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Home > Prudential Regulation Authority > CRD firms - Reporting Requirements
 

CRD firms - Reporting Requirements

CRD firms  |  Reporting Requirements  |  Taxonomy

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 and leverage​

 

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

​COR002 ​Large exposures
​COR003 ​Net stable funding*
​COR005​ Asset encumbrance
COR009 ​Supervisory benchmarking portfolio
​COR010​ ​Supervisory benchmarking portfolio - initial market valuation
COR011 ​Liquidity coverage ratio (Delegated Act)
​COR012 ​Additional liquidity monitoring metrics - combined
​FRP001 ​Financial reporting (FINREP)**
 

PRA data items 

On Thursday 20 July 2017, the PRA published PS20/17 ‘Regulatory reporting: Responses to CP6/17’, which includes updated PRA101 to PRA103 templates and instructions, and PRA108 instructions (available in the table below).

On Monday 12 June the PRA published CP6/17 ‘Regulatory reporting: occasional consultation paper’. The CP sets out the PRA’s proposals for minor amendments to the templates and reporting instructions for PRA101 to PRA103 (Capital+) and PRA108. This includes the proposal that values in the template should be reported in units, not thousands (this follows the update published on 30 May 2017 below). This consultation closes on Friday 7 July 2017.

On Tuesday 30 May 2017 the PRA advised that it has identified that the templates and reporting instructions (PRA101-103) issued in PS32/16 'Responses to Chapter 3 of CP17/16 - forecast capital data' in November 2016, requested that monetary values be reported in thousands. However, the PRA asks that firms and software vendors prepare their systems to report in units from 1 October 2017, when the requirements take effect. The PRA plans to issue a consultation in the coming weeks with a proposal to make these amendments, and to issue the updated rules and reporting templates and instructions in the summer.

On Thursday 25 May 2017 the PRA updated the PRA105 'Balance sheet - forecast data (Liabilities)' template to correct an administrative error that resulted in the omission of row 300 (Total Liabilities) from PRA105b when published in PS36/16 'Financial statements - responses to Chapter 3 of CP17/16'. The updated template is available in the table below.

On 28 April 2017, the PRA published PS10/17 ‘Ensuring operational continuity in resolution: reporting requirements’. The PS includes a new data item and instructions for PRA109 ‘Operational Continuity’, effective from 1 January 2019. The PRA is aware that firms will need information on the precise mechanism by which that data will be collected to assist with implementation. The PRA will aim to provide firms with an update on this in Q4 2018. 


On 12 December 2016, the PRA published PS36/16 'Financial statements - responses to Chapter 3 of CP17/16'. The PS includes new data items and instructions for PRA104-PRA108, effective from 1 January 2018. By 28 February 2017 the PRA will publish the data items (which will have identical contents) in a format for firms to submit.

On 16 November 2016, the PRA published PS32/16 'Responses to Chapter 3 of CP17/16 - forecast capital data'. The data items for PRA101-PRA103 are provided in the table below to give firms early sight of the information that will be required for Capital+ returns. As set out in 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
​PRA104 ​Balance sheet - forecast data (Assets) PDF PDF
PRA105​ ​Balance sheet - forecast data (Liabilities) PDF PDF
​PRA106 ​Balance sheet - forecast data (Equity) PDF PDF
​PRA107 ​Statement of profit or loss - forecast data PDF PDF
PRA108​ ​Memorandum items PDF PDF
​PRA109 Operational continuity PDF PDF

 

Ring-fenced body (RFB) data items

On Thursday 20 July 2017, the PRA published PS19/17 ‘Responses to CP2/17 ‘Occasional Consultation Paper’’ which includes updated RFB001 to RFB008 templates and instructions (available in the table below.

On Thursday 16 February 2017, the PRA published Consultation Paper 2/17 ‘Occasional Consultation Paper’, which includes proposals on reporting requirements for ring-fenced bodies.

On 1 February 2017 the PRA published PS3/17 ‘The implementation of ring-fencing: reporting and residual matters – responses to CP25/16 and Chapter 5 of CP36/16’. The table below includes links to the data items and templates published, which take effect from 1 January 2019.

