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).

Subject to any transitional relief, forms and templates applicable before 11pm Thursday 31 December 2020 should be read in conjunction with Supervisory Statement (SS) 2/19, which sets out how the PRA expects firms to interpret EU-based references in reporting and disclosure requirements and regulatory transactions forms after the UK’s withdrawal from the EU and the end of the transition period.

Until further notice, we request that returns that would otherwise be sent by post are instead submitted via email to regulatoryreporting@bankofengland.co.uk. Please note that this request applies to all CRR firms.

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 and 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.

Reporting of PRA110

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

24 September 2020: We published one update (Version 02.04) to the PRA110 liquidity metric monitoring tool (PRA110 LMM tool), following feedback received on the previous version published on Thursday 5 March 2020. Version 2.04 of the PRA110 LMM tool also includes the enhanced wholesale only stress. Please see the ‘Liquidity tools – supervisory tools’ web page for more information. 

4 September 2020: We published Policy Statement 20/20 ‘Responses to Chapters 2 to 7 of CP3/20 ‘Occasional Consultation Paper’’, which made changes to the PRA110 instructions. These changes take effect on Friday 4 September 2020.

  • 5 March 2020: We published two updates (Version 01.05 and Version 02.03) to the PRA110 liquidity metric monitoring tool (PRA110 LMM tool), following feedback received on the previous versions published on Friday 1 November 2019. Please note that we do not intend to routinely publish further updates of the PRA110 LMM tool that corresponds to the PRA110 template in effect before Wednesday 1 January 2020 (ie PRA110 LMM Version 01.05). Please see Liquidity tools – supervisory tools for more information.

    17 December 2019: We published: Policy Statement 26/19 ‘Pillar 2 liquidity: PRA110 reporting frequency threshold’, relevant to PRA-authorised UK banks, building societies, and PRA-designated UK investment firms. This includes amendments to the reporting part of the Rulebook and an update to Supervisory Statement (SS) 24/15 ‘The PRA’s approach to supervising liquidity and funding risks’. The implementation date is Friday 1 May 2020.

    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.

    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

    On Thursday 21 May 2020 we published v2.0.1 of the Capital Plus XBRL Utility which is an Excel spreadsheet containing the Capital Plus templates that can be used to general XBRL submissions based on v3.3.0 of the Bank of England Banking Taxonomy. This supersedes v2.0.0 and is a minor update to amend the allowed value ranges on the reportable fields.

    Firms should note that we do not intend to provide any subsequent updates to the Capital+ and financial statements XBRL utilities to reflect any future changes to the Capital+ or financial statements reporting requirements. Firms should ensure they have their own processes in place to prepare future submissions.

    On Monday 6 April 2020 we published v2.0.0 of the Capital Plus XBRL Utility. This superseded version v1.1.0 and was updated to reflect the changes brought about by v3.3.0 of the Bank of England Banking taxonomy. 

    On Thursday 27 February we published an update to the release note published with the Bank of England Banking taxonomy version 3.3.0. This provides an updated file for those who use the rend.xml files in the taxonomy package for the production of XBRL instance files. Minor amendments have also been made in relation to the Excel validations file. Please see the taxonomy release note for more information.

    On Thursday 28 November we published 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, release note, 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 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. 

    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

    The Capital+ and financial statements XBRL utilities v1.1.0 were produced against v2.0.0 of the Bank of England Banking XBRL taxonomy to support the introduction of reporting against this taxonomy. Capital+ reporting requirements have changed in taxonomy 3.3.0 and an update to the Capital+ XBRL utility v2.0.0 was published to reflect the changes brought about by v3.3.0 of the Bank of England Banking taxonomy. A further minor update to the Capital+ XBRL utility v.2.0.1 has now been published to amend the allowed value ranges on the reportable fields.

    Firms should note that we do not intend to provide any subsequent updates to the Capital+ and financial statements XBRL utilities to reflect any future changes to the Capital+ or financial statements reporting requirements.  Firms should ensure they have their own processes in place to prepare future submissions. 

    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 v2.0.1 (ZIP) Release notes for Capital+ XBRL Utility v2.0.1 (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

    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 20 November 2020: Having considered the feedback received from firms during the last consultation process and in bilateral conversations, we have included the Branch Return on the BEEDS system. To facilitate collecting the data in this way, we have updated the Branch Return Excel template to include an XML schema. We are also publishing the standalone XSD file and a release note, which contains instructions on how to submit the template via BEEDS. We will still accept emailed submissions but encourage firms to use BEEDs as the system will provide prompt feedback against validations, as well as providing a secure route of data submission and a clearer audit trail. 

    Update 9 November 2020: We have identified that the Branch Return Form validations published on Friday 4 September 2020 contains ambiguous validations. Specifically, the formulae for validations BRv0002 and BRv0004 have been re-specified for clarity. We provide a corrected version of the template below, under the 4 September 2020 update. 

    Update 26 October 2020: We have published Version 2 of the Branch Return Q&A. To be helpful to readers, new or updated Q&As appear in italics. This Q&A supersedes version 1 published on 16 July 2020.

    Update 4 September 2020: We published Policy Statement 20/20 ‘Responses to Chapters 2 to 7 of CP3/20 ‘Occasional Consultation Paper’’, which made changes to the Branch Return Form and its validations. These changes take effect on Friday 4 September 2020.

    Update 16 July 2020: Having received additional questions from firms regarding the template and reporting instructions, on Thursday 16 July, we published answers to these questions (in the form of a Q&A document) to clarify the reporting instructions or rules.

    The material in this document does not constitute new PRA policy. Answers provide firms options for meeting the PRA’s expectations but it is not a PRA expectation that firms must report in line with the answers.

    PDFBranch Return Form: Q&As

    Update 6 April 2020: On Thursday 2 April we issued a statement on our approach to regulatory reporting in response to the Covid-19 outbreak. We will not require UK branches of non-UK headquartered banks to submit the new version of the Branch Return template as set out in PS17/19 ‘Supervising international banks: Revision of the Branch Return’, for the reporting of their H1 2020 data. To ease the burden on firms at this time, we strongly encourage firms instead to submit branch return data for H1 2020 using the old version of the branch return template (as set out in PS33/18 ‘Responses to Chapter 2 of CP24/18 ‘Occasional Consultation Paper’). Firms considering submitting the new branch return template are advised to discuss this with their Supervisor. The submission mechanism for the Branch Return remains unchanged from H2 2019.

    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 29 December 2020

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