SUP 16.12 Integrated Regulatory Reporting

Application

SUP 16.12.1G01/01/2008

1The effect of SUP 16.1.1 R is that this section applies to every firm carrying on business set out in column (1) of SUP 16.12.4 R except:

(1)
an incoming EEA firm 2 with permission for cross border services only;
(2)
an oil market participant that is not subject to the requirements of IPRU(INV) Chapter 32;
(3)
an authorised professional firm (other than one that must comply with IPRU(INV) 3, 5 , 10 or 13 in accordance with IPRU(INV) 2.1.4R, where SUP 16.12.4 R will apply in respect of the business the firm undertakes)3, which must comply with SUP 16.12.30 R and2 SUP 16.12.31 R; and
(4)
a financial conglomerate, which must comply with SUP 16.12.32 R: firms that are members of a financial conglomerate will have their own reporting requirements under SUP 16.12.32 R.

Purpose

SUP 16.12.2G06/02/2009

(1)
Principle 4 requires firms to maintain adequate financial resources. The Interim Prudential sourcebooks, PRU, BIPRU and GENPRU set out the FSA's detailed capital adequacy requirements. By submitting regular data, firms enable the FSA to monitor their compliance with Principle 4 and their prudential requirements in the FSA Handbook.
(2)
The data items submitted help the FSA analyse firms' financial and other conditions and performance and to understand their business. By means of further collation and review of the data which the data items provide, the FSA also uses the data items to identify developments across the financial services industry and its constituent sectors.
(3)
The requirements in this section differ according to a firm's regulated activity group (RAG), as different information is required to reflect different types of business. Standard formats are used for reporting, to assist10 compatibility between firms which carry on similar types of business. Timely submission is important to ensure the FSA has up-to-date information.
10

Reporting requirement

SUP 16.12.3R01/01/2008

(1)
Any firm permitted to 5carry5 on any of the activities within each of the RAGs set out in column (1) of the table in SUP 16.12.4 R must:
1. (a)
  1. (i)
    unless (ii) applies, submit to the FSA the duly completed data items or other items applicable to the firm as set out in the provision referred to in column (2) of that table;
  2. (ii)
    to the extent that a firm is required to submit completed data items in respect of more than one RAG, the firm must only submit the data item of the same name and purpose in respect of the lowest numbered RAG applicable to it;
  3. (iii)
    (ii) does not apply to any data items relating to the FSA fees or FOS or FSCS levy , or threshold conditions,5which must be submitted in respect of each RAG;
  4. (iv)
    in the case of a non-EEA bank, or an EEA bank (whether or not it has permission to accept deposits) other than one with permission for cross border servicesonly, any data itemssubmitted should, unless indicated otherwise, only cover the activities of the branch operation in the United Kingdom;5
  in the format specified as applicable to the firm in the provision referred to in column (2);
2. (b)
  at the frequency and in respect of the periods set out in the provision referred to in column (3); and
3. (c)
  by the due date referred to in the provision referred to in column (4).
(2)
Unless (3) applies, any data item in (1) must be submitted by electronic means made available by the FSA;
(3)
(2) does not apply to:
1. (a)
  credit unions solely in relation to the reporting requirement for RAG 1 activities, where SUP 16.3.6 R to SUP 16.3.10 G will apply;2
2. (b)
  firms in RAG 2 in relation to the reporting requirements for RAG 2 activities; and2
3. (c)
  those data items specified as "No standard format", where SUP 16.3.6 R to SUP 16.3.10 G will apply.2
(4)
A firm that is a member of a financial conglomerate must also submit financial reports as required by SUP 16.12.32 R.

SUP 16.12.3AG01/01/2008

5The following is designed to assist firms to understand how the reporting requirements set out in this chapter operate when the circumstances set out in SUP 16.12.3R (1)(a)(ii) apply.

(1)

Example 1

A UK bank that undertakes activities in both RAG 1and RAG 7

Overlaying the requirements of RAG 1 (data items) with the requirements of RAG 7 shows the following:

RAG 1 (SUP 16.12.6 R) data items	RAG 7 (SUP 16.12.22A R) data items
Annual accounts	Annual accounts
Audited accounts of the mixed-activity holding company	Annual accounts of the mixed-activity holding company (note 10)
Solvency statement	Solvency statement
Balance sheet	Balance Sheet
Income statement	Income statement
Capital adequacy	Capital adequacy
Credit risk	Credit risk
Market risk	Market risk
Market risk - supplementary	Market risk - supplementary
Operational risk	Operational risk
Large exposures	Large exposures
UK integrated group large exposures	UK integrated group large exposures
Liquidity (other than stock)
Liquidity - stock
Forecast data
Solo consolidation data	Solo consolidation data
	Pillar 2 questionnaire
Interest rate gap report
Non-EEA sub-group	Non-EEA sub-group
	Professional indemnity insurance
	Threshold Conditions
	Training and Competence
	COB data
	Supplementary product sales data
	Client money and client assets
	Fees and levies

From this, the additional reports that are required are:

(a)
Pillar 2 questionnaire (FSA019), but the note that applies to the data item for RAG 7 firms (note 8) makes clear this only applies to BIPRU investment firms (so it should not be completed by a RAG 1 firm);
(b)
Professional indemnity insurance, where RAG 7 firms complete Section E of the RMAR, and therefore a RAG 1 firm should complete that;
(c)
Threshold conditions, which is not applied across RAGs by virtue of SUP 16.12.3R (1)(a)(iii);
(d)
Training and competence data, where RAG 1 firms should also complete Section G of RMAR;
(e)
Conduct of business data, where RAG 1 firms should complete Section H of RMAR;
(f)
Supplementary product sales data, the reporting requirements for which are met by completing Section I of RMAR; and
(g)
Fees and levies, which are not applied across RAGs by virtue of SUP 16.12.3R (1)(a)(iii).

The reporting frequency and submission times for items (b) and (d) to (f) above are then derived from the rules applicable to BIPRU firms in SUP 16.12.23 R and SUP 16.12.24 R.

(2)

Example 2

A non-EEA bank in RAG 1 that also carries on activities in RAG 5

Again, overlaying the RAG 1 reporting requirements with the requirements for a RAG 5 firm gives the following :

RAG 1 requirements (SUP 16.12.5 R)	RAG 5 requirements (SUP 16.12.18A R)
Annual accounts	Annual accounts
Audited accounts of the mixed-activity holding company (note 9)
Solvency statement (note 10)
Balance sheet	Balance Sheet
Income statement	Income statement
Capital adequacy	Capital Adequacy
Credit risk
Market risk
Market risk -supplementary
Operational risk
Large exposures
UK integrated group large exposures
Liquidity (other than stock)
Liquidity - stock
Forecast data
Solo consolidation data
Interest rate gap report
ELMI questions
Non-EEA sub-group
	Lending - Business flow and rates
	Residential Lending to individuals - New business profile
	Lending - Arrears analysis
	Mortgage administration - Business profile
	Mortgage Administration - Arrears analysis
	Analysis of loans to customers
	Provisions analysis
	Fees and levies

In this case, it is more obvious that the firm's reporting requirement in RAG 1 is not all the data items listed above. However, for the purposes of this exercise, it is the list of potential data items that is important. Thus comparing RAG 1 with RAG 5, the additional reporting requirements are:

(a)
Lending - Business flow and rates, where Section D MLAR is required;
(b)
Residential Lending to individuals - New business profile, where Section E MLAR is required;
(c)
Lending - Arrears analysis, where Section F MLAR is required;
(d)
Mortgage administration - Business profile, where Section G MLAR is required;
(e)
Mortgage Administration - Arrears analysis, where Section H MLAR is required
(f)
Analysis of loans to customers, where section A3 of MLAR is required
(g)
Provisions analysis, where Section B2 of MLAR is required; and
(h)
Fees and levies, which are not applied across RAGs by virtue of SUP 16.12.3R (1)(a)(iii).

The reporting frequency and submission times for items (a) to (g) above are then derived from the rules applicable to RAG 5 firms in SUP 16.12.18 R.

The fact that the non-EEA bank has no specific data item to complete in respect of the balance sheet and capital adequacy in RAG 1 means that the notional requirement to provide such reports is satisfied by a non-submission. For example, in the case of the balance sheet for a non-EEA bank, this data is not requested as it duplicates data provided to the Bank of England, which is also available to the FSA.

