Reporting

PRA Rules and Modifications by Consent

• Regulatory Reporting
• Reporting (CRR)
• Reporting Pillar 2
• Information Gathering
• PRA Rulebook, reporting frequencies for submission of data items (PRA 107) (Modification by consent)

UK legislation

• Laying and furnishing accounts - Building Societies Act 1986 (Part 8, Section 81)

Technical standards

• Certain prudential requirements for central securities depositories and designated credit institutions offering banking-type ancillary services - Commission Delegated Regulation (EU) 2017/390, as amended, including by the Technical Standards (Central Securities Depositories offering Ancillary Banking Services) (EU Exit) Instrument 2019
• Templates, definitions and IT-solutions to be used by institutions - Commission Implementing Regulation (EU) 2016/2070, as amended, including by the Technical Standards (Capital Requirements) (EU Exit) (No.3) Instrument 2019, Annex D). This should be read in conjunction with PRA Statement on Supervisory benchmarking exercise relating to capital internal models.

Supervisory Statements and Statements of Policy

• Guidelines for completing regulatory reports (SS34/15)
• PRA approach to interpreting reporting and disclosure requirements and regulatory transactions forms after the UK’s withdrawal from the EU (SS2/19)
• Supervising international banks the PRA's approach to branch supervision - liquidity reporting (SS1/17)
• Internal governance of third country branches (SS4/16)
• The PRA’s approach to supervising liquidity and funding risks (SS24/15)
• Exercising certain functions under the Building Societies Act 1986 (SS19/15)
• Interpretation of EU Guidelines and Recommendations: Bank of England and PRA approach after the UK’s withdrawal from the EU (Statement of Policy)
• The Prudential Regulation Authority’s approach to banking supervision (Approach Document)

Other relevant material

Guidelines originally issued by European Supervisory Authorities should be read in conjunction with "Interpretation of EU Guidelines and Recommendations: Bank of England and PRA approach after the UK’s withdrawal from the EU" (Statement of Policy)

• Guidelines on the remuneration benchmarking exercise (EBA/GL/2014/08)
• Guidelines on harmonised definitions and templates for funding plans of credit institutions (EBA/GL/2019/05)
• Guidelines on the data collection exercise regarding high earners (EBA/GL/2014/07)
• Guidelines on Covid-19 measures reporting and disclosure (EBA/GL/2020/07)
• Guidance on changes to banking reporting requirements (guidance)