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).

How to report

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.

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: prudentvaluationreturns@bankofengland.co.uk.


Transition to v2.7 and v2.8 of EBA FINREP taxonomy

In order to assist firms’ planning for their upcoming regulatory reporting requirements, we have produced a graphic explaining when firms should transition to using v2.7 and v2.8 of the EBA’s reporting taxonomy for FINREP (see ‘EBA regulatory reporting: FINREP reporting taxonomy implications’ below). We appreciate that where firms align their FINREP reporting to their accounting reference date (ARD) this could cause confusion about when firms should report using v2.7, and then report using v2.8, as while firms’ implementation of v2.7 was generally aligned to their ARD, v2.8 has an implementation date of 31 December 2018. This graphic explains how firms can determine when they should use v2.7 and v2.8, based on their ARD, which will enable them to submit their reports via the correct entry point, avoiding submission issues.

In some cases firms should note that they may implement v2.8 shortly after implementation of v2.7, and in rare cases may not even need to submit any reports on v2.7 before moving onto v2.8. As v2.7 represents a significant change to the reporting compared with v2.6 whereas the migration from v2.7 to v2.8 represents only an incremental change, it follows that moving from v2.6 to v2.7 and then quickly to v2.8 will not be materially more burdensome than moving straight from v2.6 to v2.8, and additional resources required to implement v2.8 should only be incremental to those required for v2.7.

PDFEBA regulatory reporting - FINREP reporting taxonomy implications

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.

Firms requesting to report any of the following templates according 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.

  1. 1.1 ,1.2, 1.3, 2, 3, 4.3.1, 4.4.1, 5.1, 7.1, 9.1.1, 12.1, 12.2, 13.1, 18, 19, 20.4 and 20.7 at Annexes III and IV of the Supervisory Reporting ITS
  2. PRA104 - PRA107; and
  3. RFB003 - RFB004.

ExcelRequest to report financial information 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.

Form Name Description Templates and instructions
COR001 Own Funds and Leverage  
COR002 Large exposures
COR003 Net Stable Funding
COR005 Asset Encumbrance
COR008 ALMM Counterbalancing
COR009 Supervisory benchmarking portfolio
COR010 Supervisory benchmarking Portfolio - initial market valuation 
COR011 Liquidity coverage ratio (Delegated Act)
COR012 Additional liquidity monitoring metrics - combined
COR013 Resolution*
FRP001 Financial Reporting (FINREP)

*The requirement to report COR013 is mandated by the Bank Recovery and Resolution Directive (BRRD), not the CRR.

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 (PDF) PRA101 instructions (PDF) 5 December 2018
PRA101 Capital+ actuals and forecasts
PRA101 (PDF)***
1 March 2020
PRA102 Capital+ forecast semi-annual PRA102 (PDF) PRA102 instructions (PDF) 5 December 2018
PRA102 Capital+ forecast semi-annual   1 March 2020
PRA103 Capital+ forecast annual PRA103 (PDF) PRA103 instructions (PDF) 5 December 2018
PRA103 Capital+ forecast annual    1 March 2020
PRA104 Balance sheet - forecast data (Assets) PRA104 (PDF) PRA104-106 instructions (PDF) 1 January 2018
PRA105 Balance sheet - forecast data (Liabilities) PRA105 (PDF)
PRA106 Balance sheet - forecast data (Equity) PRA106 (PDF)
PRA107 Statement of profit or loss - forecast data PRA107 (PDF) PRA107 instructions (PDF)
PRA108 Memorandum items PRA108 (PDF) PRA108 instructions (PDF)
PRA109 Operational continuity PRA109 (XLSX) PRA109 instructions (PDF) 1 January 2019
PRA110 Cash flow mismatch PRA110 (XLSX) PRA110 instructions (PDF) 1 July 2019
PRA110 Cash flow mismatch** PRA110 (XLSX)** PRA110 instructions (PDF) 1 January 2020
PRA111 Stress test data PRA111 (XLSX) PRA111 instructions (ZIP) 1 October 2018

*On 30 April 2019 the PRA confirmed PRA109 ‘Operational continuity’ data would be collected via Excel. Firms to which the Operational Continuity Part of the PRA Rulebook applies are required to submit the template to their PRA supervisor 45 business days after the first reporting period ending 31 December 2019. For more information on operational continuity expectations see Supervisory Statement (SS) 9/16 ‘Ensuring operational continuity in resolution’.

