SUP 16.12 Integrated Regulatory Reporting

Application

SUP 16.12.1G01/01/2021

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)
[deleted]81
2
(1A)
[deleted]81
32
(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 or 13 in accordance with IPRU(INV) 2.1.4R, or 80 that is a CASS debt management firm,47 where SUP 16.12.4 R will apply in respect of the business the firm undertakes)3, which must (unless it is within (3A)) 47comply with SUP 16.12.30 R 2 SUP 16.12.31 R;
11 47 47
(3A)
an authorised professional firm if the only regulated activity it carries on is credit-related regulated activity as a non-mainstream regulated activity; and47
(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.
(5)
UK designated investment firms, which must comply with the reporting requirements in the PRA Rulebook.78

Purpose

SUP 16.12.2G01/01/2022

(1)
Principle 4 requires firms to maintain adequate financial resources. The prudential sourcebooks, which are contained in the Prudential Standards block in the Handbook,89 GENPRU and IFPRU 37 set out the FCA's 65 detailed capital adequacy requirements. By submitting regular data, firms enable the FCA 65 to monitor their compliance with Principle 4 and their prudential requirements.
97 37 37 97 97 97 97 97 37
(2)
The data items submitted help the FCA 65 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 FCA 65 also uses the data items to identify developments across the financial services industry and its constituent sectors.
97 97 97 97
(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 FCA 65 has up-to-date information.
10 97 97

Reporting requirement

SUP 16.12.3R13/04/2018

(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) or (iii) 11applies, submit to the FCA 65 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;
    97 97
  2. (ii)
    unless (iii) applies, where 11 a firm is required to submit completed data items for 11more than one RAG, that11 firm must only submit the data item of the same name and purpose in respect of the lowest numbered RAG applicable to it, RAG 1 being the lowest and RAG 1280 the highest;
    11 11 11 47 47 11
  3. (iii)
    where a firm is, but for this rule, required to submit data items for more than one RAG and this includes the submission of data items in respect of fees, the FOS or FSCS levy, or threshold conditions, that firm must only submit these data items if they belong to the lowest numbered of the RAGs applicable to it;11
    11 97
  4. (iv)
    in the case of a non-EEA bank, or an EEA bank (whether or not it has permission for accepting deposits 11) other than one with permission for cross border services 11only, any data items 11submitted should, unless indicated otherwise, only cover the activities of the branch operation in the United Kingdom;5
    11 11 11
  in the format specified as applicable to the firm in the provision referred to in column (2);
2. (b)
  submit this information 11at the frequency and in respect of the periods set out in the provision referred to in column (3); and
3. (c)
  submit this information 11by 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 FCA;80
65 97 97
(3)
Paragraph97 (2) does not apply to:
1. (a)
  [deleted]70 2
  97 97
2. (aa)
  [deleted]73
  56
3. (b)
  firms in RAG 2 in relation to the reporting requirements for RAG 2 activities; and2
4. (c)
  those data items 70 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 16.12.3-AG01/01/2022

[deleted]89

SUP 16.12.3-BG01/01/2022

[deleted]89

45 82 82

SUP 16.12.3AG13/04/2018

[deleted]80

SUP 16.12.3BG06/07/2009

Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.11

SUP 16.12.4R01/01/2022

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 date32 32
	27 12 12	37
RAG 1	• accepting deposits • meeting of repayment claims 76 managing dormant account funds (including the investment of such funds)76	RAG 1 firms should complete their prudential reporting requirements as set out in the PRA Rulebook.76
RAG 2.1	• effecting contracts of insurance • carrying out contracts of insurance • entering as provider into a funeral plan contract	71 2	71 2	71 2
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 (except P2P agreements) 67 (excluding retail investment activities) • arranging (bringing about) deals in investments (excluding retail investment activities) • advising on P2P agreements (when carried on exclusively with or for professional clients)67	SUP 16.12.10 R2 SUP 16.12.11 R 78 89 37 37	SUP 16.12.10 R2 SUP 16.12.12 R 78 37	SUP 16.12.10 R2 SUP 16.12.13 R
RAG 4	• managing investments • establishing, operating or winding up a collective investment scheme • establishing, operating or winding up a stakeholder pension scheme • establishing, operating or winding up a personal pension scheme2 • managing an AIF 38 • managing a UK UCITS 82 • operating an electronic system in relation to lending (FCA-authorised persons only)48 38 38 38 5	SUP 16.12.14 R2 SUP 16.12.15 R78 89 37 37	SUP 16.12.14 R2 SUP 16.12.16 R78 37	SUP 16.12.14 R2 SUP 16.12.17 R
RAG 5	• home finance administration or home finance providing activity 11 • the activity of a P2P platform operator facilitating a home finance transaction, where the lender or provider does not require permission to enter into the transaction83 11	76SUP 16.12.18BR 37 and SUP 16.12.18C R58 2 58	76SUP 16.12.18BR 37 and SUP 16.12.18C R58 2 58	76SUP 16.12.18BR 37 and SUP 16.12.18C R58 2 58
RAG 6	• safeguarding and administration of assets (without arranging) • arranging safeguarding and administration of assets • acting as trustee or depositary of an AIF 38 • acting as trustee or depositary of a UK UCITS 82 38 40 38 38	SUP 16.12.19A R2	SUP 16.12.20 R2	SUP 16.12.21 R2
RAG 7	• retail investment activities • advising on P2P agreements (except when carried on exclusively with or for professional clients)67 • advising on pensions transfers & opt-outs • arranging (bringing about deals) in retail investments	SUP 16.12.22A R 89 37 78 37	SUP 16.12.23A R 78 37 37	SUP 16.12.24AR78
RAG 8	• making arrangements with a view to transactions in investments • operating a multilateral trading facility4 • operating an organised trading facility35	SUP 16.12.25AR 89 80 37 78 37	SUP 16.12.26 R	SUP 16.12.27 R
RAG 9	• home finance mediation activity 14 • insurance distribution activity 84 (non-investment insurance contracts) 14	SUP 16.12.28A R14	SUP 16.12.28A R14	SUP 16.12.28A R14
RAG 10	• the activities of an RIE 97 97	SUP 16.12.29 G2	SUP 16.12.29 G2	SUP 16.12.29 G2 32
32 RAG 11 81	bidding in emissions auctions 87 81	SUP 16.12.29AR87 81	SUP 16.12.29AR87 81	SUP 16.12.29AR87 81
47 RAG 12 71	• credit-related regulated activity	SUP 16.12.29C R	SUP 16.12.29C R	SUP 16.12.29C R

SUP 16.12.4BG01/01/2022

[deleted]89

Investment firm group reporting

SUP 16.12.4CG01/01/2022

89MIFIDPRU 9 contains reporting requirements for:

(1)
UK parent entities of investment firm groups that are subject to consolidation under MIFIDPRU 2.5; and
(2)
parent undertakings that are subject to the group capital test.