SUP 16.12.4R01/01/2008

Table of applicable rules containing data items 4, frequency and submission periods

(1)		(2)	(3)	(4)
RAG number	Regulated Activities	Provisions containing:
RAG number	Regulated Activities	applicable data items	reporting frequency/ period	Due date
RAG 1	• accepting deposits • issuing electronic money	SUP 16.12.5 R	SUP 16.12.6 R	SUP 16.12.7 R
RAG 2.1	• effecting contracts of insurance • carrying out contracts of insurance • entering as provider into a funeral plan contract	SUP 16.12.8 R2	SUP 16.12.8 R2	SUP 16.12.8 R2
RAG 2.2	• managing the underwriting capacity of a Lloyds syndicate as a managing agent at Lloyds • advising on syndicate participation at Lloyds • arranging deals in contracts of insurance written at Lloyds	SUP 16.12.9 R2	SUP 16.12.9 R2	SUP 16.12.9 R2
RAG 3	• dealing in investment as principal • dealing in investments as agent • advising on investments (excluding retail investment activities) • arranging (bringing about) deals in investments (excluding retail investment activities)	SUP 16.12.10 R2 SUP 16.12.11 R	SUP 16.12.10 R2 SUP 16.12.12 R	SUP 16.12.10 R2 SUP 16.12.13 R
RAG 4	• managing investments • establishing, operating or winding up a regulated collective investment scheme • establishing, operating or winding up an unregulated collective investment scheme • establishing, operating or winding up a stakeholder pension scheme • establishing, operating or winding up a personal pension scheme2 5	SUP 16.12.14 R2 SUP 16.12.15 R	SUP 16.12.14 R2 SUP 16.12.16 R	SUP 16.12.14 R2 SUP 16.12.17 R
RAG 5	• entering into a regulated mortgage contract • administering a regulated mortgage contract	SUP 16.12.18A R2	SUP 16.12.18A R2	SUP 16.12.18A R2
RAG 6	• acting as trustee of an authorised unit trust • safeguarding and administration of assets (without arranging) • arranging safeguarding and administration of assets • acting as depository or sole director of an OEIC5	SUP 16.12.19A R2	SUP 16.12.20 R2	SUP 16.12.21 R2
RAG 7	• retail investment activities • advising on pensions transfers & opt-outs • arranging (bringing about deals) in retail investments	SUP 16.12.22A R	SUP 16.12.23 R	SUP 16.12.24 R
RAG 8	• making arrangements with a view to transactions in investments • operating a multilateral trading facility4	SUP 16.12.25A R	SUP 16.12.26 R	SUP 16.12.27 R
RAG 9	• mortgage mediation activity • insurance mediation activity (non-investment insurance contracts)	SUP 16.12.28 R2	SUP 16.12.28 R2	SUP 16.12.28 R2
RAG 10	• the activities of an RIE/RCH	SUP 16.12.29 G2	SUP 16.12.29 G2	SUP 16.12.29 G2

Regulated Activity Group 13

Applicable data items

SUP 16.12.5R01/01/2009

The applicable data items and forms or reports referred to in SUP 16.12.4 R are set out according to firm 6 type in the table below:

Description of data item	Prudential category of firm6 and applicable data items (Note 1)
Description of data item	UK bank	Building society	Non-EEA bank	EEA bank that has permission to accept deposits, other than one with permission for cross border services only	EEA bank that does not have permission to accept deposits, other than one with permission for cross border services only	Electronic money institutions	Credit union
Annual accounts	No standard format		No standard format, but in English			No standard format
Audited accounts of the mixed-activity holding company (note 9)	No standard format
Solvency statement (note 10)	No standard format
Balance sheet	FSA001 (note 2)	FSA001 (note 2)				FSA020	CQ; CY
Income statement	FSA002 (note 2)	FSA002 (note 2)	FSA002			FSA021	CQ; CY
Capital adequacy	FSA003 (note 2)	FSA003 (note 2)				FSA022	CQ; CY
Credit risk	FSA004 (note 2)	FSA004 (note 2)
Market risk	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)				FSA023
Market risk -supplementary	FSA006 (note 5)
Operational risk	FSA007 (notes 2, 6)	FSA007 (notes 2, 6)
Large exposures	FSA008 (note 2)	FSA008 (note 2)				FSA024	CQ; CY
UK integrated group large exposures	FSA018 (note 12)	FSA018 (note 12)
Liquidity (other than stock)	FSA010 (note 3)	FSA011	FSA010	FSA010	FSA012	FSA025	CQ; CY
Liquidity - stock	FSA013 (note 3)
Forecast data	FSA014 (note 11)	FSA014 (note 11)
Solo consolidation data	FSA016 (note 7)	FSA016 (note 7)
Interest rate gap report	FSA017	FSA017
ELMI questions						FSA026
Non-EEA sub-group	FSA028 (note 8)					FSA028 (note 8)
6Sectoral information, including arrears and impairment	FSA015	FSA015
6Maturity analysis of assets and deposits	FSA044 (note 11)	FSA044 (note 11)	FSA044 (note 11)9	FSA044 (note 11)9
6IRB portfolio risk	FSA045 (note 13)	FSA045 (note 13)
6Securitisation	FSA046 (note 14)	FSA046 (note 14)
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R, except for credit union reports that are in SUP 16 Annex 14. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G (or Ann 15 G for credit unions).
Note 2	Firms that are members of a UK consolidation group subject to the capital resources requirement at stage 1 of BIPRU 8 Annex 5 are also required to submit this data item on a UK consolidation group basis. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.
Note 3	A UK bank is not required to submit both FSA010 and FSA013. A UK bank which monitors its liquidity according to the maturity mismatch approach as set out in IPRU(BANK) LM must submit FSA010. A UK bank which monitors its liquidity according to the sterling stock liquidity approach as set out in IPRU(BANK) LS must submit FSA013. FSA013 will generally be provided on a consolidated basis and members of the consolidated group will not be required to report individually.3
Note 4	This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two quarterly submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two quarterly submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above. In both cases, the threshold is exceeded if data element 93A in data item FSA003 (or similar) is greater than £50 million, or its currency equivalent at the reporting date.
Note 5	Only applicable to firms with a CAD2 waiverunder GENPRU 2.1.52 R.
Note 6	This is only applicable to a firm that has adopted, in whole or in part, either the Standardised Approach, Alternative Standardised Approach, or Advanced Modelling Approaches under BIPRU 63.
Note 7	Only applicable to a firm that has a waiver under BIPRU 2.1 to solo consolidate subsidiaries.
Note 8	This will be applicable to firms (other than building societies)4 that are members of a UK consolidation group 4 3 on a half-yearly reporting date. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group 4.
Note 9	Only applicable to a firm whose ultimate parent is a mixed-activity holding company.
Note 10	Only applicable to a firm that is a partnership, when the report must be submitted by each partner.
Note 11	Members of a UK consolidation group should only submit this data item at the UK consolidation group level. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.
Note 12	Members of a UK integrated group should only submit this data item at the UK integrated group level. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.
Note 13	Only applicable to firms that have an IRB permission to use the IRB approach and BIPRU 46.
Note 14	Only applicable to firms that undertake securitisations.6

SUP 16.12.6R01/01/2009

The applicable reporting frequencies for submission of data items and periods referred to in SUP 16.12.5 R are set out in the table below according to firm 6 type. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

	Unconsolidated UK banks and building societies	Solo consolidated UK banks and building societies	Report on a UK consolidation group basis by UK banks and building societies	Other members of RAG 1
Annual accounts	Annual			Annual
Annual accounts of the mixed-activity holding company	Annual
Solvency statement	Annual
CQ				Quarterly
CY				Annually (note 2)
FSA001	Quarterly		Half yearly
FSA002	Quarterly		Half yearly	Half yearly
FSA003	Quarterly or monthly (note 1)		Half yearly
FSA004	Quarterly		Half yearly
FSA005	Quarterly		Half yearly
FSA006	Quarterly
FSA007	Annually (note 3)3
FSA008	Quarterly
FSA010	Quarterly			Quarterly
FSA011	Quarterly
FSA012				Half yearly
FSA013	Quarterly		Quarterly (note 4)3
FSA014	Half yearly
6FSA015	Quarterly		Half yearly
FSA016		Half yearly
FSA017	Quarterly		Half yearly
FSA018	Quarterly
FSA020				Half yearly
FSA021				Half yearly
FSA022				Half yearly
FSA023				Half yearly
FSA024				Half yearly
FSA025				Half yearly
FSA026				Half yearly
FSA028	Half yearly
6FSA044	Quarterly		Half yearly	Quarterly9
6FSA045	Quarterly		Half yearly
6FSA046	Half yearly		Half yearly
Note 1	Monthly submission only applicable if the firm has been notified in writing that it is required to report (when, on an annual review, it has two consecutive quarterly submissions of FSA003 showing data element 93A being greater than £50 million, or its currency equivalent, and also greater than 50% of data element 70A or, during 2007, it has two consecutive quarterly submissions of FSA009 showing data element 27A and data element 33A combined being greater than £50 million, or its currency equivalent, and also greater than 50% of data element 36A.
Note 2	The annual report required from a credit union by SUP 16.12.5 R must be made up for the same period as the audited accounts published by the credit union in accordance with section 3A of the Friendly and Industrial and Provident Societies Act 1968 (see CRED 14 Annex 1 G). CRED 14.10.10 R (2)(a) states that the audited accounts referred to in SUP 16.12.5 R are to be made up for the period beginning with the date of the credit union's registration or with the date to which the credit union's last annual accounts were made up, and ending on the credit union's most recent financial year end.
3Note 3	The reporting date for this data item is six months after a firm's most recent accounting reference date.
3Note 4	The firms covered by the consolidation for FSA013 may differ from those companies in the UK consolidation group.

SUP 16.12.7R01/01/2008

The applicable due dates for submission referred to in SUP 16.12.4 R are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in SUP 16.12.6 R.