** On 17 June 2019, the updated PRA110 template and instructions were published as part of Policy Statement 13/19 ‘Pillar 2 liquidity: Updates to the framework’. They will take effect from 1 January 2020.

*** On 7 August 2019, the updated PRA101, PRA102 and PRA103 templates were published as part of PS16/19 ‘Regulatory reporting: European Banking Authority Taxonomy 2.9’. They will take effect from Sunday 1 March 2020.

Reporting of PRA110

In this section, we include key updates and information related to the reporting of PRA110.

3 October 2019: We published:


24 September 2019
: We published version 3.2.1 of the Bank of England Banking XBRL taxonomy as a corrective release. Version 3.2.0 has been withdrawn and must not be used for reporting. 

Additionally, we published a public working draft (PWD) of version 3.3.0 of the Bank of England Banking XBRL taxonomy to support collection of Capital+ and ring-fencing reporting, alongside related technical artefacts. The taxonomy, data point model (DPM) dictionary, annotated templates and validation rules represent the requirements for PS16/19 ‘Regulatory reporting: European Banking Authority Taxonomy 2.9’. We invite feedback, particularly from firms and software vendors, on the PWD of the taxonomy and DPM artefacts by Monday 7 October 2019. We will aim to publish the updated Banking XBRL taxonomy by end January 2020. See the Taxonomy section below.

30 August 2019: We published:

1 July 2019: The implementation of PRA110 and the dual reporting period with FSA047 and FSA048 started. Firms are advised to continue to familiarise themselves with the policy, template and instructions.

GABRIEL schedules have been updated to reflect the implementation of PRA110. For applicable firms PRA110 will be added onto their schedules. As set out in Policy Statement 1/19 ‘Liquidity reporting: FSA047 and FSA048, and PRA110’, the reporting frequency criteria is a follows:

  • A large firm is a firm with total assets (on individual or group basis) of more than €30 billion. Reporting frequency is weekly.
  • A small firm is a firm with total assets (on individual or group basis) €30 billion or less. Reporting frequency is monthly.

FSA047/048 schedules will be brought in line with the new PRA110 schedules. As a reminder the reporting periods are as follows:

  • The reporting period for large firms is weekly with a remittance period of 2 business days for PRA110 (up to 31 October, and then becomes 1 business day) and 1 business day for FSA047/048.
  • The reporting period for ‘small firms’ is monthly with a remittance period of 15 business days.

Firms are also reminded to refer to the most recent Q&A on the template and instructions – see the update on 25 June for version 6, and submit any questions that are not covered to their PRA supervisor, copying in LiquidityPillar2ReportingProjectQueries@bankofengland.co.uk. Please note, we are unable to reply to all individual emails, however, we will consider all questions received.

  • 25 June 2019: We published:

    • Consultation Paper 14/19 ‘Pillar 2 liquidity: PRA110 reporting frequency threshold’, relevant to PRA-authorised UK banks, building societies, and PRA-designated UK investment firms, referred to collectively as ‘firms’ with total assets of £5 billion or above, calculated in accordance with Council Directive 86/635/EEC. This consultation closes on Friday 27 September 2019.
    • Version 6 of the PRA110 Q&A. To be helpful to readers, new or updated Q&As appear in italics and under the PRA110 row/column to which they refer, where possible. This Q&A supersedes version 5 published on 19 March 2019. Firms are encouraged to email questions to their PRA supervisor and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.co.uk

