SUP 16.12 Integrated Regulatory Reporting
Application
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;
114747 - (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
- (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 IFPRU37 set out the FCA's65 detailed capital adequacy requirements. By submitting regular data, firms enable the FCA65 to monitor their compliance with Principle 4 and their prudential requirements.
973737979797979737 - (2)
The data items submitted help the FCA65 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 FCA65 also uses the data items to identify developments across the financial services industry and its constituent sectors.
97979797 - (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 FCA65 has up-to-date information.
109797
Reporting requirement
- (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:
- (a)
- (i)
unless (ii) or (iii) 11applies, submit to the FCA65 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;
9797 - (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;
111111474711 - (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
1197 - (iv)
in the case of a non-EEA bank, or an EEA bank (whether or not it has permission for accepting deposits11) other than one with permission for cross border services11only, any data items 11submitted should, unless indicated otherwise, only cover the activities of the branch operation in the United Kingdom;5
111111
in the format specified as applicable to the firm in the provision referred to in column (2);
- (i)
- (b)
submit this information 11at the frequency and in respect of the periods set out in the provision referred to in column (3); and
- (c)
submit this information 11by the due date referred to in the provision referred to in column (4).
- (a)
- (2)
Unless (3) applies, any data item in (1) must be submitted by electronic means made available by the FCA;80
659797 - (3)
Paragraph97 (2) does not apply to:
- (a) 9797
- (aa)
[deleted]73
56 - (b)
firms in RAG 2 in relation to the reporting requirements for RAG 2 activities; and2
- (c)
those data items70 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.
[deleted]80
Firms' attention is drawn to SUP 16.3.25 G regarding a single submission for all firms in the group.11
Table of applicable rules containing data items4, frequency and submission periods
(1) |
(2) |
(3) |
(4) |
|
RAG number |
Provisions containing: |
|||
applicable data items |
reporting frequency/ period |
due date32 32 |
||
| 271212 | 37 | |||
RAG 1 |
• accepting deposits • meeting of repayment claims76 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 |
2 | 2 | 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 |
|||
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 |
3737 | SUP 16.12.10 R2 SUP 16.12.12 R 78 37 |
|
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 • operating an electronic system in relation to lending (FCA-authorised persons only)48 3838385 |
3737 | SUP 16.12.14 R2 SUP 16.12.16 R78 37 |
|
RAG 5 |
• home finance administration or home finance providing activity11 • 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 258 |
76SUP 16.12.18BR 37 and SUP 16.12.18C R58 258 |
76SUP 16.12.18BR 37 and SUP 16.12.18C R58 258 |
RAG 6 |
• safeguarding and administration of assets (without arranging) • arranging safeguarding and administration of assets • acting as trustee or depositary of an AIF38 • acting as trustee or depositary of a UK UCITS82 38403838 |
|||
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 |
377837 | 3737 | |
RAG 8 |
• making arrangements with a view to transactions in investments • operating a multilateral trading facility4 • operating an organised trading facility35 |
80377837 | ||
RAG 9 |
• home finance mediation activity14 • insurance distribution activity84 (non-investment insurance contracts) 14 |
|||
RAG 10 |
97 | |||
| 81 | ||||
Investment firm group reporting
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
Regulated Activity Group 2.2
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
| 97 | the Society (note 1) |
||||
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 |
|||||
| 1513 | 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 |
|||||
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. 373737 |
||||