Data item	Monthly submission	Quarterly submission	Half yearly submission	Annual submission
Annual accounts				80 business days 3 (note 1) 7 months (note 2)
Annual accounts of the mixed-activity holding company				7 months
Solvency statement				3 months
CQ		1 month
CY				7 months
FSA001		20 business days	45 business days
FSA002		20 business days	45 business days
FSA003	15 business days	20 business days	45 business days
FSA004		20 business days	45 business days
FSA005		20 business days	45 business days
FSA006		20 business days
FSA007				2 months
FSA008		20 business days (note 3) 45 business days (note 4)
FSA010		15 business days
FSA011		15 business days
FSA012			30 business days
FSA013		15 business days
FSA014			30 business days (note 3); 45 business days (note 4)
6FSA015		20 business days	45 business days
FSA016			30 business days
FSA017		20 business days	45 business days 3
FSA018		45 business days
FSA020			30 business days
FSA021			30 business days
FSA022			30 business days
FSA023			30 business days
FSA024			30 business days
FSA025			30 business days
FSA026			30 business days
FSA028			30 business days
6FSA044		25 business days	25 business days
6FSA045		20 business days	45 business days
6FSA046			30 business days (note 3), 45 business days (note 4)
Note 1	Applicable to UK banks and electronic money institutions.
Note 2	Applicable to non-EEA banks.
Note 3	Applicable to unconsolidated and solo consolidated reports.
Note 4	Applicable to UK consolidation group reports.

Regulated Activity Group 2.1

SUP 16.12.8R01/01/2008

(1)
2The financial reporting requirements for RAG 2.1 activities for insurers, excluding friendly societies, are set out in IPRU(INS).
(2)
The financial reporting requirements for RAG 2.1 activities for friendly societies are set out in IPRU(FSOC).
(3)
A UK insurance special purpose vehicle must submit a copy of its annual audited financial statements within 3 months of its accounting reference date, but the report is only required if it was audited as a result of a statutory provision other than under the Act.

Regulated Activity Group 2.2

Regulated Activity Group 3

SUP 16.12.10R01/01/2008

(1)
2SUP 16.12.11 R to SUP 16.12.13 R do not apply to:
1. (a)
  a lead regulated firm;
2. (b)
  an OPS firm;
3. (c)
  a local authority;3
4. (d)
  a service company.3
(2)
A lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.
(3)
A service company must submit a copy of its annual audited financial statements within 6 months from its accounting reference date. However, the firm need only submit this if the report was audited as a result of a statutory provision other than the Act.3

SUP 16.12.11R01/02/2008

The applicable data items referred to in SUP 16.12.4 R are set out according to firm type in the table below:

Description of data item	Firms prudential category and applicable data items (note 1)
	BIPRU firms (note 17)2			Firms other than BIPRU firms
	730K	125K and UCITS investment firms	50K	IPRU(INV)2 Chapter 3	IPRU(INV)2 Chapter 5	IPRU(INV)2 Chapter 9	IPRU(INV) 2Chapter 13	UPRU
Annual accounts	No standard format			No standard format (note 19)2	No standard format2		No standard format (note 21)3	No standard format3
Annual accounts of the mixed-activity holding company (note 10)	No standard format
Solvency statement	No standard format (note 11)			No standard format (note 20)	No standard format (note 11)2			No standard format (note 11)5
Balance sheet	FSA001 (note 2)	FSA001 (note 2)	FSA001 (note 2)	FSA029 (note s 16 and 18)2	FSA029 (note 16)2	FSA0292	FSA029 (note 16)2 or Section A RMAR (note 21)3	FSA029 (note 16)2
Income statement	FSA002 (note 2)	FSA002 (note 2)	FSA002 (note 2)	FSA030 (notes 16 and 18)2	FSA030 (note 16)2	FSA0302	FSA030 (note 16)2 or Section B RMAR (note 21)3	FSA030 (note 16)2
Capital adequacy	FSA003 (note 2)	FSA003 (note 2)	FSA003 (note 2)	FSA033 (notes 16 and 18)2	FSA034 or FSA035 (note 14 and 16)2	FSA0312	FSA032 (note 15) or FSA037 (note 15 and 16)2 or Sections D1 and D2 RMAR (note 21)3	FSA036 (note 16)2
Credit risk	FSA004 (notes 2, 3)	FSA004 (notes 2, 3)	FSA004 (notes 2, 3)
Market risk	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)
Market risk - supplementary	FSA006 (note 5)	FSA006 (note 5)	FSA006 (note 5)
Operational risk	FSA007 (notes 2, 6, 7)	FSA007 (notes 2, 6, 7)	FSA007 (notes 2, 6, 7)
Large exposures	FSA008 (note 2)	FSA008 (note 2)	FSA008 (note 2)
UK integrated group large exposures	FSA018 (note 12)	FSA018 (note 12)	FSA018 (note 12)
Solo consolidation data	FSA016	FSA016	FSA016
Pillar 2 questionnaire	FSA019 (note 8)	FSA019 (note 8)	FSA019 (note 8)
Non-EEA sub-group	FSA028 (note 9)	FSA028 (note 9)	FSA028 (note 9)
3Threshold conditions							Section F RMAR (note 21) 3
2Client money and client assets	FSA039	FSA039	FSA039	FSA039 (note 18)	FSA039	FSA039	Section C RMAR (note 21) or 3FSA039	FSA039
2CFTC	FSA040	FSA040	FSA040	FSA040	FSA040	FSA040	FSA040	FSA0403
6IRB portfolio risk	FSA045 (note 22)	FSA045 (note 22)	FSA045 (note 22)
6Securitisation	FSA046 (note 23)	FSA046 (note 23)	FSA046 (note 23)
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24. Guidance notes for completion of the data items are contained in SUP 16 Annex 25.
Note 2	Firms that are members of a UK consolidation groupsubject to the capital resources requirement at stages 2, 3 or 4 of BIPRU 8 Annex 5 are also required to submit this report on a UK consolidation group basis.
Note 3	This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two quarterly submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two quarterly submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above.In both cases, the threshold is exceeded ifdata element 77A in data item FSA003 (or similar) is greater than £10 million, or its currency equivalent, at the reporting date.
Note 4	This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two quarterly submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two quarterly submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above.In both cases, the threshold is exceeded if data element 93A in data item FSA003 (or similar) is greater than £50 million, or its currency equivalent, at the reporting date.
Note 5	Only applicable to firms with a CAD2 waiver under GENPRU 2.1.52 R.
Note 6	This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G.
Note 7	This is only applicable to a firm that has adopted, in whole or in part, either the Standardised Approach, Alternative Standardised Approach, or Advanced Modelling Approaches under BIPRU 63.
Note 8	Only applicable to BIPRU investment firms 5 that are: (a) subject to consolidated supervision under BIPRU 8, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or that have been granted an investment firm consolidation waiver; (b) subject to consolidated supervision under BIPRU 8 that have been granted an investment firm consolidation waiver; and (c) not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm 5 under (a) shouldcomplete the report on the basis of its UK consolidation group. A BIPRU investment firm 5 under (b) or (c) shouldcomplete the report on the basis of its solo position.
Note 9	This will be applicable to firms that are members of a UK consolidation group 4 on the reporting date. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.
Note 10	Only applicable to a firm whose ultimate parent is a mixed activity holding company.
Note 11	Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner.
Note 12	Members of a UK integrated group should only submit this data item at the UK integrated group level. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.
2Note 13	This does not apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm.
2Note 14	FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2)R.
2Note 15	FSA032 must be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. FSA037 must be completed by any other firm subject to IPRU(INV) Chapter 13 carrying out RAG 3 activities.
2Note 16	The annual data item to be submitted is additional to the fourth quarterly return to be submitted. The information to be submitted in the annual data item must (except for exempt CAD firms or firms subject to the small firms audit exemption) be audited before it is submitted.
2Note 17	An exempt BIPRU commodity firm will, by virtue of the definition of BIPRU TP 15, be exempt from completing FSA003 (and thus FSA004, FSA005, FSA006 and FSA007) for the duration of the transitional provision. It is however required to submit all other data items applicable according to the firm's BIPRU classification including, for the avoidance of doubt, BIPRU TP 16.
2Note 18	Except if the firm is an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R.
2Note 19	In the case of an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R), it is only required from partnerships and bodies corporate, and then only if the report was audited as a result of a statutory provision other than under the Act.
2Note 20	Only required in the case of an adviser, local or traded options market maker (as referred to in IPRU(INV) 3-60(4)R) that is a sole trader.
3Note 21	This is only applicable to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm.
6Note 22	Only applicable to firms that have an IRB permission to use the IRB approach and BIPRU 4.
6Note 23	Only applicable to firms that undertakesecuritisations.

