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
||Own Funds & Leverage
See EBA website
||Net Stable Funding*|
||Liquidity Coverage Ratio*|
||Financial Reporting (FINREP)**|
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.
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.
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.
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.
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.
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).
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 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
Templates C28 and C29 - Interim clarifications
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.
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
*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
||Securitisation: Non-trading book|
||Liquidity buffer qualifying securities|
||Retail, SME and large enterprises Type B|