Banks, building societies and investment firms
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
||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.
||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.
Request to report financial information (FINREP) and PRA104-PRA107 on ARD-linked basis
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.
Data items, instructions and taxonomy
This section provides details of data items firms submit to the PRA, and supporting instructions and taxonomy including:
CRR data items and instructions
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.
||Templates and instructions
|| Own Funds and Leverage
|| See EBA website
|| Large exposures
|| Net Stable Funding*
|| Asset Encumbrance
|| ALMM Counterbalancing
|| Supervisory benchmarking portfolio
||Supervisory benchmarking Portfolio - initial market valuation
|| Liquidity coverage ratio (Delegated Act)
|| Additional liquidity monitoring metrics - combined
|| Financial Reporting (FINREP)**
PRA data items and instructions
The table below outlines data items, instructions and their effective date.
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.
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.
Bank of England Banking XBRL taxonomy - ring-fencing taxonomy feedback request
On Monday 18 September 2017 the Bank published a public working draft (PWD) of the standalone ring-fencing taxonomy that will make up part of v3.0 of the Bank of England Banking XBRL Taxonomy, alongside related technical artefacts. This follows Policy Statement 3/17 ‘The implementation of ring-fencing: reporting and residual matters – responses to CP25/16 and Chapter 5 of CP36/16’. The taxonomy, data point model (DPM) dictionary, annotated templates and validation rules represent the requirements for reporting of ring-fencing data as set out in PS3/17. Firms and software vendors are invited to provide feedback on the PWD of the technical artefacts to email@example.com by Friday 6 October 2017. This PWD version should not be used for reporting. The PRA will aim to publish the final v3.0 Bank of England Banking XBRL taxonomy in Spring 2018. The PRA also confirms that the GABRIEL system will be used to collect ring-fencing reporting data.
Please note the Bank of England will adopt the European Banking Authority (EBA) filing rules as published on the EBA website.
Capital+ XBRL utility and financial statements XBRL utility
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.
FSA data items and instructions
* A mapping table for data items FSA076 to FSA077 is available below.
Other FSA data item related documents
**For information only, the following documents have been updated ahead of the implementation of ring-fencing, and will take effect from 1 January 2019:
| FSA071 - Firm information and Pillar 2A summary template
|| Download PDF
| FSA071 - Firm information and Pillar 2A summary instructions
|| Download PDF
| Guidance on terms used in data items FSA071 to FSA082
|| Download PDF
| FSA078 - Pillar 2 concentration risk minimum data requirements
|| Download PDF
Pillar 2 reporting schedule
Versions of the Pillar 2 reporting schedule with their effective date are shown below:
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.
|Template CA3 - Capital ratios and Pillar II adjustments
|| Download PDF
|Templates CA1 and CA5.1 - Deductions for significant investments
|| Download PDF
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.
Templates C28 and C29 - Interim clarifications
This section provides information on the reporting requirements for credit unions, including:
How to submit returns through the BEEDS portal
Credit unions must use the 'Bank of England Electronic Data Submission' (BEEDS) portal to submit the required quarterly and annual returns.
Credit unions nominate a principal user who is responsible for making their firm's submissions to the BEEDS portal. We liaise with the credit union’s nominated principal user for all matters related to BEEDS.
Principal users are provided with log in details for the BEEDS portal and additional users can then be set up. Materials are available below, to help credit unions familiarise themselves with the BEEDS portal.
Forms and notes
Excel templates for the quarterly return (Form CQ) and annual return (Form CY), as well as notes for completing returns are available here.
Form CQ should be submitted within one month of the end of the quarter to which it relates.
Form CY and audited annual accounts should be submitted within six months of the credit union's financial year end. For credit unions offering interest-bearing shares, confirmation must be submitted after each financial year end as outlined in the Credit Unions Act 1979, Section 7(A)(A) and (2).
Credit unions should refer to the notes below when completing their returns.
The PRA published a document outlining reporting clarifications following feedback received on the Bank of England's Electronic Data Submission (BEEDS) portal. The document covers three main areas:
- validation and plausibility
- completing the return itself
- who to contact with queries.
Nothing in the document represents a change in policy from the reporting regime set out in Credit union regulatory reporting - PS31/16. The PRA has also published updated templates which include several technical improvements and are available in the credit unions section below. Please note, credit unions who have already submitted their returns using the templates issued via BEEDS in mid-January do not need to resubmit them. See the document below for more information.
Credit union reporting - clarifications
Regulatory reporting to the FCA
Credit unions that report the Mortgage Lenders and Administrators Return (MLAR) do so via the GABRIEL system.
Credit unions should send their complaints reports and Product Sales Data (PSD) reporting to the Financial Conduct Authority (FCA).
Visit the FCA website for more information.
If you have any queries on regulatory reporting contact the Firm Enquiries Team:
Phone: 020 3461 7000
Technical queries about the GABRIEL system are handled by the Financial Conduct Authority (FCA). Firms experiencing systems issues should contact the FCA Contact Centre in the first instance on 0845 606 9966.