SS34/15 - Guidelines for completing regulatory reports

Published 20 May 2025. Effective from 1 March 2026 (changes following PS6/25) and from 1 January 2027 (changes following PS9/24)

• Supervisory statement 34/15 – May 2025 (PDF)

- Following PS6/25 - International firms: Updates to SS5/21 and branch reporting and PS9/24 - Implementation of the Basel 3.1 standards near-final part 2

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Published 8 November 2021. Effective from 31 May 2022

• Supervisory Statement 34/15 - May 2022 (pdf)

- Following PS25/21 - Responses to CP13/21 'Occasional Consultation Paper'

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Published on 12 September 2024. Effective from 1 January 2027

• Supervisory statement 34/15 – September 2024 (PDF)

- Following PS9/24 – Implementation of the Basel 3.1 standards near-final part 2

Published 8 November 2021 and incorporating additional changes effective from 31 May 2022.

• Supervisory Statement 34/15 – May 2022  (pdf)

PS25/21 - Responses to CP13/21 ‘Occasional Consultation Paper’.

Published 14 October 2021 and updated 8 November 2021 to incorporate changes added to 8 November version. Effective from 1 January 2022.

• Supervisory Statement 34/15 – January 2022 (pdf) 

- Following PS25/21 - Responses to CP13/21 ‘Occasional Consultation Paper’; PS21/21 ‘The UK leverage ratio framework’; and PS22/21 ‘Implementation of Basel standards’. 

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Published on 8 November 2021. Effective from 10 November 2021 (superseded on 1 January 2022 by January 2022 version).

• Supervisory Statement 34/15 – November 2021 (pdf)

- following PS25/21 - Responses to CP13/21 ‘Occasional Consultation Paper’.

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Published 14 October 2021. Effective from 1 January 2022 (superseded on 8 November 2021 to incorporate changes from PS25/21 - Responses to CP13/21 ‘Occasional Consultation Paper’, therefore this version never came into effect). 

• Supervisory Statement 34/15 – October 2021 (pdf)

- Following PS21/21 ‘The UK leverage ratio framework’ and PS22/21 ‘Implementation of Basel standards’.

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Published 28 December 2020. Effective from 29 December 2020 (superseded on 8 November 2021 by November 2021 version).

• Supervisory Statement 34/15 – December 2020 (pdf)

- following PS29/20 ‘Capital Requirements Directive V (CRD V)’.

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Published 8 October 2021. Effective from 1 January 2022 (superseded on 14 October 2021 to confirm that changes from PS17/21 ‘Implementation of Basel standards’ have now been confirmed as final, therefore this version never came into effect).

• Supervisory Statement 34/15 – October 2021 (pdf)

- Following PS21/21 ‘The UK leverage ratio framework’. This also includes the changes added as near-final as part of PS17/21 ‘Implementation of Basel standards’.

Near-final version published July 2021. If confirmed final, this SS would be effective from Saturday 1 January 2022. (This version was superseded to incorporate changes from PS21/21 ‘The UK leverage ratio framework’.)

• Supervisory Statement 34/15 – July 2021 (pdf)

- Published as near-final as part of PS17/21 ‘Implementation of Basel standards’.

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Near-final future version published July 2021. If confirmed final, this SS would be effective from Saturday 1 January 2022. (This version was superseded to incorporate changes from PS21/21 ‘The UK leverage ratio framework’.)

• Supervisory Statement 34/15 – July 2021 (pdf)

Published as near-final as part of PS17/21 ‘Implementation of Basel standards’

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Published on 4 September 2020. Effective from 4 September 2020 (superseded on 29 December 2020 by December 2020 version).

• Supervisory Statement 34/15 – September 2020 (pdf)

This SS was updated following publication of PS20/20 ‘Responses to Chapters 2 to 7 of CP3/20 ‘Occasional Consultation Paper’.

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Published on 19 December 2019. Effective dates are outlined in each appendix (superseded on 4 September 2020 by September 2020 version).

• Supervisory Statement 34/15 – December 2019 (pdf)

 - following PS27/19 ‘Responses to Occasional Consultation Paper 25/19 – Chapter 4: Reporting updates for Capital+ and ring-fenced bodies’.

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Published on 30 September 2019. Effective dates are outlined in each appendix (superseded by December 2019 version on 19 December 2019).

