Eligible liabilities (EL) return

Key facts

Data to be reported:	Eligible Liabilities
Who has to report:	All firms are required to submit Eligible Liabilities Return Check who needs to submit returns
Data uses:	EL Series: RPMBU2P (monthly series) The Bank of England Levy (annually) PRA fee tariff (annually)
Frequency:	Monthly or quarterly depending on reporter Monthly – if total eligible liabilities (EL) box £A is more than £400 million consistently for two consecutive quarters Quarterly – if EL less than £400 million
Coverage:	Go to reporting criteria to find detailed calculations used to determine eligibility

Deadlines

Firms need to report figures as at the last calendar day of the reporting period.

Go to reporting criteria to download deadlines for all returns for all available years.

Reporting period	Reporters impacted	Deadline (5pm UK time)	Concessionary deadline (5pm UK time)

*If concessionary deadlines are applicable to your firm submission this will have been communicated directly by the Bank of England. If you have not received any such communication please adhere to the standard deadlines.

Deadlines for 2027 will be released in November 2026.

Instructions

Overview of reported data

This return captures reporting institutions’ eligible liabilities. It includes breakdowns by:

• assets, including loans and investments
• liabilities, including deposits and securities  
• other items, net liabilities to non-resident offices and net foreign currency liabilities

It also captures:

• currency breakdowns – sterling, euro, other – with foreign currencies to be reported in sterling

In every return firms also need to include:

• their company name
• their legal entity identifier (LEI) or firm reference number (FRN)
• the first day of the reporting period
• the last day of the reporting period

Core documents

You can find detailed instructions in the documents below. 

Eligible Liabilities (EL) specific documents

Document	Notes for EL reporters	Last updated
BoE statistics data point model (DPM) 1.3.0 (ZIP)	A folder containing two documents for defining all statistical reporting: annotated templates and a data dictionary The Table of Contents worksheet in the annotated templates shows reporting templates relating to form EL	24 Oct 2022
EL definitions (PDF)	Includes details of what’s in scope and definitions of EL-specific terms	24 Apr 2024
BoE statistics validations 1.3.0 (XLSX)	Business validations for cross-checking data points within form EL and the suite of other statistical returns View column O for a clearly worded description	24 Oct 2022

All statistical returns

Document	Notes for all reporters	Last updated
Classification of accounts guide (PDF)	Includes detailed guidance on how to classify counterparties plus country lists	24 Apr 2024
General notes and definitions (PDF)	Includes an introduction to preparing returns and definitions of common terms	24 Apr 2024