The Prudential Regulation Authority (PRA) is responsible for the prudential regulation of banks, building societies and designated investment firms. Most of these firms are covered by the Capital Requirements Directive (CRD). This section includes information on:
- How to report
- Financial reporting notifications
- Data items, instructions and taxonomy
- Reporting clarifications
|Capital+||Firms subject to Capital+ reporting requirements will use the Bank of England's Electronic Data Submission (BEEDS) portal to submit the relevant Capital+ returns from 1 October 2017.|
Reporting via GABRIEL
Firms will receive a schedule telling them which reports are due and when. Capital Requirements Directive firms submit most of the regulatory reports required by the Regulatory Reporting, Close Links and Change in Control parts of the PRA Rulebook using GABRIEL.
|European Banking Authority remuneration data||CRD firms should submit their High Earners and Remuneration Benchmarking reports via GABRIEL. Further information can be found on the Remuneration pages, or by sending an email to EBA.RemunerationData@bankofengland.co.uk.|
|Capital instruments: pre-issuance notification||See Capital instruments: Pre-Issuance Notification for information and the notification form.
|Prudent valuation||This return should be submitted via email to: firstname.lastname@example.org.|
Financial Reporting (FINREP) notifications
Firms required to report financial information (FINREP) must notify the PRA. Firms may use this notification form to do so. The form can be emailed to FinrepNotifications@bankofengland.co.uk.
As set out in Financial statements – responses to Chapter 3 of CP17/16 - Policy Statement (PS) 36/16, firms requesting to report balance sheet (FINREP templates 1.1, 1.2 and 1.3), statement of profit or loss (FINREP template 2.0), statement of comprehensive income (FINREP template 3.0) and data items PRA104-PRA107 on a schedule linked to their accounting reference date (ARD) should use the notification form below to do so. The form should be emailed to FinrepNotifications@bankofengland.co.uk.
Firms should notify us using the form below (as set out in PRA Rulebook Reporting 19.3A (1)) if they wish to report the templates required by IFRS 9: changes to reporting requirements - PS18/17 (FINREP templates 4.3.1, 4.4.1, 5.1, 7.1, 9.1.1, 12.1, 12.2, 13.1, 18, 19, 20.4, 20.7) on a reporting schedule linked to their accounting reference date (ARD). The form should be emailed to FinrepNotifications@bankofengland.co.uk .
Request for firm to report the PS18/17 FINREP templates on ARD-linked basis
We will continue to take into account the quality and timeliness of firm's CRD IV regulatory returns when assessing firm's risk management and controls. We may require firms to take mitigating actions or increase capital and liquidity add-ons if they submit poor quality data.
This section provides details of data items firms submit to the PRA, and supporting instructions and taxonomy including:
- CRR data items and instructions
- PRA data items and instructions
- RFB data items and instructions
- Taxonomy – PRA and RFB
- FSA data items and instructions
- Reporting clarifications
The Capital Requirements Regulation (CRR) introduced new requirements for harmonised reporting. Reporting scope, thresholds, reference dates and remittance dates can be found on the European Banking Authority website. This section lists pre-CRR items which continue to be reported following the introduction of CRR. Further information about changes to reporting as a result of the CRR can be found on the Financial Conduct Authority's website.
|Form Name||Description||Templates and instructions|
|COR001||Own Funds and Leverage||See EBA website|
|COR003||Net Stable Funding*|
|COR009||Supervisory benchmarking portfolio|
|COR010||Supervisory benchmarking Portfolio - initial market valuation|
|COR011||Liquidity coverage ratio (Delegated Act)|
|COR012||Additional liquidity monitoring metrics - combined|
|FRP001||Financial Reporting (FINREP)**|
PRA data items and instructions
The table below outlines data items, instructions and their effective date.
|Name||Data item||Instructions||Effective date|
|PRA101||Capital+ actuals and forecasts||PRA101||PRA101 instructions||1 October 2017|
|PRA102||Capital+ forecast semi-annual||PRA102||PRA102 instructions|
|PRA103||Capital+ forecast annual||PRA103|
|PRA104||Balance sheet - forecast data (Assets)||PRA104||PRA104-106 instructions
||1 January 2018|
|PRA105||Balance sheet - forecast data (Liabilities)||PRA105|
|PRA106||Balance sheet - forecast data (Equity)||PRA106|
|PRA107||Statement of profit or loss - forecast data||PRA107||PRA107 instructions|
|PRA108||Memorandum items||PRA108||PRA108 instructions|
|PRA109||Operational continuity||PRA109||PRA109 instructions||1 January 2019|
|PRA110||Cash flow mismatch||PRA110||PRA110 instructions||1 July 2019|
|PRA111||Stress test data||PRA111||PRA111 instructions||1 October 2018|
RFB data items and instructions
The table below includes links to the data items and instructions, which take effect from 1 January 2019 for firms subject to ring fencing.