The reporting requirements apply even if the UK parent entity or parent undertaking is not an authorised person.

3

SUP 16.12.5R01/07/2017

[deleted]76

SUP 16.12.6R01/07/2017

[deleted]76

SUP 16.12.7R01/07/2017

[deleted]76

Regulated Activity Group 2.2

SUP 16.12.9R01/01/2022

2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below.11

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

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. 11

11	Member's adviser 97		the Society (note 1)
Description of data item 76	Frequency	Submission deadline	Description of data item	Frequency	Submission deadline
			Annual Lloyd's return	Annually	6 months after the Society's accounting reference date
			Syndicate accounts and reports (note 2)	Annually	6 months after the Society's accounting reference date
Quarterly reporting statement	Quarterly	15 business days after the quarter end
Balance Sheet
FSA001 (note89 20) or 13	Quarterly or half yearly	(note 14)
FSA029	Quarterly (note 14)	(note 14)
Income Statement
FSA002 (note20), or 13	Quarterly or half yearly (note 14)	(note 14)
FSA030	Quarterly	(note 14)
Capital Adequacy
FSA003 (notes 4, 20) or	Monthly, quarterly or half yearly (note 14)	(note 14)
FSA033 (note 12) or	Quarterly	(note 14)
FSA034 (note 13) or	Quarterly	(note 14)
FSA035 (note 13)	Quarterly	(note 14)
Credit Risk
FSA004 (notes 5, 20) 13	Quarterly or half yearly (note 14)	(note 14)
Market Risk
FSA005 (notes 6, 20) 13	Quarterly or half yearly (note 14)	(note 14)
13
13	13	13
13
13	13	13
Large Exposures
FSA008 (note 2089)15 15 13	Quarterly	20 business days (note 19)
13
13	13	13
13
13	13	13
13
13	13	13
13
13	13	13
13
13	13	13
Note 1	The Society must prepare its reports in the format specified in IPRU(INS) Appendix 9.11, unless Note 2 applies.
Note 2	The Society must ensure that the annual syndicate accounts and reports are prepared in accordance with the Insurance Accounts Directive (Lloyd's Syndicate and Aggregate Accounts) Regulations 2008 (S.I. 2008/1950).
Note 3	[deleted]97 97
Note 4	Only firms subject to IPRU(INV) 4 report data item FSA003.
Note 5	This applies to a firm that is required to submit data item FSA003 and, at anytime within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA004 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 77A in data item FSA003 is greater than £10 million, or its currency equivalent, at the relevant reporting date for the firm.
Note 6	This applies to a firm that is required to submit data item FSA003 and, at anytime within the 12 months up to its latest accounting reference date ("the relevant period"), was reporting data item FSA005 ("Firm A") or not reporting this item ("Firm B"). In the case of Firm A it must report this data item if one or both of its last two submissions in the relevant period show that the threshold was exceeded. In the case of Firm B it must report this item if both the last two submissions in the relevant period show that the threshold has been exceeded. The threshold is exceeded where data element 93A in data item FSA003 is greater than £50 million, or its currency equivalent, at the relevant reporting date for the firm.
Note 7	[deleted]13 13
Note 8	[deleted]13 13
Note 9	[deleted]13 13
Note 10	[deleted]13 13
Note 11	[deleted]13 13
Note 12	FSA033 is only applicable to firms subject to IPRU(INV) 3.80
Note 13	Only applicable to firms subject to IPRU(INV) 5. FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R74, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed76. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R74.
Note 14	89All UK consolidation group reports report half yearly on 45 business days submission. All other firms report monthly on 20 business days submission. 37 37 37
Note 15	[deleted]89
Note 16	[deleted]13 13
Note 17	[deleted]13 13
Note 18	[deleted]13 13
Note 19	UK consolidation group reports have 45 business days submission.
Note 20	Firms that are members of a UK consolidation group are also required to submit FSA001, FSA002, FSA003, FSA004, FSA005 and FSA008 on a UK consolidation group basis.
15Note 21	[deleted]89 37 37 37

SUP 16.12.9AG01/01/2022

A member’s 80 adviser that is also a MIFIDPRU investment firm 89 will80 also fall under one of the higher number RAGs that apply to MIFIDPRU investment firms 89. That means76 it will have to report76 data items in addition to those76 that it has to supply under RAG 2.2.

13 76 45 45 76

Regulated Activity Group 3

SUP 16.12.10R31/12/2014

(1)
2SUP 16.12.11 R to SUP 16.12.13 R do not apply to:
1. (a)
  a lead regulated firm (except in relation to data items 47 to 55 (inclusive));13
2. (b)
  an OPS firm;
3. (c)
  a local authority;3
4. (d)
  a service company.3
(2)
A PRA 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.55
55
(3)
A PRA 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.55
55