SUP 16.12.12R01/04/2008

The applicable reporting frequencies for data items referred to in SUP 16.12.4 R2 are set out in the table below according to firm type. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

Data item	BIPRU 730K firm	BIPRU 125K firm and UCITS investment firm	BIPRU 50K firm	Consolidated BIPRU investment firm	Firm other than BIPRU firms
Annual accounts	Annually	Annually	Annually		Annually2 8
Annual accounts of the mixed-activity holding company	Annually	Annually	Annually
Solvency statement	Annually	Annually	Annually		Annually
FSA001	Quarterly	Quarterly	Half yearly	Half yearly
FSA002	Quarterly	Quarterly	Half yearly	Half yearly
FSA003	Monthly	Quarterly	Half yearly	Half yearly
FSA004	Quarterly	Quarterly	Half yearly	Half yearly
FSA005	Quarterly	Quarterly	Half yearly	Quarterly
FSA006	Quarterly	Quarterly	Quarterly	Quarterly
FSA007	Annual	Annual	Annual	Annual
FSA008	Quarterly	Quarterly	Quarterly	Quarterly
FSA016	Half yearly	Half yearly	Half yearly
FSA018	Quarterly	Quarterly	Quarterly
FSA019	Annually	Annually	Annually	Annually
FSA028	Half yearly	Half yearly	Half yearly
2FSA029					Quarterly 8
2FSA030					Quarterly 8
2FSA031					Quarterly
2FSA032					Quarterly
2FSA033					Quarterly 8
2FSA034					Quarterly 8
2FSA035					Quarterly 8
2FSA036					Quarterly
2FSA037					Quarterly 3 8
2FSA039	Half yearly	Half yearly	Half yearly		Half yearly
2FSA040	Quarterly	Quarterly	Quarterly		Quarterly3
6FSA045	Quarterly	Quarterly	Half yearly	Half yearly
6FSA046	Half yearly	Half yearly	Half yearly	Half yearly
3Section A RMAR					Half yearly (note 2) Quarterly (note 3)5
3Section B RMAR					Half yearly (note 2) Quarterly (note 3)5
3Section C RMAR					Half yearly (note 2) Quarterly (note 3)5
3Section D1 and D2 RMAR					Half yearly (note 2) Quarterly (note 3)5
3Section F RMAR					Half yearly5
2Note 1	[deleted]8 8
3Note 2	Annual regulated business revenue up to and including £5 million.5
3Note 3	Annual regulated business revenue over £5 million.5

SUP 16.12.13R01/04/2008

The applicable due dates for submission referred to in SUP 16.12.6 R2 are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in SUP 16.12.12 R.

Data item	Monthly submission	Quarterly submission	Half yearly submission	Annual submission
Annual accounts				80 business days 8
Annual accounts of the mixed-activity holding company				7 months
Solvency statement				3 months
FSA001		20 business days	30 business days (note 1) 45 business days (note 2)
FSA002		20 business days	30 business days (note 1) 45 business days (note 2)
FSA003	15 business days	20 business days	30 business days (note 1) 45 business days (note 2)
FSA004		20 business days	30 business days (note 1) 45 business days (note 2)
FSA005		20 business days	30 business days (note 1) 45 business days (note 2)
FSA006		20 business days
FSA007				2 months
FSA008		20 business days (note 1); 45 business days (note 2)
FSA016			30 business days
FSA018		45 business days
FSA019				2 months
FSA028			30 business days
2FSA029		20 business days		80 business days
2FSA030		20 business days		80 business days
2FSA031		20 business days
2FSA032		20 business days
2FSA033		20 business days		80 business days
2FSA034		20 business days		80 business days
2FSA035		20 business days		80 business days
2FSA036		20 business days		80 business days
2FSA037		20 business days		80 business days 3
2FSA039			30 business days
2FSA040		15 business days 3
6FSA045		20 business days	30 business days (note 1), 45 business days (note 2)
6FSA046			30 business days (note 1), 45 business days (note 2)
3Section A RMAR		30 business days	30 business days
3Section B RMAR		30 business days	30 business days
3Section C RMAR		30 business days	30 business days
3Section D1 and D2 RMAR		30 business days	30 business days
3Section F RMAR			30 business days
Note 1	For unconsolidated and solo-consolidated reports.
Note 2	For UK consolidation group reports.

Regulated Activity Group 4

SUP 16.12.14R01/01/2008

(1)
2SUP 16.12.15 R to SUP 16.12.17 R do not apply to:
1. (a)
  a lead regulated firm;
2. (b)
  an OPS firm;
3. (c)
  a local authority.
(2)
A lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.

SUP 16.12.15R01/04/2008

The applicable data items referred to in SUP 16.12.4 R according to type of firm are set out in the table below:

Description of data item	Firms prudential category and applicable data items (note 1)
	BIPRU			Firms other than BIPRU firms
	730K	125K and UCITS investment firms	50K	IPRU(INV)2 Chapter 3	IPRU(INV)2 Chapter 5	IPRU(INV)2 Chapter 9	IPRU(INV)2 Chapter 13	UPRU
2Annual accounts	No standard format8
Annual accountsof the mixed-activity holding company (note 10)	5
	No standard format5
Solvency statement (note 11	5				No standard format2			No standard format5
Solvency statement (note 11	No standard format5				No standard format2			No standard format5
Balance sheet	FSA001 (note 2)	FSA001 (note 2)	FSA001 (note 2)	FSA029 (note 16)2	FSA029 (note 16)2	FSA0292	FSA029 (note 16)2 or Section A RMAR (note 17)5	FSA029 (note 16)2
Income statement	FSA002 (note 2)	FSA002 (note 2)	FSA002 (note 2)	FSA030 (note 16)2	FSA030 (note 16)2	FSA0302	FSA030 (note 16)2 or Section B RMAR (note 17)5	FSA030 (note 16)2
Capital adequacy	FSA003 (note 2)	FSA003 (note 2)	FSA003 (note 2)	FSA033 (note 16)2	FSA034 or FSA035 (note 14 and 16)2	FSA0312	FSA032 (note 14) or 2 5Section D1 and D2 RMAR (note 17)5	FSA036 (note 16)2
Credit risk	FSA004 (notes 2, 3)	FSA004 (notes 2, 3)	FSA004 (notes 2, 3)
Market risk	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)
Market risk - supplementary	FSA006 (note 5)	FSA006 (note 5)	FSA006 (note 5)
Operational risk	FSA007 (notes 2, 6, 7)	FSA007 (notes 2, 6, 7)	FSA007 (notes 2, 6, 7)
Large exposures	FSA008 (note 2)	FSA008 (note 2)	FSA008 (note 2)
UK integrated group large exposures	FSA018 (note 12)	FSA018 (note 12)	FSA018 (note 12)
Solo consolidation data	FSA016	FSA016	FSA016
Pillar 2 questionnaire	FSA019 (note 8)	FSA019 (note 8)	FSA019 (note 8)
Non-EEA sub-group	FSA028 (note 9)	FSA028 (note 9)	FSA028 (note 9)
5Threshold conditions							Section F RMAR (note 17)
2Volumes and type of business	FSA038	FSA038	FSA038	FSA038	FSA038	FSA038	FSA038	FSA038
2Client money and client assets	FSA039	FSA039	FSA039	FSA039	FSA039	FSA039	Section C RMAR (note 17) or 5FSA039	FSA039
2CFTC	FSA040	FSA040	FSA040	FSA040	FSA040	FSA040	FSA040	FSA040
2Asset managers that use hedge fund techniques	FSA041	FSA041	FSA041	FSA041	FSA041	FSA041	FSA041	FSA041
2UCITS	FSA042	FSA042	FSA042	FSA042	FSA042	FSA042	FSA042	FSA042
6IRB portfolio risk	FSA045 (note 18)	FSA045 (note 18)	FSA045 (note 18)
6Securitisation	FSA046 (note 19)	FSA046 (note 19)	FSA046 (note 19)
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G.
Note 2	Firms that are members of a UK consolidation groupsubject to the capital resources requirement at stages 2, 3 or 4 of BIPRU 8 Annex 5 are also required to submit this report on a UK consolidation group basis.
Note 3	This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two quarterly submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two quarterly submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above.In both cases, the threshold is exceeded if data element 77A in data item FSA003 (or similar) is greater than £10 million, or its currency equivalent at the reporting date.
Note 4	This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above.In both cases, the threshold is exceeded ifdata element 93A in data item FSA003 (or similar) is greater than £50 million, or its currency equivalent at the reporting date.
Note 5	Only applicable to firms with a CAD2 waiver under GENPRU 2.1.52 R.
Note 6	This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G.
Note 7	This is only applicable to a firm that has adopted, in whole or in part, either the Standardised Approach, Alternative Standardised Approach, or Advanced Modelling Approachesunder BIPRU 63.
Note 8	Only applicable to BIPRU investment firms 5 that are: (a) subject to consolidated supervision under BIPRU 8, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or that have been granted an investment firm consolidation waiver; and (b) subject to consolidated supervision under BIPRU 8 that have been granted an investment firm consolidation waiver; and (c) not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm 5 under (a) should complete the report on the basis of its UK consolidation group. A BIPRU investment firm 5 under (b) or (c) should complete the report on the basis of its solo position.
Note 9	This will be applicable to firms that are members of a UK consolidation group 4 on the reporting date. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.
Note 10	Only applicable to a firm whose ultimate parent is a mixed-activity holding company.
Note 11	Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner.
Note 12	Members of a UK integrated group should only submit this data item at the UK integrated group level. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.
2Note 13	This does not apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm.
2Note 14	FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2)R.
2Note 15	FSA032 must be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. 5
2Note 16	[deleted]8 8
5Note 17	This is only applicable to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm.
6Note 18	Only applicable to firms that have an IRB permission to use the IRB approach and BIPRU 4.
6Note 19	Only applicable to firms that undertakesecuritisations.

