Guidelines for completing regulatory reports

Supervisory Statement 34/15

Update 30 September 2019

This SS was updated following publication of Policy Statement 21/19 ‘Responses to CP13/19.

Update 12 September 2019

This Supervisory Statement (SS) was updated following PS17/19 ‘Supervising international banks: Revision of the Branch Return’. Changes to the Branch Return and the reporting guidance will take effect for the reporting of the H1 2020 Branch Return, ie for the six-month period ending Tuesday 30 June 2020 and firms will need to submit their first revised Branch Return by no later than Tuesday 11 August 2020.

Current version

Published: 30 September 2019

Updated following PS21/19 ‘Responses to CP13/19 Occasional Consultation Paper’.

Effective from: Effective dates are outlined in each appendix.

Past versions

Published: 12 September 2019

This SS was updated following PS17/19 ‘Supervising international banks: Revision of the Branch Return’.

Effective from: Effective dates are outlined in each appendix (superseded by 30 September 2019 version)

Published: 7 August 2019

This SS was updated following PS16/19 ‘Regulatory reporting: European Banking Authority Taxonomy 2.9’.

Effective from: Effective dates are outlined in each appendix (superseded by September 2019 version on 12 September 2019).

Published: 17 June 2019

This SS was updated following PS13/19 ‘Pillar 2 liquidity: Updates to the framework’.

Effective from: 1 July 2019 (superseded by August 2019 version).

Published: 8 January 2019

Published: 5 December 2018

  • Update 7 August 2019

    This SS was updated following PS16/19 ‘Regulatory reporting: European Banking Authority Taxonomy 2.9’, and takes effect from Sunday 1 March 2020.

    Update 17 June 2019

    This Supervisory Statement (SS) was updated following PS13/19 ‘Pillar 2 liquidity: Updates to the framework’, and takes effect from Monday 1 July 2019.

    Update 8 January 2019

    This Supervisory Statement (SS) (available under ‘Current version’ below) was updated following PS1/19 ‘Liquidity reporting: FSA047, FSA048, and PRA110’  to reflect the extension to the FSA047 and FSA048 end date from 30 June 2019 to 31 December 2019 in Chapter 2 and Appendix 1. The updates to this SS are effective immediately. 

    Update 5 December 2018

    This Supervisory Statement (SS) (available under ‘Current version’ below) was updated following Policy Statement 30/18 ‘Regulatory reporting: Responses to CP16/18’. There are different effective dates for the following:

    • PRA101-103 instructions (Appendix 1) take effect from 5 December 2018;
    • data items and instructions in Appendices 9 and 10 take effect from 1 January 2019; and
    • PRA110 instructions in Appendix 11 takes effect from 1 July 2019.

    Update 4 September 2018

    The hyperlinks in the appendices contents page, and Appendix 1 of Supervisory Statement (SS) 34/15 have been updated. No other changes have been made to the document.

    Update 28 June 2018

    SS34/15 was updated following Policy Statement (PS) 14/18 ‘Changes to the PRA’s large exposures framework’ to remove the requirement to submit data item FSA018. The effective date for this change is 29 June 2018.

    For previous updates to SS34/15 and details of the updates, please see the ‘Past updates’ section below.

    Update on 23 February 2018

    Supervisory Statement (SS) 34/15 was updated following PS2/18 ‘Pillar 2 liquidity.  This version of SS34/15 updates the version issued on 20 July 2017. 

    This Supervisory Statement is addressed to all firms regulated by the Prudential Regulation Authority (PRA) who are required to submit supervisory reports under the Regulatory Reporting part of the Rulebook. Its purpose is to set out the PRA’s expectations for how firms should complete the data items required under chapter 18 of the Regulatory Reporting part of the Rulebook. This Supervisory Statement is effective from 1 January 2016. There are no substantive changes to the reporting requirements, therefore there is nothing firms are required to do in the period leading up to 1 January 2016. Until 31 December 2015, firms should continue to use the current forms and guidance available on the Regulatory Reporting – Banking sector page.

    Update on 20 July 2017

    SS34/15 was updated following PS19/17 ‘Responses to CP2/17 ‘Occasional Consultation Paper’ and PS20/17 ‘Regulatory reporting: Responses to CP6/17’.  This version of SS34/15 updates the version issued on 6 July 2017. 