SUP 16.12.11R01/01/2022

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

89Description of data item	Firms’ prudential category and applicable data items (note 1)
	MIFIDPRU investment firms	Firms other than MIFIDPRU investment firms
	MIFIDPRU investment firms	IPRU(INV) Chapter 3	IPRU(INV) Chapter 5	91	IPRU(INV) Chapter 13
Solvency statement	No standard format (note 4)	No standard format (note 6)	No standard format (note 4)
Balance sheet	FSA029 (note 2)	FSA029 (note 5)	FSA029	91	Section A RMAR
Income statement	FSA030 (note 2)	FSA030 (note 5)	FSA030	91	Section B RMAR
Capital adequacy	MIF001 (note 2 and 3)	FSA033 (note 5)	FSA034 or FSA035 or FIN071 (note 7)	91	Section D1 RMAR
Supplementary capital data for collective portfolio management investment firms	FIN067 (note 13)
ICARA assessment questionnaire	MIF007 (note 3)
Threshold conditions					Section F RMAR
Client money and client assets	FSA039	FSA039	FSA039	91	Section C RMAR
CFTC	FSA040 (note 8)	FSA040 (note 8)	FSA040 (note 8)	91	FSA040 (note 8)
Liquidity	MIF002 (notes 2, 3 and 10)
Metrics reporting	MIF003 (notes 2 and 3)
Concentration risk (non-K-CON)	MIF004 (notes 2, 3 and 11)
Concentration risk (K-CON)	MIF005 (notes 2, 3 and 11)
Group capital test	MIF006 (notes 3 and 12)
Liquidity Questionnaire	MLA-M (note 9)	MLA-M (note 9)	MLA-M (note 9)	91	MLA-M (note 9)
Note 1	All firms (except MIFIDPRU investment firms in relation to items reported under MIFIDPRU 9) must, when submitting the completed data item required, use the format of the data item set out in SUP 16 Annex 24R. Guidance notes for completion of the data items are contained in SUP 16 Annex 25G.
Note 2	A UK parent entity of an investment firm group to which consolidation applies under MIFIDPRU 2.5 must also submit this report on the basis of the consolidated situation.
Note 3	Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9.
Note 4	Only applicable to a firm that is a sole trader or partnership. Where the firm is a partnership, this report must be submitted by each partner.
Note 5	Except if the firm is an adviser (as referred to in IPRU-INV (3)-60(4)R).
Note 6	Only required in the case of an adviser (as referred to in IPRU-INV (3)-60(4)R)) that is a sole trader.
Note 7	FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R.
Note 8	Only applicable to firms granted a Part 30 exemption order and operating an arrangement to cover forward profits on the London Metals Exchange.
Note 9	Only applicable to RAG 3 firms carrying on home financing or home finance administration connected to regulated mortgage contracts, unless as at 26 April 2014 the firm’s Part 4A permission was and remains subject to a restriction preventing it from undertaking new home financing or home finance administration connected to regulated mortgage contracts.
Note 10	Does not apply to an SNI MIFIDPRU investment firm which has been granted an exemption from the liquidity requirements in MIFIDPRU 6.
Note 11	Only applicable to a non-SNI MIFIDPRU investment firm.
Note 12	Only applicable to a parent undertaking to which the group capital test applies.
Note 13	Only applicable to firms that are collective portfolio management investment firms.

SUP 16.12.11BR13/04/2018

[deleted]80

SUP 16.12.12R01/01/2022

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.

89Data item	Non-SNI MIFIDPRU investment firm	SNI MIFIDPRU investment firm	Investment firm group	Firm other than a MIFIDPRU investment firm
Solvency statement	Annually	Annually		Annually
FSA029	Quarterly	Quarterly	Quarterly	Quarterly
FSA030	Quarterly	Quarterly	Quarterly	Quarterly
FSA031				Quarterly
FSA033				Quarterly
FSA034				Quarterly
FSA035				Quarterly
FSA039	Half yearly	Half yearly		Half yearly
FSA040	Quarterly	Quarterly		Quarterly
FIN067	Quarterly (note 3)	Quarterly (note 3)
FIN071				Quarterly
MIF001	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF002	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF003	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF004	Quarterly (note 3)		Quarterly (note 3)
MIF005	Quarterly		Quarterly
MIF006	Quarterly (note 3)	Quarterly (note 3)
MIF007	Annually (note 4)	Annually (note 4)
Section A RMAR				Half yearly (note 1) Quarterly (note 2)
Section B RMAR				Half yearly (note 1) Quarterly (note 2)
Section C RMAR				Half yearly (note 1) Quarterly (note 2)
Section D1 RMAR				Half yearly (note 1) Quarterly (note 2)
Section F RMAR				Half yearly
MLA-M	Quarterly	Quarterly	Quarterly	Quarterly
Note 1	Annual regulated business revenue up to and including £5 million.
Note 2	Annual regulated business revenue over £5 million.
Note 3	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not by reference to the firm’s accounting reference date. The relevant quarters end on the last business day of March, June, September and December.
Note 4	The reporting period for MIF007 is determined by the date on which the firm reviews its ICARA process under MIFIDPRU 7.8.2R and the submission date that applies under MIFIDPRU 7.8.4R.

SUP 16.12.13R01/01/2022

The applicable due dates for submission referred to in 11SUP 16.12.4 R11 2 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, unless indicated otherwise.13

89 Data item	Quarterly	Half yearly	Annual
Solvency statement			3 months
FSA029	20 business days (note 1) 30 business days (note 2)
FSA030	20 business days (note 1) 30 business days (note 2)
FSA031	20 business days
FSA033	20 business days
FSA034	20 business days
FSA035	20 business days
FSA039		30 business days
FSA040	15 business days
FIN067	20 business days
FIN071	20 business days
MIF001	20 business days (note 1) 30 business days (note 2)
MIF002	20 business days (note 1) 30 business days (note 2)
MIF003	20 business days (note 1) 30 business days (note 2)
MIF004	20 business days (note 1) 30 business days (note 2)
MIF005	20 business days (note 1) 30 business days (note 2)
MIF006	20 business days
MIF007	The submission date that applies under MIFIDPRU 7.8.4R
Section A RMAR	30 business days	30 business days
Section B RMAR	30 business days	30 business days
Section C RMAR	30 business days	30 business days
Section D1 RMAR	30 business days	30 business days
Section F RMAR		30 business days
MLA-M	20 business days
Note 1	For reports relating to the position of an individual firm.
Note 2	For reports relating to the consolidated situation of an investment firm group.

SUP 16.12.13AR13/04/2018

[deleted]80

Regulated Activity Group 4

SUP 16.12.14R31/12/2014

(1)
2SUP 16.12.15 R to SUP 16.12.17 R do not apply to:
1. (a)
  a lead regulated firm (except in relation to data items 47 to 55 (inclusive));13
2. (b)
  an OPS firm;
3. (c)
  a local authority.
(2)
[deleted]55
55

SUP 16.12.15R01/01/2022

The applicable data items referred to in SUP 16.12.4 R are set out76 according to firm type76 in the table below:

89Description of data item	Firms’ prudential category and applicable data items (note 1)
	MIFIDPRU investment firms	Firms other than MIFIDPRU investment firms
		IPRU(INV) Chapter 3	IPRU(INV) Chapter 5	91	IPRU(INV) Chapter 11 (collective portfolio management firms only)	IPRU(INV) Chapter 12	IPRU(INV) Chapter 13
Solvency statement (note 2)	No standard format		No standard format		No standard format
Balance sheet	FSA029 (note 3)	FSA029	FSA029	91	FSA029	FSA029	Section A RMAR
Income statement	FSA030 (note 3)	FSA030	FSA030	91	FSA030	FSA030	Section B RMAR
Capital adequacy	MIF001 (note 3 and 4)	FSA033	FSA034 or FSA035 or FIN071 (note 5)	91	FIN066	FIN069	Section D1 RMAR
ICARA assessment questionnaire	MIF007 (note 4)
Supplementary capital data for collective portfolio management investment firms	FIN067 (note 9)
Threshold conditions							Section F RMAR
Volumes and types of business		FSA038	FSA038	91	FSA038		FSA038
Client money and client assets	FSA039	FSA039	FSA039	91	FSA039	FSA039	Section C RMAR
Liquidity	MIF002 (notes 3, 4 and 6)
Metrics monitoring	MIF003 (notes 3 and 4)
Concentration risk (non-K-CON)	MIF004 (notes 3, 4 and 7)
Concentration risk (K-CON)	MIF005 (notes 3, 4 and 7)
Group capital test	MIF006 (notes 4 and 8)
Information on P2P agreements						FIN070
Note 1	All firms, except MIFIDPRU investment firms in relation to items reported under MIFIDPRU 9, must, when submitting the completed data item required, 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	Only applicable to a firm that is a sole trader or partnership. Where the firm is a partnership, this report must be submitted by each partner.
Note 3	A UK parent entity of an investment firm group to which consolidation applies under MIFIDPRU 2.5 must also submit this report on the basis of the consolidated situation.
Note 4	Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9.
Note 5	FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R.
Note 6	Does not apply to an SNI MIFIDPRU investment firm which has been granted an exemption from the liquidity requirements in MIFIDPRU [6].
Note 7	Only applicable to a non-SNI MIFIDPRU investment firm.
Note 8	Only applicable to a parent undertaking to which the group capital test applies.
Note 9	Only applicable to firms that are collective portfolio management investment firms.

SUP 16.12.15AG01/01/2022

[deleted]89

80 13 45 45 45 45 45 45 45 45

SUP 16.12.15BR13/04/2018

[deleted]80

SUP 16.12.16R01/01/2022

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.

89 Data item	Non-SNI MIFIDPRU investment firm	SNI MIFIDPRU investment firm	Investment firm group	Firm other than a MIFIDPRU investment firm
Solvency statement	Annually	Annually		Annually
FSA029	Quarterly	Quarterly	Quarterly	Quarterly
FSA030	Quarterly	Quarterly	Quarterly	Quarterly
FSA031				Quarterly
FSA033				Quarterly
FSA034				Quarterly
FSA035				Quarterly
FSA039	Half yearly	Half yearly		Half yearly
FIN067	Quarterly (note 3)	Quarterly (note 3)
FIN071				Quarterly
MIF001	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF002	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF003	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF004	Quarterly (note 3)		Quarterly (note 3)
MIF005	Quarterly		Quarterly
MIF006	Quarterly (note 3)	Quarterly (note 3)
MIF007	Annually (note 4)	Annually (note 4)
Section A RMAR				Half yearly (note 1) Quarterly (note 2)
Section B RMAR				Half yearly (note 1) Quarterly (note 2)
Section C RMAR				Half yearly (note 1) Quarterly (note 2)
Section D1 RMAR				Half yearly (note 1) Quarterly (note 2)
Section F RMAR				Half yearly 90
Note 1	Annual regulated business revenue up to and including £5 million.
Note 2	Annual regulated business revenue over £5 million.
Note 3	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not by reference to the firm’s accounting reference date. The relevant quarters end on the last business day of March, June, September and December.
Note 4	The reporting period for MIF007 is determined by the date on which the firm reviews its ICARA process under MIFIDPRU 7.8.2R and the submission date that applies under MIFIDPRU 7.8.4R.

SUP 16.12.16AR13/04/2018

[deleted]80

SUP 16.12.17R01/01/2022

89 Data item	Quarterly	Half yearly	Annual
Solvency statement			3 months
FSA029	20 business days (note 1) 30 business days (note 2)
FSA030	20 business days
FSA031	20 business days
FSA033	20 business days
FSA034	20 business days
FSA035	20 business days
FSA039		30 business days
FIN067	20 business days
FIN071	20 business days
MIF001	20 business days (note 1) 30 business days (note 2)
MIF002	20 business days (note 1) 30 business days (note 2)
MIF003	20 business days (note 1) 30 business days (note 2)
MIF004	20 business days (note 1) 30 business days (note 2)
MIF005	20 business days (note 1) 30 business days (note 2)
MIF006	20 business days
MIF007	The submission date that applies under MIFIDPRU 7.8.4R
Section A RMAR	30 business days	30 business days
Section B RMAR	30 business days	30 business days
Section C RMAR	30 business days	30 business days
Section D1 RMAR	30 business days	30 business days
Section F RMAR		30 business days
Note 1	For reports relating to the position of an individual firm.
Note 2	For reports relating to the consolidated situation of an investment firm group.

SUP 16.12.17AR13/04/2018

[deleted]80

Regulated Activity Group 5

SUP 16.12.18R01/01/2015

SUP 16.12.18AR13/04/2018

[deleted]80

46 46 46 46 46

SUP 16.12.18AAR21/03/2016

(1)
SUP 16.12.18B R and SUP 16.12.18C R do58 not apply to:
58
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 16.12.18BR04/06/2019

The 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.

46Description of data item	Data item (note 1)	Frequency	Submission deadline
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(notes 4 and 5)70 58	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
Sale and rent back	Section K MLAR	Annually	30 business days
Credit Risk (notes 2 and 4)58 58	Section L MLAR	Quarterly	20 business days
Liquidity (notes 3 and 4)58 58	Section M MLAR	Quarterly	20 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 are set out in SUP 16 Annex 19B.
Note 2	Only applicable to a firm that has one or more exposures that satisfy the conditions set out in MIPRU 4.2A.4 R, and: - has permission to carry on any home financing which is connected to regulated mortgage contracts; or - has permission to carry on home financing and home finance administration which is connected to regulated mortgage contracts (and no other activity); or - has permission to carry on home finance administration which is connected to regulated mortgage contracts and has all or part of the home finance transactions that it administers on its balance sheet.
Note 3	Only applicable to a firm that:64 - is80 subject to MIPRU 4.2D; -80 has no restriction to its Part 4A permission preventing it from undertaking new home financing or home finance administration connected to regulated mortgage contracts; and - has permission to carry on any home financing or home finance administration connected to regulated mortgage contracts. 64 64
Note 4	Not applicable if the firm exclusively carries on home finance administration or home finance providing activities in relation to second charge regulated mortgage contracts or legacy CCA mortgage contracts (or both)66. Also not applicable if the firm is a P2P platform operator facilitating home finance transactions.83
70Note 5	Only applicable to a firm that is subject to MIPRU 4.2 (Capital resources requirements).