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 373737 |
||||
Regulated Activity Group 3
- (1)
2SUP 16.12.11 R to SUP 16.12.13 R do not apply to:
- (a)
a lead regulated firm (except in relation to data items 47 to 55 (inclusive));13
- (b)
an OPS firm;
- (c)
a local authority;3
- (d)
- (a)
- (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
The applicable data items referred to in SUP 16.12.4 R are set out according to firm type in the table below:
Firms’ prudential category and applicable data items (note 1) |
|||||
Firms other than MIFIDPRU investment firms |
|||||
IPRU(INV) Chapter 3 |
IPRU(INV) Chapter 5 |
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 |
Section A RMAR |
|
Income statement |
FSA030 (note 2) |
FSA030 (note 5) |
FSA030 |
Section B RMAR |
|
Capital adequacy |
MIF001 (note 2 and 3) |
FSA033 (note 5) |
FSA034 or FSA035 or FIN071 (note 7) |
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 |
Section C RMAR |
|
CFTC |
FSA040 (note 8) |
FSA040 (note 8) |
FSA040 (note 8) |
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) |
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. |
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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. |
||||
[deleted]80
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 |
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. |
|||
The applicable due dates for submission referred to in 11SUP 16.12.4 R112 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
Quarterly |
Half yearly |
Annual |
|
Solvency statement |
3 months |
||
FSA029 |
(note 1) (note 2) |
||
FSA030 |
(note 1) (note 2) |
||
FSA031 |
|||
FSA033 |
|||
FSA034 |
|||
FSA035 |
|||
FSA039 |
|||
FSA040 |
|||
FIN067 |
|||
FIN071 |
|||
MIF001 |
(note 1) (note 2) |
||
MIF002 |
(note 1) (note 2) |
||
MIF003 |
(note 1) (note 2) |
||
MIF004 |
(note 1) (note 2) |
||
MIF005 |
(note 1) (note 2) |
||
MIF006 |
|||
MIF007 |
The submission date that applies under MIFIDPRU 7.8.4R |
||
Section A RMAR |
|||
Section B RMAR |
|||
Section C RMAR |
|||
Section D1 RMAR |
|||
Section F RMAR |
|||
MLA-M |
|||
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. |
||
[deleted]80
Regulated Activity Group 4
- (1)
2SUP 16.12.15 R to SUP 16.12.17 R do not apply to:
- (a)
a lead regulated firm (except in relation to data items 47 to 55 (inclusive));13
- (b)
an OPS firm;
- (c)
a local authority.
- (a)
- (2)
[deleted]55
55
The applicable data items referred to in SUP 16.12.4 R are set out76 according to firm type76 in the table below:
Firms’ prudential category and applicable data items (note 1) |
|||||||
Firms other than MIFIDPRU investment firms |
|||||||
Chapter 3 |
Chapter 5 |
Chapter 11 |
Chapter 12 |
Chapter 13 |
|||
Solvency statement (note 2) |
No standard format |
No standard format |
No standard format |
||||
Balance sheet |
FSA029 (note 3) |
FSA029 |
FSA029 |
FSA029 |
FSA029 |
Section A RMAR |
|
Income statement |
FSA030 (note 3) |
FSA030 |
FSA030 |
FSA030 |
FSA030 |
Section B RMAR |
|
Capital adequacy |
MIF001 (note 3 and 4) |
FSA033 |
FSA034 or FSA035 or FIN071 (note 5) |
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 |
FSA038 |
FSA038 |
|||
Client money and client assets |
FSA039 |
FSA039 |
FSA039 |
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. |
||||||
[deleted]80
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.
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. |
|||
[deleted]80
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 16.12.16 R, unless indicated otherwise.13
Quarterly |
Half yearly |
Annual |
|
Solvency statement |
3 months |
||
FSA029 |
(note 1) (note 2) |
||
FSA030 |
|||
FSA031 |
|||
FSA033 |
|||
FSA034 |
|||
FSA035 |
|||
FSA039 |
|||
FIN067 |
|||
FIN071 |
|||
MIF001 |
(note 1) (note 2) |
||
MIF002 |
(note 1) (note 2) |
||
MIF003 |
(note 1) (note 2) |
||
MIF004 |
(note 1) (note 2) |
||
MIF005 |
(note 1) (note 2) |
||
MIF006 |
|||
MIF007 |
The submission date that applies under MIFIDPRU 7.8.4R |
||
Section A RMAR |
|||
Section B RMAR |
|||
Section C RMAR |
|||
Section D1 RMAR |
|||
Section F RMAR |
|||
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. |
||
[deleted]80
Regulated Activity Group 5
- (1)
SUP 16.12.18B R and SUP 16.12.18C R do58 not apply to:
58- (a)
- (b)
an OPS firm;
- (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.