SUP 16.12.16R01/04/2008

The applicable reporting frequencies for data items referred to in SUP 16.12.15 R2 are set out in the table below according to firm type. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

Data item	Firm's prudential category
	BIPRU 730K firm	BIPRU 125K firm and UCITS investment firm	BIPRU 50K firm	Consolidated BIPRU investment firm	Firm other than BIPRU firms
Annual accounts	Annually	Annually	Annually		Annually2 8
Annual accounts of the mixed-activity holding company	Annually	Annually	Annually
Solvency statement	Annually	Annually	Annually		Annually2
FSA001	Quarterly	Quarterly	Half yearly	Half yearly
FSA002	Quarterly	Quarterly	Half yearly	Half yearly
FSA003	Monthly	Quarterly	Half yearly	Half yearly
FSA004	Quarterly	Quarterly	Half yearly	Half yearly
FSA005	Quarterly	Quarterly	Half yearly	Quarterly
FSA006	Quarterly	Quarterly	Quarterly	Quarterly
FSA007	Annual	Annual	Annual	Annual
FSA008	Quarterly	Quarterly	Quarterly	Quarterly
FSA016	Half yearly	Half yearly	Half yearly
FSA018	Quarterly	Quarterly	Quarterly
FSA019	Annually	Annually	Annually	Annually
FSA028	Half yearly	Half yearly	Half yearly
2FSA029					Quarterly 8
2FSA030					Quarterly 8
2FSA031					Quarterly3
2FSA032					Quarterly3
2FSA033					Quarterly 8
2FSA034					Quarterly 8
2FSA035					Quarterly 8
2FSA036					Quarterly 5 8
2FSA038	Half yearly	Half yearly	Half yearly		Half yearly
2FSA039	Half yearly	Half yearly	Half yearly		Half yearly
2FSA040	Quarterly	Quarterly	Quarterly		Quarterly
2FSA041	Annually	Annually	Annually		Annually
2FSA042	Quarterly	Quarterly	Quarterly		Quarterly
6FSA045	Quarterly	Quarterly	Half yearly	Half yearly
6FSA046	Half yearly	Half yearly	Half yearly	Half yearly
5Section A RMAR					Half yearly (note 2) Quarterly (note 3)
5Section B RMAR					Half yearly (note 2) Quarterly (note 3)
5Section C RMAR					Half yearly (note 2) Quarterly (note 3)
5Section D1 and D2 RMAR					Half yearly (note 2) Quarterly (note 3)
5Section F RMAR					Half yearly
2Note 1	[deleted]8 8
5Note 2	Annual regulated business revenue up to and including £5 million.
5Note 3	Annual regulated business revenue over £5 million.

SUP 16.12.17R01/04/2008

Data item	Monthly submission	Quarterly submission	Half yearly submission	Annual submission
Annual accounts				80 business days 2 3 8
Annual accounts of the mixed-activity holding company				7 months
Solvency statement				3 months
FSA001		20 business days	30 business days (note 27); 45 business days (note 37) 7 7
FSA002		20 business days	30 business days (note 27); 45 business days (note 37) 7 7
FSA003	15 business days	20 business days	30 business days (note 27); 45 business days (note 37) 7 7
FSA004		20 business days	30 business days (note 27); 45 business days (note 37) 7 7
FSA005		20 business days	30 business days (note 27); 45 business days (note 37) 7 7
FSA006		20 business days
FSA007				2 months
FSA008		20 business days (note 27); 45 business days (note 37) 7 7
FSA016			30 business days
FSA018		45 business days
FSA019				2 months
FSA028			30 business days
2FSA029		20 business days		80 business days
2FSA030		20 business days		80 business days
2FSA031		20 business days
2FSA032		20 business days
2FSA033		20 business days		80 business days
2FSA034		20 business days		80 business days
2FSA035		20 business days		80 business days
2FSA036		20 business days		80 business days 5
2FSA038			30 business days
2FSA039			30 business days
2FSA040		15 business days
2FSA041				30 business days
FSA042		20 business days 3
6FSA045		20 business days	30 business days (note 2); 45 business days (note 3)
6FSA046			30 business days (note 2); 45 business days (note 3)
5Section A RMAR		30 business days	30 business days
5Section B RMAR		30 business days	30 business days
5Section C RMAR		30 business days	30 business days
5Section D1 and D2 RMAR		30 business days	30 business days
5Section F RMAR			30 business days
1 5 6Note 1	[deleted]
1 5 6Note 2	For unconsolidated and solo-consolidated reports.
1 5 6Note 3	For UK consolidation group reports.

Regulated Activity Group 5

SUP 16.12.18R01/01/2008

(1)
2SUP 16.12.18A R does not apply to:
1. (a)
  a lead regulated firm;
2. (b)
  an OPS firm;
3. (c)
  a local authority.
(2)
A lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.

SUP 16.12.18AR01/01/2008

2The applicable data items, reporting frequencies and submission deadlines referred to in SUP 16.12.4 R are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date 3, unless indicated otherwise. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period.

Description of data item	Data item (note 1)	Frequency	Submission deadline
Annual accounts	No standard format	Annually	80 business days 3
Balance Sheet	Sections A.1 and A.2 MLAR	Quarterly	20 business days
Income Statement	Sections B.0 and B.1 MLAR	Quarterly	20 business days
Capital Adequacy	Section C MLAR	Quarterly	20 business days
Lending - Business flow and rates	Section D MLAR	Quarterly	20 business days
Residential Lending to individuals - New business profile	Section E MLAR	Quarterly	20 business days
Lending - Arrears analysis	Section F MLAR	Quarterly	20 business days
Mortgage administration - Business profile	Section G MLAR	Quarterly	20 business days
Mortgage Administration - Arrears analysis	Section H MLAR	Quarterly	20 business days
Analysis of loans to customers	Section A3 MLAR	Quarterly	20 business days
Provisions analysis	Section B2 MLAR	Quarterly	20 business days
Fees and levies	Section J MLAR	Annually	30 business days
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 19A. Guidance notes for the completion of the data items is set out in SUP 16 Annex 19B.

Regulated Activity Group 6

SUP 16.12.19R01/01/2008

(1)
2SUP 16.12.19A R to SUP 16.12.21 R do not apply to:
1. (a)
  a lead regulated firm;
2. (b)
  an OPS firm;
3. (c)
  a local authority.
(2)
A lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.

SUP 16.12.19AR01/04/2008

2The applicable data items 8referred to in SUP 16.12.4 R are set out according to type of firm 8 in the table below:

8 8

Description of data item	Firm's prudential category and applicable data item (note 1)
Description of data item	IPRU(INV) Chapter 3	IPRU(INV) Chapter 5	IPRU(INV) Chapter 9	IPRU(INV) Chapter 13	UPRU
Annual accounts	No standard format8
Solvency statement (note 6)5		No standard format5			No standard format5
Balance sheet	FSA029 (note 3)	FSA029 (note 3)	FSA029	FSA029 (note 3) or Section A RMAR (note 7)	FSA029 (note 3)
Income statement	FSA030 (note 3)	FSA030 (note 3)	FSA030	FSA030 (note 3) or Section B RMAR (note 7)	FSA030 (note 3)
Capital adequacy	FSA033 (note 3)	FSA034 or FSA035 (note 3 and 4)	FSA031	FSA032 (note 5) or5 Section D1 and D2 RMAR (note 7)5	FSA036 (note 3)
5Threshold conditions				Section F RMAR
Client money and client assets	FSA039	FSA039	FSA039	Section C RMAR (note 7) or 5FSA039	FSA039
CFTC	FSA040	FSA040	FSA040	FSA040	FSA0403
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24. Guidance notes for completion of the data items are contained in SUP 16 Annex 25.
Note 2	This does not apply to a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm.
Note 3	The annual data item to be submitted is additional to the fourth quarterly return to be submitted. The information to be submitted in the annual data item must (except for exempt CAD firm or firms subject to the small firms audit exemption) be audited before it is submitted.
Note 4	FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2)R.
Note 5	FSA032 must be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. 5
Note 6	Only applicable to a firm that is a partnership, when the report must be submitted by each partner.
5Note 7	This is only applicable to a firm subject to IPRU(INV) Chapter 13 which is not an exempt CAD firm.

SUP 16.12.20R01/04/2008

2The applicable reporting frequencies for submission of data items referred to in SUP 16.12.4 R are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

Annual accounts	Annually
Annual reconciliation	Annually
Solvency statement	Annually
FSA029	Quarterly 8
FSA030	Quarterly 8
FSA031	Quarterly
FSA032	Quarterly
FSA033	Quarterly 8
FSA034	Quarterly 8
FSA035	Quarterly 8
FSA036	Quarterly5 8
FSA039	Half yearly
FSA040	Quarterly3
5Section A RMAR	Half yearly (note 2) Quarterly (note 3)
5Section B RMAR	Half yearly (note 2) Quarterly (note 3)
5Section C RMAR	Half yearly (note 2) Quarterly (note 3)
5Section D1 and D2 RMAR	Half yearly (note 2) Quarterly (note 3)
5Section F RMAR	Half yearly
Note 1	[deleted]8 8
5Note 2	Annual regulated business revenue up to and including £5 million.
5Note 3	5Annual regulated business revenue over £5 million.

SUP 16.12.21R01/04/2008

2The applicable due dates for submission referred to in SUP 16.12.4 R are set out in the table below. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period set out in SUP 16.12.20 R.

Data item	Quarterly submission	Half yearly submission	Annual submission
Annual accounts			80 business days 8
Solvency statement			3 months
FSA029	20 business days		80 business days
FSA030	20 business days		80 business days
FSA031	20 business days
FSA032	20 business days
FSA033	20 business days		80 business days
FSA034	20 business days		80 business days
FSA035	20 business days		80 business days
FSA036	20 business days		80 business days 5
FSA039		30 business days
FSA040	15 business days 3
5Section A RMAR	30 business days	30 business days
5Section B RMAR	30 business days	30 business days
5Section C RMAR	30 business days	30 business days
5Section D1 and D2 RMAR	30 business days	30 business days
5Section F RMAR		30 business days

Regulated Activity Group 7

SUP 16.12.22R01/01/2008

(1)
2SUP 16.12.22A R to SUP 16.12.24 R do not apply to:
1. (a)
  a lead regulated firm;
2. (b)
  an OPS firm;
3. (c)
  a local authority.
(2)
A lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.