    Update on 6 July 2017

    This SS was updated following PS18/17 ‘IFRS 9: Changes to Reporting Requirements’. The effective date for the updates is 1 January 2018. See SS annex for details.

    Update on 23 June 2017

    This SS was updated following Consultation Paper 45/16 ‘Amendments to Notes for completion of the MLAR’, to include updated Notes for completing the Mortgage Lenders and Administrators Return (MLAR) (Appendix 2). The notes take effect on 1 July 2017. See Annex for details.

    On 12 December 2016 the PRA and Financial Conduct Authority (FCA) published joint Consultation Paper 45/16 ‘Amendments to Notes for completion of the MLAR’. The PRA received no responses to the proposed amendments; the PRA has therefore updated SS34/15 with a link to the amended Notes for completion of the Mortgage Lenders and Administrators Return (MLAR) (Appendix 2), which take effect on 1 July 2017.  The FCA has also published its final MLAR Notes.

    Update on 28 April 2017

    This SS was updated following publication of PS10/17 ‘Ensuring operational continuity in resolution: reporting requirements’. The update includes a new appendix (Appendix 10) which provides reporting instructions to operational continuity firms required to complete template PRA109. The effective date for the instructions is 1 January 2019. The SS was also updated to rename Appendix 10 as ‘Annex’. 

    Update on 1 February 2017

    This SS was updated following publication of PS3/17 ‘The implementation of ring-fencing: reporting and residual matters – response to CP25/16 and Chapter 5 of CP36/16’, to include a new appendix (Appendix 9) giving details of templates and reporting instructions for reporting requirements applying to ring-fenced bodies. The effective date for these templates and instructions is 1 January 2019. For more information on ring-fencing related policy see ‘Supporting materials – ring-fencing’ webpage.

    Chapter 2 and Appendices 1 – 4 of this SS took effect from 1 January 2016, except PRA101-103 which take effect from 1 October 2017 and PRA104-108 which take effect from 1 January 2018. Appendices 5 – 7 took effect from 7 March 2016. Appendix 8 takes effect from 1 January 2018. Appendix 9 takes effect from 1 January 2019.

    Update on 12 December 2016

    This supervisory statement (SS) was updated following publication of:

    (i) PS35/16 ‘Responses to CP26/16’ to remove rows in Appendix 1 relating to redundant items (FSA050-FSA053) and correct the title of FSA019; and

    (i) PS36/16 ‘Financial statements - responses to Chapter 3 of CP17/16’ to include links in Appendix 1 to the guidelines for the new returns relating to financial statements (PRA104-PRA108 and a new appendix (Appendix 8) giving details of FINREP templates required and related reporting instructions. The effective date for these forms and guidelines is 1 January 2018.

    Please note Appendix 2 ‘Notes for completion of the Mortgage Lenders and Administrators Return’ is being consulted on in PRA CP45/16 / FCA CP16/41.

    Update on 16 November 2016

    This SS was updated following publication of:

    (i) PS32/16 ‘Responses to Chapter 3 of CP17/16 - forecast capital data’ to include links in Appendix 1 to the guidelines for the new returns relating to forecast capital data (PRA101-PRA103); and

    (ii) PS31/16 ‘Credit union regulatory reporting’ to delete appendix 3a ‘Notes for completing the Quarterly Return (CQ) for Credit Unions’ and 3b ‘Notes on completing the Annual Return (CY) for Credit Unions’, which are available on the ‘Credit unions – forms and guidance’ webpage. The notes updated following PS31/16, are effective from 3 January 2017, and are available in the appendices of PS31/16.

    Update on 26 February 2016

    SS34/15 was updated following Occasional Consultation Paper - CP3/16 to include guidelines for completing supervisory reports relating to the Close Links and Change in Control Parts of the PRA Rulebook. This update supplements the PRA’s expectations set out in the original statement, published on 3 August. This supervisory statement is addressed to all firms regulated by the Prudential Regulation Authority (PRA) who are required to submit supervisory reports under the Regulatory Reporting, Close Links and Change in Control Parts of the PRA Rulebook. Its purpose is to set out the PRA’s expectations for how firms should complete the data items and returns required by those Parts.

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