Pillar 2 reporting, including instructions for completing data items FSA071 to FSA082

Supervisory Statement 32/15

Update 3 October 2017

Following publication of Policy Statement 22/17, ‘Refining the PRA’s Pillar 2A capital framework’,  this SS was updated to reflect amendments to the reporting requirements for data items FSA076 and FSA077 to remove reference to reporting on an ad-hoc or case-by-case basis. These amendments can be found in paragraph 2.5.

The reporting instructions and Pillar 2 reporting schedule have also been amended to reflect these changes.

This supervisory statement should be read alongside the Policy Statement 17/15 'Assessing capital adequacy under Pillar 2', which includes the Reporting Pillar 2 part of the PRA Rulebook, and the Statement of Policy on Pillar 2. 

Overview

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. 

Updates

 Date of publication  Supervisory Statement  Update detail  Effective from
 Current version
 3 October 2017
PDFSupervisory Statement 32/15  UPDATE - October 2017 
This SS was updated following publication of PS22/17 'Refining the PRA’s Pillar 2A capital framework'  1 January 2018
 Future version
 3 October 2017   PDFSupervisory Statement 32/15 UPDATE - October 2017 This SS was updated following publication of PS22/17 'Refining the PRA’s Pillar 2A capital framework'  1 January 2019
 Past versions
 29 January 2016 PDFSupervisory Statement 32/15 UPDATE - January 2016
 This SS was updated following publication of PS3/16 'Pillar 2: Update to reporting data items and instructions'  No longer effective (superseded by October 2017 version)
 1 February 2017
PDFSupervisory Statement 32/15 UPDATE - 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’  No longer effective (superseded by October 2017 version applicable from 2019)
 29 July 2015   PDFSupervisory Statement 32/15  Initial publication following PS17/15 'Assessing capital adequacy under Pillar 2'  No longer effective (superseded by January 2016 version)
Was this page useful?
Add your details...