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.
Data item (note 1) |
Frequency |
Submission deadline |
|
Balance Sheet |
Sections A.1 and A.2 MLAR |
Quarterly |
|
Income Statement |
Sections B.0 and B.1 MLAR |
Quarterly |
|
Capital Adequacy(notes 4 and 5)70 58 |
Section C MLAR |
Quarterly |
|
Lending - Business flow and rates |
Section D MLAR |
Quarterly |
|
Residential Lending to individuals - New business profile |
Section E MLAR |
Quarterly |
|
Lending - arrears analysis |
Section F MLAR |
Quarterly |
|
Mortgage Administration - Business Profile |
Section G MLAR |
Quarterly |
|
Mortgage Administration - Arrears analysis |
Section H MLAR |
Quarterly |
|
Analysis of loans to customers |
Section A3 MLAR |
Quarterly |
|
Provisions analysis |
Section B2 MLAR |
Quarterly |
|
Fees and Levies |
Section J MLAR |
Annually |
|
Sale and rent back |
Section K MLAR |
Annually |
|
Credit Risk (notes 2 and 4)58 58 |
Section L MLAR |
Quarterly |
|
Liquidity (notes 3 and 4)58 58 |
Section M MLAR |
Quarterly |
|
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. 6464 |
||
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). |
||
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 |
|
Second charge business flow and rates |
Section D1 64MLAR |
Quarterly |
|
Second charge lending to individuals |
Section E1 64MLAR |
Quarterly |
|
Second charge lending - arrears analysis |
Section F1 MLAR64 |
Quarterly |
|
85Second charge mortgage administration – business profile |
Section G1 MLAR |
Quarterly |
|
Second charge mortgage administration - arrears analysis |
Section H1 MLAR64 |
Quarterly |
|
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
- (1)
2SUP 16.12.19A R to SUP 16.12.21 R do not apply to:
- (a)
- (b)
an OPS firm;
- (c)
a local authority.
- (2)
[deleted]55
55
2The applicable data items80 referred to in SUP 16.12.4 R are set out according to type of firm8 in the table below:
888Firms’76 prudential category and applicable data items76 (note 1) |
|||||
IPRU(INV) Chapter 3 |
IPRU(INV) Chapter 5 |
IPRU(INV) Chapter 13 |
43 | ||
Solvency statement (note 6)5 |
No standard format5 |
43 | |||
Balance sheet |
FSA029 11 |
FSA029 11 |
Section A RMAR89 11 |
4311 | |
Income statement |
FSA030 11 |
FSA030 11 |
Section B RMAR89 11 |
4311 | |
Capital adequacy |
FSA033 11 |
Section D1 RMAR89 50506220 |
4311 | ||
5Threshold conditions |
Section F RMAR89 24 |
||||
Client money and client assets |
FSA039 |
FSA039 |
Section C RMAR 5 |
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 7569757469 |
||||
Note 5 |
[deleted]89 505 |
||||
Note 6 |
Only applicable to a firm that is a partnership, when the report must be submitted by each partner. |
||||
5Note 7 |
[deleted]89 112424622411 |
||||
69Note 8 |
Only applicable to a firm that is the depositary of a UCITS scheme. |
||||
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 843 |
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 50505062 |
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. |
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.