SUP 16.12.22AR01/01/2008

2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below:

Description of Data item	Firm prudential category and applicable data item (note 1)
Description of Data item	BIPRU 730K firm	BIPRU 125K firm and UCITS investment firm	BIPRU 50K firm	IPRU(INV)2 Chapter 13 firms carrying out European-wide activities under MiFID	IPRU(INV)2 Chapter 13 firms not carrying out European-wide activities under MiFID
Annual accounts	No standard format
Annual accounts of the mixed-activity holding company (note 10)	No standard format
Solvency statement	No standard format (note 11)
Balance Sheet	FSA001 (note 2)	FSA001 (note 2)	FSA001 (note 2)	Section A RMAR2	Section A RMAR2
Income Statement	FSA002 (note 2)	FSA002 (note 2)	FSA002 (note 2)	Section B RMAR2	Section B RMAR2
Capital Adequacy	FSA003 (note 2)	FSA003 (note 2)	FSA003 (note 2)	FSA0312	Section CAPITAL ADEQUACYD1 and D2 RMAR2
Credit risk	FSA004 (notes 2, 3)	FSA004 (notes 2, 3)	FSA004 (notes 2, 3)
Market risk	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)
Market risk - supplementary	FSA006 (note 5)	FSA006 (note 5)	FSA006 (note 5)
Operational risk	FSA007 (notes 2, 6, 7)	FSA007 (notes 2, 6, 7)	FSA007 (notes 2, 6, 7)
Large exposures	FSA008 (note 2)	FSA008 (note 2)	FSA008 (note 2)
UK integrated group large exposures	FSA018 (note 12)	FSA018 (note 12)	FSA018 (note 12)
Solo consolidation data	FSA016	FSA016	FSA016
Pillar 2 questionnaire	FSA019 (note 8)	FSA019 (note 8)	FSA019 (note 8)
Non-EEA sub-group	FSA028 (note 9)	FSA028 (note 9)	FSA028 (note 9)
Professional indemnity insurance	Section E RMAR	Section E RMAR	Section E RMAR	Section E RMAR2	Section E RMAR2
Threshold Conditions	Section F RMAR	Section F RMAR	Section F RMAR	Section F RMAR2	Section F RMAR2
Training and Competence	Section G RMAR	Section G RMAR	Section G RMAR	Section G RMAR2	Section G RMAR2
COB data	Section H RMAR	Section H RMAR	Section H RMAR	Section H RMAR2	Section H RMAR2
Supplementary product sales data	Section I RMAR	Section I RMAR	Section I RMAR	Section I RMAR2	Section I RMAR2
Client money and client assets				Section C RMAR2	Section C RMAR2
Fees and levies	Section J RMAR	Section J RMAR	Section J RMAR	Section J RMAR2	Section J RMAR2
6IRB portfolio risk	FSA045 (note 13)	FSA045 (note 13)	FSA045 (note 13)
6Securitisation	FSA046 (note 14)	FSA046 (note 14)	FSA046 (note 14)
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R, or SUP 16 Annex 18A in the case of the RMAR2. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G, or SUP 16 Annex 18B in the case of the RMAR2.
Note 2	Firms that are members of a UK consolidation group subject to the capital resources requirement at stages 2, 3 or 4 of BIPRU 8 Annex 5 are also required to submit this report on a UK consolidation group basis.
Note 3	This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above. In both cases, the threshold is exceeded if data element 77A in data item FSA003 (or similar) is greater than £10 million, or its currency equivalent at the reporting date.
Note 4	This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above. In both cases, the threshold is exceeded if data element 93A in data item FSA003 (or similar) is greater than £50 million, or its currency equivalent at the reporting date.
Note 5	Only applicable to firms with a CAD2 waiver under GENPRU 2.1.52 R.
Note 6	This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G.
Note 7	This is only applicable to a firm that has adopted, in whole or in part, either the Standardised Approach, Alternative Standardised Approach, or Advanced Modelling Approaches under BIPRU 63.
Note 8	Only applicable to BIPRU investment firms 5 that are: (a) subject to consolidated supervision under BIPRU 8, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or that have been granted an investment firm consolidation waiver; (b) subject to consolidated supervision under BIPRU 8 that have been granted an investment firm consolidation waiver; and (c) not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm 5 under (a) should complete the report on the basis of its UK consolidation group. A BIPRU investment firm 5 under (b) or (c) should complete the report on the basis of its solo position.
Note 9	This will be applicable to firms that are members of a UK consolidation group 4 on the reporting date. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.
Note 10	Only applicable to a firm whose ultimate parent is a mixed-activity holding company.
Note 11	Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner.
Note 12	Members of a UK integrated group should only submit this data item at the UK integrated group level. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.
6Note 13	Only applicable to firms that have an IRB permission to use the IRB approach and BIPRU 4.
6Note 14	Only applicable to firms that undertake securitisations.

SUP 16.12.23R01/01/2008

The applicable reporting frequencies for data items referred to in SUP 16.12.22A R are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

Data item	Frequency
	Unconsolidated BIPRU investment firm	Solo consolidated BIPRU investment firm	Consolidated BIPRU investment firm	Annual regulated business revenue up to and including £5 million	Annual regulated business revenue over £5 million
Annual accounts	No standard format
Annual accounts of the mixed-activity holding company	No standard format
Solvency statement	No standard format
FSA001	Quarterly or half yearly (note 1)	Quarterly or half yearly (note 1)	Half yearly
FSA002	Quarterly or half yearly (note 1)	Quarterly or half yearly (note 1)	Half yearly
FSA003	Monthly, quarterly or half yearly (note 2)	Monthly, quarterly or half yearly (note 2)	Half yearly
FSA004	Quarterly or half yearly (note 1)	Quarterly or half yearly (note 1)	Half yearly
FSA005	Quarterly or half yearly (note 1)	Quarterly or half yearly (note 1)	Half yearly
FSA006	Quarterly	Quarterly	Quarterly
FSA007	Annually	Annually	Annually
FSA008	Quarterly	Quarterly	Quarterly
FSA016		Half yearly
FSA018	Quarterly	Quarterly	Quarterly
FSA019	Annually	Annually	Annually
FSA028	Half yearly	Half yearly
2FSA031				Quarterly	Quarterly
6FSA045	Quarterly or half yearly (note 1)	Quarterly or half yearly (note 1)	Half yearly
6FSA046	Half yearly	Half yearly	Half yearly
2Section A RMAR				Half yearly	Quarterly
2Section B RMAR				Half yearly	Quarterly
2Section C RMAR				Half yearly	Quarterly
2Section D1 and D2 RMAR				Half yearly	Quarterly
Section E RMAR	Half yearly	Half yearly	Half yearly	Half yearly2	Quarterly2
Section F RMAR	Half yearly	Half yearly	Half yearly	Half yearly2	Half yearly2
Section G RMAR	Half yearly	Half yearly	Half yearly	Half yearly2	Half yearly2
Section H RMAR	Half yearly	Half yearly	Half yearly	Half yearly2	Half yearly2
Section I RMAR	Half yearly	Half yearly	Half yearly	Half yearly2	Half yearly2
Section J RMAR	Annually	Annually	Annually	Annually2	Annually2
Note 1:	BIPRU 730K firms and BIPRU 125K firms - quarterly; BIPRU 50K firms - half yearly.
Note 2	BIPRU 730K firms - monthly; BIPRU 125K firms - quarterly; BIPRU 50K firms - half yearly.

SUP 16.12.24R01/01/2008

Data item	Monthly submission	Quarterly submission	Half yearly submission	Annual submission
Annual accounts				80 business days 3
Annual accounts of the mixed-activity holding company				7 months
Solvency statement				3 months
FSA001		20 business days	30 business days (note 1); 45 business days (note 2)
FSA002		20 business days	30 business days (note 1); 45 business days (note 2)
FSA003	15 business days	20 business days	30 business days (note 1); 45 business days (note 2)
FSA004		20 business days	30 business days (note 1); 45 business days (note 2)
FSA005		20 business days	30 business days (note 1); 45 business days (note 2)
FSA006		20 business days
FSA007				2 months
FSA008		20 business days (note 1); 45 business days (note 2)
FSA016			30 business days
FSA018		45 business days
FSA019				2 months
FSA028			30 business days
2FSA031		20 business days
6FSA045		20 business days	30 business days (note 1), 45 business days (note 2)
6FSA046			30 business days (note 1), 45 business days (note 2)
2Section A RMAR		30 business days	30 business days
2Section B RMAR		30 business days	30 business days
2Section C RMAR		30 business days	30 business days
2Section D1 and D2 RMAR		30 business days	30 business days
Section E RMAR		30 business days 2	30 business days
Section F RMAR			30 business days
Section G RMAR			30 business days
Section H RMAR			30 business days
Section I RMAR			30 business days
Section J RMAR				30 business days
Note 1	For unconsolidated and solo consolidated reports
Note 2	For UK consolidation group reports

Regulated Activity Group 8

SUP 16.12.25R01/01/2008

(1)
2SUP 16.12.25A R does not apply to:
1. (a)
  a lead regulated firm;
2. (b)
  an OPS firm;
3. (c)
  a local authority;
4. (d)
  a service company.
(2)
A lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.
(3)
A service company must submit a copy of its annual audited financial statements (only if the report was audited as a result of a statutory provision other than under the Act) within 6 months from its accounting reference date.