• Supervisory Statement 34/15 – 30 September 2019 (PDF)

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

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Published on 12 September 2019. Effective dates are outlined in each appendix (superseded by December 2019 version on 19 December 2019).

• Supervisory Statement 34/15 – 12 September 2019 (PDF)

 - following PS17/19 ‘Supervising international banks: Revision of the Branch Return’.

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Published on 7 August 2019. Effective dates are outlined in each appendix (superseded by September 2019 version on 12 September 2019).

• Supervisory Statement 34/15 – August 2019 (PDF)

 - following PS16/19 ‘Regulatory reporting: European Banking Authority Taxonomy 2.9’.

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Published on 17 June 2019. Effective from: 1 July 2019 (superseded by August 2019 version).

• Supervisory Statement 34/15 – June 2019 (PDF)

 - following PS13/19 ‘Pillar 2 liquidity: Updates to the framework’. 

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Published on 8 January 2019. Updates following PS1/19 are effective immediately. Other effective dates are outlined in each appendix (superseded on 1 July 2019 by June 2019 version).

• Supervisory Statement 34/15 UPDATE - January 2019 (PDF)

 - following PS1/19 ‘Liquidity reporting: FSA047, FSA048, and PRA110’

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Published on 5 December 2018. No longer effective (superseded by January 2019 version).

• Supervisory Statement 34/15 - December 2018 (PDF)

 - following publication of Policy Statement 30/18 ‘Regulatory reporting: Responses to CP16/18’.

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Published on 28 June 2018. No longer effective (superseded by December 2018 version).

• Supervisory Statement 34/15 UPDATE - June 2018 (PDF)

 - following PS14/18 ‘Changes to the PRA’s large exposures framework’.

• 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.
• Appendix 2 took effect from 1 July 2017.
• 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.
• Appendix 10 takes effect from 1 January 2019. 

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Published on 23 February 2018. No longer effective (superseded by June 2018 version).

• Supervisory Statement 34/15 - February 2018 (PDF)

 - following PS2/18 ‘Pillar 2 liquidity’

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Published on 20 July 2017. No longer effective (superseded by February 2018 version).

• Supervisory Statement 34/15 - 20 July 2017 (PDF)

 - following PS19/17 ‘Responses to CP2/17 ‘Occasional Consultation Paper’ and PS20/17 ‘Regulatory reporting: Responses to CP6/17’

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Published on 6 July 2017. No longer effective (superseded by 20 July 2017 version).

• Supervisory Statement 34/15 - 6 July 2017 (PDF)

 - following PS18/17 ‘IFRS 9: Changes to Reporting Requirements’

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Published on 23 June 2017. No longer effective (superseded by 6 July 2017 version).

• Supervisory Statement 34/15 - June 2017 (PDF)

 - following CP45/16 ‘Amendments to Notes for completion of the MLAR’. 

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Published on 28 April 2017. No longer effective (superseded by June 2017 version).

• Supervisory Statement 34/15 - April 2017 (PDF)

 - following PS10/17 ‘Ensuring operational continuity in resolution: reporting requirements’.

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Published on 1 February 2017. No longer effective (superseded by April 2017 version).

• Supervisory Statement 34/15 - February 2017 (PDF)

 - following PS3/17 ‘The implementation of ring-fencing: reporting and residual matters – response to CP25/16 and Chapter 5 of CP36/16’.

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Published on 12 December 2016. No longer effective (superseded by February 2017 version).

• Supervisory Statement 34/15 - December 2016 (PDF)

 - following PS35/16 ‘Responses to CP26/16’ and PS36/16 ‘Financial statements – responses to Chapter 3 of CP17/16’. 

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Published on 16 November 2016. No longer effective (superseded by December 2016 version).

• Supervisory Statement 34/15 - November 2016 (PDF)

 - following PS32/16 ‘Responses to Chapter 3 of CP17/16 – forecast capital data’ and PS31/16 ‘Credit union regulatory reporting’. 

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Published on 26 February 2016. No longer effective (superseded by November 2016 version).

• Supervisory Statement 34/15 - February 2016 (PDF)

 - following Occasional Consultation Paper – CP3/16. 

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Published on 3 August 2015. No longer effective (superseded by February 2016 version).

• Supervisory Statement 34/15 - August 2015 (PDF)

First publication of SS.