    We would like to thank those firms that participated in the PRA110 interim reporting. The submissions and queries raised by those firms allowed us to: ensure that firms are able to submit PRA110 through GABRIEL; and produce a series of Q&As to help firms with the submission of the PRA110 template. Where needed, we were able to provide individual firms with feedback on their interim reporting returns and enable them to improve the data quality of their returns ahead of implementation. As mentioned above, firms are encouraged to email any further questions to their PRA supervisor and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.co.uk

    PRA110 will come into effect from Monday 1 July 2019 with the frequency of submission (weekly or monthly) determined by each firm’s category. To make it easier for firms and to avoid confusion of overlapping submission dates, interim reporting will finish with the end of May data point (received Friday 21 June 2019). We will not be requesting June data (which would be due in July) from any of firms participating in the interim reporting. This will be removed from the GABRIEL submission schedule.

    17 June 2019: We published:

    • Policy Statement 13/19 ‘Pillar 2 liquidity: Updates to the framework’ which includes final policy. 
      Annex A of the final rules instrument, the updated Statement of Policy, the updated Supervisory Statement (SS) 24/15, and updated SS34/15 will take effect from 1 July 2019. Annex B of the rules instrument, and the updated PRA110 template and instructions will take effect from 1 January 2020 (see table above).
    • Version 5 of the PRA 110 Q&A. To be helpful to readers, new or updated Q&As appear in italics and under the PRA110 row/column to which they refer, where possible. This Q&A supersedes version 4 published on 19 March 2019. Firms are encouraged to email questions to their PRA supervisor and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.co.uk

    31 May 2019: On 1 June 2019 there will be one month to go until the implementation of PRA110 on 1 July 2019 and the dual reporting period with FSA047 and FSA048. Firms are advised to continue to familiarise themselves with the policy, template and instructions. Firms are also reminded to refer to the most recent Q&As on the template and instructions, and submit any questions that are not covered to their PRA supervisor, copying in LiquidityPillar2ReportingProjectQueries@bankofengland.co.uk. Please note, we are unable to reply to all individual emails, however, we will consider all questions received.

    As part of our work on the Pillar 2 liquidity framework, including the introduction of PRA110 reporting by firms from 1 July 2019, we published Version 1 of the PRA110 liquidity metric monitor tool (PRA110 LMM tool). It is published to assist firms in the same way as the LMM for FSA047 and FSA048. It is for information only and must not be used to submit regulatory returns required by our rules. The PRA110 LMM tool may be updated after the publication of the final policy following Consultation Paper 6/19 ‘Pillar 2 liquidity: Updates to the framework’ if required, to align with an updated PRA110 reporting template.

    1 May 2019: There are two months to go until the implementation of PRA110 on 1 July 2019 and the commencement of the dual reporting period with FSA047 and FSA048. Firms are advised to continue to familiarise themselves with the policy, template and instructions. Firms are also reminded to refer to the most recent Q&As on the template and instructions, and submit any questions that are not covered to their PRA supervisor, copying in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk. Please note, we are unable to reply to all individual emails, however, we will consider all questions received. 

    1 April 2019: There are three months to go until the implementation of PRA110 on 1 July 2019 and the commencement of the dual reporting period with FSA047 and FSA048. Firms are reminded to refer to the most recent Q&As on the template and instructions, and submit any questions that are not covered to their PRA supervisor, and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk. Firms are also advised to continue to familiarise themselves with the policy, and template and instructions, to prepare for implementation on 1 July 2019.  

    19 March 2019: We published Consultation Paper (CP) 6/19 ‘Pillar 2 liquidity: Updates to the framework’. The CP is relevant to UK banks, building societies, PRA-designated investment firms and non-EU EEA banks, and includes proposals to update: the PRA110 template and reporting instructions; Statement of Policy ‘Pillar 2 liquidity’; Supervisory Statement 24/15 ‘The PRA’s approach to supervising liquidity and funding risks’; SS34/15 ‘Guidelines for completing regulatory reports’; and the Regulatory Reporting Part of the PRA Rulebook. This consultation closes on Friday 19 April 2019.