SUP 16.12.18CR01/10/2020

58Additional applicable data items, reporting frequencies and submission deadlines referred to in SUP 16.12.4 R are set out in the table below for a firm carrying on home finance administration or home finance providing activities in relation to second charge regulated mortgage contracts. 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
Analysis of second charge loans to customers	Section A4 64MLAR	Quarterly	20 business days
Second charge business flow and rates	Section D1 64MLAR	Quarterly	20 business days
Second charge lending to individuals	Section E1 64MLAR	Quarterly	20 business days
Second charge lending - arrears analysis	Section F1 MLAR64	Quarterly	20 business days
85Second charge mortgage administration – business profile	Section G1 MLAR	Quarterly	20 business days
Second charge mortgage administration - arrears analysis	Section H1 MLAR64	Quarterly	20 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 19AA R. Guidance notes for the completion of the data items are set out in SUP 16 Annex 19B.

Regulated Activity Group 6

SUP 16.12.19R31/12/2014

(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)
[deleted]55
55

SUP 16.12.19AR01/01/2022

2The applicable data items 80 referred to in SUP 16.12.4 R are set out according to type of firm 8 in the table below:

8 8 8

Description of data item 11	Firms’76 prudential category and applicable data items 76 (note 1)
Description of data item 11	IPRU(INV) Chapter 3	IPRU(INV) Chapter 5	91	IPRU(INV) Chapter 13	43
Solvency statement (note 6)5		No standard format5			43
Balance sheet	FSA029 11	FSA029 11	91	Section A RMAR89 11	43 11
Income statement	FSA030 11	FSA030 11	91	Section B RMAR89 11	43 11
Capital adequacy	FSA033 11	FSA034 or FSA035 or FIN07152or FIN072 69 (note 4)11	91	Section D1 RMAR89 50 50 62 20	43 11
5Threshold conditions				Section F RMAR89 24
Client money and client assets	FSA039	FSA039	91	Section C RMAR 5	11 43
69Pillar 2 questionnaire		FSA019 (note 8)
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	[deleted]24 24
Note 3	[deleted]11 11
Note 4	FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R74, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed76. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R74, unless76 the firm is the depositary of a UCITS scheme in which case, FIN072 must be completed75.52 75 69 75 74 69
Note 5	[deleted]89 50 5
Note 6	Only applicable to a firm that is a partnership, when the report must be submitted by each partner.
5Note 7	[deleted]89 11 24 24 62 24 11
69Note 8	Only applicable to a firm that is the depositary of a UCITS scheme.

SUP 16.12.20R13/04/2018

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.

Solvency statement	Annually
69FSA019	Annually
FSA029	Quarterly 8
FSA030	Quarterly 8
FSA031	Quarterly
FSA032	Quarterly
FSA033	Quarterly 8
FSA034	Quarterly 8
FSA035	Quarterly 8 43
FSA039	Half yearly11
52FIN071	Quarterly
69FIN072	Quarterly
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)
Sections D1 and D2 RMAR80 50 50 50 62	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 16.12.21R13/04/2018

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	Quarterly18	Half yearly18	Annual18
Solvency statement			3 months
69FSA019			2 months
FSA029	20 business days		11
FSA030	20 business days		11
FSA031	20 business days
FSA032	20 business days
FSA033	20 business days		11
FSA034	20 business days		11
FSA035	20 business days		11 43
FSA039		30 business days
75 69
FSA040	15 business days 3
52FIN071	20 business days
75FIN072	20 business days
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
Sections D1 and D2 RMAR80 49 17 49 50 62	30 business days	30 business days
5Section F RMAR		30 business days

Regulated Activity Group 7

SUP 16.12.22R31/12/2014

(1)
2SUP 16.12.22A R to SUP 16.12.24 R do not apply to:
1. (a)
  a lead regulated firm (except in relation to data items 47 to 55 (inclusive));13
2. (b)
  an OPS firm;
3. (c)
  a local authority.
(2)
[deleted]55
55

SUP 16.12.22AR01/01/2022

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

89Description of data item	Firms’ prudential category and applicable data item (note 1)
89Description of data item	MIFIDPRU investment firms	Firms subject to IPRU(INV) Chapter 13	Firms that are also in one or more of RAGs 2 to 6 and not subject to IPRU(INV) Chapter 13
Solvency statement	No standard format (note 2)
Balance sheet	FSA029 (note 3)	Section A RMAR
Income statement	FSA030 (note 3)	Section B RMAR
Capital adequacy	MIF001 (notes 3 and 6)	Section D1 RMAR (note 9)
Liquidity	MIF002 (notes 3, 4 and 6)
Metrics monitoring	MIF003 (notes 3 and 6)
Concentration risk (non-K-CON)	MIF004 (notes 3, 5 and 6)
Concentration risk (K-CON)	MIF005 (notes 3, 5 and 6)
Group capital test	MIF006 (notes 6 and 8)
ICARA assessment questionnaire	MIF007 (note 6)
Supplementary capital data for collective portfolio management investment firms	FIN067 (note 10)
Professional indemnity insurance (note 11)90	Section E RMAR	Section E RMAR	Section E RMAR
Threshold conditions		Section F RMAR
Training and competence	Section G RMAR	Section G RMAR	Section G RMAR
COBS data	Section H RMAR	Section H RMAR	Section H RMAR
Client money and client assets	Section C RMAR	Section C RMAR
Fees and levies	Section J RMAR	Section J RMAR
Adviser charges	Section K RMAR (note 7)	Section K RMAR (note 7)	Section K RMAR (note 7)
Note 1	When submitting the completed data item required, a firm (except a MIFIDPRU investment firm in relation to an item reported under MIFIDPRU 9) must use the format of the data item set out in SUP 16 Annex 24R, or SUP 16 Annex 18AR in the case of the RMAR. Guidance notes for completion of the data items are contained in SUP 16 Annex 25, or SUP 16 Annex 18BG in the case of the RMAR.
Note 2	Only applicable to a firm that is a sole trader or partnership. Where the firm is a partnership, this report must be submitted by each partner.
Note 3	A UK parent entity of an investment firm group to which consolidation applies under MIFIDPRU 2.5 must also submit this report on the basis of the consolidated situation.
Note 4	Does not apply to an SNI MIFIDPRU investment firm which has been granted an exemption from the liquidity requirements in MIFIDPRU 6.
Note 5	Only applicable to a non-SNI MIFIDPRU investment firm.
Note 6	Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9.
Note 7	This item only applies to firms that provide advice on retail investment products and P2P agreements.
Note 8	Only applicable to a parent undertaking to which the group capital test applies.
Note 9	Where a firm submits data items for both RAG 7 and RAG 9, the firm must complete Section D1.
Note 10	Only applicable to firms that are collective portfolio management investment firms.
Note 11	Only applicable to firms that are subject to an FCA requirement to hold professional indemnity insurance and are not MIFIDPRU investment firms.90

