We use necessary cookies to make our site work (for example, to manage your session). We’d also like to use some non-essential cookies (including third-party cookies) to help us improve the site. By clicking ‘Accept recommended settings’ on this banner, you accept our use of optional cookies.

Necessary cookies	Analytics cookies
Yes	Yes
Yes	No

Necessary cookies

Necessary cookies enable core functionality on our website such as security, network management, and accessibility. You may disable these by changing your browser settings, but this may affect how the website functions.

Analytics cookies

We use analytics cookies so we can keep track of the number of visitors to various parts of the site and understand how our website is used. For more information on how these cookies work please see our Cookie policy.

Skip to main content

SS32/15 - Pillar 2 reporting, including instructions for completing data items FSA071 to FSA082, and PRA 111

Supervisory Statement 32/15

First published on 29 July 2015

This 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.

This supervisory statement should be read alongside Policy statement 3/16, which includes the Reporting Pillar 2 Part of the PRA Rulebook, and Statement of Policy – The PRA’s methodologies for setting Pillar 2 capital.

The reader is also referred to the appendices:

Appendix 1: Guidance on terms used in data items FSA071 to FSA082.
Appendix 2: Pillar 2 Reporting schedule.
Appendix 3: Instructions for completing data items FSA071 to FSA082 – effective from 5 February 2016.

The materials contained in the appendices are also available on the Regulatory reporting – banking sector page.

Following some minor changes to the reporting instructions, please refer to the updated Pillar 2 reporting instructions note for up-to-date instructions on how to submit Pillar 2 data.

Current version

Published on 8 November 2021. Effective from 1 December 2021.

Supervisory Statement 32/15 - November 2021 (PDF)

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

Future version

Confirmed as final in January 2026, following near-final future version published in October 2025. Effective from 1 January 2027.

SS32/15 – Pillar 2 reporting, including instructions for completing data items FSA071 to FSA082, PRA 111, and PRA119 - January 2026 (pdf)

Confirmed final by PS4/26 – The Strong and Simple Framework: The simplified capital regime for Small Domestic Deposit Takers (SDDTs) – final. First published as near-final as part of PS20/25 – The Strong and Simple Framework: The simplified capital regime for Small Domestic Deposit Takers (SDDTs) – near-final.

Past versions

Published on 28 December 2020. Effective from 29 December 2020.
- Supervisory Statement 32/15 - December 2020 (PDF)
- following PS29/20 ‘Capital Requirements Directive V (CRD V)’.

Published on 5 December 2018. Effective from 1 January 2019 (superseded on 29 December 2020 by December 2020 version).
- Supervisory Statement 32/15 - December 2018 (PDF)
- following PS30/18 ‘Regulatory reporting: Responses to CP16/18’.

Published on 30 April 2018. Effective from 1 January 2019 (superseded by December 2018 version).
- Supervisory Statement 32/15 - April 2018 (PDF)
- following PS8/18 ‘Pillar 2: update to reporting requirements’.

Published on 30 April 2018. Effective from 1 October 2018 (superseded on 1 January 2019 by December 2018 version).
- Supervisory Statement 32/15 - April 2018 (PDF)
- following PS8/18 ‘Pillar 2: update to reporting requirements’.

Published on 3 October 2017. Effective from 1 January 2018 (superseded on 1 October 2018 by 30 April 2018 version).
- Supervisory Statement 32/15 - October 2017 (PDF)
- following PS22/17 'Refining the PRA’s Pillar 2A capital framework'.

Published on 3 October 2017. Effective from 1 January 2019 (superseded on 1 January 2019 by April 2018 version).
- Supervisory Statement 32/15 - October 2017 (PDF)
- following PS22/17 'Refining the PRA’s Pillar 2A capital framework'.

Published on 1 February 2017. Effective from 1 January 2019 (superseded on 1 January 2019 by October 2017 version).
- Supervisory Statement 32/15 - 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’.

Published on 29 January 2016. Effective from 29 January 2016 (superseded on 1 January 2018 by October 2017 version).
- Supervisory Statement 32/15 - January 2016 (PDF)
- following PS3/16 'Pillar 2: Update to reporting data items and instructions'.

Published on 29 July 2015. Effective from 1 January 2016 (superseded on 29 January 2016 by January 2016 version).
- Supervisory Statement 32/15 (PDF)
- following PS17/15 'Assessing capital adequacy under Pillar 2'.

First publication of SS.

Prudential Regulation // Consultation paper

17 February 2026

Prudential Regulation // Discussion paper

04 February 2026

Prudential Regulation // PRA Regulatory Digest

02 February 2026

Prudential Regulation // Prudential policy statement

20 January 2026