SUP 16.12.25AR01/04/2008

2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below:

Description of data item	Firms prudential category and applicable data item (note 1)
	BIPRU			Firms other than BIPRU firms
	730K	125K	50K	IPRU(INV) Chapter 3	IPRU(INV) Chapter 5	IPRU(INV) Chapter 9	IPRU(INV) Chapter 133	UPRU
Annual accounts	No standard format8
Annual accounts of the mixed-activity holding company (note 10)	No standard format
Solvency statement (note 11)	No standard format							No standard format5
Balance sheet	FSA001 (note 2)	FSA001 (note 2)	FSA001 (note 2)	FSA029 (note 16)	FSA029 (note 16)	FSA029	FSA029 (note 16) or Section A RMAR (note 17)5	FSA029 (note 16)
Income statement	FSA002 (note 2)	FSA002 (note 2)	FSA002 (note 2)	FSA030 (note 16)	FSA030 (note 16)	FSA030	FSA030 (note 16) orSection B RMAR (note 17)5	FSA030 (note 16)
Capital adequacy	FSA003 (note 2)	FSA003 (note 2)	FSA003 (note 2)	FSA033 (note 16)	FSA034 or FSA035 (note 14 and 16)	FSA033	FSA032 (note 15 or 5Section D1 and D2 RMAR (note 17)5	FSA036 (note 16)
Credit risk	FSA004 (note 2, 3)	FSA004 (note 2, 3)	FSA004 (note 2, 3)
Market risk	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)	FSA005 (notes 2, 4)
Market risk - supplementary	FSA006 (note 5)	FSA006 (note 5)	FSA006 (note 5)
Operational risk	FSA007 (notes 2, 6, 7)	FSA007 (notes 2, 6, 7)	FSA007 (notes 2, 6, 7)
Large exposures	FSA008 (note 2)	FSA008 (note 2)	FSA008 (note 2)
UK Integrated group large exposures	FSA018 (note 12)	FSA018 (note 12)	FSA018 (note 12)
Solo consolidation data	FSA016	FSA016	FSA016
Pillar 2 questionnaire	FSA019 (note 8)	FSA019 (note 8)	FSA019 (note 8)
Non-EEA sub-group	FSA028 (note 9)	FSA028 (note 9)	FSA028 (note 9)3
5Threshold conditions							Section F RMAR (note 17)
Client money and client assets	FSA039	FSA039	FSA039	FSA039	FSA039	FSA039	FSA039	FSA039 or Section C RMAR (note 17)
CFTC	FSA040	FSA040	FSA040	FSA040	FSA040	FSA040	FSA040	FSA0403
6IRB portfolio risk	FSA045 (note 18)	FSA045 (note 18)	FSA045 (note 18)
6Securitisation	FSA046 (note 19)	FSA046 (note 19)	FSA046 (note 19)
Note 1:	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 24 R. Guidance notes for completion of the data items are contained in SUP 16 Annex 25 G.
Note 2	Firms that are members of a UK consolidation groupsubject to the capital resources requirement at stages 2, 3 or 4 of BIPRU 8 Annex 5 are also required to submit this report on a UK consolidation group basis.
Note 3	This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above. In both cases, the threshold is exceeded if data element 77A in data item FSA003 (or similar) is greater than £10 million, or its currency equivalent at the reporting date.
Note 4	This is only applicable to a firm where, at the annual review of this requirement, following its accounting reference date, (a) for a firm that was reporting this data item or similar in the previous year, one or both of the last two submissions in the previous year show that the threshold was exceeded; or (b) for a firm that was not reporting this data item or similar in the previous year, both of the last two submissions in the previous year show that the threshold was exceeded; and in either case the FSA has notified the firm that it is required to submit the data item in accordance with the above. In both cases, the threshold is exceeded if data element 93A in data item FSA003 (or similar) is greater than £50 million, or its currency equivalent at the reporting date.
Note 5	Only applicable to firms with a CAD2 waiver under GENPRU 2.1.52 R.
Note 6	This will not be applicable to BIPRU limited activity firms or BIPRU limited licence firms unless they have a waiver under BIPRU 6.1.2 G.
Note 7	This is only applicable to a firm that has adopted, in whole or in part, either the Standardised Approach, Alternative Standardised Approach, or Advanced Modelling Approachesunder BIPRU 6.3
Note 8	Only applicable to BIPRU investment firms 5that are: (a) subject to consolidated supervision under BIPRU 8, except those that are either included within the consolidated supervision of a group that includes a UK credit institution, or that have been granted an investment firm consolidation waiver; (b) subject to consolidated supervision under BIPRU 8 that have been granted an investment firm consolidation waiver; and (c) not subject to consolidated supervision under BIPRU 8. A BIPRU investment firm 5under (a) should complete the report on the basis of its UK consolidation group. A BIPRU investment firm 5 under (b) or (c) should complete the report on the basis of its solo position.
Note 9	This will be applicable to firms that are members of a UK consolidation group 4 on the reporting date. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.
Note 10	Only applicable to a firm whose ultimate parent is a mixed-activity holding company.
Note 11	Only applicable to a firm that is a sole trader or a partnership, when the report must be submitted by each partner.
Note 12	Members of a UK integrated group should only submit this data item at the UK integrated group level. Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.
Note 13	This does not apply to firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm.
Note 14	FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.2.3(2)R. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.2.3(2) R.
Note 15	FSA032 must be completed by a firm subject to IPRU(INV) Chapter 13 which is an exempt CAD firm. 5
Note 16	The annual data item to be submitted is additional to the fourth quarterly return to be submitted. The information to be submitted in the annual data item must (except for exempt CAD firms or firms subject to the small firms audit exemption) be audited before it is submitted.
5Note 17	This is only applicable to a firm subject to IPRU(INV) Chapter 13 that is not an exempt CAD firm.
6Note 18	Only applicable to firms that have an IRB permission to use the IRB approach and BIPRU 4.
6Note 19	Only applicable to firms that undertakesecuritisations.

SUP 16.12.26R01/04/2008

The applicable reporting frequencies for data items referred to in SUP 16.12.25A R are set out according to the type of firm 2 in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.

	BIPRU 730K firm	BIPRU 125K firm	BIPRU 50K firm	Consolidated BIPRU investment firm	Firms other than BIPRU firms
Annual accounts	Annually	Annually	Annually		Annually 2 8
Annual accountsof the mixed-activity holding company	Annually	Annually	Annually	Annually
Solvency statement	Annually	Annually	Annually		Annually2
FSA001	Quarterly	Quarterly	Half yearly	Half yearly
FSA002	Quarterly	Quarterly	Half yearly	Half yearly
FSA003	Monthly	Quarterly	Half yearly	Half yearly
FSA004	Quarterly	Quarterly	Half yearly	Half yearly
FSA005	Quarterly	Quarterly	Half yearly	Quarterly
FSA006	Quarterly	Quarterly	Quarterly
FSA007	Annually	Annually	Annually	Annually
FSA008	Quarterly	Quarterly	Quarterly	Quarterly
FSA016	Half yearly	Half yearly	Half yearly
FSA018	Quarterly	Quarterly	Quarterly
FSA019	Annually	Annually	Annually	Annually
FSA028	Half yearly	Half yearly	Half yearly
2FSA029					Quarterly 8
2FSA030					Quarterly 8
2FSA031					Quarterly
2FSA032					Quarterly
2FSA033					Quarterly 8
2FSA034					Quarterly 8
2FSA035					Quarterly 8
2FSA036					Quarterly5 8
2FSA039	Half yearly	Half yearly	Half yearly	Half yearly	Half yearly
2FSA040	Quarterly	Quarterly	Quarterly	Quarterly	Quarterly3
6FSA045	Quarterly	Quarterly	Half yearly	Half yearly
6FSA046	Half yearly	Half yearly	Half yearly	Half yearly
5Section A RMAR					Half yearly (note 2) Quarterly (note 3)
5Section B RMAR					Half yearly (note 2) Quarterly (note 3)
5Section C RMAR					Half yearly (note 2) Quarterly (note 3)
5Section D1 and D2 RMAR					Half yearly (note 2) Quarterly (note 3)
5Section F RMAR					Half yearly
2Note 1	[deleted]8 8
5Note 2	Annual regulated business revenue up to and including £5 million.
5Note 3	Annual regulated business revenue over £5 million.