SUP 16.12.22BG01/01/2022

[deleted]89

13 45 45 80 45 45 45 45 45 45

SUP 16.12.22CR13/04/2018

[deleted]80

SUP 16.12.23R13/04/2018

[deleted]80

SUP 16.12.23AR01/01/2022

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.45

89 Data item	Frequency
89 Data item	Non-SNI MIFIDPRU investment firm	SNI MIFIDPRU investment firm	Investment firm group	Annual regulated business revenue up to and including £5 million	Annual regulated business revenue over £5 million
Solvency statement	Annually	Annually
FSA029	Quarterly	Quarterly	Quarterly
FSA030	Quarterly	Quarterly	Quarterly
FIN067	Quarterly	Quarterly
MIF001	Quarterly (note 1)	Quarterly (note 1)	Quarterly (note 1)
MIF002	Quarterly (note 1)	Quarterly (note 1)	Quarterly (note 1)
MIF003	Quarterly (note 1)	Quarterly (note 1)	Quarterly (note 1)
MIF004	Quarterly (note 1)		Quarterly (note 1)
MIF005	Quarterly		Quarterly
MIF006	Quarterly (note 1)	Quarterly (note 1)
MIF007	Annually (note 2)	Annually (note 2)
Section A RMAR				Half yearly	Quarterly
Section B RMAR				Half yearly	Quarterly
Section C RMAR				Half yearly	Quarterly
Section D1 RMAR				Half yearly	Quarterly
Section E RMAR	Half yearly	Half yearly	Half yearly	Half yearly	Quarterly
Section F RMAR	Half yearly	Half yearly	Half yearly	Half yearly	Half yearly
Section G RMAR	Half yearly	Half yearly	Half yearly	Half yearly	Half yearly
Section H RMAR	Half yearly	Half yearly	Half yearly	Half yearly	Half yearly
Section J RMAR	Annually	Annually	Annually	Annually	Annually
Section K RMAR	Annually	Annually	Annually	Annually	Annually
Note 1	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not by reference to the firm’s accounting reference date. The relevant quarters end on the last business day of March, June, September and December.
Note 2	The reporting period for MIF007 is determined by the date on which the firm reviews its ICARA process under MIFIDPRU 7.8.2R and the submission date that applies under MIFIDPRU 7.8.4R.

SUP 16.12.24R13/04/2018

[deleted]80

SUP 16.12.24AR01/01/2022

45The 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 16.12.23A R, unless indicated otherwise.

89 Data item	Quarterly	Half yearly	Annual
Solvency statement			3 months
FSA029	20 business days (note 1) 30 business days (note 2)
FSA030	20 business days (note 1) 30 business days (note 2)
FIN067	20 business days
MIF001	20 business days (note 1) 30 business days (note 2)
MIF002	20 business days (note 1) 30 business days (note 2)
MIF003	20 business days (note 1) 30 business days (note 2)
MIF004	20 business days (note 1) 30 business days (note 2)
MIF005	20 business days (note 1) 30 business days (note 2)
MIF006	20 business days
MIF007	The submission date that applies under MIFIDPRU 7.8.4R
Section A RMAR	30 business days	30 business days
Section B RMAR	30 business days	30 business days
Section C RMAR	30 business days	30 business days
Section D1 RMAR	30 business days	30 business days
Section E RMAR	30 business days	30 business days
Section F RMAR		30 business days
Section G RMAR		30 business days
Section H RMAR		30 business days
Section J RMAR			30 business days
Section K RMAR		30 business days
Note 1	For reports relating to the position of an individual firm.
Note 2	For reports relating to the consolidated situation of an investment firm group.

Regulated Activity Group 8

SUP 16.12.25R31/12/2014

(1)
2SUP 16.12.25A R does not apply to:
1. (a)
  a lead regulated firm (except in relation to data items 47 to 55 (inclusive));13
2. (b)
  an OPS firm;
3. (c)
  a local authority;
4. (d)
  a service company.
(2)
[deleted]55
55
(3)
[deleted]55
55

SUP 16.12.25AR01/01/2022

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

89Description of data item	Firms’ prudential category and applicable data items (note 1)
	MIFIDPRU investment firms	Firms other than MIFIDPRU investment firms
	MIFIDPRU investment firms	IPRU(INV) Chapter 3	IPRU(INV) Chapter 5	91	IPRU(INV) Chapter 13
Solvency statement (note 2)	No standard format
Balance sheet	FSA029 (note 3)	FSA029	FSA029	91	Section A RMAR
Income statement	FSA030 (note 3)	FSA030	FSA030	91	Section B RMAR
Capital adequacy	MIF001 (notes 3 and 5)	FSA033	FSA034 or FSA035 or FIN071 (note 4)	91	Section D1 RMAR
Liquidity	MIF002 (notes 3 and 5)
Metrics monitoring	MIF003 (notes 3 and 5)
Concentration risk (non-K-CON)	MIF004 (notes 3, 5 and 7)
Concentration risk (K-CON)	MIF005 (notes 3, 5 and 7)
Group capital test	MIF006 (notes 5 and 6)
ICARA assessment questionnaire	MIF007 (note 5)
Threshold conditions					Section F RMAR (note 17)
Client money and client assets	FSA039	FSA039	FSA039	91	Section C RMAR (note 13) or FSA039
Note 1	All firms (except MIFIDPRU investment firms in relation to items reported under MIFIDPRU 9) when submitting the completed data item required, 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	Only applicable to a firm that is a sole trader or partnership. Where the firm is a partnership, this report must be submitted by each partner.
Note 3	A UK parent entity of an investment firm group to which consolidation applies under MIFIDPRU 2.5 must also submit this report on the basis of the consolidated situation.
Note 4	FSA034 must be completed by a firm not subject to the exemption in IPRU(INV) 5.4.2R, unless it is a firm whose permitted business includes establishing, operating or winding up a personal pension scheme, in which case FIN071 must be completed. FSA035 must be completed by a firm subject to the exemption in IPRU(INV) 5.4.2R.
Note 5	Data items MIF001 – MIF007 must be reported in accordance with the rules in MIFIDPRU 9.
Note 6	Only applicable to a parent undertaking to which the group capital test applies.
Note 7	Only applicable to a non-SNI MIFIDPRU investment firm.