​Name ​ ​Data item ​Instructions
​RFB001 ​Intragroup exposures PDF PDF
RFB002 ​Intragroup funding PDF PDF
RFB003 ​Intragroup financial reporting (core) PDF PDF
RFB004 ​Intragroup financial reporting (detailed breakdown) ​PDF PDF
RFB005 ​Joint and several liability arising from taxes ​PDF ​PDF
RFB006 ​Excluded activity entities ​PDF ​PDF
RFB007 ​Use of financial market infrastructures PDF ​PDF
RFB008 ​Excluded activities and prohibitions ​PDF ​PDF
​FSA071 ​Firm information and Pillar 2A summary PDF ​PDF
 ​Guidance on terms used in data items FSA071 to FSA082 ​N/A PDF
 

Updates

September 2017

On Monday 18 September 2017 the Bank published a public working draft (PWD) of the standalone ring-fencing taxonomy that will make up part of v3.0 of the Bank of England Banking XBRL Taxonomy, alongside related technical artefacts. This follows Policy Statement 3/17 ‘The implementation of ring-fencing: reporting and residual matters – responses to CP25/16 and Chapter 5 of CP36/16’. The taxonomy, data point model (DPM) dictionary, annotated templates and validation rules represent the requirements for reporting of ring-fencing data as set out in PS3/17. Firms and software vendors are invited to provide feedback on the PWD of the technical artefacts by Friday 6 October 2017. The PRA will aim to publish the final v3.0 Bank of England Banking XBRL taxonomy in Spring 2018. See the Taxonomy webpage for more information. The PRA also confirms that the GABRIEL system will be used to collect ring-fencing reporting data.

On Friday 15 September, the PRA published UK-specific reporting clarifications for FINREP Financial Statements templates. The clarifications are intended to help firms in complying with the financial statements reporting requirements, as set out in paragraph 2.9 of PS36/16 'Financial statements - responses to Chapter 3 of CP17/16'. The clarifications will be applicable to firms submitting from 2018 Q1 onwards.

UK-specific reporting clarifications for FINREP Financial Statements templates  

August 2017

On Wednesday 23 August, the Bank published an updated v1.1.0 of the Capital+ XBRL Utility and Bank of England Banking Annotated Templates, which include amendments following PS20/17 ‘Regulatory reporting: Responses to CP6/17’. See the Taxonomy webpage for more information.

On Wednesday 16 August, the PRA issued an information request to firms subject to reporting requirements set out in Policy Statement (PS) 36/16 ‘Financial statements - responses to Chapter 3 of CP17/16’ and PS18/17 ‘IFRS 9: Changes to reporting requirements’, which take effect from 1 January 2018. Specifically, the request is relevant to firms required to submit FINREP and PRA104-107 instead of FSA001, FSA002 and FSA014, and, depending on the accounting standard used, those required to submit certain FINREP templates instead of FSA015. The request, which has been sent to GABRIEL principle users, seeks information on the reporting schedules firms are planning to use, and requests responses by Friday 8 September 2017. Responses will enable the PRA to update reporting schedules on GABRIEL in advance of the 1 January 2018 effective date. Queries on the request should be sent to FinrepNotifications@bankofengland.co.uk.

July 2017

On Monday 31 July, the PRA provided an update on User Acceptance Testing (UAT) for the Bank of England Electronic Data Submission (BEEDS) portal for Capital+ reporting (this follows the update published on Tuesday 27 June). For firms with a reporting deadline in January and February 2018, the PRA intends to provide a UAT environment in November/early December 2017. The indicative timeline for BEEDS onboarding has been updated to reflect this. The PRA will confirm exact dates for UAT in September. For remaining firms (with a reporting deadline of March 2018 and beyond), the PRA will aim to provide an opportunity for UAT once a quarter in 2018. If firms have any queries, for example, regarding their submission deadline, they should contact their usual supervisory contact.

On Thursday 20 July, the PRA published:

Both PS19/17 and PS20/17 include updates to Supervisory Statement 34/15 ‘Guidelines for completing regulatory reports’

On Thursday 6 July the PRA published PS18/17 ‘IFRS 9: Changes to reporting requirements’. The PS includes an update to SS34/15 ‘Guidelines for completing regulatory reports’. The PS also includes details of the following waivers, rule modifications and notifications:

June 2017
On Tuesday 27 June the PRA published an indicative timeline for firms subject to Capital+ reporting requirements, which provides details of the onboarding activities for the Bank of England’s Electronic Data Submission (BEEDS) portal leading up to firms’ submission deadline. This follows the update published on 30 May advising firms that the BEEDS portal will be used to submit the relevant Capital+ returns. The timeline will be kept under review and any changes will be published on this webpage. The PRA also emailed firms with their first reporting deadline in December 2017 with a request to nominate a principal user for the submission of returns on the BEEDS portal. The deadline for responses is Monday 11 July. As these firms will be the first to submit via BEEDS, they have also been invited to participate in a User Acceptance Testing (UAT) environment. UAT testing for firms with their first reporting deadline in January 2018 and beyond is being scoped and the PRA will provide an update on this by the end of July.
On Friday 16 June, the PRA reminded firms that, as set out in Policy Statement 4/17 ‘Responses to CP36/16 and correction to PS2/16 PIN rules’ and SS1/17 ‘Supervising international banks: the PRA’s approach to branch supervision – liquidity reporting’ the PRA expects relevant third-country firms to submit liquidity information at the whole-firm level, based upon data which is reported to the firm’s home state supervisor (HSS). The first submission, which will be based on the reporting period as at 30 June 2017, should be submitted by 30 July 2017, unless otherwise agreed. Where an alternative approach has been taken other than that outlined above, this has been communicated to the individual firms concerned.