|RFB001||Intragroup exposures||RFB001||RFB001 instructions|
|RFB002||Intragroup funding||RFB002||RFB002 instructions|
|RFB003||Intragroup financial reporting (core)||RFB003||RFB003 and RFB004 instructions|
|RFB004||Intragroup financial reporting (detailed breakdown)||RFB004|
|RFB005||Joint and several liability arising from taxes||RFB005||RFB005 instructions|
|RFB006||Excluded activity entities||RFB006||RFB006 instructions|
|RFB007||Use of financial market infrastructures||RFB007||RFB007 instructions|
|RFB008||Excluded activities and prohibitions||RFB008||RFB008 instructions|
|FSA071||Firm information and Pillar 2A summary||FSA071||FSA071 instructions|
|Guidance on terms used in data items FSA071 to FSA082 - and PRA111||N/A||Guidance|
This section provides information on the taxonomy for Capital Requirements Directive (CRD) firms and the Bank of England XBRL taxonomy which should be used for regulatory submissions.
V3.1.0 Bank of England Banking XBRL taxonomy feedback request
On Thursday 3 May 2018 we published a public working draft (PWD) of the standalone MREL reporting taxonomy that will make up part of the Bank’s Banking XBRL taxonomy, alongside related technical artefacts. The PWD taxonomy is for MREL reporting, as mentioned in Consultation Paper 1/18 'Resolution planning: MREL reporting', published on Monday 8 January 2018.
The taxonomy, data point model (DPM) dictionary, annotated templates and validation rules represent the requirements for reporting MREL data as set out in CP1/18.
Firms and software vendors are invited to provide feedback on the PWD technical artefacts to email@example.com by Thursday 17 May 2018. This PWD should not be used for reporting. We will aim to publish the final version of the taxonomy and DPM in Summer 2018. Please note: the BEEDS system will be used to collect MREL reporting data.
Please note the Bank of England will adopt the European Banking Authority (EBA) filing rules as published on the EBA website.
Bank of England Banking XBRL taxonomy v3.0.0
This version of the taxonomy, data point model (DPM) dictionary, annotated templates and validation rules covers the requirements for reporting of:
- ring-fencing data as set out in Policy Statement 3/17 ‘The implementation of ring-fencing: reporting and residual matters – responses to CP25/16 and Chapter 5 of CP36/16’ published on 1 February 2017; and
- Pillar 2 liquidity (‘Pillar 2’) data as set out in PS2/18 ‘Pillar 2 liquidity’ published on 23 February 2018.
Please note: the GABRIEL system will be used to collect Pillar 2 reporting data and the ring-fencing data. The taxonomies for financial statements and Capital+ reporting are unchanged from v2.0.0 of the Bank of England Banking XBRL taxonomy.
Please note that we will adopt the European Banking Authority (EBA) filing rules as published on the EBA website.
Capital+ XBRL utility and financial statements XBRL utility
|Financial statements XBRL utility||The financial statements XBRL utility Excel spreadsheets contain the financial statements modules and templates that that can be used to generate XBRL submissions based on v2.0.0 of the Bank of England Banking XBRL taxonomy.||Financial statements XBRL Utility v1.0.1||Release notes for Financial statements XBRL Utility v1.0.1|
|Capital+ XBRL utility||The Capital+ XBRL utility Excel spreadsheets contain the Capital+ templates that can be used to generate XBRL submissions based on v2.0.0 of the Bank of England Banking XBRL Taxonomy.||Capital+ XBRL Utility v1.1.0||Release notes for Capital+ XBRL Utility v1.1.0|
Bank of England Banking XBRL taxonomy v2.0.0
This version of the taxonomy, data point model (DPM) dictionary, annotated templates and validation rules cover the requirements for financial statements as set out in PS36/16 'Financial statements - responses to Chapter 3 of CP17/16' , which takes effect from 1 January 2018. It also covers the requirements for Capital+ reporting as set out in PS32/16 'Responses to Chapter 3 of CP17/16 - forecast capital data', which takes effect from 1 October 2017.
Please note that we will adopt the European Banking Authority (EBA) filing rules as published on the EBA website.