Quarterly18 |
Half yearly18 |
Annual18 |
|
Solvency statement |
3 months |
||
69FSA019 |
2 months |
||
FSA029 |
11 | ||
FSA030 |
11 | ||
FSA031 |
|||
FSA032 |
|||
FSA033 |
11 | ||
FSA034 |
11 | ||
FSA035 |
1143 | ||
FSA039 |
|||
| 69 | |||
FSA040 |
15 business days 3 |
||
52FIN071 |
|||
75FIN072 |
|||
5Section A RMAR |
|||
5Section B RMAR |
|||
5Section C RMAR |
|||
Sections D1 and D2 RMAR80 4917495062 |
|||
5Section F RMAR |
Regulated Activity Group 7
- (1)
2SUP 16.12.22A R to SUP 16.12.24 R do not apply to:
- (a)
a lead regulated firm (except in relation to data items 47 to 55 (inclusive));13
- (b)
an OPS firm;
- (c)
a local authority.
- (a)
- (2)
[deleted]55
55
2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below:
Firms’ prudential category and applicable data item (note 1) |
|||
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 |
||
[deleted]80
[deleted]80
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
Frequency |
|||||
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. |
||||
[deleted]80
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.
Quarterly |
Half yearly |
Annual |
|
Solvency statement |
3 months |
||
FSA029 |
(note 1) (note 2) |
||
FSA030 |
(note 1) (note 2) |
||
FIN067 |
|||
MIF001 |
(note 1) (note 2) |
||
MIF002 |
(note 1) (note 2) |
||
MIF003 |
(note 1) (note 2) |
||
MIF004 |
(note 1) (note 2) |
||
MIF005 |
(note 1) (note 2) |
||
MIF006 |
|||
MIF007 |
The submission date that applies under MIFIDPRU 7.8.4R |
||
Section A RMAR |
|||
Section B RMAR |
|||
Section C RMAR |
|||
Section D1 RMAR |
|||
Section E RMAR |
|||
Section F RMAR |
|||
Section G RMAR |
|||
Section H RMAR |
|||
Section J RMAR |
|||
Section K RMAR |
|||
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
- (1)
2SUP 16.12.25A R does not apply to:
- (a)
a lead regulated firm (except in relation to data items 47 to 55 (inclusive));13
- (b)
an OPS firm;
- (c)
a local authority;
- (d)
- (a)
- (2)
[deleted]55
55 - (3)
[deleted]55
55
2The applicable data items referred to in SUP 16.12.4 R are set out according to type of firm in the table below:
Firms’ prudential category and applicable data items (note 1) |
|||||
Firms other than MIFIDPRU investment firms |
|||||
Chapter 3 |
Chapter 5 |
Chapter 13 |
|||
Solvency statement (note 2) |
No standard format |
||||
Balance sheet |
FSA029 (note 3) |
FSA029 |
FSA029 |
Section A RMAR |
|
Income statement |
FSA030 (note 3) |
FSA030 |
FSA030 |
Section B RMAR |
|
Capital adequacy |
MIF001 (notes 3 and 5) |
FSA033 |
FSA034 or FSA035 or FIN071 (note 4) |
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 |
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. |
||||
[deleted]80
The applicable reporting frequencies for data items referred to in SUP 16.12.25A R are set out according to the type of firm2 in the table below. Reporting frequencies are calculated from a firm's accounting reference date, unless indicated otherwise.
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. |
|||
[deleted]80
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 16.12.26 R, unless indicated otherwise13.
Quarterly |
Half yearly |
Annual |
|
Solvency statement |
3 months |
||
FSA029 |
(note 1) (note 2) |
||
FSA030 |
(note 1) (note 2) |
||
FSA031 |
|||
FSA033 |
|||
FSA034 |
|||
FSA035 |
|||
FSA039 |
|||
FIN071 |
|||
MIF001 |
(note 1) (note 2) |
||
MIF002 |
(note 1) (note 2) |
||
MIF003 |
(note 1) (note 2) |
||
MIF004 |
(note 1) (note 2) |
||
MIF005 |
(note 1) (note 2) |
||
MIF006 |
|||
MIF007 |
The submission date that applies under MIFIDPRU 7.8.4R |
||
Section A RMAR |
|||
Section B RMAR |
|||
Section C RMAR |
|||
Section D1 RMAR |
|||
Section F RMAR |
|||
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. |
||
[deleted]80
Regulated Activity Group 9
- (1)
2SUP 16.12.28A R does not apply to:
- (a)
- (b)
an OPS firm;
- (c)
a local authority;11
- (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.