    We also published version 4 of the PRA110 Q&As. To be helpful to readers, new or updated Q&As appear in italics and under the PRA110 row/column to which they refer, where possible. This Q&A supersedes the version previously published on 14 December 2018. Firms are encouraged to email questions to their PRA supervisor and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk

    PDFPRA110 reporting template and instructions: Q&As

    1 March 2019: There are four months to go until the implementation of PRA110 on 1 July 2019 and the commencement of the dual reporting period with FSA047 and FSA048. Firms are reminded that from 1 July 2019 there will be:

    • a reduction in the reporting frequency of the FSA047 and FSA048 liquidity reports to align with that of the PRA110 liquidity report, in cases where it would otherwise differ; and
    • an extension of the submission deadline for those firms that would report the PRA110 on a weekly basis in business-as-usual conditions from one business day to two business days from Monday 1 July 2019 until Thursday 31 October 2019. 

    Firms are reminded to refer to the most recent Q&A’s on the template and instructions, and submit any questions that are not covered to their PRA supervisor, and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk. Firms are also advised to continue to familiarise themselves with the policy, and template and instructions, to prepare for implementation on 1 July 2019. 

    1 February 2019: There are five months to go until the implementation of PRA110 on 1 July 2019 and the commencement of the dual reporting period with FSA047 and FSA048. Firms taking part in interim reporting are reminded to refer to the most recent Q&A’s on the template and instructions, and submit any questions that are not covered to their PRA supervisor and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk. All other firms are reminded to continue to familiarise themselves with the policy, template and instructions, including the Q&As, to prepare for implementation on 1 July 2019.

    8 January 2019: We published PS1/19 ‘Liquidity reporting: FSA047, FSA048, and PRA110’ and updated SS34/15 ‘Guidelines for completing regulatory reports’. The final policy confirms: 

    • delay in terminating the FSA047 and FSA048 for six months from Monday 1 July 2019; 
    • reduction in the reporting frequency of the FSA047 and FSA048 liquidity reports to align with that of the PRA110 liquidity report, in cases where it would otherwise differ, from Monday 1 July 2019; and
    • extension of the submission deadline for those firms that would report the PRA110 on a weekly basis in business-as-usual conditions from one business day to two business days from Monday 1 July 2019 until Thursday 31 October 2019. 

    8 January 2019: There are six months to go until the implementation of PRA110 on 1 July 2019. Firms taking part in interim reporting are reminded to refer to the most recent Q&As on the template and instructions, and submit any questions that are not covered. All other firms should continue to familiarise themselves with the policy, template and instructions, including the Q&As, to prepare for implementation on 1 July 2019. 

    14 December 2018: We published version 3 of the PRA110 Q&As which has been updated to include additional Q&A in existing sections, as well as a new section on contingencies. To be helpful to readers, new Q&As appear in italics and under the PRA110 row/column to which they refer, where possible. This Q&A supersedes the version previously published on Friday 9 November 2018. The Q&As are in response to a number of additional questions from firms regarding the template and reporting instructions following publication of Policy Statement (PS) 2/18 ‘Pillar 2 liquidity’. We will continue to publish Q&As periodically, where questions received highlight a need to clarify the reporting instructions or rules. Firms are encouraged to email questions to their PRA supervisor and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk.

    PDFPRA110 reporting template and instructions: Q&As

    9 November 2018: On Friday 14 December this document was superseded by version 3 – please see the update above. We published version 2 of the PRA110 Q&As which has been updated covering responses on questions related to: technical implementation; the LCR weights; and memorandum items rows. To be helpful to readers, new Q&As appear in italics and under the PRA110 row/column to which they refer, where possible. This Q&A supersedes the version previously published on 28 September 2018. The Q&As are in response to a number of additional questions from firms regarding the template and reporting instructions following publication of Policy Statement (PS) 2/18 ‘Pillar 2 liquidity’. We will continue to publish Q&As periodically, where questions received highlight a need to clarify the reporting instructions or rules. Firms are encouraged to email questions to their PRA supervisor and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk.