SUP 16.12.25BG01/01/2022

[deleted]89

13 45 45 45 45 45 45 45 45

SUP 16.12.25CR13/04/2018

[deleted]80

SUP 16.12.26R01/01/2022

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.

89 Data item	Non-SNI MIFIDPRU investment firm	SNI MIFIDPRU investment firm	Investment firm group	Firm other than a MIFIDPRU investment firm
Solvency statement	Annually	Annually		Annually
FSA029	Quarterly	Quarterly	Quarterly	Quarterly
FSA030	Quarterly	Quarterly	Quarterly	Quarterly
FSA031				Quarterly
FSA033				Quarterly
FSA034				Quarterly
FSA035				Quarterly
FSA039	Half yearly	Half yearly		Half yearly
FIN071				Quarterly
MIF001	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF002	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF003	Quarterly (note 3)	Quarterly (note 3)	Quarterly (note 3)
MIF004	Quarterly (note 3)		Quarterly (note 3)
MIF005	Quarterly		Quarterly
MIF006	Quarterly	Quarterly
MIF007	Annually (note 4)	Annually (note 4)
Section A RMAR				Half yearly (note 1) Quarterly (note 2)
Section B RMAR				Half yearly (note 1) Quarterly (note 2)
Section C RMAR				Half yearly (note 1) Quarterly (note 2)
Section D1 RMAR				Half yearly (note 1) Quarterly (note 2)
Section F RMAR				Half yearly
Note 1	Annual regulated business revenue up to and including £5 million.
Note 2	Annual regulated business revenue over £5 million.
Note 3	Reporting frequencies and reporting periods for this data item are calculated on a calendar year basis and not by reference to the firm’s accounting reference date. The relevant quarters end on the last business day of March, June, September and December.
Note 4	The reporting period for MIF007 is determined by the date on which the firm reviews its ICARA process under MIFIDPRU 7.8.2R and the submission date that applies under MIFIDPRU 7.8.4R.

SUP 16.12.26AR13/04/2018

[deleted]80

SUP 16.12.27R01/01/2022

89 Data item	Quarterly	Half yearly	Annual
Solvency statement			3 months
FSA029	20 business days (note 1) 30 business days (note 2)
FSA030	20 business days (note 1) 30 business days (note 2)
FSA031	20 business days
FSA033	20 business days
FSA034	20 business days
FSA035	20 business days
FSA039		30 business days
FIN071	20 business days
MIF001	20 business days (note 1) 30 business days (note 2)
MIF002	20 business days (note 1) 30 business days (note 2)
MIF003	20 business days (note 1) 30 business days (note 2)
MIF004	20 business days (note 1) 30 business days (note 2)
MIF005	20 business days (note 1) 30 business days (note 2)
MIF006	20 business days
MIF007	The submission date that applies under MIFIDPRU 7.8.4R
Section A RMAR	30 business days	30 business days
Section B RMAR	30 business days	30 business days
Section C RMAR	30 business days	30 business days
Section D1 RMAR	30 business days	30 business days
Section F RMAR	30 business days	30 business days
Note 1	For reports relating to the position of an individual firm.
Note 2	For reports relating to the consolidated situation of an investment firm group.

SUP 16.12.27AR13/04/2018

[deleted]80

Regulated Activity Group 9

SUP 16.12.28R06/07/2009

(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;11
4. (d)
  a third party processor in respect of any home finance activity.11
(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 16.12.28AR01/01/2022

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 11	Data item 11 (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 (note 3)58	Section D1 RMAR	Half yearly	Quarterly	30 business days
Professional indemnity insurance (note 2)11	Section E RMAR	Half yearly	Quarterly 11 11	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
COBS11 data	Section H RMAR	Half yearly	Half yearly	30 business days
Supplementary product sales data	Section I RMAR	Half yearly11 11	Annually	30 business days
Client money and client assets (note 3)58	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.
11Note 2	This item only applies to firms that may be subject to an FCA 80 requirement to hold professional indemnity insurance and are not MIFIDPRU investment firms 89. 68
58Note 3	This item does not apply to firms who only carry on home finance mediation activities exclusively in relation to second charge regulated mortgage contracts or legacy CCA mortgage contracts (or both)66 and who are not otherwise expected to complete it by virtue of carrying out other regulated activities. This item also does not apply if the firm is a P2P platform operator facilitating home finance transactions and is not required to submit it by virtue of carrying out other regulated activities. 83

Regulated Activity Group 10

SUP 16.12.29G01/04/2013

2 RIEs have separate reporting as set out in REC.97

Regulated Activity Group 11

SUP 16.12.29AR30/04/2021

87A firm must submit the form contained in SUP 16 Annex 32R (Bidding in emissions auctions return) annually within 30 business days from its accounting reference date unless it is an exempt MiFID commodities firm that did not carry on any auction regulation bidding during the year to which that form relates.

81 32

Regulated Activity Group 1247

SUP 16.12.29BR01/07/2017

47SUP 16.12.29C R does not apply:

(1)
to a credit firm if the only credit-related regulated activity it carries on is providing credit references;
(2)
[deleted]76
(2A)
to a firm if the only credit-related regulated activity it carries on is advising on regulated credit agreements for the acquisition of land;63
(3)
with respect to credit-related regulated activity to the extent that it relates to credit agreements secured by a legal or equitable mortgage on land.

