Statistical collection from financial vehicle corporations (FV) return

Key facts

Data to be reported:	Financial vehicle corporations income and expenditure, and balance sheet positions Financial vehicle corporations include entities such as financial vehicle holding companies, securitisation vehicles, funding companies and securitisation trustees. If you have any questions regarding the inclusion of any financial institution, please contact the Bank using the contact email address for Form FV. Close
Who has to report:	Any UK resident financial vehicle corporations that operate or conduct business on behalf of a UK resident bank or building society Check who needs to submit returns
Data uses:	Balance of payments (ONS) National accounts (ONS)
Frequency:	Quarterly
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)

Deadlines for 2027 will be released in November 2026.

Instructions

Overview of reported data

This return captures data on financial vehicle corporations’ resident in the UK split into two parts:

• Income and expenditure
• Balance sheet assets and liabilities

It also captures:

• The broad economic sectors of counterparties – for example, residents, non-residents, monetary financial institutions, government etc

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.

Statistical collection from financial vehicle corporations (FV) specific documents

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