    PDFPRA110 reporting template and instructions: Q&As

    12 October 2018: We published Consultation Paper (CP) 22/18 ‘Liquidity reporting: FSA047 and FSA048’. This CP is relevant to banks, building societies, and PRA-designated investment firms. This consultation closes on Monday 12 November 2018. The PRA invites feedback on the proposals set out in this consultation. Please address any comments or enquiries to CP22_18@bankofengland.co.uk.

    28 September 2018: On Friday 9 November this document was superseded by version 2 – please see the update above. Following the publication of the final PRA110 template and associated reporting instructions in Policy Statement (PS) 2/18 ‘Pillar 2 liquidity’ , we have received a number of additional questions from firms regarding the template and reporting instructions. We have decided to publish answers to these questions (‘Q&As’) periodically, where questions received highlight a need to clarify the reporting instructions or rules. This document is version 1 of the PRA110 Q&As and covers responses on questions related to monetisation rows.

    28 September 2018: On Thursday 12 July 2018, we communicated that during the interim reporting for the PRA110 reporting template firms should submit the returns on an all-currency basis and for the three single largest material currencies, or fewer if appropriate. Having considered feedback from firms, we have reviewed the currency reporting basis for the interim reporting period: firms should only submit on an all-currency basis and for US Dollars (USD), where USD is a material currency. With the exception of the extra time for firms to make their first submission on Friday 30 November 2018 (to implement the hotfix issued on Friday 31 August), all other aspects of the interim reporting period communicated on Thursday 12 July 2018 are unchanged. These include that firms should submit PRA110 in the XBRL format via GABRIEL, for material UK subsidiaries only.

    Please email any questions to your supervisors and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk.

    31 August 2018: To assist firms with their submission of PRA110, we published a taxonomy release note alongside v3.1.1 of our XBRL taxonomy, data point model (DPM) and taxonomy validations – see the Taxonomy section.

    12 July 2018: Following our email to participating firms, we provided further information on the timing and basis of interim reporting for the introduction of PRA110.

    By way of background, in Policy Statement 2/18 ‘Pillar 2 liquidity’ the PRA introduced methodologies for the assessment of Pillar 2 liquidity risks and a cashflow mismatch risk (CFMR) framework. PRA110 is the new reporting template associated with the CFMR. On 17 January 2018, we updated this webpage to set out that, due to the postponement of the introduction of the PRA110 from 1 January 2019 to 1 July 2019, the interim reporting period would similarly be postponed until September 2018 at the earliest. Specific firms have been contacted to let them know of our intention to commence interim test reporting of the PRA110 and to request their firm’s participation. This update provides additional information on the timing and basis of interim reporting for participating firms.  

    Interim reporting timelines and approach

    Data submissions for the testing period will commence with end October 2018 data being collected in November 2018. During this time, the PRA110 should be submitted with existing FSA047 and FSA048 returns.

    • For firms currently reporting FSA047 and FSA048 on a monthly basis, please report the PRA110 as at the calendar month end. The submission is due within 15 business days of the reporting date.
    • For firms currently reporting FSA047 and FSA048 on a weekly basis, please report the PRA110 once per month, reporting data as at the last Friday of the month (in line with the FSA047 and FSA048 returns). The submission is due within 15 business days of the calendar month end.

    Firms should submit the PRA110 on the following reporting basis:

    • submit on an all-currency basis and for the three single largest material currencies, or fewer if appropriate; and
    • submit PRA110 only for material UK subsidiaries (these will be selected in consultation with firms’ supervisors).

    This will enable firms to:

    • assess their own internal processes for the production of the PRA110 returns;
    • assess that in-scope submissions pass the Gabriel blocking validation rules; and
    • demonstrate the accuracy of their PRA110 data ahead of FSA047 and FSA048 being switched off.