SUP 16.12.27R01/04/2008

Data item	Monthly submission	Quarterly submission	Half yearly submission	Annual submission
Annual accounts				80 business days 8
Annual accounts of the mixed-activity holding company				As soon as available after the year end
Solvency statement				3 months
FSA001		20 business days	30 business days (note 1); 45 business days (note 2)
FSA002		20 business days	30 business days (note 1); 45 business days (note 2)
FSA003	15 business days	20 business days	30 business days (note 1); 45 business days (note 2)
FSA004		20 business days	30 business days (note 1); 45 business days (note 2)
FSA005		20 business days	30 business days (note 1); 45 business days (note 2)
FSA006		20 business days	30 business days (note 1); 45 business days (note 2)
FSA007				2 months
FSA008		20 business days (note 1); 45 business days (note 2)
FSA016			30 business days
FSA018		45 business days
FSA019				2 months
FSA028			30 business days
2FSA029		20 business days		80 business days
2FSA030		20 business days		80 business days
2FSA031		20 business days
2FSA032		20 business days
2FSA033		20 business days		80 business days
2FSA034		20 business days		80 business days
2FSA035		20 business days		80 business days
2FSA036		20 business days		80 business days 5
2FSA039			30 business days
2FSA040		15 business days 3
6FSA045		20 business days	30 business days (note 1); 45 business days (note 2)
6FSA046			30 business days (note 1); 45 business days (note 2)
5Section A RMAR		30 business days	30 business days
5Section B RMAR		30 business days	30 business days
5Section C RMAR		30 business days	30 business days
5Section D1 and D2 RMAR		30 business days	30 business days
5Section F RMAR			30 business days
Note 1	For unconsolidated and solo consolidated reports.
Note 2	For UK consolidation group reports

Regulated Activity Group 9

SUP 16.12.28R01/01/2008

(1)
2SUP 16.12.28A R does not apply to:
1. (a)
  a lead regulated firm;
2. (b)
  an OPS firm;
3. (c)
  a local authority.
(2)
A lead regulated firm and an OPS firm must submit a copy of its annual report and audited accounts within 80 business days from its accounting reference date.

SUP 16.12.28AR01/01/2008

2The applicable data items, reporting frequencies and submission deadlines referred to in SUP 16.12.4 R are set out in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise. The due dates are the last day of the periods given in the table below following the relevant reporting frequency period.

Description of data item	Data item (note 1)	Frequency		Submission deadline
		Annual regulated business revenue up to and including £5 million	Annual regulated business revenue over £5 million
Balance Sheet	Section A RMAR	Half yearly	Quarterly	30 business days
Income Statement	Section B RMAR	Half yearly	Quarterly	30 business days
Capital Adequacy	Section D1 RMAR	Half yearly	Quarterly	30 business days
Professional indemnity insurance	Section E RMAR	Half yearly	Half yearly	30 business days
Threshold Conditions	Section F RMAR	Half yearly	Half yearly	30 business days
Training and Competence	Section G RMAR	Half yearly	Half yearly	30 business days
COB data	Section H RMAR	Half yearly	Half yearly	30 business days
Supplementary product sales data	Section I RMAR	Annually	Annually	30 business days
Client money and client assets	Section C RMAR	Half yearly	Quarterly	30 business days
Fees and levies	Section J RMAR	Annually	Annually	30 business days
Note 1	When submitting the completed data item required, a firm must use the format of the data item set out in SUP 16 Annex 18A. Guidance notes for the completion of the data items is set out in SUP 16 Annex 18B.

Regulated Activity Group 10

SUP 16.12.29G01/01/2008

2 Recognised bodies (RIEs and RCHs) have separate reporting requirements agreed between the recognised body and the FSA.

Authorised professional firms

SUP 16.12.30R01/02/2008

(1)
2An authorised professional firm, other than one that must comply with IPRU(INV) 3, 5, 10 or 13 in accordance with IPRU(INV) 2.1.4R,3 must submit an annual questionnaire, contained in SUP 16 Annex 9R, unless:
1. (a)
  its only regulated activities are one or more of:
  1. (i)
    insurance mediation;
  2. (ii)
    mortgage mediation;
  3. (iii)
    retail investment;
  4. (iv)
    mortgage lending;
  5. (v)
    mortgage administration; or
2. (b)
  its "main business" as determined by IPRU(INV) 2.1.2R(3) is advising on, or arranging deals in, packaged products, or managing investments for private customers;
in which case the authorised professional firm must complete the appropriate report specified in SUP 16.12.31 R.3
(2)
The due date for submission of the annual questionnaire is four months after the firm's accounting reference date.
(3)
An authorised professional firm must also, where applicable, submit the other3 report to the FSA in accordance with SUP 16.12.31 R in respect of the other regulated activities it undertakes under (1)(a)3.
3

SUP 16.12.30AR01/01/2008

3An authorised professional firm that must comply with IPRU(INV) 3, 5, 10 or 13 in accordance with IPRU(INV) 2.1.4R must submit the relevant reports in SUP 16.12.4 R to SUP 16.12.29 G, according to the regulated activity groups that its business falls into.

SUP 16.12.31R01/01/2008

2Table of data items from an authorised professional firm

Report	Return (note 1)	Frequency	Due date
Adequate information relating to the following activities:	RMAR (Note 3)	Half yearly (quarterly for sections A to E for larger firms, subject to Note 3 exemptions) (note 2)	For half yearly report: 30 business days after period end For quarterly report: 30 business days after quarter end
(1) insurance mediation activity;
(2) mortgage mediation activity;
(3) retail investment activity;
(4) advising on, or arranging deals in, packaged products, or managing investments for private customers where these activities are the authorised professional firm's "main business" as determined by IPRU(INV) 2.1.2 R (3)
Adequate information relating to mortgage lending and mortgage administration.	MLAR	Quarterly	20 business days after quarter end
Note 1	When giving the report required, a firm must use the return indicated. The RMAR and MLAR are located at SUP 16 Annex 18A and SUP 16 Annex 19A respectively. Guidance on the completion of the data items are located at SUP 16 Annex 18B and SUP 16 Annex 19B respectively.
Note 2	For the purposes of RMAR reporting, a larger firm is a firm whose annual regulated business revenue in its previous financial year was greater than £5m. Annual regulated business revenue for these purposes is a firm's total revenue relating to insurance mediation activity, mortgage mediation activity and retail investment activity.
Note 3	A firm which submits an MLAR is not required to submit sections A and B of the RMAR.
Note 4	Reporting dates are calculated from a firm's accounting reference date.

Financial conglomerates

SUP 16.12.32R01/01/2008

(1)
A firm that is a member of a financial conglomerate must submit financial reports to the FSA in accordance with the table in SUP 16.12.33 R if:
1. (a)
  it is at the head of an FSA regulated EEA financial conglomerate; or
2. (b)
  its Part IV permission contains a relevant requirement.
(2)
In (1)(b), a relevant requirement is one which:
1. (a)
  applies SUP 16.12.33 R to the firm; or
2. (b)
  applies SUP 16.12.33 R to the firm unless the mixed financial holding company of the financial conglomerate to which the firm belongs submits the report required under this rule (as if the rule applied to it).

SUP 16.12.33R01/01/2008

Financial reports from a member of a financial conglomerate (see SUP 16.12.32 R)

Content of Report	Form (Note 1)	Frequency	Due Date
Calculation of supplementary capital adequacy requirements in accordance with one of the four technical calculation methods	Note 2	Note 5	Note 5
Identification of significant risk concentration levels	Note 3	Yearly	4 months after year end
Identification of significant intra-group transactions	Note 4	Yearly	4 months after year end
Report on compliance with PRU 8.4.35 R GENPRU 3.1.35 R where it applies	Note 6	Note 5	Note 5
Note 1	When giving the report required, a firm must use the form indicated, if any.
Note 2	If Part 1 of GENPRU 3 Annex 1GENPRU 3 Annex 1 (method 1), Part 2 of GENPRU 3 Annex 1 (method 2), or Part 3 of GENPRU 3 Annex 1 (method 3) applies, there is no specific form. Adequate information must be provided, and each financial conglomerate for which the FSA is the co-ordinator must discuss with the FSA how to do this.
	(1) a banking / investment conglomerate must use FSA003; and
	(2) an insurance conglomerate must use: (a) (where SUP 16.12.32R (1)(a) applies), Forms 1, 2 and 3 in Appendix 9.1 of IPRU(INS) prepared in accordance with IPRU (INS) 9.35(1); or (b) (in any other case),the Insurance Group Capital Adequacy Reporting Form (Form 95) in Appendix 9.9 of IPRU(INS)
	For the purposes of (b), rules 9.40(1), 9.40(1A), 9.40(3) and 9.40(4) of IPRU(INS) apply as they would if the insurance conglomerate were an insurance group.
Note 3	Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the FSA is the co-ordinator must discuss with the FSA the form of the information to be reported. This should mean that usual information management systems of the financial conglomerate can be used to the extent possible to generate and analyse the information required. When reviewing the risk concentration levels, the FSA will in particular monitor the possible risk of contagion in the financial conglomerate, the risk of a conflict of interests, the risk of circumvention of sectoral rules, and the level or volume of risks.
Note 4	For the purposes of this reporting requirement, an intra-group transaction will be presumed to be significant if its amount exceeds 5% of the total amount of capital adequacy requirements at the level of the financial conglomerate. Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the FSA is the co-ordinator will need to discuss with the FSA the form of the information to be reported. This should mean that usual information management systems of the financial conglomerate can be used to the extent possible to generate and analyse the information required. When reviewing the intra-group transactions, the FSA will in particular monitor the possible risk of contagion in the financial conglomerate, the risk of a conflict of interests, the risk of circumvention of sectoral rules, and the level or volume of risks.
Note 5	The frequency and due date will be as follows: (1)banking / investment conglomerate: frequency is half-yearly with due date 45 business days after period end (2) insurance conglomerate: frequency is yearly with due date four months after period end for the capital adequacy return and three months after period end for the report on compliance with GENPRU 3.1.35 R where it applies.
Note 6	Adequate information must be added as a separate item to the relevant form for sectoral reporting.

Content Options:

View Options:

More Resources: