in due course.

The obligation on UK branches of third country firms to report FSA047 and FSA048 will be addressed separately at a later date.

May 2016

On 25 May the PRA corrected a minor XML validation error in the templates for data items FSA083 and FSA084 with regard to the length of the numbers that were able to be entered into the data fields. Data items and reporting instructions remain unchanged.

April 2016

On 29 April 2016 the PRA published a consultation paper (CP) setting out proposals on future reporting of balance sheet, statement of profit or loss (P&L) and forecast capital data (currently known as Capital+). The CP also outlines the PRA’s data strategy, and includes a preliminary discussion of the potential impact on reporting requirements of the introduction of International Financial Reporting Standard 9 (IFRS 9).

Regulatory reporting of financial statements, forecast capital data and IFRS 9 requirements – CP17/16

Following the publication on 18 April 2016 of Policy Statement 15/16 'Liquidity: switch from FSA returns to ALMM returns', the amended rules came into effect on 22 April 2016. The data items FSA050 - 053 have now been discontinued.

February 2016

Following the publication on 29 January of Policy Statement 3/16 ‘Pillar 2: Update to reporting data items and instructions’ and an updated version of Supervisory Statement 32/15, the amended rules came into force on 5 February. The data items, instructions and mapping document are available below.

January 2016
On 29 January 2016 the PRA published Policy Statement 3/16 ‘Pillar 2: Update to reporting data items and instructions’ that sets out changes to the Pillar 2 data items (FSA071 to FSA082) and reporting instructions. It is relevant to banks, building societies and PRA-designated firms. It includes amendments to the Reporting Pillar 2 Part of the PRA Rulebook and an updated version of Supervisory Statement 32/15. The amended rules will come into force on 5 February 2016.
The updated data items FSA071 to FSA082 and reporting instructions are available in Appendix 3 of the updated SS32/15. They will replace the versions on this webpage on 5 February 2016 when they become effective. Firms should submit their Pillar 2 data, via their usual secure email system to PRAPillar2Capital@bankofengland.gsi.gov.uk – see Notes on submitting Pillar 2 data items for further information.
December 2015
On 21 December 2015, the PRA issued 'Pillar 2: Update to reporting data items and instructions – CP45/15'. The consultation makes proposals on Pillar 2 data items and Reporting instructions. The consultation closes on Monday 18 January 2016. The PRA plans to publish a policy statement with finalised rules and an updated version of Supervisory Statement 32/15 'Pillar 2 reporting, including instructions for completing data items FSA071 to FSA082' in January 2016.
 
The changes would apply from February 2016. From 1 January 2016 until this date, firms are required by Reporting Pillar 2 Part to report their data using the Pillar 2 data items at the same time as they submit their ICAAP assessment to the PRA. Firms may wish to start considering a process for using updated Pillar 2 data items in light of the changes being proposed by the PRA in this CP.
 
On 7 December 2015, the PRA published Supervisory Statement 46/15 ‘UK leverage ratio: instructions for completing data items FSA083 and FSA084’. This supervisory statement is addressed to those Capital Requirements Regulation (CRR) firms regulated by the Prudential Regulation Authority (PRA) that are required to submit supervisory reports under the Reporting Leverage Ratio Part of the PRA Rulebook.  Its purpose is to set out the PRA’s expectations for how firms should complete the data items required under Chapter 3 and Chapter 4 of the Part. This will ensure a consistent reporting framework to enable the PRA to use the information collected efficiently and effectively. It allows the PRA to meet its objectives of promoting the safety and soundness of firms, as it enables the PRA to monitor firms’ compliance with the requirement to maintain adequate financial resources and with other requirements and standards under the regulatory system.
The reporting templates and instructions are included in the ‘FSA data items’ table below. Firms are required to submit the data items by electronic means to the PRA.
FSA083 should be completed from 1 January 2017, with the first reporting reference date as at 31 March 2017.
FSA084 should be completed from 1 January 2016, with the first reporting reference date as at 31 March 2016.
 
July 2015
On 29 July 2015, the PRA published Supervisory Statement 32/15 Pillar 2 reporting, including instructions for completing data items FSA071 to FSA082’. The 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.
The data items and instructions are included in the ‘FSA data items’ table below. Firms are required to submit the data items in conjunction with their ICAAP submission by electronic means to the PRA at PRAPillar2Capital@bankofengland.co.uk using a pre-agreed encryption method. To be helpful to firms, the PRA has also published ‘Guidance on terms used in data items FSA071 to FSA082’ and a ‘Pillar 2 reporting schedule’ (see below).
 
 
 
April 2015
On 30 April 2015, the PRA published policy statement PS8/15 setting out a rule requiring
incoming firms and third country firms to submit a Branch Return on a six monthly basis. The Branch Return will provide the PRA with information about the UK activities of these firms.

Branch Return Template (2.5MB)


On 7 April 2015 the PRA published a note setting out the basis under which it will accept regulatory returns during the transitional period for first-time adopters of FRS 102 that are currently applying old UK GAAP (meaning pre-FRS 102 UK GAAP). As the UK accounting standards offer a choice of accounting frameworks that include IFRS, equivalent principles should apply to first-time adopters of IFRS that are currently applying old UK GAAP.