    How to submit PRA110

    To assist firms with their submission of PRA110, we published v3.0.0 of its XBRL taxonomy, data point model (DPM) and related technical artefacts on Friday 20 April 2018 (see below). We are aiming to have firms submit the PRA110 returns in the XBRL format via Gabriel.

    How to contact us during the interim reporting period

    We will collate questions from participating firms before issuing any updates to FAQ as and when common queries arise. This will also be supplemented by individual periodic responses from supervisors.

    Please email questions to your supervisors and copy in LiquidityPillar2ReportingProjectQueries@bankofengland.gsi.gov.uk.

    20 April 2018: We published v3.0.0 of the Bank of England Banking XBRL taxonomy, alongside related technical artefacts. This includes the taxonomy for Pillar 2 liquidity (‘Pillar 2’) which follows PS2/18 ‘Pillar 2 liquidity’ published on 23 February 2018. Please note: the GABRIEL system will be used to collect Pillar 2 reporting data.

    23 February 2018: We published PRA110 template and reporting instructions alongside PS2/18 ‘Pillar 2 liquidity’ and SS34/15 ‘Guidelines for completing regulatory reports’. The PRA110 template and reporting instructions will take effect from 1 July 2019. 

RFB data items and instructions

The table below includes links to the data items and instructions, effective from 1 January 2019 for firms subject to ring fencing.

Name Data item Instructions
RFB001 Intragroup exposures RFB001 (PDF) RFB001 instructions (PDF)
RFB002 Intragroup funding RFB002 (PDF) RFB002 instructions (PDF)
RFB003 Intragroup financial reporting (core) RFB003 (PDF)
RFB003 and RFB004 instructions (PDF)
RFB004  Intragroup financial reporting (detailed breakdown)

RFB004 (PDF)

RFB004 (PDF)*

RFB005 Joint and several liability arising from taxes RFB005 (PDF) RFB005 instructions (PDF)
RFB006 Excluded activity entities RFB006 (PDF) RFB006 instructions (PDF)
RFB007 Use of financial market infrastructures RFB007 (PDF) RFB007 instructions (PDF)
RFB008 Excluded activities and prohibitions RFB008 (PDF) RFB008 instructions (PDF)
FSA071 Firm information and Pillar 2A summary FSA071 (XLTX) FSA071 instructions (PDF)
Guidance on terms used in data items FSA071 to FSA082 - and PRA111 N/A Guidance (PDF)

* On 7 August 2019, the updated RFB004 template was published as part of PS16/19 ‘Regulatory reporting: European Banking Authority Taxonomy 2.9’. It will take effect from Monday 1 June 2020.

Taxonomy

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.

Version 3.3.0 Bank of England Banking XBRL taxonomy feedback request

On Tuesday 24 September 2019 we published a public working draft (PWD) of version 3.3.0 of the Bank of England Banking XBRL taxonomy to support collection of Capital+ and ring-fencing reporting, alongside related technical artefacts. The taxonomy, data point model (DPM) dictionary, annotated templates and validation rules represent the requirements for PS16/19 ‘Regulatory reporting: European Banking Authority Taxonomy 2.9’.

The PWD of the taxonomy is aligned to the EBA’s Taxonomy 2.9 and where there are minor discrepancies compared to the templates in the PRA Rulebook, we will consult on making the corresponding amendments to the PRA Rulebook templates at a later date.

We invite feedback, particularly from firms and software vendors, on the PWD technical artefacts to uktaxonomypwdfeedback@bankofengland.co.uk by Monday 7 October 2019. This PWD should not be used for reporting. We will aim to publish the final version of the taxonomy and DPM by end January 2020.

Version 3.2.1 Bank of England Banking XBRL taxonomy

This version of the taxonomy, data point model (DPM) dictionary, annotated templates and validation rules are a corrective release for all entry points, rectifying a compatibility issue in version 3.2.0. Details of the changes can be found in the ‘Bank of England Banking taxonomy release note v3.2.1 and v3.3.0 PWD’.