The requirement for UK branches of third-country firms with Whole Firm Liquidity Modifications (WFLM) to report the FSA047 and FSA048 returns ceased on 27 February 2017.  Firms who have voluntarily submitted since that time will no longer be requested to do so from 1 July 2017. Firms should contact their usual supervisory contact if they have any queries.

On Monday 12 June the PRA published CP6/17 ‘Regulatory reporting: occasional consultation paper’. The CP sets out the PRA’s proposals for minor amendments to the templates and reporting instructions for PRA101 to PRA103 (Capital+) and PRA108. This includes the proposal that values in the template should be reported in units, not thousands (this follows the update published on 30 May 2017 below). This consultation closes on Friday 7 July 2017.
May 2017
On Tuesday 30 May, the PRA confirmed that firms subject to Capital+ reporting requirements will use the Bank of England's Electronic Data Submission (BEEDS) portal to submit the relevant Capital+ returns from 1 October 2017. This follows publication of PS32/16 'Responses to Chapter 3 of CP17/16 - forecast capital data' which sets out requirements for Capital+ reporting. By way of reminder, the Taxonomy and related technical artefacts firms will need to use to submit returns via BEEDS are available on the Taxonomy webpage.
Between 1 October 2017 and the first time a firm's return is due under the new rules, the PRA asks firms to continue to submit Capital+ returns under any current voluntary arrangements. The PRA will aim to update firms ahead of their submission date, with details of what they need to know and do in preparation for the new reporting requirements and use of BEEDS. The next update will be issued in June to provide firms with an indicative timetable of activities leading up to their submission date.
Please note: The PRA has identified that the templates and reporting instructions (PRA101-103) issued in PS32/16 'Responses to Chapter 3 of CP17/16 - forecast capital data' in November 2016 requested that monetary values be reported in thousands. However, the PRA asks that firms and software vendors prepare their systems to report in units from 1 October 2017, when the requirements take effect. The PRA plans to issue a consultation in the coming weeks with a proposal to make these amendments, and to issue the updated rules and reporting templates and instructions in the summer.
April 2017
On Thursday 27 April 2017 the Bank published an Excel spreadsheet containing financial statements templates that can be used to generate XBRL submissions. This follows publication of the Taxonomy v2.0.0, and the financial statements reporting requirements set out in PS36/16 ‘Financial statements - responses to Chapter 3 of CP17/16'. See the Taxonomy webpage for more information.
March 2017

On Friday 31 March 2017 the Bank published an Excel spreadsheet containing Capital+ plus templates that can be used to generate XBRL submissions. This follows publication of the Taxonomy v2.0.0, and Capital+ reporting requirements set out in PS32/16 'Responses to Chapter 3 of CP17/16 - forecast capital data'. See the Taxonomy webpage for more information. Firms now have all the technical artefacts required for Capital+ reporting requirements which take effect from 1 October 2017. Details of the system to be used for Capital+ reporting will be made available in May 2017.

February 2017

On Tuesday 28 February 2017 the Bank published v2.0.0 of the Bank of England XBRL Taxonomy and related technical artefacts following PS36/16 'Financial statements - responses to Chapter 3 of CP17/16' and the feedback request published on 9 February. v2.0.0 also covers the requirements for Capital+ reporting as set out in PS32/16 'Responses to Chapter 3 of CP17/16 - forecast capital data', superseding v1.0.0 published on 31 January 2017. See the Taxonomy page for more information.

On Thursday 23 February, the PRA published Policy Statement 4/17 ‘Responses to CP36/16 and correction to PS2/16 PIN rules’ which included SS1/17 ‘Supervising international banks: the PRA’s approach to branch supervision – liquidity reporting’.

On Thursday 16 February, the PRA published Consultation Paper 2/17 ‘Occasional Consultation Paper’, which includes proposals on reporting requirements for
ring-fenced bodies.