Balance sheet (only solo reporters and UK consolidated group reports
|FSA002||Income statement ((only UK consolidated group reporters to which
CRR Article 99(2) is applicable)
|FSA005||Market risk||FSA005||FSA005 instructions|
|FSA006||Market risk - supplementary data||FSA006||FSA006 instructions|
|FSA011||Building society liquidity||FSA011||FSA011 instructions|
|FSA014||Forecast data from firms||FSA014||FSA014 instructions|
|FSA015||Sectoral information||FSA015||FSA015 instructions|
|FSA016||Solo consolidated data||FSA016||FSA016 instructions|
|FSA017||Interest rate gap report||FSA017||FSA017 instructions|
|FSA018||UK integrated group - large exposures||FSA018||FSA018 instructions|
|FSA045||Internal Ratings Based (IRB) portfolio risk||FSA045||FSA045 instructions|
|FSA047||Daily flows (the UK liquidity reporting regime will exist alongside
the CRR liquidity reporting regime)
|FSA048||Enhanced mismatch report (the UK liquidity reporting regime will
exist alongside the CRR liquidity reporting regime)
|FSA071||Firm information and Pillar 2A summary**||FSA071||FSA071 instructions|
|FSA072||Pillar 2 Operational risk historical losses||FSA072||FSA072 instructions|
|FSA073||Pillar 2 Operational risk historical loss details||FSA073||FSA073 instructions|
|FSA074||Pillar 2 Operational risk forecast losses||FSA074||FSA074 instructions|
|FSA075||Pillar 2 Operational risk scenario data||FSA075||FSA075 instructions|
|FSA076||Pillar 2 Credit risk standardised approach wholesale*||FSA076||FSA076 instructions|
|FSA077||Pillar 2 Credit risk standardised approach retail*||FSA077||FSA077 instructions|
|FSA078||Pillar 2 Concentration risk minimum data requirements**||FSA078||FSA078 instructions|
|FSA079||Pillar 2 Concentration risk additional data requirements||FSA079||FSA079 instructions|
|FSA080||Pillar 2 Market risk||FSA080||FSA080 instructions|
|FSA081||Pillar 2 Pension risk||FSA081||FSA081 instructions|
|FSA082||Pillar 2 Credit risk IRB retail||FSA082||FSA082 instructions|
|FSA083||Leverage Ratio template||FSA083||FSA083 instructions|
|Modified FSA083||Modified Leverage Ratio template||Modified FSA083||Instructions included within data item|
|FSA084||Leverage Ratio Transitional Template||FSA084||FSA084 instructions|
|PV001||Prudent Valuation||PV001||PV001 instructions|
|REP001||Close Links Report - Annual||REP001||REP001 instructions|
|REP001a||Close Links Report - Monthly||REP001a||REP001a instructions|
|REP002||Controllers Report||REP002||REP002 instructions|
* A mapping table for data items FSA076 to FSA077 is available below.
Other FSA data item related documents
Guidance on terms used in data items FSA071 to FSA082, and PRA111
(effective from 1 October 2018)
**For information only, the following documents have been updated ahead of the implementation of ring-fencing, and will take effect from 1 January 2019:
Pillar 2 reporting schedule
Versions of the Pillar 2 reporting schedule with their effective date are shown below:
|Date of publication||Reporting schedule||Update detail||Effective from|
|3 October 2017||Pillar 2 reporting schedule||This version was published alongside PS22/17 'Refining the PRA's Pillar 2A capital framework'.||1 January 2018|
|30 April 2018||Pillar 2 reporting schedule||Updated following PS8/18 'Pillar 2: updates to reporting requirements'||1 October 2018|
|Past version - please see below for information only|
|7 July 2016||Pillar 2 reporting schedule||Updated following PS20/16 ‘The implementation of ring-fencing: prudential requirements, intragroup arrangements and use of financial market infrastructures’.||No longer effective|
|29 July 2015||Pillar 2 reporting schedule||Original version for SS32/15 ‘Pillar 2 reporting, including instructions for completing data items FSA071 to FSA082’.||No longer effective|
On 12 December 2014, the PRA published two reporting clarifications to be applied by firms for reporting from 2015 Q1. These are technical clarifications where the PRA has discretion to determine prudential standards and are therefore not specified in the instructions in the implementing technical standards for the COREP templates.
On 30 September 2014, the PRA issued clarifications of reporting instructions for EBA template C 04.00 (CA4) relating to own funds requirements related to Pillar II adjustments. The PRA is aware that the instructions for template C 04.00 (CA4) are not being interpreted consistently, and the PRA is unable to use data from many of the early submissions.
Template CA4 - Clarification of reporting instructions
Large Exposures Clarification: The PRA has issued interim clarifications of reporting instructions for EBA templates C28 and C29 relating to Large Exposures. The PRA is aware that the instructions for templates C28 and C29 are not clear, and the PRA is unable to use data from many of the early submissions. We are currently working with the EBA to clarify the instructions. While awaiting EBA’s revised instructions, the PRA has issued interim clarifications.