Template CA3, CA1 and CA5.1 - December 2014

On 12 December 2014, the PRA published two reporting clarifications to be applied by firms for reporting from 2015 Q1. These are technical clarifications where the PRA has discretion to determine prudential standards and are therefore not specified in the instructions in the implementing technical standards for the COREP templates.

Template CA3 - Capital ratios and Pillar II adjustments
Templates CA1 and CA5.1 - Deductions for significant investments
 
Template C 04.00 (CA4) - September 2014
 
On 30 September 2014, the PRA issued clarifications of reporting instructions for EBA template     C 04.00 (CA4) relating to own funds requirements related to Pillar II adjustments. The PRA is aware that the instructions for template C 04.00 (CA4) are not being interpreted consistently, and the PRA is unable to use data from many of the early submissions.

Template CA4 - Clarification of reporting instructions
Large Exposures Clarification - September 2014


The PRA has issued interim clarifications of reporting instructions for EBA templates C28 and C29 relating to Large Exposures. The PRA is aware that the instructions for templates C28 and C29 are not clear, and the PRA is unable to use data from many of the early submissions.  We are currently working with the EBA to clarify the instructions. While awaiting EBA’s revised instructions, the PRA has issued interim clarifications.

Templates C28 and C29 - Interim clarifications

Resubmissions

We anticipate that we will need to issue further communications of this nature in due course.  In order to allow sufficient time for reporting instruction clarification to be understood and applied the PRA will commit to ensuring that any instructions of this nature are issued at least 30 working days before the end of the next quarterly reporting period.  For example, Q3 2014 quarterly reporting period had a remittance end date of 11 November 2014, therefore all reporting instruction clarifications that the PRA wanted to be applied to Q3 2014 submissions would have been issued by Wednesday 1 October at the latest.
Each communication will clearly advise firms whether we expect these clarifications to be applied retrospectively to previous submissions.  Where this is the case the PRA will also expect all resubmissions to be completed by the remittance end date of the upcoming period eg for Q3 2014 any resubmissions of COR002 Large Exposures would also have needed to be completed by 11 November 2014.
 
FSA data items
 
​Name

Data        item        

​Instructions
​FSA001

​Balance sheet​***

PDF PDF
​FSA002

​Income statement​**

PDF PDF
​FSA005

​Market risk

PDF PDF
FSA006

​Market risk - supplementary data​

PDF PDF
​FSA011

​Building society liquidity

PDF PDF
​FSA014

​Forecast data from firms

PDF PDF
​FSA015

​Sectoral information

​PDF ​PDF
​FSA016

​Solo consolidated data

​PDF PDF
​FSA017

​Interest rate gap report

PDF PDF
​FSA018

​UK integrated group - large exposures​

​PDF PDF
​FSA045

​IRB portfolio risk​

​PDF PDF
​FSA047

​Daily flows*​

​PDF PDF
​FSA048

​Enhanced mismatch report​*

PDF ​PDF
FSA071​ ​Firm information and Pillar 2A summary Excel PDF
​FSA072 ​Pillar 2 Operational risk historical losses Excel PDF
​FSA073 ​Pillar 2 Operational risk historical loss details ​Excel PDF
​FSA074 ​​Pillar 2 Operational risk  forecast losses Excel ​PDF
​FSA075 ​​Pillar 2 Operational risk  scenario data ​Excel PDF
FSA076​ ​​Pillar 2 Credit risk standardised approach wholesale**** Excel PDF
​FSA077 ​​​Pillar 2 Credit risk standardised approach retail**** Excel PDF
​FSA078 ​​​Pillar 2 Concentration risk minimum data requirements ​Excel ​PDF
FSA079​ ​​​​Pillar 2 Concentration risk additional data requirements Excel

PDF

​FSA080 ​​​​Pillar 2 Market risk Excel ​PDF
FSA081​ ​​​​Pillar 2 Pension risk

Excel 

PDF
​FSA082 ​​​​Pillar 2 Credit risk IRB retail  Excel PDF​
FSA083​ ​Leverage Ratio Template Excel PDF
FSA084​ ​Leverage Ratio Transitional Template Excel PDF
​PV001 ​Prudent Valuation

​PDF

PDF
​REP001 ​Close Links Report - Annual PDF

PDF

​REP001a ​Close Links Report - Monthly PDF

PDF 

​REP002 ​Controllers Report PDF

​PDF

 

*The UK liquidity reporting regime will exist alongside the CRR liquidity reporting regime.
**Only UK consolidated group reporters to which CRR Article 99(2) is applicable.
***Only solo reporters and UK consolidated group reporters to which CRR Article 99(2) is not applicable
**** A mapping table for data items FSA076 to FSA077 is available below:

 
Discontinued FSA data items

​Form Name ​Description
FSA003​ ​Capital adequacy
​FSA004 ​Credit risk
​FSA007 ​Operational risk
​FSA008 ​Large Exposures
​FSA028 ​Non-EEA sub-group​
​FSA046 ​Securitisation: Non-trading book
​FSA050 ​Liquidity buffer qualifying securities
​FSA051 ​Funding concentration
​FSA052 ​Pricing data
​FSA053 ​Retail, SME and large enterprises Type B
​FSA054 ​Currency analysis​
​FSA058 ​Securitisation: Trading book

 

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