Taxonomy package 3.2.0 must not be used for reporting. To avoid potential confusion version 3.2.0 has been withdrawn from this webpage.

Pillar 2 liquidity (‘Pillar 2’) reporting as set out PS13/19 ‘Pillar 2 liquidity: Updates to the framework’ will take effect from Wednesday 1 January 2020 and must only be prepared using version 3.2.1. For all other entry points in the taxonomy, it is valid to continue to use version 3.1.1 or to adopt the corrective release version 3.2.1.

Bank of England Banking XBRL taxonomy v3.1.1

This version of the taxonomy, data point model (DPM) dictionary, annotated templates and validation rules are a corrective release for Pillar 2 liquidity (‘Pillar 2’) data as set out in Policy Statement 2/18 ‘Pillar 2 liquidity’ published on 23 February 2018.

The ‘liquidity_pillarii/2018-09-01’ entry point is being amended and therefore taxonomy package 3.1.1 should be treated as a hotfix rather than a new release. Pillar 2 liquidity reporting must only be prepared using this version rather than v3.0.0 or v3.1.0.

Details of the changes can be found in the ‘Bank of England Banking taxonomy release note v3.1.1’.

To allow firms participating in interim collections extra time to implement this hotfix, we are requesting the first submission on Friday 30 November 2018. By way of reminder:

  • For firms currently reporting FSA047 and FSA048 on a monthly basis, please report the PRA110 as at the calendar month end. 
  • For firms currently reporting FSA047 and FSA048 on a weekly basis, please report the PRA110 once per month, reporting data as at the last Friday of the month (in line with the FSA047 and FSA048 returns). 

The submission schedule will revert to that set out in our update of 12 July 2018 (see ‘2018 news’).

Please note: the BEEDS system will be used to collect MREL reporting data. The Bank will contact firms to request some basic details to grant access to the BEEDS portal. This will include a request for the nomination of a ‘principal user’ who will be the main contact for the firm with respect to BEEDS, register additional users, and submit returns. Firms should ensure they respond to the request by the deadline given, even where the principal user for MREL reporting is an existing user of BEEDS. Following this, further instructions on how to access BEEDS and an information guide will be sent directly to the nominated principal user. 

The taxonomies for ring-fencing, Pillar 2 liquidity, financial statements and Capital+ reporting are unchanged from v3.0.0 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.

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:

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

Name   Utility  Release notes
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 (ZIP) Release notes for Financial statements XBRL Utility v1.0.1 (PDF)
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 (ZIP) Release notes for Capital+ XBRL Utility v1.1.0 (PDF)

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

Name Data item Instructions
FSA001

Balance sheet (only solo reporters and UK consolidated group reports
to which CRR Article 99(2) is not applicable)