On Thursday 9 February 2017 the Bank published a public working draft (PWD) of the Bank of England Banking XBRL Taxonomy v1.9.0 and related technical artefacts following PS36/16 'Financial statements - responses to Chapter 3 of CP17/16' on the Taxonomy webpage. The taxonomy, data point model (DPM) dictionary, annotated templates and validation rules represent the requirements for reporting of financial statements (balance sheet and statement of profit or loss (P&L)) as set out in PS36/16 (paragraph 1.5). Firms and software vendors are invited to provide feedback on PWD of the technical artefacts by Thursday 16 February 2017. The final XBRL taxonomy and related technical artefacts will be published by Tuesday 28 February 2017.
On 1 February the PRA issued PS3/17 ‘The implementation of ring-fencing:
reporting and residual matters – responses to CP25/16 and Chapter 5 of CP36/16’
. The PS provides feedback on responses received to CP25/16 ‘The implementation of ring-fencing: reporting and residual matters’. It also provides feedback on responses received to Chapter 5 ‘Ring-fencing – consequential and reporting amendments’ of CP36/16 ‘Occasional Consultation Paper’. The PS includes final rules and supporting policy documents which include links to:
  • new reporting templates RFB001-008;
  • updated FSA071 ‘Firm Information and Pillar 2 Summary’ template and  instructions; and 
  • updated ‘Guidance on terms used in data items FSA071 – FSA082’.
The items above take effect from 1 January 2019 and are available in the ‘Ring-fenced body (RFB) data items’ section above. Other ring-fencing related supporting policy materials are available on the ‘Supporting materials – ring-fencing’ webpage.
January 2017
On Tuesday 31 January 2017 the Bank published v1.0.0 of the Bank of England Banking XBRL Taxonomy and related technical artefacts following PS32/16 'Responses to Chapter 3 of CP17/16 - forecast capital data', and the feedback request published on 9 January. See the Taxonomy page for more information.
 
On Friday 27 January the PRA published a variation to previous Modifications by Consent to Leverage Ratio rule 1.2, Public Disclosure rule 1.1 and Reporting Leverage Ratio rule 1.2 on the Waivers and modifications by consent webpage. Along with the Modification by Consent, the PRA issued the modified FSA083 data item, which is available under 'FSA data items' below.
On Monday 9 January the PRA published a public working draft (PWD) of the XBRL taxonomy and related technical artefacts to be used for Capital+ reporting on the Taxonomy webpage. This follows PS32/16 'Responses to Chapter 3 of CP17/16 - forecast capital data' (see update on 16 November). Firms and software vendors are invited to provide feedback on the PWD of the technical artefacts by Monday 16 January 2017. The final XBRL taxonomy and related technical artefacts will be published by Tuesday 31 January 2017.
December 2016
On 12 December, the PRA published a package of policy on regulatory reporting following CP17/16 ‘Regulatory reporting of financial statements, forecast capital data and IFRS 9 requirements’.
 
includes the final rules for the new reporting requirements relating to balance sheet and P&L data in the Regulatory Reporting Part of the PRA Rulebook, an update to Supervisory Statement (SS)34/15, ‘Guidelines for completing regulatory reports’ and new PRA104-PRA108 returns and instructions effective from 1 January 2018. Firms should continue to use the returns and instructions in the ‘FSA data items’ table below until these take effect.
Firms that do not have an accounting year end of 31 December 2017 can apply for a rule modification (via the modification by consent process) which would enable them to delay application of the new rules and new format reporting until the start of their financial year beginning in 2018. Firms that do not have an accounting year end of 31 December and wish to report on a schedule linked to their accounting reference date (ARD) can notify the PRA using the notification form available below.
 
 
CP46/16 ‘IFRS 9: changes to reporting requirements’ sets out the PRA’s proposed changes to regulatory reporting requirements arising from the introduction of International Financial Reporting Standard (IFRS) 9 from 1 January 2018. The proposals affect firms’ existing reporting requirements for credit quality, including arrears and impairments. This consultation closes on Monday 13 March 2017.
 
On 12 December 2016 the PRA published a joint Consultation Paper with the Financial Conduct Authority (FCA) CP45/16 ‘Amendments to Notes for completion of the MLAR’  with proposals to update the PRA’s notes to the Mortgage Lenders & Administrators Return (MLAR), the notes for completion of the MLAR in the Supervision manual (SUP) of the FCA Handbook, and the MLA-D1 form for reporting second charge lending, also in SUP .  


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
​Modified FSA083 ​Modifed Leverage Ratio Template Excel ​Instructions included within data item
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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