SUP 16.12.29CR13/04/2018

47The 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 revenue from credit-related regulated activities up to and including £5 million (note 2)	Annual revenue from credit-related regulated activities over £5 million
Financial data (note 3)	CCR001	Annually	Half yearly	30 business days
Volumes (note 4)	CCR002	Annually	Half yearly	30 business days
Lenders (note 5)	CCR003	Annually	Half yearly	30 business days
Debt management (note 6)	CCR004	Annually	Half yearly	30 business days
Client Money & Assets (note 7)	CCR005	Annually	Half yearly	30 business days
Debt collection (note 8)	CCR006	Annually	Half yearly	30 business days
Key data (note 9)	CCR007	Annually	Annually	30 business days56
56Credit broking websites (note 10)	73	73 60	73 60	[deleted]73
Note 1	When submitting the required data item, a firm must use the format of the data item set out in SUP 16 Annex 38A50. Guidance notes for the completion of the data items is set out in SUP 16 Annex 38B50.
Note 2	References to revenue in SUP 16.12.29C R in relation to any firm do not include the amount of any repayment of any credit provided by that firm as lender.
Note 3	(a) Subject to (b) to (d) below, this data item applies to all credit firms. (b) This data item does not apply to a firm if the only credit-related regulated activity for which it has permission is operating an electronic system in relation to lending. (c) This data item does not apply to a firm required to submit a Balance Sheet, Income Statement or Capital Adequacy data item from a RAG other than RAG 12. (d) This data item does not apply to a firm with limited permission unless it is a not-for-profit debt advice body and at any point in the last 12 months has held £1 million or more in client money or as the case may be, projects that it will hold £1million or more in client money in the next 12 months.
Note 4	(a) Subject to (b) below, this data item applies to all credit firms. (b) This data item does not apply to a firm with limited permission unless it is a not-for-profit debt advice body and at any point in the last 12 months has held £1 million or more in client money or as the case may be, projects that it will hold £1million or more in client money in the next 12 months.
Note 5	This data item applies to all firms with permission for entering into a regulated credit agreement as lender or exercising, or having the right to exercise, the lender's rights and duties under a regulated credit agreement.
Note 6	(a) Subject to (b) to (d) below, this data item applies to a debt management firm and to a not-for-profit debt advice body that at any point in the last 12 months has held £1 million or more in client money or, as the case may be, projects that it will hold £1million or more in client money in the next 12 months. (b) This data item does not apply to a firm with limited permission other than a not-for-profit debt advice body within (a). (c) This data item does not apply to a firm required to submit a Capital Adequacy data item from a RAG other than RAG 12, or under SUP 16.13, unless (d) applies (d) Where a firm is required to submit a Capital Adequacy data item from a RAG other than RAG 12 or under SUP 16.13 but the firm's highest capital requirement derives from its activity under RAG 12, the firm should submit both CCR004 and the Capital Adequacy data item required from the RAG other than RAG 12 or SUP 16.13.
Note 7	This data item applies to a CASS debt management firm, unless the firm is subject to a requirement imposed under section 55L of the Act stating that it must not hold client money, or such a requirement to the same effect76.
Note 8	This data item applies to a firm with permission to carry on debt collecting or operating an electronic system in relation to lending.
Note 980	(a) Subject to (b) and (c) below, this data item applies to a firm that has limited permission. (b) This data item does not apply to an authorised professional firm that is a CASS debt management firm. Such a firm is instead required to submit the other data items in SUP 16.12.29C R as appropriate. (c) This data item does not apply to a not-for-profit debt advice body that at any point in the last 12 months has held £1 million or more in client money or, as the case may be, projects that it will hold £1million or more in client money in the next 12 months. Such a not-for-profit debt advice body is instead required to submit data items CCR001, CCR002, CCR004 and CCR005.56
56Note 10	[deleted]73 68 68
60Note 11	[deleted]73

Authorised professional firms

SUP 16.12.30R27/09/2019

(1)
2An authorised professional firm, other than one that must comply with IPRU(INV) 3, 5 or 13 in accordance with IPRU(INV) 2.1.4R,3 or one that is a CASS debt management firm or one that carries on only credit-related regulated activity as a non-mainstream regulated activity,47 must submit an annual questionnaire, contained in SUP 16 Annex 9R, unless:
11
1. (a)
  its only regulated activities are one or more of:
  1. (i)
    insurance distribution 84;
  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.
(2A)
Guidance on the completion of the annual questionnaire contained in SUP 16 Annex 9R is set out in SUP 16 Annex 9AG.51
(3)
An authorised professional firm must also, where applicable, submit the other3 report to the FCA 97 in accordance with SUP 16.12.31 R in respect of the other regulated activities it undertakes under (1)(a)3.
3 97

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 16.12.30BR01/04/2014

47An authorised professional firm that is a CASS debt management firm and is not within SUP 16.12.1G (3A) must complete the appropriate reports specified in SUP 16.12.4 R and SUP 16.12.29C R.

SUP 16.12.31R27/09/2019

2Table of data items from an authorised professional firm

Report	Return (note 1)	Frequency (Note 4)24	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 distribution activity 84;
(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 distribution activity 84, 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 16.12.32R01/01/2021

(1)
A firm that is a member of a financial conglomerate must submit financial reports to the FCA 68 in accordance with the table in SUP 16.12.33 R if:
9797
1. (a)
  it is at the head of a financial conglomerate 81; or
  97 97
2. (b)
  its Part 4A permission 97 contains a relevant requirement.
  97
(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 16.12.33R29/06/2018

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 three42 technical calculation methods 42	Note 2	Note 5 Yearly42	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 GENPRU 3.1.35 R where it applies 11	Note 6	Note 5	Note 5
Note 1	When giving the report required, a firm must use the form indicated, if any.
Note 2	In respect of FCA-authorised persons, if39 Part 1 of GENPRU3 Annex 1 (method80 1), or 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, specifying the calculation method used42 and each financial conglomerate for which the FCA 68 is the co-ordinator must discuss with the FCA 68 the form which this reporting will take and the extent to which verification by an auditor will be required.42 11 68 42 97 97 97 97 42
	42
	42
	79 42 42 42 42
Note 3	Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the FCA 68 is the co-ordinator must discuss with the FCA 68 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 FCA 68 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 68, and the level or volume of risks. 97 97 97 97 97 97
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 FCA 68 is the co-ordinator must11 discuss with the FCA 68 the form of the information to be reported. This should mean that the68 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 FCA 68 will in particular monitor the possible risk of contagion in the financial conglomerate, the risk of a conflict of interest11, the risk of circumvention of sectoral rules, and the level or volume of risks. 97 97 11 97 97 97 97
Note 5	The frequency and due date will be as follows: (1) banking and investment services conglomerate; frequency is yearly80 with due date 45 business days after period end;42 and68 (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. 11 68 11 68 42 42
Note 6	Adequate information must be added as a separate item to the relevant form for sectoral reporting.

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SUP 16.12 Integrated Regulatory Reporting

Application

Purpose

Reporting requirement

Investment firm group reporting

3

Regulated Activity Group 2.2

Regulated Activity Group 3

Regulated Activity Group 4

Regulated Activity Group 5

Regulated Activity Group 6

Regulated Activity Group 7

Regulated Activity Group 8

Regulated Activity Group 9

Regulated Activity Group 10

Regulated Activity Group 11

Regulated Activity Group 1247

Authorised professional firms

Financial conglomerates