FSA001 (PDF) FSA001 instructions (PDF)
FSA002 Income statement (only UK consolidated group reporters to which
CRR Article 99(2) is applicable)
FSA002 (PDF) FSA002 instructions (PDF)
FSA005 Market risk FSA005 (PDF) FSA005 instructions (PDF)
FSA006  Market risk - supplementary data FSA006 (PDF) FSA006 instructions (PDF)
FSA011 Building society liquidity FSA011 (PDF) FSA011 instructions (PDF)
FSA014 Forecast data from firms FSA014 (PDF) FSA014 instructions (PDF)
FSA015 Sectoral information FSA015 (PDF) FSA015 instructions (PDF)
FSA016 Solo consolidated data FSA016 (PDF) FSA016 instructions (PDF)
FSA017 Interest rate gap report FSA017 (PDF) FSA017 instructions (PDF)
FSA038 Volumes and type of business FSA038 (PDF) FSA038 instructions (PDF)
FSA042  UCITS  FSA042 (PDF) FSA042 instructions (PDF)
FSA045 Internal Ratings Based (IRB) portfolio risk FSA045 (PDF) FSA045 instructions (PDF)
FSA047 Daily flows (the UK liquidity reporting regime will exist alongside
the CRR liquidity reporting regime)
FSA047 (PDF) FSA047 instructions (PDF)
FSA048 Enhanced mismatch report (the UK liquidity reporting regime will
exist alongside the CRR liquidity reporting regime)
FSA048 (PDF) FSA048 instructions (PDF)
FSA071 Firm information and Pillar 2A summary** FSA071 (XTLX) FSA071 instructions (PDF)
FSA072 Pillar 2 Operational risk historical losses FSA072 (XLS) FSA072 instructions (PDF)
FSA073 Pillar 2 Operational risk historical loss details FSA073 (XLS) FSA073 instructions (PDF)
FSA074 Pillar 2 Operational risk forecast losses FSA074 (XLS) FSA074 instructions (PDF)
FSA075 Pillar 2 Operational risk scenario data  FSA075 (XLS) FSA075 instructions (PDF)
FSA076 Pillar 2 Credit risk standardised approach wholesale* FSA076 (XLTX) FSA076 instructions (PDF)
FSA077 Pillar 2 Credit risk standardised approach retail* FSA077 (XLTX) FSA077 instructions (PDF)
FSA078 Pillar 2 Concentration risk minimum data requirements FSA078 (XLTX) FSA078 instructions (PDF)
FSA079 Pillar 2 Concentration risk additional data requirements FSA079 (XLTX) FSA079 instructions (PDF)
FSA080 Pillar 2 Market risk  FSA080 (XLS) FSA080 instructions (PDF)
FSA081 Pillar 2 Pension risk FSA081 (XLTX) FSA081 instructions (PDF)
FSA082 Pillar 2 Credit risk IRB retail  FSA082 (XLTX) FSA082 instructions (PDF)
FSA083 Leverage Ratio template FSA083 (XLSM) FSA083 instructions (PDF)
Modified FSA083 Modified Leverage Ratio template Modified FSA083 (XLS) Instructions included within data item
FSA084 Leverage Ratio Transitional Template FSA084 (XLTX) FSA084 instructions (PDF)
REP001 Close Links Report - Annual REP001 (PDF) REP001 instructions (PDF)
REP001a Close Links Report - Monthly REP001a (PDF) REP001a instructions (PDF)
Close Links Notification form Form (XLS)  
REP002 Controllers Report REP002 REP002 instructions (PDF)

Other FSA data item related documents

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 
 Current version
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
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
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

Reporting clarifications

December 2014

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.

September 2014

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.

PDF 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.

PDF Templates C28 and C29 - Interim clarifications

Branch Return Form

Update: 8 April 2019: We published Policy Statement 17/19 ‘Supervising international banks: Revision of the Branch Return’, which made changes to the Branch Return. Changes to the Branch Return and the reporting guidance will take effect for the reporting of the H1 2020 Return, ie for the six-month period ending Tuesday 30 June 2020 and firms will need to submit their first revised Branch Return by no later than Tuesday 11 August 2020.

ExcelBranch Return Form - September 2019

Update: 20 December 2018: We published Policy Statement 33/18 ‘Responses to Chapter 2 of CP24/18 ‘Occasional Consultation Paper’, following Consultation Paper (CP)24/18 ‘Occasional Consultation Paper’. This form took effect on Tuesday 1 January 2019.

ExcelBranch Return Form

Mortgage Lenders and Administrators Return

The table below includes links to the form and notes for firms with permission for mortgage lending or mortgage administration:

 Name   Form Notes Effective dates
MLAR  Mortgage Lenders and Administrators Return  MLAR form MLAR notes   In force until 30 September 2020
MLAR  Mortgage Lenders and Administrators Return  MLAR form*  MLAR notes*  In force from 1 October 2020
* On 30 September 2019, the updated MLAR form and notes were published as part of the joint PRA and FCA PS22/19 ‘FCA and PRA changes to mortgage reporting requirements’ . It will take effect from Thursday 1 October 2020.
This page was last updated 04 October 2019
Was this page useful?
Add your details...