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.
Frequency |
Submission deadline |
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Annual regulated business revenue up to and including £5 million |
Annual regulated business revenue over £5 million |
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Balance Sheet |
Section A RMAR |
Half yearly |
Quarterly |
|
Income Statement |
Section B RMAR |
Half yearly |
Quarterly |
|
Capital Adequacy (note 3)58 |
Section D1 RMAR |
Half yearly |
Quarterly |
|
Professional indemnity insurance (note 2)11 |
Section E RMAR |
Half yearly |
Quarterly 11 11 |
|
Threshold Conditions |
Section F RMAR |
Half yearly |
Half yearly |
|
Training and Competence |
Section G RMAR |
Half yearly |
Half yearly |
|
COBS11 data |
Section H RMAR |
Half yearly |
Half yearly |
|
Supplementary product sales data |
Section I RMAR |
Half yearly11 11 |
Annually |
|
Client money and client assets (note 3)58 |
Section C RMAR |
Half yearly |
Quarterly |
|
Fees and levies |
Section J RMAR |
Annually |
Annually |
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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. |
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11Note 2 |
This item only applies to firms that may be subject to an FCA80 requirement to hold professional indemnity insurance and are not MIFIDPRU investment firms89. 68 |
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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 |
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Regulated Activity Group 10
Regulated Activity Group 11
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.
8132Regulated Activity Group 1247
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.
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 |
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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) |
60 | 60 | [deleted]73 |
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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. |
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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. |
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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. |
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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. |
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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. |
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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. |
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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. |
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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. |
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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 |
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56Note 10 |
[deleted]73 6868 |
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60Note 11 |
[deleted]73 |
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Authorised professional firms
- (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- (a)
its only regulated activities are one or more of:
- (i)
- (ii)
- (iii)
- (iv)
- (v)
- (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
- (a)
- (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 FCA97 in accordance with SUP 16.12.31 R in respect of the other regulated activities it undertakes under (1)(a)3.
397
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.
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.
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 |
(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) |
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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. |
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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 activity84, mortgage mediation activity and retail investment activity. |
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Note 3 |
A firm which submits an MLAR is not required to submit sections A and B of the RMAR. |
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Note 4 |
Reporting dates are calculated from a firm's accounting reference date. |
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Financial conglomerates
- (1)
A firm that is a member of a financial conglomerate must submit financial reports to the FCA68 in accordance with the table in SUP 16.12.33 R if:
9797- (a)
it is at the head of a financial conglomerate81; or
9797 - (b)
its Part 4A permission97 contains a relevant requirement.
97
- (a)
- (2)
In (1)(b), a relevant requirement is one which:
- (a)
applies SUP 16.12.33 R to the firm; or
- (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).
- (a)
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. |
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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 FCA68 is the co-ordinator must discuss with the FCA68 the form which this reporting will take and the extent to which verification by an auditor will be required.42 1168429797979742 |
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| 42 | |||
| 42 | |||
| 7942424242 | |||
Note 3 |
Rather than specifying a standard format for each financial conglomerate to use, each financial conglomerate for which the FCA68 is the co-ordinator must discuss with the FCA68 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 FCA68 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 rules68, and the level or volume of risks. 979797979797 |
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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 FCA68 is the co-ordinator must11 discuss with the FCA68 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 FCA68 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. 97971197979797 |
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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. 116811684242 |
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Note 6 |
Adequate information must be added as a separate item to the relevant form for sectoral reporting. |
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